Motion to Dismiss-Final.pdf

Jerone Ershel Brown, Petitioner V Michigan Department Of Treasury, Respondent · 25-003804-TT

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P.O. BOX 30440 • LANSING, MICHIGAN 48909 

www.michigan.gov/pre • 517-335-7487 

5647 (Rev. 04-19) 

GRETCHEN WHITMER 

GOVERNOR 

 

 

STATE OF MICHIGAN 

DEPARTMENT OF TREASURY 

LANSING 

 

RACHAEL EUBANKS 

STATE TREASURER 

 

 

 

December 18, 2025 

 

 

 

 

Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

 

 

Re: 

Jerone Ershel Brown v Michigan Department of Treasury 

MTT Docket No. 25-003804 

 

Dear Chief Clerk: 

 

Enclosed please find Respondent Michigan Department of Treasury’s Motion to Dismiss 

this case along with a Proof of Service for the above-mentioned file. 

 

If you have any questions or concerns, please do not hesitate to contact me. 

 

 

 

 

 

 

 

 

Sincerely, 

 

 

 

 

 

 

 

 

 

Quale Williams 

Departmental Representative 

 

 

 

 

 

 

 

Enclosures 

 

cc: 

Jerone Ershel Brown

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

 

JERONE ERSHEL BROWN, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 25-003804 

 

MICHIGAN DEPARTMENT OF TREASURY, 

 

Respondent. 

______________________________________/ 

 

 

PROOF OF SERVICE 

 

Quale Williams, says that on December 18, 2025 he served a copy of the Respondent’s 

Motion to Dismiss and this Proof of Service relative to the above-captioned matter by 

depositing the same in a receptacle of the United States Post office in the City of Lansing, 

Michigan, enclosed in an envelope bearing postage fully prepaid, plainly addressed as 

follows: 

 

Jerone Ershel Brown 

26834 Princeton Ct 

Souhfield, MI, 48034 

 

 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

 

 

 

 

 

 

 

____________________________ 

Quale Williams 

Departmental Representative

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR 

 

 

PROPERTY TAX APPEAL ANSWER FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

 

MOAHR DOCKET NO. _________________ 

 

 

Section 1: Respondent’s Contact Information 

Unit of Government 

 

 

 

Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information 

First Name 

 

M.I. 

Last Name 

 

 

Firm Name (if any) 

 

 

Address (No., Street, P.O. Box or Rural Route) 

 

 

City or Town 

 

 

State 

ZIP Code 

Telephone Number 

 

 

Fax Number 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

 

 

 

Section 3: Subject Property Information 

Parcel Identification Number(s): 

 

 

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels are adjoining (i.e. touch). 

 

 Yes 

 No 

 Not Applicable 

 

Classification of Property: 

 

Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) 

 

 

 

 

 

 

 

 

 

Pursuant to Michigan Tax Tribunal (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. 

Notice of Denial or Board of Review Decision) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

25-003804

 PRE Unit

Quale

Williams

 430 West Allegan

 Lansing

 MI

 48922

517-241-2904

williamsq2@michigan.gov

76-24-22-428-149





STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR 

 

Section 4: Explain Your Answer to this Appeal 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Section 5: Jurisdictional Issues 

List the tax year(s) denied: 

 

 

Check what action prompted this appeal: 

 

 Notice of Denial of Principal Residence Exemption was issued 

 Denial by Board of Review 

 Denial by Dept. of Treasury 

 Other 

If you checked “other” above explain: 

 

 

If Petitioner is appealing from a Board of Review denial, check which Board of Review took action: 

 March 

 July 

 December 

 

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: 

 

 

 

Signature *Required 

Respondent or Attorney/Authorized Representative’s Signature: 

 /s/ 

 

 

 

 

See Attached

2023 and 2024



09/26/2025

Quale Williams

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR 

 

PAPER FILING INSTRUCTIONS FOR ANSWER TO 

PRINCIPAL RESIDENCE/QUALIFIED AGRICULTURAL EXEMPTION APPEAL 

 

Follow these instructions for filing a small claims answer. For any questions that are not 

answered in these instructions, see the Tribunal’s website at www.michigan.gov/taxtrib 

or contact the Tribunal at 517-335-9760. 

 

Mail the completed form to: Michigan Tax Tribunal, P.O. Box 30232, Lansing, MI 48909. 

