Andy I Byler, Petitioner V Township Of Elmer, 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 

Andy I Byler, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002395 

 

Elmer Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER DENYING PETITIONER’S MOTION TO SET ASIDE DEFAULT 

 

ORDER SETTING ASIDE RESPONDENT’S DEFAULT 

 

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

ORDER OF DISMISSAL 

 

The Tribunal has reviewed the case file and finds that Petitioner was held in default on 

June 12, 2025, for failing to file the correct petition for the issue under appeal and for 

failing to pay the petition filing fee. Petitioner failed to respond; thus, the Tribunal issued 

an order extending the default, allowing Petitioner an additional 14 days to respond and 

further required a copy of the notice giving rise to the appeal, i.e. principal residence 

exemption (PRE) denial notice.1 On August 12, 2025, Petitioner filed a motion 

requesting the Tribunal set aside their default, a $25.00 filing fee, and an amended 

petition indicating the date the denial was issued was June 21, 2024; however, 

Petitioner stated the notice was sent to the wrong address. On September 11, 2025, 

the Tribunal issued an order placing Petitioner’s motion in abeyance as Petitioner failed 

to pay the additional $25.00 filing fee due, as well as failed to file a copy of the PRE 

denial notice, and additionally held Respondent in default for failing to file an answer.2 

Without the PRE denial notice or an answer from Respondent, the Tribunal was unable 

to determine the timeliness of the appeal.3 Respondent then filed their answer which 

confirmed that the denial was issued on June 24, 2024, but that the denial was sent to 

the wrong address, and a Stipulation was forthcoming. On September 11, 2025, the 

parties filed a Joint Stipulation for Consent Judgement, but failed to pay the applicable 

$25.00 stipulation filing fee. 

 

The Tribunal has reviewed the stipulation and finds that it has no authority over 

Petitioner’s appeal. The pleadings and accompanying documentation indicate that 

Petitioner is appealing Respondent’s PRE denial for Parcel No. 68-004-036-009-20 for 

the 2024 tax year. The Tribunal has no authority over that parcel under MCL 

 

1 TTR 279(3). 

2 TTR 281. 

3 MCL 211.7cc(13).

Page 2

MTT Docket No. 25-002395 

Page 2 of 4 

 

211.7cc(13), however, because Petitioner failed to appeal the denial to the Tribunal 

within 35 days of that decision.4 

 

Petitioner’s failure to file the appeal by the statutory deadline is a failure to invoke the 

Tribunal’s statutory jurisdiction over this proceeding.5 In Sixarp, the Michigan Supreme 

Court reiterated previous appellate decisions in its reasoning that the Tribunal’s 

jurisdiction is statutory by nature. 

 

MCL 205.735a(3) “is not a notice statute, but is a jurisdictional statute that 

governs when and

Page 3

MTT

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 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

er 

LANSING 

DIRECTOR 

ANDY 

| BYLER 

EN 

Petitioner(s) 

Y 

MTT Docket No._ 25002395 

TOWNSHIP OF ELMER 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(PRINCIPAL RESIDENCE EXEMPTION) 

1. 

The subject property is in 

OSCODA 

County. 

2. 

Owner's name and subject property address: 

ANDY 

| BYLER 

295 W KITTLE RD 

MIO 

MI 48647 

3. 

The revised PRE percentage is as shown below: 

Parcel Number 

Tax Year 

Revised PRE Percentage 

68-004-036-009-20 

2024 

100% 

4. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal. The parties may agree, however, to withdraw the appeal of specific parcels 

and/or tax year(s). 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Page 2

MTT Docket No. 25-002395 

Page 2 of 2 

IF APPLICABLE, complete the following section. Otherwise, LEAVE BLANK. 

5. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

6. 

The parties agree to the withdrawal of tax year(s) 

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

Printed Name:__ 

Andy 

| Byler 

Date: 

09/11/2025 

Signature of Respondent's authorized representative: 

Printed Name:___ 

Toni Brusch 

Date: 

09/11/2025

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 

Andy I Byler, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002395 

 

Elmer Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER DENYING PETITIONER’S MOTION TO SET ASIDE DEFAULT 

 

ORDER SETTING ASIDE RESPONDENT’S DEFAULT 

 

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

ORDER OF DISMISSAL 

 

The Tribunal has reviewed the case file and finds that Petitioner was held in default on 

