Andrew P Kacos, Petitioner V City Of Grand Rapids, 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

Andrew P Kacos, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000229

City Of Grand Rapids,

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. 26-000229

Page 2 of 7

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 6, 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

Andrew P Kacos

1506 Mason St NE

Grand Rapids , MI 49503

Page 4

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

Andrew P Kacos, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000229

City Of Grand Rapids,

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 5

MTT Docket No. 26-000229

Page 5 of 7

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

Page 6

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 

ER 

JAN 16 2026 

i= 

GJ 

Aen 

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 

M.L 

Last Name/Company Name 

Andrew 

P 

Kacos 

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

1506 Mason St NE 

City or Town 

State 

ZIP Code 

Grand Rapids 

Mi 

49503 

Numb: 

P78 - 7631 

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

(2 

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

MLL 

First Name 

. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

. 

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

Section 3: Subject Property Information 

Parcel Identification Number: 

41-14-20-283002 

Property Address (No., Street) 

1506 Mason St NE 

City or Town 

County 

State 

ZIP Code 

Grand Rapids 

Kent 

Mi 

49503

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

horLon L GROWN, DPA 

GOVERNOR 

LANSING 

Section 4: Explain the Reason for this Appeal 

My exemption was denied for missing tax information. It is enclosed here. 

= 

am 

a Skog 

1 

= 

Please. Fosse 

Woun eC 

Zao 

Takig 

Qulny 

ng exten ley 

dua 

A= 

TL 

tn 

brs 

dy 

~ 

Bs 

7 

UU 

Escbo 

Cf L=2p 

ff 

Men 4 

aoa 

| 

co? 

Fup 

hg Mm 

poi 

Wo Nod) Lys 

Exeuplian wou 

lp “ak Yi CAP. portly cock 

LY 

: 

0 

A 

5 

Fan-an 

ad 4h 

ws 

Wich 

[god 

gear beafly fare 

a 775251 

7 

bet! 

Section 5: Jurisdictional Issues 

Did you request a poverty exemption at a Board of Review (BOR)? 

Yes 

[No 

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

[] July 

December 

If No, please explain: 

Date the BOR decision was issued: 

12/12/2025 

Tax year(s) dented 

105 

Fee Information 

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

Signature *requiced—, 

SOE" om 

/ /, / 2em 

14 

V 

EE pe

Page 3

Michigan Department of Treasury 

4988 (05-12) 

Poverty Exemption Affidavit 

This form is issued under authority of Public Act 206 of 1893; MCL 211.7u. 

INSTRUCTIONS: When completed, this document must accompany a taxpayer's Application for Poverty Exemption filed 

with the supervisor or the board of review of the local unit where the property is located. MCL 211.7u provides for a whole 

or partial property tax exemption on the principal residence of an owner of the property by reason of poverty and the 

inability to contribute toward the public charges. MCL 211.7u(2)(b) requires proof of eligibility for the exemption be provided 

to the board of review by supplying copies of federal and state income tax returns for all persons residing in the principal 

residence, including property tax credit returns, or by filing an affidavit for all persons residing in the residence who were not 

required to file federal or state income tax returns for the current or preceding tax year. 

, a. 

CoS” 

, swear and affirm by my signature below that 

| 

reside in the principal residence that is the subject of this Application for Poverty Exemption and that 

for the current tax year and the preceding tax year, 

| was not required to file a federal or state income 

tax return. 

Address of Principal Residence: __ 

( ol 

Mason 

Sd Le 

GR. 

M- 

Esp3 

CAs 

- 

[1] goat 

Av 

Signature gf Person Making Affidavit 

Date 

foot: 

f] Hh 

©

Page 4

E 1 0 40 

Department of the Treasury —Intemal Revenue Service 

£ 

U.S. Individual Income Tax Return 

2024 OMB No. 1545-0074 | (RS Use Only—Da not write 

or staplo in this space. 

For the year Jan. 1-Dec. 31, 2024, or other tax year beginning 

. 2024, ending 

,20 

See separate instructions. 

is first name and middle initial 

. 

Last RA 

Vasem mo stot 

= mendes numhar 

MY 

(oS 

- 

es =e 

if Toint ‘return, spouse's first name and middle initial 

Last name 

Spouse's social security number 

I! 

Home address {number and street). If you have a P.O. box, see instructions. 

Apt. no. 

Presidential Efection Campaign 

( Sol, 

Nes I=) 

<< 

nD Z 

( 

Check here if you, or your 

City 

town, or post office. If yoy 

have a forelgn address, also complete spaces below. 

Stag, 

¢ 

J 

spouse if filing jointly, want $3 

Cox 

__ 

3 

10 go to this fund. Checking a 

= 

NO 

DLS 

box betow will not 

shange 

Foreign country name 

t 

Foreign province/state/county 

Foreign postal code | your tax or refurfd. 

You 

[7] Spouse 

Filing Status 

4 Single 

[1 Head of household (HOH) 

Check only 

3 Married filing jointly (even if only one had income) 

one box. 

[] Married filing separately (MFS) 

[J Qualifying surviving spouse (QSS) 

if you checked the MFS box, enter the name of your spouse. If you checked the HOH or QSS box, enter the child's name if the 

qualifying person is a child but not your dependent: 

© 

[J it treating a nonresident alien or dual-status alien spouse as a U.S. resident for the entire tax year, check the box and enter 

their nama (see instructions and attach statement if required): 

Digital 

At any time during 2024; did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell, 

Assets 

exchange, or otherwise dispose of a digital asset {or a financiatinterest in a digital asset)? (See instructions.) 