 

Section 1: Respondent’s Contact Information: “Respondent” is not the assessor, 

Respondent is the unit of government filing the answer to the petition (i.e. city or 

township). 

 

Section 2: Respondent’s Attorney/Authorized Representative’s Contact 

Information: Respondent must be represented by an attorney or authorized 

representative (i.e., assessor) to file an answer to the petition. 

 

IMPORTANT: If the contact information for Respondent or the attorney or authorized 

representative, if listed, includes an email address, the Tribunal will use that email 

address to electronically serve all future documents issued by the Tribunal. A request by 

Petitioner or Petitioner’s attorney or authorized representative to opt out of electronic 

service once an email address is provided must be made in writing. 

 

Section 3: Subject Property Information: 

 Parcel Identification Number(s): Each parcel number being appealed must be 

listed. 

 Are they contiguous or adjoining: If multiple parcels are being appealed, 

indicate whether the parcels are contiguous or adjoining. If not all parcels are 

contiguous or adjoining, list the parcels that are adjoining. 

 Classification of Property: Check the classification of the property being 

appealed. 

 

Section 4: Explain Your Response to this Appeal: Provide the basis of Respondent’s 

answer to the property tax appeal and any necessary explanation (i.e., “set forth the 

facts upon which you rely in defense of this matter”). 

 

Section 5: Jurisdictional Issues: 

 List the tax year(s) denied: List the year(s) denied by the denial document. 

 Check what action prompted this appeal: Indicate what document or action 

occurred to cause Petitioner to appeal. Check only one. 

 If you check “other:” Describe the action which prompted this appeal. Use a 

separate sheet of paper, if necessary.

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR 

 

 If Petitioner is appealing from a Board of Review denial: Indicate which 

Board of Review took action and indicate the date the Board’s denial notice was 

mailed to Petitioner. 

 List the date the Principal Residence Exemption or Qualified Agricultural 

Exemption was denied: Provide the date listed on the denial. 

 

Signature: A signature by Respondent’s attorney or authorized representative is 

required. 

 

REMINDERS: 

 

Pursuant to TTR 279, Respondent shall provide the Tribunal a copy of the 

exemption denial notice or other order being appealed. Failure to submit the answer 

form to the Tribunal may result in the conducting of a default hearing. 

 

You must submit the original, signed completed answer form to the Tribunal. You 

should also keep a copy for yourself. 

 

It is your responsibility to provide the Petitioner, or Petitioner’s attorney or authorized 

representative, with a copy of any attachments submitted with the Answer form. The 

Tribunal will not forward a copy of any attachments to the Petitioner. TTR 287 states 

that failure to provide the copies to the respondent at least 21 days in advance of 

the hearing may result in the exclusion of the attachments. 

 

The Tribunal will send a notice of hearing to the parties no less than 45 days in advance 

of the hearing. To check the status of your appeal, visit our website at 

www.michigan.gov/taxtrib and click on the “Docket Search” option.

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

 

JERONE ERSHEL BROWN, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

 MTT Docket No. 25-003804 

 

MICHIGAN DEPARTMENT OF TREASURY, 

 

Respondent. 

_______________________________________/ 

 

MOTION TO DISMISS 

 

The subject property is located in City of Southfield, Oakland County, Michigan. Petitioner 

filed a petition in the Small Claims Division of the Michigan Tax Tribunal regarding the 

denial of a qualified principal residence exemption from tax levied by the local school 

district for school operating purposes as provided for by Section 7cc of the General 

Property Tax Act. MCL 211.7cc. 

 

FACTS 

The Principal Residence Exemption (PRE) at 25532 Saint James known as Parcel No. 

76242248149 was denied by the Michigan Department of Treasury (Department) on 

September 26, 2025, for the 2023 & 2024 tax years. A copy of the PRE denial notice is 

attached as Exhibit 1 and incorporated herein by reference. 

On October 2, 2025, Petitioner filed a timely appeal with the Hearings Division of the 

Michigan Department of Treasury and requested an informal conference. A copy of the 

appeal letter is attached as Exhibit 2. On December 4, 2025, the Department held an 

informal conference. A copy of the Notice of Assignment to Referee and Informal 

Conference is attached as Exhibit 3. As of December 18, 2025, a final decision of the 

Department has not been issued as disclosed by an e-mail dated December 18, 2025. A 

copy of the December 18, 2025, e-mail is attached as Exhibit 4. 