June 12, 2025, for failing to file the correct petition for the issue under appeal and for 

failing to pay the petition filing fee. Petitioner failed to respond; thus, the Tribunal issued 

an order extending the default, allowing Petitioner an additional 14 days to respond and 

further required a copy of the notice giving rise to the appeal, i.e. principal residence 

exemption (PRE) denial notice.1 On August 12, 2025, Petitioner filed a motion 

requesting the Tribunal set aside their default, a $25.00 filing fee, and an amended 

petition indicating the date the denial was issued was June 21, 2024; however, 

Petitioner stated the notice was sent to the wrong address. On September 11, 2025, 

the Tribunal issued an order placing Petitioner’s motion in abeyance as Petitioner failed 

to pay the additional $25.00 filing fee due, as well as failed to file a copy of the PRE 

denial notice, and additionally held Respondent in default for failing to file an answer.2 

Without the PRE denial notice or an answer from Respondent, the Tribunal was unable 

to determine the timeliness of the appeal.3 Respondent then filed their answer which 

confirmed that the denial was issued on June 24, 2024, but that the denial was sent to 

the wrong address, and a Stipulation was forthcoming. On September 11, 2025, the 

parties filed a Joint Stipulation for Consent Judgement, but failed to pay the applicable 

$25.00 stipulation filing fee. 

 

The Tribunal has reviewed the stipulation and finds that it has no authority over 

Petitioner’s appeal. The pleadings and accompanying documentation indicate that 

Petitioner is appealing Respondent’s PRE denial for Parcel No. 68-004-036-009-20 for 

the 2024 tax year. The Tribunal has no authority over that parcel under MCL 

 

1 TTR 279(3). 

2 TTR 281. 

3 MCL 211.7cc(13).

Page 2

MTT Docket No. 25-002395 

Page 2 of 4 

 

211.7cc(13), however, because Petitioner failed to appeal the denial to the Tribunal 

within 35 days of that decision.4 

 

Petitioner’s failure to file the appeal by the statutory deadline is a failure to invoke the 

Tribunal’s statutory jurisdiction over this proceeding.5 In Sixarp, the Michigan Supreme 

Court reiterated previous appellate decisions in its reasoning that the Tribunal’s 

jurisdiction is statutory by nature. 

 

MCL 205.735a(3) “is not a notice statute, but is a jurisdictional statute that 

governs when and

Page 3

MTT

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

 

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 

Andy I Byler, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002395 

 

Elmer Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER DENYING PETITIONER’S MOTION TO SET ASIDE DEFAULT 

 

ORDER SETTING ASIDE RESPONDENT’S DEFAULT 

 

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

ORDER OF DISMISSAL 

 

The Tribunal has reviewed the case file and finds that Petitioner was held in default on 

June 12, 2025, for failing to file the correct petition for the issue under appeal and for 

failing to pay the petition filing fee. Petitioner failed to respond; thus, the Tribunal issued 

an order extending the default, allowing Petitioner an additional 14 days to respond and 

further required a copy of the notice giving rise to the appeal, i.e. principal residence 

exemption (PRE) denial notice.1 On August 12, 2025, Petitioner filed a motion 

requesting the Tribunal set aside their default, a $25.00 filing fee, and an amended 

petition indicating the date the denial was issued was June 21, 2024; however, 

Petitioner stated the notice was sent to the wrong address. On September 11, 2025, 

the Tribunal issued an order placing Petitioner’s motion in abeyance as Petitioner failed 

to pay the additional $25.00 filing fee due, as well as failed to file a copy of the PRE 

denial notice, and additionally held Respondent in default for failing to file an answer.2 

Without the PRE denial notice or an answer from Respondent, the Tribunal was unable 

to determine the timeliness of the appeal.3 Respondent then filed their answer which 

confirmed that the denial was issued on June 24, 2024, but that the denial was sent to 

the wrong address, and a Stipulation was forthcoming. On September 11, 2025, the 

parties filed a Joint Stipulation for Consent Judgement, but failed to pay the applicable 

$25.00 stipulation filing fee. 

 

The Tribunal has reviewed the stipulation and finds that it has no authority over 

Petitioner’s appeal. The pleadings and accompanying documentation indicate that 

Petitioner is appealing Respondent’s PRE denial for Parcel No. 68-004-036-009-20 for 

the 2024 tax year. The Tribunal has no authority over that parcel under MCL 

 

1 TTR 279(3). 

2 TTR 281. 

3 MCL 211.7cc(13).

Page 2

MTT Docket No. 25-002395 

Page 2 of 4 

 

211.7cc(13), however, because Petitioner failed to appeal the denial to the Tribunal 

within 35 days of that decision.4 

 

Petitioner’s failure to file the appeal by the statutory deadline is a failure to invoke the 

Tribunal’s statutory jurisdiction over this proceeding.5 In Sixarp, the Michigan Supreme 

Court reiterated previous appellate decisions in its reasoning that the Tribunal’s 

jurisdiction is statutory by nature. 