[Yes 

[Mo 

Standard 

Someone can claim: 

“[] You as a dependent 

{1 Your spouse as a dependent 

Deduction 

[[] Spouse itemizes on a separate return or you were a dual-status alien 

Age/Blindness You: [] Were

Page 5

For

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

Andrew P Kacos,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000229

City Of Grand Rapids,

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 6, 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

Andrew P Kacos

1506 Mason St NE

Grand Rapids , MI 49503

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

Andrew P Kacos,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000229

City Of Grand Rapids,

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 6, 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

RECEIVED 

ER 

JAN 16 2026 

i= 

GJ 

Aen 

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 

M.L 

Last Name/Company Name 

Andrew 

P 

Kacos 

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

1506 Mason St NE 

City or Town 

State 

ZIP Code 

Grand Rapids 

Mi 

49503 

Numb: 

P78 - 7631 

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

(2 

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

MLL 

First Name 

. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

. 

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

Section 3: Subject Property Information 

Parcel Identification Number: 

41-14-20-283002 

Property Address (No., Street) 

1506 Mason St NE 

City or Town 

County 

State 

ZIP Code 

Grand Rapids 

Kent 

Mi 

49503

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

horLon L GROWN, DPA 

GOVERNOR 

LANSING 

Section 4: Explain the Reason for this Appeal 

My exemption was denied for missing tax information. It is enclosed here. 

= 

am 

a Skog 

1 

= 

Please. Fosse 

Woun eC 

Zao 

Takig 

Qulny 

ng exten ley 

dua 

A= 

TL 

tn 

brs 

dy 

~ 

Bs 

7 

UU 

Escbo 

Cf L=2p 

ff 

Men 4 

aoa 

| 

co? 

Fup 

hg Mm 

poi 

Wo Nod) Lys 

Exeuplian wou 

lp “ak Yi CAP. portly cock 

LY 

: 

0 

A 

5 

Fan-an 

ad 4h 

ws 

Wich 

[god 

gear beafly fare 

a 775251 

7 

bet! 

Section 5: Jurisdictional Issues 

Did you request a poverty exemption at a Board of Review (BOR)? 

Yes 

[No 

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

[] July 

December 

If No, please explain: 

Date the BOR decision was issued: 

12/12/2025 

Tax year(s) dented 

105 

Fee Information 

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

Signature *requiced—, 

SOE" om 

/ /, / 2em 

14 

V 

EE pe

Page 3

Michigan Department of Treasury 

4988 (05-12) 

Poverty Exemption Affidavit 

This form is issued under authority of Public Act 206 of 1893; MCL 211.7u. 

INSTRUCTIONS: When completed, this document must accompany a taxpayer's Application for Poverty Exemption filed 

with the supervisor or the board of review of the local unit where the property is located. MCL 211.7u provides for a whole 

or partial property tax exemption on the principal residence of an owner of the property by reason of poverty and the 

inability to contribute toward the public charges. MCL 211.7u(2)(b) requires proof of eligibility for the exemption be provided 

to the board of review by supplying copies of federal and state income tax returns for all persons residing in the principal 

residence, including property tax credit returns, or by filing an affidavit for all persons residing in the residence who were not 

required to file federal or state income tax returns for the current or preceding tax year. 

, a. 

CoS” 

, swear and affirm by my signature below that 

| 

reside in the principal residence that is the subject of this Application for Poverty Exemption and that 

for the current tax year and the preceding tax year, 

| was not required to file a federal or state income 

tax return. 

Address of Principal Residence: __ 

( ol 

Mason 

Sd Le 

GR. 

M- 

Esp3 

CAs 

- 

[1] goat 

Av 

Signature gf Person Making Affidavit 

Date 

foot: 

f] Hh 

©

Page 4

E 1 0 40 

Department of the Treasury —Intemal Revenue Service 

£ 

U.S. Individual Income Tax Return 

2024 OMB No. 1545-0074 | (RS Use Only—Da not write 

or staplo in this space. 

For the year Jan. 1-Dec. 31, 2024, or other tax year beginning 

. 2024, ending 

,20 

See separate instructions. 

is first name and middle initial 

. 

Last RA 

Vasem mo stot 

= mendes numhar 

MY 

(oS 

- 

es =e 

if Toint ‘return, spouse's first name and middle initial 

Last name 

Spouse's social security number 

I! 

Home address {number and street). If you have a P.O. box, see instructions. 

Apt. no. 

Presidential Efection Campaign 

( Sol, 

Nes I=) 

<< 

nD Z 

( 

Check here if you, or your 

City 

town, or post office. If yoy 

have a forelgn address, also complete spaces below. 

Stag, 

¢ 

J 

spouse if filing jointly, want $3 

Cox 

__ 

3 

10 go to this fund. Checking a 

= 

NO 

DLS 

box betow will not 

shange 

Foreign country name 

t 

Foreign province/state/county 

Foreign postal code | your tax or refurfd. 

You 

[7] Spouse 

Filing Status 

4 Single 

[1 Head of household (HOH) 

Check only 

3 Married filing jointly (even if only one had income) 

one box. 

[] Married filing separately (MFS) 

[J Qualifying surviving spouse (QSS) 

if you checked the MFS box, enter the name of your spouse. If you checked the HOH or QSS box, enter the child's name if the 

qualifying person is a child but not your dependent: 

© 

[J it treating a nonresident alien or dual-status alien spouse as a U.S. resident for the entire tax year, check the box and enter 

their nama (see instructions and attach statement if required): 

Digital 

At any time during 2024; did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell, 

Assets 

exchange, or otherwise dispose of a digital asset {or a financiatinterest in a digital asset)? (See instructions.) 

[Yes 

[Mo 

Standard 

Someone can claim: 

“[] You as a dependent 

{1 Your spouse as a dependent 

Deduction 

[[] Spouse itemizes on a separate return or you were a dual-status alien 

Age/Blindness You: [] Were

Page 5

For

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.