Abela D Mary, Petitioner V City Of Roseville, Respondent

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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 

Abela D Mary, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003673 

 

City Of Roseville, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. 

 

Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 24-003673 

Page 2 of 2 

 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, 

and (xix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

By _______________________________ 

Entered: January 21, 2026 

jcr 

 

PROOF OF SERVICE 

 

I 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

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

RiECelVEL 

JAN 2 0 2026 

MICHIGAN TAX TRIBUNAL 

PROPERTY TAX 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

January 16, 2026 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for Abela D Mary 

Parcel # 08-14-19-454-015, v. City of Roseville 

Docket # 24-003673 

Dear Clerk, 

Regarding the above matter, enclosed please find the revised STIPULATION TO 

CONSENT JUDGEMENT fully authorized by the petitioner and the respondent. 

We hope that this meets with the approval of the Michigan Tax Tribunal. 

Very truly yours, 

Aylsworth 

Agent for Abela D Mary 

JA/ac 

Cec: Assessor, City of Roseville

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEMS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: Abela D Mary, 

Petitioner, 

\ 

MTT Docket No. 24-003673 

City of Roseville, 

Respondent. 

" STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND CONSENT JUDGMENT 

1. 

The case is pending in the ___ Entire Tribunal OR _x__ Small Claims 

Division. 

2. 

Property Parcel No: 08-14-19-454-015. 

(If more than one parcel is at issue, attach a completed Multiple Parcel 

Stipulation Form addressing all other parcels at issue.) 

3. 

The values for the property identified above as established by Respondent’s 

Board of Review are: see attached multiple parcel form. 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2024 

$130,000 

$65,000 

$65,000 

2025 

$149,000 

$74,500 

$67,015 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: see attached multiple parcel form. 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value

Page 3

MTT Docket No. 24-003673 

Consent Judgment, Page 2 of 2 

5. 

If stipulation addresses tax years other than the tax year originally appealed 

or tax years added through motions to amend that have been granted by the 

Tribunal, list the separate facts upon which the parties rely to invoke the 

Tribunal’s authority over those tax year or years (attach additional page if 

necessary): The stipulated taxable value for the 2024 tax year has been 

reduced, and an inflation rate multiplier of 1.031 has been applied for the 

2025 tax year. 

6. 

List separately any special terms or conditions being proposed by the parties 

that would affect the execution of this Consent Judgment including, but not 

limited to, the joint payment of the refund, the waiver of interest, etc. (attach 

additional page if necessary): 

Signature of tal Authorized Representative or, if none, Petitioner: 

Jon va Property Tax Consultants 

Date: 

[ / / b / 2 5 

Sigs SETI [ies 

representative: 

Assessor, City of yi 

Date: Jan 14,200 

[Consent Judgment will be prepared by the Tribunal.]

Page 4

§ 

GONSBULTY 

269.366.0300 

Received 

Clerk of the Court 

JAN 20 2026 

Michigan Tax Tribunal 

LARA 

P.O. Box 30232 

Lansing, MI 48909 

Ijin] 

nilegihy

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

RiECelVEL 

JAN 2 0 2026 

MICHIGAN TAX TRIBUNAL 

PROPERTY TAX 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

January 16, 2026 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for Abela D Mary 

Parcel # 08-14-19-454-015, v. City of Roseville 

Docket # 24-003673 

Dear Clerk, 

Regarding the above matter, enclosed please find the revised STIPULATION TO 

CONSENT JUDGEMENT fully authorized by the petitioner and the respondent. 

We hope that this meets with the approval of the Michigan Tax Tribunal. 

Very truly yours, 

Aylsworth 

Agent for Abela D Mary 

JA/ac 

Cec: Assessor, City of Roseville

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEMS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: Abela D Mary, 

Petitioner, 

\ 

MTT Docket No. 24-003673 

City of Roseville, 

Respondent. 

" STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND CONSENT JUDGMENT 

1. 

The case is pending in the ___ Entire Tribunal OR _x__ Small Claims 

Division. 

2. 

Property Parcel No: 08-14-19-454-015. 

