Aileen Williams, Petitioner V City Of Detroit, 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

Aileen Williams, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000277

City of Detroit,

Respondent.

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that:

The petition was not filed on or before July 31 of the tax year appealed, as required by 

MCL 205.735a, or within 30 days of the issuance of a July or December Board of 

Review Decision, as required by MCL 211.53c. As such, and inasmuch as the Tribunal 

has no equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the

Page 2

MTT Docket No. 26-000277

Page 2 of 6

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: March 11, 2026

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

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

Aileen Williams, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000277

City of Detroit,

Respondent.

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that:

The petition was not filed on or before July 31 of the tax year appealed, as required by 

MCL 205.735a, or within 30 days of the issuance of a July or December Board of 

Review Decision, as required by MCL 211.53c. As such, and inasmuch as the Tribunal 

has no equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the

Page 4

MTT Docket No. 26-000277

Page 4 of 6

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the

Page 5

ST

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

Wve! I: 21060323 

RECEIVED 

FEB ¢ 3 2026 

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 

POVERTY EXEMPTION 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Disabled Veterans 

Exemption, or other exemption disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition. 

If you do not submit this document, you may be held in default. 

Section 1: Petitioner’s Contact information 

First Name 4 

M.l. 

Last Name/Company Name 

Aileen 

WILT Cons 

Mailing Address {No., Street, P.O, Box or Rural Route) 9 - 

P 

7 9% 

h 

¥ { 

(3 P 

City or Tow 

State 

ZIP Code 

p 

CAO 

ML 

Hy ora 

Telephone Number 

313-994¢- 1950 

Email Address (do not enter unless you want MTT to send all correspondence via emait) 

lee, UD 

LY otis 2B 10 ved 

Corn 

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

M.L. 

First Name 

tast Name 

Firm Name {if any) 

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

City or Town 

State 

ZIP Code 

Tetephone Number 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information 

Parcel Identification Number: A 0LO 393 

Property Address {No., Street) 

914 PvP 

City or Town Da 

County 

State 

ZIP Code 

Mec 

eye. 

Mz 

| denny 

Taxing Authority (City or Township) 

Ded VOL YT

Page 2

Hy Phra 

2D: 21066393 

_ 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON L DROWN. DPA 

GOVERNOR 

LANSING 

Section 4: Explain the Reason for this Appeal 

Town Bsieng For 0Rpeal, Doe vo TO GPPlicatian base 

Denca Coe Mov Provideng Vendy TA Ted Conveed Be 

Woe Wore yo The Meperr Tearners GF Las Case \WDevven Ai, 

Dior HT UB220 Wares M5 Doct, Wor Teaser Wop B0PLccion 

Gd er gig Movie Owner? Bik Fea 

7 

They Were 

Or A, 2025 TL so hod Conrad The Same Tnformben 

/ 

To Loteracca \\. Younes Bog Hy Deed romy Nome My 

Mo hig Toone Soca Sete 

Verde Draven Nene. 

Section 5: Jurisdictional Issues 

Did you request a poverty exemption ata Board of Review (BOR)? [f Yes 

[No 

If Yes, check which BOR you attended: [A March 

[ln] July 

[i] December 

If No, please explain: 

Date the BOR decision was issued: 

: 

\D~4- 2025 

Tax year(s) denied: 

2045 

Fee Information 

There is no fee required for the filing of a poverty exemption appeal. 

Si an ature *Required 

Petitioner or Attorney/Authorized Representative’s Signature: 

Ist 

Cuties Wann

Page 3

Ee 

Coleman A. Young Municipal Center 2 

Phone: (313) 224-3035 

Woodward Avenue, Suite 105 

Fax: (313) 224-4576 

Detroit, Michigan 48226 

www.detroitmi.gov 

December 9, 2025 

’ 

DISTRICT: 4 

WILLIAMS, AILEEN 

9796 PHILIP ST 

DETROIT MI 48224-2837 

RE: 

2025 DECEMBER BOARD OF REVIEW PETITION NUMBER: 

 D-63128 

Parcel ID: 

21060393, 

Property Address: 

9796 PHILIP 

Property Classification: 

401 

In accordance with General Property Tax Act MCL 211.7u, BY REASON OF POVERTY, The December Board 

of Review has considered your 2025 

homeowner's property tax exemption application regarding the above- 

described property. 

The homeowner's property tax exemption has been DENIED. (Reason for denial below) 

Income Not Provided; Recorded Proof of Ownership Not Provided; Valid Id Not Provided for Applicant 

* YOU ARE RESPONSIBLE FOR PAYING FOR THE 2025 SUMMER and WINTER TAXES. 

If you disagree with the Board of Reviews decision, further appeal may be made to the Michigan Tax Tribunal 

within 30 days of this notice. Information on how to appeal including the petition form are available online at 

www.michigan.govi/taxtrib .You can print the petition that applies to your appeal and mail the completed form 

along 

with 

this 

notice 

to 

Michigan 

Tax 

Tribunal 

at 

P.O. 

Box 

30232, 

Lansing, 

Michigan 

48909. 

Before Appeal 

After Appeal 

2025 

Assessed Value 

16400 

16400 

2025 

Taxable Value 

- 

7095 

7095 

If you have any questions regarding this notice, please contact the City of Detroit Office of the Assessor at 

313-224-3035. 

