Full record / 25-002948.pdf

25-002948.pdf

Juana Viruegas-Jaguey, Petitioner V City Of Detroit, Respondent · 25-002948-TT

← View full record

Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.

Page 1

25-002948

25-003159

RECEIVED 

- 

2 

AUG 25205 

i 

ARH VIRUELAS 

25-002948 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Juana Viruegas-Jaguey, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 25-002948 & 

MTT Docket No. 25-003159 

Traninfo:4606 

City of Detroit, 

Presiding Judge, |. 

Respondent. 

Patricia L. Halm): 

Jia 

Ul 

ORDER SEVERING PRINCIPAL RESIDENCE EXEMPTION APPEAL AND 

ASSIGNING IT TO DOCKET NUMBER 25-003159 

ORDER HOLDING PETITIONER IN DEFAULT IN DOCKET NO. 25-003159 

ORDER HOLDING PETITIONER IN DEFAULT IN DOCKET NO. 25-002948 

On June 5, 2025, Petitioner filed their petition and indicated that the issues being 

appealed are the true cash and taxable value of Parcel No. 20018345 and the denial of 

a Principal Residence Exemption (PRE) for the same parcel. 

The Tribunal has considered the petition and the case file and finds that good cause 

exists to sever the petition into two separate dockets given the different procedural and 

legal issues pertaining to the valuation of the subject property and Petitioner's claim 

regarding the denial of the PRE. 

However, the Tribunal notes that there are procedural defects that must be corrected 

and addressed on both dockets. 

Notably, Petitioner did not pay the required fee for the 

filing of the petition or submit a copy of the notice giving rise to the appeal for either 

issue. While Petitioner checked the box in the fee information section of the petition 

indicating that the subject property has a PRE of at least 50% as of the date of filing the 

petition, which would result in no required filing fee, Petitioner is also appealing the 

denial of the PRE and indicated in Section 5 of the petition that as of filing, the PRE is 

0%. Thus, Petitioner is required to pay the filing fee for both petitions. Therefore, 

IT IS ORDERED that Petitioner's appeal regarding the denial of the PRE is SEVERED 

and ASSIGNED to Docket No. 25-003159.

Page 2

MTT Docket No. 25-002948 & 25-003159 

Page 2 of 2 

filing system, must be filed on the assigned docket as a “Severed Petition,” (2) submit a 

copy of the PRE denial notice, and (3) pay the $25.00 filing fee for the filing of the 

petition. 

IT IS FURTHER ORDERED that Petitioner is HELD IN DEFAULT in Docket No. 25- 

002948. 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file a copy of the action taken by the Board of Review, and (2) pay the 

required $125.00 fee for the filing of the petition. The foregoing must be filed with the 

Tribunal within 14 days of entry of this order." 

Failure to comply with this order will result in Petitioner being required to file a motion to 

set aside default (with the appropriate filing fee). 

mi 

Co 

1 

, 

Entered: August 14, 2025 

By alicia 

A 

- Hag. 

cslic 

PROOF OF SERVICE 

| certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, 

if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives. 

By: Tribunal Clerk 

“A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an iflegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial

PDF reading copy

← View full record