(If more than one parcel is at issue, attach a completed Multiple Parcel 

Stipulation Form addressing all other parcels at issue.) 

3. 

The values for the property identified above as established by Respondent’s 

Board of Review are: see attached multiple parcel form. 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2024 

$130,000 

$65,000 

$65,000 

2025 

$149,000 

$74,500 

$67,015 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: see attached multiple parcel form. 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value

Page 3

MTT Docket No. 24-003673 

Consent Judgment, Page 2 of 2 

5. 

If stipulation addresses tax years other than the tax year originally appealed 

or tax years added through motions to amend that have been granted by the 

Tribunal, list the separate facts upon which the parties rely to invoke the 

Tribunal’s authority over those tax year or years (attach additional page if 

necessary): The stipulated taxable value for the 2024 tax year has been 

reduced, and an inflation rate multiplier of 1.031 has been applied for the 

2025 tax year. 

6. 

List separately any special terms or conditions being proposed by the parties 

that would affect the execution of this Consent Judgment including, but not 

limited to, the joint payment of the refund, the waiver of interest, etc. (attach 

additional page if necessary): 

Signature of tal Authorized Representative or, if none, Petitioner: 

Jon va Property Tax Consultants 

Date: 

[ / / b / 2 5 

Sigs SETI [ies 

representative: 

Assessor, City of yi 

Date: Jan 14,200 

[Consent Judgment will be prepared by the Tribunal.]

Page 4

§ 

GONSBULTY 

269.366.0300 

Received 

Clerk of the Court 

JAN 20 2026 

Michigan Tax Tribunal 

LARA 

P.O. Box 30232 

Lansing, MI 48909 

Ijin] 

nilegihy

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

RECEIVED 

AM 

| 

JAN 18 2026 

PROPERTY TA X 

MICHIGAN TAX TRIBUNAL 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

January 6, 2026 

Clerk of the Court 

Traninfoade0h 

26086617-1 

01/12/26 

Michigan Tax Tribunal 

UE. 

50.00 

P.O. Box 30232 

SULTATION 

Lansing, MI 48909 

RE: 

Property Tax Consultants for Abela D Mary 

Parcel # 08-14-19-454-015, v. City of Roseville 

Docket # 24-003673 

Dear Clerk, 

Regarding the above matter, enclosed please find the STIPULATION TO CONSENT 

JUDGEMENT fully authorized by the petitioner and the respondent. 

We hope that this meets with the approval of the Michigan Tax Tribunal. 

Very truly yours, 

Jon Aylsworth 

Agent for Abela D Mary 

JA/ac 

Cc: Assessor, City of Roseville

Page 2

DEPAR 

MICHIGAN ADMINI 

MICHIGAN TAX TRIB 

STATE OF MICHIGAN 

STRATIVE HE 

Property Tax Consultants for; Abela D Mary, 

Petitioner, 

Vv 

City of Roseville, 

Respondent. 

1. 

The case is pending in the 

STIPULATIO 

Division. 

2. 

Property Parcel No: 

(If more than one par 

Stipulation Form add 

3. 

The values for the property ide 

Board of Review are: see aftac 

MTT Docket No. 24-003673 

08-14-19-454-015. 

cel is at issue, attach 

ressing all other parcels at issue.) 

TMENT OF LICENSING & REGULATORY AFFAIRS 

ARING SYSTEMS 

UNAL 

N FOR ENTRY OF CONSENT JUDGMENT 

AND CONSENT JUDGMENT 

Entire Tribunal OR _x__ Small Claims 

a completed Multiple Parcel 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value POE 

ntified above as established by Respondent’s 

hed multiple parcel form. 

2024 

$130,000 

$65,000 

$65,000 

4. 

The values for the property ide tified above as stipulated by the parties for 

ched multiple parcel form. 

—

Page 3

MTT Docket No. 24-003673 

Consent Judgment, Page 2 of 2 

5. 

Ifstipulation addresses tax years other than the tax year originally appealed 

or tax years added through motions to amend that have been granted by the 

Tribunal, list the separate facts upon which the parties rely to invoke the 

Tribunal’s authority over those tax year or years (attach additional page if 

necessary): 

6. 