 

MCL 205.735a(3) “is not a notice statute, but is a jurisdictional statute that 

governs when and

Page 3

MTT

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

RECEIVED 

fz, 

AUG 1.9 2025 

AA 

2 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

ANDY 

| BYLER 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No._25-002395 

TOWNSHIP OF ELMER 

, 

Respondent(s) 

MOTION TO SET ASIDE DEFAULT 

1. 

A default was entered against me on 

_JUNE 12, 2025 

and, if applicable, the default 

was extended on 

_JULY 17,2025 

2. 

Good cause exists to set aside the default because: 

was confused as to what needed to be done to make corrections to petition. 

3. 

| ask this Tribunal to set aside the default. 

dndy 

Bates 

Party/RepresentatiVe (sign here) 

ANDY 

| BYLER 

[Print/type name of person signing] 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative.

Page 2

RECEIVED 

Ey 

AUG 1,9 2025 

ai 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON.I BROWN, DPA 

GOVERNOR 

LANSING 

me 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

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

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

document, you may be placed in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.l 

Last Name/Company Name 

ANDY 

| 

BYLER 

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

295 W KITTLE RD 

City or Town 

State 

ZIP Code 

MIO 

MI 

48647 

Telephone Number 

Fax Number 

989-826-8470 

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 

M1. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Subject Property information 

Parcel Identification Number: 

How many 

if 

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

parcels are you 

Yes* 

No** 

appealing? 

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

1 

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

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property's address] 

295 WKITTLE RD 

Taxing Authority (City or Township) 

County 

ELMER TOWNSHIP 

OSCODA 

Classification of Property: 

Agricultural 

Commercial 

Industriai 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

% 

Section 4: Check which of the following 

you are appealing 

Principat Residence Exemption 

[) quatified Agricultural Exemption 

Section 5: Explain the

Page 4

STATE

Page 5

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

 

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 

Andy I Byler, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002395 

 

Elmer Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER DENYING PETITIONER’S MOTION TO SET ASIDE DEFAULT 

 

ORDER SETTING ASIDE RESPONDENT’S DEFAULT 

 

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

ORDER OF DISMISSAL 

 

The Tribunal has reviewed the case file and finds that Petitioner was held in default on 

June 12, 2025, for failing to file the correct petition for the issue under appeal and for 

failing to pay the petition filing fee. Petitioner failed to respond; thus, the Tribunal issued 

an order extending the default, allowing Petitioner an additional 14 days to respond and 

further required a copy of the notice giving rise to the appeal, i.e. principal residence 

exemption (PRE) denial notice.1 On August 12, 2025, Petitioner filed a motion 

requesting the Tribunal set aside their default, a $25.00 filing fee, and an amended 

petition indicating the date the denial was issued was June 21, 2024; however, 

Petitioner stated the notice was sent to the wrong address. On September 11, 2025, 

the Tribunal issued an order placing Petitioner’s motion in abeyance as Petitioner failed 

to pay the additional $25.00 filing fee due, as well as failed to file a copy of the PRE 

denial notice, and additionally held Respondent in default for failing to file an answer.2 

Without the PRE denial notice or an answer from Respondent, the Tribunal was unable 

to determine the timeliness of the appeal.3 Respondent then filed their answer which 

confirmed that the denial was issued on June 24, 2024, but that the denial was sent to 

the wrong address, and a Stipulation was forthcoming. On September 11, 2025, the 

parties filed a Joint Stipulation for Consent Judgement, but failed to pay the applicable 

$25.00 stipulation filing fee. 

 

The Tribunal has reviewed the stipulation and finds that it has no authority over 

Petitioner’s appeal. The pleadings and accompanying documentation indicate that 

Petitioner is appealing Respondent’s PRE denial for Parcel No. 68-004-036-009-20 for 

the 2024 tax year. The Tribunal has no authority over that parcel under MCL 

 

1 TTR 279(3). 

2 TTR 281. 

3 MCL 211.7cc(13).

Page 2

MTT Docket No. 25-002395 

Page 2 of 4 

 

211.7cc(13), however, because Petitioner failed to appeal the denial to the Tribunal 

within 35 days of that decision.4 

 

Petitioner’s failure to file the appeal by the statutory deadline is a failure to invoke the 

Tribunal’s statutory jurisdiction over this proceeding.5 In Sixarp, the Michigan Supreme 

Court reiterated previous appellate decisions in its reasoning that the Tribunal’s 

jurisdiction is statutory by nature. 