ARGUMENT 

In accordance with MCL 211.7cc(13), an owner may appeal a final decision of the 

Department under subsection 8 to the Residential and Small Claims Division of the 

Michigan Tax Tribunal within 35 days of that decision. Furthermore, MCL 205.735a(6)

Jerone Ershel Brown v MI Department of Treasury 

MTT Docket No. 25-003804 

 

states “[T]he 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.” 

In the present matter, on October 2, 2025, Petitioner filed a timely appeal with the 

Hearings Division of the Michigan Department of Treasury and requested an informal 

conference. A copy of Petitioner’s appeal and request for an informal conference is 

previously attached as Exhibit 2. A final decision of the Department has not been issued 

as disclosed by an e-mail dated December 18, 2025. A copy of the December 18, 2025, 

e-mail is attached as Exhibit 4. Since Petitioner requested an informal conference and a 

final decision of the Department has not been issued, Petitioner’s appeal to the Michigan 

Tax Tribunal is premature and the Michigan Tax Tribunal lacks jurisdiction over the appeal 

pursuant to MCL 211.7cc(13) and MCL 205.735a(6). Therefore, Respondent 

recommends that the Michigan Tax Tribunal dismiss Petitioners’ appeal. 

CONCLUSION 

 

For the above stated reasons, Respondent, Michigan Department of Treasury, is 

requesting the Tribunal grant its Motion to Dismiss. 

 

Respectfully submitted, 

 

Dated: December 18, 2025 

 

 

 

 

By: _____________________ 

 Quale Williams 

 Departmental Representative

September 26, 2025

Jerone Brown

Kaela Brown

26834 Princeton Ct

Southfield, MI 48034

762422428149

25532 Saint James

2023, 2024

Southfield City

Oakland

0%

Jerone Brown and Kaela Brown:

The parcel did not contain a dwelling owned and occupied by a person(s) as his or her principal 

residence. A person is not entitled to a Principal Residence Exemption if the property is not 

occupied by the owner as his or her principal residence as defined by MCL 211.7dd and/or if any 

of the conditions detailed in Subsection (3) of MCL 211.7cc occur.

630680124536S

Jerome Brown

Kaela Brown

26834 Princeton Ct

Southfield, MI 48034

Property Address: 25532 Saint James

Parcel ID: 762422428149

Local Unit: Southfield City

County: Oakland

Subject: Principal residence Exemption Denial Notice

To Whom it may concern,

Kaela Brown was the principal resident at the property address for tax years 2023 and 2024. 

Kaela was a medical school student at MSU attending her studies at the Providence Hospitals 

in Southfield and Novi, MI. The reason that the name Jerome Brown is on the property is 

because Kaela had no income and could not qualify for the mortgage at the address.

She lived at the property, and the mortgage and taxes were paid by me and from student loans 

obtained by Kaela.

The particular mortgage loan that I had from Rocket, prohibited renting out the property during 

the initial time period of the loan, and therefore Kaela as the co-mortgage holder, had to be the 

principal resident. Also, the condo association only allowed rental of 10% of the properties and 

that threshold was reached prior to the purchase of the property, and therefore the property 

could only be used as a principal resident (Kaela Brown) by the condo association by-laws.

I disagree with the denial and have much evidence that she lived at the property. I have 

included utility and condo insurance information at the address. If more info is needed, i can 

provide it. I am requesting an informal conference to resolve this matter.

Thanks,

Jerome Brown

BUREAU OF TAX POLICY • P.O. BOX 30828 • LANSING, MICHIGAN 48909 

(517) 335-7477 • (517) 763-0430 fax • Treas-PREHearings@michigan.gov 

GRETCHEN WHITMER 

GOVERNOR 

 

 

STATE OF MICHIGAN 

DEPARTMENT OF TREASURY 

LANSING 

 

RACHAEL EUBANKS 

STATE TREASURER 

October 29, 2025 

 

 

Jerome Brown and Kaela Brown 

26834 Princeton Ct 

Southfield, MI 48034 

 

 

RE: 

Jerome Brown and Kaela Brown 

Docket 2025-2768 

Denial of Michigan Principal Residence Exemption 

 

Denial Notice Date 

Tax Year 

% Allowed 

Parcel No. 