List separately any special terms or conditions being proposed by the parties 

that would affect the execution of this Consent Judgment including, but not 

limited to, the joint payment of the refund, the waiver of interest, etc. (attach 

additional page if necessary): 

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

7 

Jon Ameer Tax Consultants 

Date: 

] 

/ 

6 

/ 4 6 

sige 

oF IRAE 

Assessor, City of 

Roseville 

Date: Jan 

0b, 2030 

[Consent Judgment will be prepared by the Tribunal.]

Page 4

East 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. 

Box 30232 

Lansing, 

MI 48909 

wal 

fe 

<, 

GRAND RAPIDS MI 

493 

© JAN 2026 

UNITE

OF A

E 

FoRE

SESE TF HEHE 

[LE ET ER 

1 

ER 

FTE 

EA 

VF FLT 

B TH RE 

LETT

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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 

Abela D Mary, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003673 

 

City of Roseville, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

 

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

On January 6, 2026, Petitioner filed a Joint Stipulations for Entry of Contest Judgment 

(the “stipulation”). The Tribunal has reviewed the stipulation and finds denial is 

appropriate. 

 

The stipulation filed by Petitioner only addresses the 2024 tax year. In that regard, 

subsequent tax year assessments are automatically included in a valuation appeal once 

the assessment has been established for that tax year unless the Tribunal grants the 

exclusion of the subsequent tax year.1 For purposes of administrative efficiency, the 

Tribunal considers this date April 1st. 

 

Given the above, the Tribunal finds good cause to give the respective parties 14 days to 

submit a revised stipulation.2 If for whatever reason the parties do not submit a revised 

stipulation within 14 days, the Tribunal will reschedule the case for a telephonic hearing. 

 

Therefore, 

 

IT IS ORDERED that the parties’ Joint Stipulation for Entry of Consent Judgment is 

DENIED. 

 

IT IS FURTHER ORDERED that because the Stipulation for Entry of Consent Judgment 

is no longer pending before the Tribunal, a new stipulation is required for any future 

settlement. 

 

IT IS FURTHER ORDERED that the parties must submit a revised Stipulation for Entry 

of Consent Judgment within 14 days of entry of this Order. If the parties file a new 

stipulation within 14 days, no additional filing fee is required. Failure to file a new 

stipulation within 14 days will result in the rescheduling of a telephonic hearing. 

 

 

 

1 See MCL 205.737. 

2 See MCL 205.732.

Page 2

MTT Docket No. 24-003673 

Page 2 of 2 

 

 

 

 

 

 

 

 

By _______________________________ 

Entered: January 14, 2026 

jcg 

 

PROOF OF SERVICE 

 

I 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

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

RECEIVED 

AM 

| 

JAN 18 2026 

PROPERTY TA X 

MICHIGAN TAX TRIBUNAL 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

January 6, 2026 

Clerk of the Court 

Traninfoade0h 

26086617-1 

01/12/26 

Michigan Tax Tribunal 

UE. 

50.00 

P.O. Box 30232 

SULTATION 

Lansing, MI 48909 

RE: 

Property Tax Consultants for Abela D Mary 

Parcel # 08-14-19-454-015, v. City of Roseville 

Docket # 24-003673 

Dear Clerk, 

Regarding the above matter, enclosed please find the STIPULATION TO CONSENT 

JUDGEMENT fully authorized by the petitioner and the respondent. 

We hope that this meets with the approval of the Michigan Tax Tribunal. 

Very truly yours, 

Jon Aylsworth 

Agent for Abela D Mary 

JA/ac 

Cc: Assessor, City of Roseville

Page 2

DEPAR 

MICHIGAN ADMINI 

MICHIGAN TAX TRIB 

STATE OF MICHIGAN 

STRATIVE HE 

Property Tax Consultants for; Abela D Mary, 

Petitioner, 

Vv 

City of Roseville, 

Respondent. 

1. 

The case is pending in the 

STIPULATIO 

Division. 

2. 

Property Parcel No: 

(If more than one par 

Stipulation Form add 

3. 