 

MCL 205.735a(3) “is not a notice statute, but is a jurisdictional statute that 

governs when and

Page 3

MTT

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 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

er 

LANSING 

DIRECTOR 

ANDY 

| BYLER 

EN 

Petitioner(s) 

Y 

MTT Docket No._ 25002395 

TOWNSHIP OF ELMER 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(PRINCIPAL RESIDENCE EXEMPTION) 

1. 

The subject property is in 

OSCODA 

County. 

2. 

Owner's name and subject property address: 

ANDY 

| BYLER 

295 W KITTLE RD 

MIO 

MI 48647 

3. 

The revised PRE percentage is as shown below: 

Parcel Number 

Tax Year 

Revised PRE Percentage 

68-004-036-009-20 

2024 

100% 

4. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal. The parties may agree, however, to withdraw the appeal of specific parcels 

and/or tax year(s). 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Page 2

MTT Docket No. 25-002395 

Page 2 of 2 

IF APPLICABLE, complete the following section. Otherwise, LEAVE BLANK. 

5. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

6. 

The parties agree to the withdrawal of tax year(s) 

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

Printed Name:__ 

Andy 

| Byler 

Date: 

09/11/2025 

Signature of Respondent's authorized representative: 

Printed Name:___ 

Toni Brusch 

Date: 

09/11/2025

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 

 

_____________________________, 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________, 

Respondent(s) 

 

PROOF OF SERVICE 

 

 

___________________________________ states that on ___________________ he/she 

[Name of person serving/mailing petition] 

 

 

[date of service] 

 

served a copy of the ___________________ relative to the above-captioned matter upon: 

 

[Provide name and address of the party/people being served] 

 

________________________________________________ 

 

________________________________________________ 

 

________________________________________________ 

 

________________________________________________ 

 

 

 

 

 

 

 

 

 

 

_________________________________________ 

[Signature of person who is serving/mailing copy] 

 

_________________________________________ 

[Print/type name of person serving/mailing copy] 

 

 

 

 

 ANDY I BYLER

 25-002395

 TOWNSHIP OF ELMER

 TONI BRUSCH

 09/11/2025

 ANSWER & STIPULATION

 ANDY I BYLER

 295 W KITTLE RD

 MIO MI 48647

 TONI BRUSCH

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 

 

PROPERTY TAX APPEAL ANSWER FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

 

MTT DOCKET NO. _________________ 

 

 

Section 1: Respondent’s Contact Information 

Unit of Government 

 

 

 

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

First Name 

 

M.I. 

Last Name 

 

 

Firm Name (if any)

 

 

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: 

 

 

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings. Attach a 

 Separate sheet if necessary. 

 Yes 

 No 

 Not Applicable 

 

Classification of Property: Real 

 Personal 

 (check one) 

 

Agricultural 

 Commercial 

 Industrial 

 Residential 

 Timber-Cutover 

 Developmental 

 Utility 

 (check one) 

 

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

 

 Yes 

 No 

 

 

 

 

25-002395

 TOWNSHIP OF ELMER

 TONI

 BRUSCH

 MIO

 MI

 48647









 PO BOX 882

 989-826-6318

 t_brusch@yahoo.com

 004-036-009-20

Page 2

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

Section 4: Explain Your Answer to this Appeal 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Section 5: Jurisdictional Issues 

List the tax year(s) denied: 

 

 

Check what action prompted this appeal: 

 

 Notice of Denial of Principal Residence Exemption 

 Denial by Board of Review 

 Denial by Dept. of Treasury 

 Other 

 

If you checked “other” above explain: 

 

 

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

 

 March 

 July 

 December 

 

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

 

 

 

Signature *Required 

Respondent or Attorney/Authorized Representative’s Signature: 

 /s/ 

 

 

 

 

 A denial of Principal Residence Exemption had been filed on this parcel based on a 

forwarding

 address from the USPS. A denial letter was mailed to the petitioner at the forwarding address,

 no response was made, so a denial was processed.

 

 After petitioner had gone to the Township Treasurer it was found that the postal service 

forwarding

 was not for the petitioner but for his brother (this property was purchased by petitioner from 

brother).

 I will be filing a stipulation to re-instate the PRE.



