Completed Stip.pdf
JoAnn B Frye, Petitioner V Michigan Department Of Treasury, Respondent · 25-003839-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
Page 1
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 January 16, 2026 Chief Clerk Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 Re: JoAnn B Frye v Michigan Department of Treasury MTT Docket No. 25-003839 Dear Chief Clerk: Enclosed please find Respondent Michigan Department of Treasury’s Stipulation for Entry of Consent Judgment 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 at (517) 241- 2904. Sincerely, Quale Williams Departmental Representative Enclosures cc: JoAnn B Frye c/o: Dale Frye
Page 2
STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL JOANN B FRYE, Petitioner, v MTT Docket No. 25-003839 MICHIGAN DEPARTMENT OF TREASURY, Respondent. ______________________________________/ PROOF OF SERVICE Quale Williams, says that on January 16, 2026 he served a copy of the Respondent’s Principal Residence Exemption Appeal Answer Form and Stipulation for Entry of Consent Judgment with attachments 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: JoAnn B Frye C/O: Dale Frye 5421 S. Piccadilly Cir West Bloomfield, MI 48322 Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 ____________________________ Quale Williams Departmental Representative
Page 3
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. 25-003839 PRE Unit Quale Williams 430 West Allegan Lansing MI 48922 517-335-3239 williamsq2@michigan.gov 121-O40-011-012-00
Page 4
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/ Stipulation 2022, 2023, 2024 and 2025 10/24/2025 Quale Williams
Page 5
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.
Page 6
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.
Page 7
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR JoAnn B Frye , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 25-003839 Michigan Department of Treasury Respondent(s) STIPULATION FOR ENTRY OF CONSENT JUDGMENT (PRINCIPAL RESIDENCE EXEMPTION) 1. The subject property is in losco County. 2. Owner's name and subject property address:_ Joann B Frve 108 Adams St East Tawas, MI 48730 3. The revised PRE percentage is as shown below: Parcel Number Tax Year Revised PRE Percentage 121-040-011-012-00 2022 100% 121-040-011-012-00 2023 100% T21-040-011-012-00 2024 T00% 124=040-011-012-00 2025 106% 4. List any special terms or conditions being proposed by the parties that would affect the execution of a Consent Judgment including, but not limited to, the joint payment of the refund, the waiver of interest, etc. (attach additional page if necessary): None NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the appeal. The parties may agree, however, to withdraw the appeal of specific parcels and/or tax year(s). MICHIGAN TAX TRIBUNAL - 611 W. OTTAWA ST., LANSING, MI 48933 - 517-335-9760 PO BOX 30232, LANSING, MI 48909 - Other Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906
Page 8
MTT Docket No. 25-003839 Page 2 of 2 IF APPLICABLE, complete the following section. Otherwise, LEAVE BLANK. 5. The parties agree to the withdrawal of parcel number: (If more than one parcel is being withdrawn, attach a separate page addressing all other parcels being withdrawn.) 6. The parties agree to the withdrawal of tax year(s) Signature of Petitioner's Authorized Representative or, if none, Petitioner: Aol Yi Printed Name: Dale Frye Date: 2026-01-16 14:00:17 Signature of Respondent's authorized representative: Quale Willizina Printed Name: Quale Williams Date: January 16, 2026
Page 9
5647 (Rev. 01-19) STATE OF MICHIGAN DEPARTMENT OF TREASURY LANSING GRETCHEN WHITMER GOVERNOR RACHAEL EUBANKS STATE TREASURER Principal Residence Exemption Denial Notice Tax Year(s) Denied: Percent Allowed: Enclosure ID# Property Tax Exemption Section Michigan Department of Treasury P.O. BOX 30440 LANSING, MICHIGAN 48909 www.michigan.gov/pre Property Address: Parcel ID: Local Unit: County: Dear The Michigan Department of Treasury (Treasury) is required under MCL 211.7cc to audit properties to determine if properties receiving the Principal Residence Exemption are entitled to the benefit. Based on the information received during the audit process, Treasury is denying all or a portion of the Principal Residence Exemption for the year(s) indicated on the above listed parcel for the following reason: A corrected property tax bill will be issued by Treasury, the local treasurer, and/or county treasurer as a result of this denial. If you disagree with this denial, a written request for an informal conference must be received by Treasury within 35 days from the date you received this letter in order to preserve your appeal rights. For faster service, e-mail your written request for an informal conference and any available documentation to PRE@michigan.gov. For additional submission options, refer to the enclosed Frequently Asked Questions. If you have questions, please call (888) 909-2799 or refer to the enclosed Frequently Asked Questions. October 24, 2025 Estate of Laverne W Frye 108 Adams St East Tawas, MI 48730-1538 121O4001101200 108 Adams St 2022, 2023, 2024, 2025 East Tawas City Iosco 0% Estate of Laverne W Frye: Treasury did not receive a completed questionnaire or other requested information. MCL 211.7cc (8) authorizes Treasury to deny an exemption if an owner fails to respond within 30 days of receiving a request for information. 359990007800S