The values for the property ide 

Board of Review are: see aftac 

MTT Docket No. 24-003673 

08-14-19-454-015. 

cel is at issue, attach 

ressing all other parcels at issue.) 

TMENT OF LICENSING & REGULATORY AFFAIRS 

ARING SYSTEMS 

UNAL 

N FOR ENTRY OF CONSENT JUDGMENT 

AND CONSENT JUDGMENT 

Entire Tribunal OR _x__ Small Claims 

a completed Multiple Parcel 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value POE 

ntified above as established by Respondent’s 

hed multiple parcel form. 

2024 

$130,000 

$65,000 

$65,000 

4. 

The values for the property ide tified above as stipulated by the parties for 

ched multiple parcel form. 

—

Page 3

MTT Docket No. 24-003673 

Consent Judgment, Page 2 of 2 

5. 

Ifstipulation addresses tax years other than the tax year originally appealed 

or tax years added through motions to amend that have been granted by the 

Tribunal, list the separate facts upon which the parties rely to invoke the 

Tribunal’s authority over those tax year or years (attach additional page if 

necessary): 

6. 

List separately any special terms or conditions being proposed by the parties 

that would affect the execution of this Consent Judgment including, but not 

limited to, the joint payment of the refund, the waiver of interest, etc. (attach 

additional page if necessary): 

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

7 

Jon Ameer Tax Consultants 

Date: 

] 

/ 

6 

/ 4 6 

sige 

oF IRAE 

Assessor, City of 

Roseville 

Date: Jan 

0b, 2030 

[Consent Judgment will be prepared by the Tribunal.]

Page 4

East 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. 

Box 30232 

Lansing, 

MI 48909 

wal 

fe 

<, 

GRAND RAPIDS MI 

493 

© JAN 2026 

UNITE

OF A

E 

FoRE

SESE TF HEHE 

[LE ET ER 

1 

ER 

FTE 

EA 

VF FLT 

B TH RE 

LETT

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

Abela D Mary,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003673

City Of Roseville, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

January 13, 2026 

HEARING TIME:

2:30 PM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

78158180 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 24-003673

Page 2 of 12

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged as indicated above.

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are

Page 3

MTT

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

Abela D Mary,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003673

City Of Roseville,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

Page 2

MTT Docket No. 24-003673

Page 2 of 8

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: December 9, 2024

PROOF OF SERVICE

I 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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

Abela D Mary,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003673

City Of Roseville,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing

Page 4

M

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

Abela D Mary, 

Petitioner, 

\ 

MTT Docket No. 24-003673 

Parcel No. 08-14-19-454-015 

City of Roseville, 

Respondent 

/ 

PROOF OF SERVICE 

I, Brook Openshaw an employee for the City of Roseville, hereby certify 

that on October 11, 2024 

| served a copy of the Property Tax Appeal Answer 

Form to the following party by first class mail addressed as follows: 

Petitioner's Representative: 

Jack Aylsworth 

Property Tax Consultants 

861 Pine Crest Ave SE 

Grand Rapids, MI 49506 

| declare that this proof of service has been examined by me and that the 

contents thereof are true to the best of my information, knowledge and belief. 

Prod. cua 

Brook Openshaw

Page 2

2024 BOARD OF REVIEW DECISION 

FROM 

CITY OF ROSEVILLE 

ASSESSORS OFFICE 

29777 GRATIOT 

ROSEVILLE MI 48066 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address and 

legal description optional): 

08-14-19-454-015 

25192 PACKARD 

ABELA, MARY DELORES 

385 WEST PREDMORE RD 

OAKLAND MI 48363 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the 

data necessary to compute your assessment and taxable value. 

The Board has completed their review of parcel number: 

(8-14-19-454-015 

They have made the following determination based on the information you supplied. 

