MTT Dec 2025 .pdf

Jennifer R Doyle, Petitioner V Township Of Beaverton, Respondent · 25-003860-TT

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December 11, 2025 

 

Jennifer Doyle vs. Beaverton Township 

Docket# 25-003860 

 

For Consideration of the Tribunal, 

 

I am requesting equitable relief for qualified errors on my 2022 residential property taxes 

under MCL 211.53b (6) (a,b,e), and per MCL 211.27a(4) the July or December board of 

review may adjust the taxable value of property under this subsection for the current year 

and for the 3 immediately preceding calendar years. 

Additions of $22,600 to my TV appeared on the 2022 Valuation Report (Exhibit 4). There 

were no additions to my property that year and the property was capped at that point. 

Proposal A implicitly requires that the Consumer Price Index shall not exceed 5% in any 

one year, and the taxable value shall not exceed the state equalized value. My tax rate 

should have only changed by the CPI that year which was 3.3%. My TV went from 21,534 to 

44,844 in a capped year (Exhibit 5). 

The assessor has admitted she has no explanation for the $22,600 addition and has said 

additions should have been zero but has not corrected the error (Exhibit 6 ab). I ask the 

Tribunal to approve this correction for this qualified error, as it applies to MCL 211.53b (6) 

a,d, e, and provide an order for overpayment reimbursement. 

2022 BOR TV 

2022 PURPOSED TV 

2022 $44,844 

 

$22,245 

On July 22, 2025, my husband and I submitted a petition to the Beaverton Township JBOR 

(Exhibits 1,2 a), regarding qualified errors for 2022 under MCL 211.53b (6) (a,d,e,), and per 

MCL 211.27a(4) the July or December board of review may adjust the taxable value of 

property under this subsection for the current year and for the 3 immediately preceding

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calendar years. On Wednesday July 30, the Beaverton Township Supervisor, Joe Sprague, 

advised the JBOR was going to hold a “special meeting” to discuss and come to a 

determination about my petitions, he would advise date and time. On Monday August 4, 

the Beaverton Township Supervisor sent me an email (Exhibit 3) informing me there would 

not be a “special meeting", no decision was made by JBOR and advised me to wait until 

December BOR or file a petition to MTT. 

November 13, 2025 I submitted petitions via email to the Beaverton Township assessor and 

Beaverton Township to be heard at the DBOR. Receipt of the petitions was acknowledged 

by both parties (Exhibits 26, 27). On December 8, 2025 Beaverton Township attorney, 

Joshua Thall, sent me an email (Exhibit 28) informing me my petitions would not be heard at 

the DBOR. On December 9, 2025, I attended Beaverton Township DBOR (Exhibit 29 ), 

regarding qualified errors for 2022 under MCL 211.53b (6) (a,d,e), and per MCL 211.27a(4) 

the July or December board of review may adjust the taxable value of property under this 

subsection for the current year and for the 3 immediately preceding calendar years. I 

attended the meeting and discussed my petitions no decision was made by DBOR. 

The assessor, Jamie Houserman, and the township as advised by the assessor and 

attorney, are effectively denying my right to petition the JBOR/DBOR as the taxpayer by 

simply refusing to act on properly submitted petitions. As clearly stated in MCL 211.53b (2): 

Action under subsection 1 may be initiated by the taxpayer or the assessing officer. 

In excerpts from MTT docket # 22-003358 Spencer vs Butman Township, represented by 

assessor Jamie Houserman. (EX 30) 

“The request was sent to the assessor pursuant to their instructions for presenting 

matters to the December Board of Review. On November 30, 2022, the assessor 

indicated that she would not be forwarding the issue to the December Board of 

Review due to her determination there was no clerical error under MCL 211.53b. 

Petitioner replied and attempted to clarify their position, but the assessor again 

stated that the matter would not be presented to the Board of Review. The 

assessor’s refusal to present the issue to the Board of Review was a denial of

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Petitioner’s request for relief and Petitioner’s appeal to the Tribunal was proper. 

Based on the pleadings, admitted exhibits, and sworn testimony, Respondent 

contends that Petitioner failed to claim an exemption from uncapping on the 

property transfer affidavit that was filed on June 24, 2021. Petitioner’s request to 

have the matter heard at the December Board of Review was not granted because 

failure to claim an exemption on the property transfer affidavit is not a qualified error. 

Because the matter was not heard by the Board of Review, Petitioner’s appeal 

should be dismissed for lack of jurisdiction. 

Respondent’s refusal to present the matter to the December 2022 Board of 

Review was therefore erroneous, and the Tribunal finds that it constitutes an 

effective denial of the relief requested. As such, and inasmuch as Petitioner’s 

appeal was filed within 35 days of notice of Respondent’s effective denial, the 

Tribunal’s jurisdiction was properly invoked.” 

This is the same situation I found at the JBOR and DBOR with this very same assessor. The 

assessor would not submit my request to the JBOR’s and DBOR’s and they would not 

render a decision regarding properly submitted petitions for relief for qualified errors. I 

request the tribunal view the refusal of the assessor to present my petitions to the JBOR 

and DBOR as a denial of the relief requested therefore invoking the jurisdiction of the MTT 

under MCL 205.735a (6) In all other matters, the jurisdiction of the tribunal is invoked by a 

party in interest, as petitioner, filing a written petition within 35 days after the final decision, 

ruling, or determination. 

I respectfully ask the Tribunal for relief for the error outlined in this summary. I appreciate 

your time and consideration. 

Thank you, 

J.Doyle 

Jennifer Doyle

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Exhibits 

EX 1. 

JBOR MINUTES 

EX 2. a 

PETITION SUBMITED TO JBOR RE: ADDITIONS TO TV 

EX 3. 

EMAIL FROM BEAVERTON TOWNSHIP SUPERVISOR 

EX 4. 

VALUATION REPORT 2022 WITH UNEXPLAINED ADDITIONS 

EX 5. 

NOA 2022 SHOWING CAP 

EX 6. a 

EMAILS FROM ASSESSOR ADMITTING UNEXPLAINED ADDITIONS 

 b 

EMAILS FROM ASSESSOR ADMITTING UNEXPLAINED ADDITIONS 

EX 26 

EMAIL CONFERMATION OF RECIEPT OF DBOR PETITIONS FROM ASSESSOR 

EX 27 

EMAIL CONFERMATION OF RECIEPT OF DBOR PETITIONS FROM TOWNSHIP 

EX 28 

EMAIL FROM TOWNSHIP ATTORNEY RE: DBOR 

EX 29 

DBOR MINUTES 

EX 30 

MTT DOCKET # 22-003358

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