Sincerely, 

Q 

Christen Talifer 

: 

A 

Board of Review Secretary 

1, 

COFD 

./ NONRIRR 

/ NNNR1AR

Page 4

Aileen \W: Wiens METROPLEX MI 480

T1906 Inve b 31.3AN 2026 PMS §

Deelvoir Manan

Yeo

Mow PERN ew Tedaoacd,

0. Ven 0333

ews, oy Yoon NAY AS oq

ABHOE-T THREE Blagg lilo ibha gh basg fog Hag bag lg pg Hed

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

Aileen Williams,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000277

City of Detroit,

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 281. 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: March 11, 2026

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

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

Aileen Williams,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000277

City of Detroit,

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 281. 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: March 11, 2026

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

Wve! I: 21060323 

RECEIVED 

FEB ¢ 3 2026 

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 

POVERTY EXEMPTION 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Disabled Veterans 

Exemption, or other exemption disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition. 

If you do not submit this document, you may be held in default. 

Section 1: Petitioner’s Contact information 

First Name 4 

M.l. 

Last Name/Company Name 

Aileen 

WILT Cons 

Mailing Address {No., Street, P.O, Box or Rural Route) 9 - 

P 

7 9% 

h 

¥ { 

(3 P 

City or Tow 

State 

ZIP Code 

p 

CAO 

ML 

Hy ora 

Telephone Number 

313-994¢- 1950 

Email Address (do not enter unless you want MTT to send all correspondence via emait) 

lee, UD 

LY otis 2B 10 ved 

Corn 

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

M.L. 

First Name 

tast Name 

Firm Name {if any) 

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

City or Town 

State 

ZIP Code 

Tetephone Number 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information 

Parcel Identification Number: A 0LO 393 

Property Address {No., Street) 

914 PvP 

City or Town Da 

County 

State 

ZIP Code 

Mec 

eye. 

Mz 

| denny 

Taxing Authority (City or Township) 

Ded VOL YT

Page 2

Hy Phra 

2D: 21066393 

_ 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON L DROWN. DPA 

GOVERNOR 

LANSING 

Section 4: Explain the Reason for this Appeal 

Town Bsieng For 0Rpeal, Doe vo TO GPPlicatian base 

Denca Coe Mov Provideng Vendy TA Ted Conveed Be 

Woe Wore yo The Meperr Tearners GF Las Case \WDevven Ai, 

Dior HT UB220 Wares M5 Doct, Wor Teaser Wop B0PLccion 

Gd er gig Movie Owner? Bik Fea 

7 

They Were 

Or A, 2025 TL so hod Conrad The Same Tnformben 

/ 

To Loteracca \\. Younes Bog Hy Deed romy Nome My 

Mo hig Toone Soca Sete 

Verde Draven Nene. 

Section 5: Jurisdictional Issues 

Did you request a poverty exemption ata Board of Review (BOR)? [f Yes 

[No 

If Yes, check which BOR you attended: [A March 

[ln] July 

[i] December 

If No, please explain: 

Date the BOR decision was issued: 

: 

\D~4- 2025 

Tax year(s) denied: 

2045 

Fee Information 

There is no fee required for the filing of a poverty exemption appeal. 

Si an ature *Required 

Petitioner or Attorney/Authorized Representative’s Signature: 

Ist 

Cuties Wann

Page 3

Ee 

Coleman A. Young Municipal Center 2 

Phone: (313) 224-3035 

Woodward Avenue, Suite 105 

Fax: (313) 224-4576 

Detroit, Michigan 48226 

www.detroitmi.gov 

December 9, 2025 

’ 

DISTRICT: 4 

WILLIAMS, AILEEN 

9796 PHILIP ST 

DETROIT MI 48224-2837 

RE: 

2025 DECEMBER BOARD OF REVIEW PETITION NUMBER: 

 D-63128 

Parcel ID: 

21060393, 

Property Address: 

9796 PHILIP 

Property Classification: 

401 

In accordance with General Property Tax Act MCL 211.7u, BY REASON OF POVERTY, The December Board 

of Review has considered your 2025 

homeowner's property tax exemption application regarding the above- 

described property. 

The homeowner's property tax exemption has been DENIED. (Reason for denial below) 

Income Not Provided; Recorded Proof of Ownership Not Provided; Valid Id Not Provided for Applicant 

* YOU ARE RESPONSIBLE FOR PAYING FOR THE 2025 SUMMER and WINTER TAXES. 

If you disagree with the Board of Reviews decision, further appeal may be made to the Michigan Tax Tribunal 

within 30 days of this notice. Information on how to appeal including the petition form are available online at 

www.michigan.govi/taxtrib .You can print the petition that applies to your appeal and mail the completed form 

along 

with 

this 

notice 

to 

Michigan 

Tax 

Tribunal 

at 

P.O. 

Box 

30232, 

Lansing, 

Michigan 

48909. 

Before Appeal 

After Appeal 

2025 

Assessed Value 

16400 

16400 

2025 

Taxable Value 

- 

7095 

7095 

If you have any questions regarding this notice, please contact the City of Detroit Office of the Assessor at 

313-224-3035. 

Sincerely, 

Q 

Christen Talifer 

: 

A 

Board of Review Secretary 

1, 

COFD 

./ NONRIRR 

/ NNNR1AR

Page 4

Aileen \W: Wiens METROPLEX MI 480

T1906 Inve b 31.3AN 2026 PMS §

Deelvoir Manan

Yeo

Mow PERN ew Tedaoacd,

0. Ven 0333

ews, oy Yoon NAY AS oq

ABHOE-T THREE Blagg lilo ibha gh basg fog Hag bag lg pg Hed

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.