Board of Review Comments: 

2024 MARCH BOARD OF REVIEW ADJUSTED THE ASSESSMENT BASED ON SALES OF COMPARABLE PROPERTIES. 

[2024 ORIGINAL ASSESSED VALUE 

72,900 

1 

[ 2024 "BOARD OF REVIEW" ASSESSED VALUE 

65,000 

| 

(If the above amounts are the same, no revisions have occured) 

[ 2024 ORIGINAL TAXABLE VALUE 

67,410 

2024 "BOARD OF REVIEW" TAXABLE VALUE 

65,000 

2024 

PRINCIPAL RESIDENCE EXEMPTION % 

0.0000 

| 

If you disagree with the Board of Review's decision, further appeal may be made to the Michigan Tax Tribunal. 

Residential properties must be appealed by July 31,2024. Commercial, Industrial or Business/Utility Personal Property 

must be appealed by May 31, 2024. To appeal this decision you will need to timely file a petition with the Michigan Tax 

Tribunal. The petition must be 

a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. 

Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. You can print the petition that applies to your 

appeal and mail the completed form to the Michigan Tax Tribunal at P.O. Box 30232, Lansing, Michigan 48909 or 

complete the form online and submit it electronically. 

In order to appeal your property classification you must send an appeal to the State Tax Commission at the address below: 

State Tax Commission 

Classification Appeals 

P.O.Box 30471 

Lansing MI 48909

Page 3

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003673

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of Roseville (MACOMB)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Brook

M.I.

Last Name

Openshaw

Firm Name (if any)

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

29777 Gratiot

PO Box 290

City or Town

Roseville

State

Michigan

ZIP Code

48066

Telephone Number

586-445-5430

Fax Number

586-445-5402

E-mail Address

bopenshaw@roseville-mi.gov

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

No

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

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

Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

The 2024 assessment represents 50% true cash value as of 12/31/2023.

Section 5: Jurisdictional Issues

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES

Did Petitioner protest the assessment at a Board of Review (BOR)? Yes

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*Submit a copy of the Notice of Assessment with the Answer.

If the July or December BOR revised the assessment(s) at issue, did it have authority? 

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s Poverty Exemption:

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR? 

If Yes, check which BOR Petitioner attended:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

08-14-19-454-015

Classification of Property:

Real 

Residential

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

65,000

Current Taxable Value as established by the BOR:

65,000

What do you believe is the fair market value (also known as True Cash Value)?

$130,000

Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value.

65,000

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

Electronic Signature *Typing your name below will serve as your signature

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Brook Openshaw

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

RECEIVED 

JUL 2 42024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ~~ 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

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

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

Abela 

D 

Mary 

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

385 West Predmore Rd 

City or Town 

State 

| ZIP Code 

TranInfo:406 

257591151 

Oakland 

Ml 

48363 

Chil: 

2445 

Ant: $125.00 

Telephone Number 

Fax Number 

1D: 

PROPERTY TAX CONSULTANTR 

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

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

] 

First Name 

M.1. 

Last Name 

Jack 

Aylsworth 

met Property Tax Consultants 

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

861 Pine Crest Ave SE 

City or Town 

State 

ZIP Code 

Grand Rapids 

MI 

49506 

Telephone Number 

Fax Number 

269-366-0300 

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

jack@skylinepropertytax.com 

Section 3: Subject Property Information 

How many 

If you are appealing more than one parcel, are they contiguous or adjoining? 

parcelsareyou 

| [7] vest 

[] No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

1 

718/24

Page 2

gree 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (checkall that apply) 

True Cash and Taxable Value 

[O Poverty Exemption 

[J Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[O Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[O Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The market approach to value supports a reduction of value. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

Did you protest the assessment at a Board of Review (BOR)? 

Yes 

O No 

If Yes, check which BOR you attended AND attach the BOR decision: [#4 March 

[J July 

[] December 

If No, check the applicable reason(s): 

O 

Not required to attend 

Assessment Change Notice was not received by Petitioner 

[] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

08-14-19-454-015 

Classification of Property: 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

65,000 

Current Taxable Value as established by the BOR: 

65,000 

What do you believe is the fair market value (also known as True Cash Value)? 