09/26/2025 

2023 

0.00 % 

762422428149 

09/26/2025 

2024 

0.00 % 

762422428149 

 

NOTICE OF ASSIGNMENT TO REFEREE AND INFORMAL CONFERENCE 

 

An informal conference regarding the above matter will be held as follows: 

 

DATE and TIME: December 4, 2025 at 1:30 PM (ET) 

HEARING REFEREE: Kimberly Burzych 

PHONE NUMBER: (248) 509-0316 

CONFERENCE ID: 839 630 74# 

 

Your informal conference has been assigned to Kimberly Burzych, Hearing Referee, and is 

scheduled for December 4, 2025 at 1:30 PM (ET). Your informal conference is scheduled for 30 

minutes, which will be divided amongst you, the Treasury representative, and the Hearing Referee, 

as determined by the Hearing Referee. This is a telephone conference. To participate, you must 

call the Bureau of Tax Policy at (248) 509-0316 on the date and at the time of the informal 

conference listed above. 

 

You may provide factual exhibits or briefs to the Bureau of Tax Policy. The Referee should receive 

these documents at least five business days before the informal conference. If you do not wish to 

attend the conference, you have the option of submitting at least five business days before the 

informal conference a statement that contains the facts, a discussion of the law, the legal arguments 

you wish to present and a request that the matter be decided on the file.

Docket 2025-2768 

Page 2 

 

 

A request for a change in date or time must be made in writing and received at least 48 hours 

before the informal conference. Requests will only be granted for reasonable cause. Please notify 

the Bureau of Tax Policy in writing before the informal conference if you wish to withdraw your 

request for a conference. If you do not participate, the conference will proceed in your absence. 

 

The informal conference process is governed by the Taxpayer Bill of Rights (1996 AACS, R 

205.1008-1011), which is available at www.michigan.gov/treasuryhearings. You will have the 

opportunity to present the reasons for your appeal, supported with legal authority and evidence. 

While testimony will not be taken under oath, matters alleged as facts may be presented in 

affidavits. 

 

You are entitled to have an attorney or other person represent you at the informal conference; 

however, if you wish our office to discuss the matter with anyone outside of your presence you 

must file a Power of Attorney (Form 151) before your conference. This form and additional Power 

of Attorney information are available on our website. 

 

Individuals needing accommodations for effective participation in the informal conference should 

call the Bureau of Tax Policy at (517) 335-7477. Assistance is also available using TTY through 

the Michigan Relay Center by calling 1-800-649-3777 or 711. Individuals who are deaf or hearing-

impaired should call at least ten days in advance to request interpreters, assistive listening devices 

or other accommodations. 

 

Further information can be found at www.michigan.gov/treasuryhearings or by calling (517) 335-

7477. Forms or other materials can be mailed to you if you do not have Internet access. If you call 

before your conference, do not attempt to present your case during that call. 

 

Following the informal conference, the Referee will provide a written recommendation to the 

Director of the Bureau of Tax Policy who will issue a final Decision and Order of Determination 

in the matter. 

 

cc: 

Quale Williams, PRE Unit 

Aaron Burke, PRE Unit 

 

CERTIFIED MAIL - RETURN RECEIPT REQUESTED

From: Treas-PREHearings <Treas-PREHearings@michigan.gov> 

Sent: Thursday, December 18, 2025 9:44 AM 

To: Williams, Quale (TREASURY) <WilliamsQ2@michigan.gov> 

Subject: RE: Request for Confirmation of Appeal Status (2025-2768) 

 

I confirm that we have not yet issued our Decision and Order of Determination. The Hearings docket is 

still active. 

 

Thank you, 

 

Brett Beachnau 

Senior Analyst 

Hearings Division 

Michigan Department of Treasury 

 

From: Williams, Quale (TREASURY) <WilliamsQ2@michigan.gov> 

Sent: Thursday, December 18, 2025 9:25 AM 

To: Treas-PREHearings <Treas-PREHearings@michigan.gov> 

Subject: Request for Confirmation of Appeal Status (2025-2768) 

 

Good morning, 

Jerome Brown and Kaela Brown filed an appeal with the Michigan Tax Tribunal on November 

20, 2025, while an active appeal was still pending with the Hearings Division regarding the 

property located at 25532 Saint James Southfield, MI 48075 . An informal conference was held 

on December 4, 2025. 

Could you please confirm that, as of today, December 18, 2025, no decision has been issued? I 

need this confirmation to demonstrate to the Michigan Tax Tribunal that a decision has not yet 

been made and that they currently lack jurisdiction. 

Thank you for your assistance. 

Best regards, 

Quale

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