95,000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

47,500 

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

47,500 

Section 8: Classification Information only the mi Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

Current Classification of

Page 4

S

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

RECEIVED 

JUL 2 42024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ~~ 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

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

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

Abela 

D 

Mary 

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

385 West Predmore Rd 

City or Town 

State 

| ZIP Code 

TranInfo:406 

257591151 

Oakland 

Ml 

48363 

Chil: 

2445 

Ant: $125.00 

Telephone Number 

Fax Number 

1D: 

PROPERTY TAX CONSULTANTR 

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

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

] 

First Name 

M.1. 

Last Name 

Jack 

Aylsworth 

met Property Tax Consultants 

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

861 Pine Crest Ave SE 

City or Town 

State 

ZIP Code 

Grand Rapids 

MI 

49506 

Telephone Number 

Fax Number 

269-366-0300 

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

jack@skylinepropertytax.com 

Section 3: Subject Property Information 

How many 

If you are appealing more than one parcel, are they contiguous or adjoining? 

parcelsareyou 

| [7] vest 

[] No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

1 

718/24

Page 2

gree 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (checkall that apply) 

True Cash and Taxable Value 

[O Poverty Exemption 

[J Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[O Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[O Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The market approach to value supports a reduction of value. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

Did you protest the assessment at a Board of Review (BOR)? 

Yes 

O No 

If Yes, check which BOR you attended AND attach the BOR decision: [#4 March 

[J July 

[] December 

If No, check the applicable reason(s): 

O 

Not required to attend 

Assessment Change Notice was not received by Petitioner 

[] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

08-14-19-454-015 

Classification of Property: 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

65,000 

Current Taxable Value as established by the BOR: 

65,000 

What do you believe is the fair market value (also known as True Cash Value)? 

95,000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

47,500 

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

47,500 

Section 8: Classification Information only the mi Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

Current Classification of

Page 4

S

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

Abela D Mary,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003673

City Of Roseville,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 8, 2024

PROOF OF SERVICE

I 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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

Abela D Mary,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003673

City Of Roseville,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 8, 2024

PROOF OF SERVICE

I 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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

RECEIVED 

JUL 242024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

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

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

MI. 

Last Name/Company Name 

Abela 

D 

Mary 

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

385 West Predmore Rd 

City or Town 

State 

| ZIP Code 

TranInfo:di0h 

25759031 

Oakland 

Ml 

48363 

Chic: 

2445 

Ant: $126.00 

Telephone Number 

Fax Number 

1D: 

FROFERTY TAX CONSULTANT 

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

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

| 

First Name 

MI 

Last Name 

Jack 

Aylsworth 

met property Tax Consultants 

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

861 Pine Crest Ave SE 

City or Town 

State 

ZIP Code 

Grand Rapids 

MI 

[49506 

Telephone Number 

Fax Number 

269-366-0300 

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

jack@skylinepropertytax.com 

Section 3: Subject Property Information 

How many 

If you are appealing more than one parcel, are they contiguous or adjoining? 

parcels areyou | [7] vest 

[] No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

718/24

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed check all that apply) 

True Cash and Taxable Value 

[J Poverty Exemption 

[0 Taxable Value Only (calculation) 

[] Disabled Veterans Exemption 

[TJ Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[7] Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The market approach to value supports a reduction of value. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

Did you protest the assessment at a Board of Review (BOR)? 

Yes 

[Hl] No 

If Yes, check which BOR you attended AND attach the BOR decision: [#4 March 

[J ouly 

[J December 

if No, check the applicable reason(s): 

[| Not required to attend 

I] Assessment Change Notice was not received by Petitioner 

[| Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation In Section 8) 

|] Appealing within 35 days of State Tax Commission Order 

0 Appealing within 35 days of receipt of Notice of Uncapping

Page 3

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the muitipte parcel form for additional, contiguous parcels. 

Parcel identification Number: 

ClassHication of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

| 

65,000 

Current Taxable Value as established by the BOR: 

65,000 

What do you believe is the fair market value (also known as True Cash Value)? 

95,000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value, 

47,500 

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

47,500 

STATE OF MICHIGAN 

Section 8: Classification Information only the mi Dep't of Treasury may appeal this issue to the Tribunat* 

Parcel Identification Number: 

Current Classification of Property as

Page 4

STATE OF

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:

Page 6

PR

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