 

 2024

 06/21/2024

Page 3

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

PAPER FILING INSTRUCTIONS FOR ANSWER TO 

PRINCIPAL RESIDENCE/QUALIFIED AGRICULTURAL EXEMPTION APPEAL 

 

Follow these instructions for filing this Small Claims answer form. For questions that 

are not answered by these instructions, please visit the Tribunal’s website at

Page 4

STATE OF

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 

Andy I Byler, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002395 

 

Elmer Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER HOLDING PETITIONER’S MOTION TO SET ASIDE DEFAULT IN ABEYANCE 

 

ORDER HOLDING RESPONDENT IN DEFAULT 

 

On August 12, 2025, Petitioner filed an amended petition and motion requesting that the 

Tribunal set aside the default entered on June 12, 2025. 

 

Respondent has not filed a response to the motion. 

 

The Tribunal has reviewed the file in this case and finds that Petitioner was held in 

default for filing the incorrect petition for the issue under appeal and failing to pay the 

requisite $25.00 petition filing fee. Petitioner failed to respond, and the Tribunal issued 

an Order Extending Time for Petitioner to Cure Default, allowing an additional 14 days 

to cure. Now that Petitioner has filed the motion and the amended petition, Petitioner 

has partially complied with the Tribunal’s orders. However, Petitioner’s attempt to cure 

the default was incomplete. The Order of Default required Petitioner to pay $25.00 for 

the filing of the petition and an additional $25.00 for the filing of the motion, totaling 

$50.00 due. Petitioner only paid one filing fee of $25.00, not the required $50.00. 

Additionally, in the amended petition, Petitioner states they “never received the letter 

regarding denial of principal residence,” and that the denial was issued on or around 

June 21, 2024. However, without a copy of that notice the Tribunal is unable to 

determine the timeliness of the appeal. Thus, the Tribunal must review the answer 

required by Respondent. 

 

Further, the Tribunal finds Respondent has failed to file an answer. Tribunal rules state, 

“[a]n answer to a petition must be filed with the tribunal within 28 days after the tribunal 

serves the notice of docket number on the respondent. Failure to file the answer as 

required by this rule may result in the holding of respondent in default, as provided by R 

792.10237.”1 As such, Respondent must file an answer within 14 days of the entry of 

this order. Small Claims answer forms can be found on our website at 

www.michigan.gov/taxtrib. Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Set Aside Default is held in ABEYANCE. 

 

1 TTR 281.

Page 2

MTT Docket No. 25-002395 

Page 2 of 2 

 

IT IS FURTHER ORDERED that Respondent is held in DEFAULT. 

 

IT IS FURTHER ORDERED that Respondent must complete the following to cure the 

default: file an answer for denial of principal residence exemption. The foregoing must 

be filed with the Tribunal within 14 days of the entry of this Order.2 

 

Failure to comply with this order will result in Respondent being required to file a motion 

to set aside the default, with the appropriate filing fee. 

 

 

Entered: September 11,

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 

fz, 

AUG 1.9 2025 

AA 

2 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

ANDY 

| BYLER 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No._25-002395 

TOWNSHIP OF ELMER 

, 

Respondent(s) 

MOTION TO SET ASIDE DEFAULT 

1. 

A default was entered against me on 

_JUNE 12, 2025 

and, if applicable, the default 

was extended on 

_JULY 17,2025 

2. 

Good cause exists to set aside the default because: 

was confused as to what needed to be done to make corrections to petition. 

3. 

| ask this Tribunal to set aside the default. 

dndy 

Bates 

Party/RepresentatiVe (sign here) 

ANDY 

| BYLER 

[Print/type name of person signing] 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative.

Page 2

RECEIVED 

Ey 

AUG 1,9 2025 

ai 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON.I BROWN, DPA 

GOVERNOR 

LANSING 

me 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

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

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

document, you may be placed in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.l 

Last Name/Company Name 

ANDY 

| 

BYLER 

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

295 W KITTLE RD 

City or Town 

State 

ZIP Code 

MIO 

MI 

48647 

Telephone Number 

Fax Number 

989-826-8470 

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 

M1. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Subject Property information 

Parcel Identification Number: 

How many 

if 

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

parcels are you 

Yes* 

No** 

appealing? 

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

1 

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

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property's address] 

295 WKITTLE RD 

Taxing Authority (City or Township) 

County 

ELMER TOWNSHIP 

OSCODA 

Classification of Property: 

Agricultural 

Commercial 

Industriai 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

% 

Section 4: Check which of the following 

you are appealing 

Principat Residence Exemption 

[) quatified Agricultural Exemption 

Section 5: Explain the

Page 4

STATE

Page 5

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

 

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 

Andy I Byler, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002395 

 

Elmer Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER HOLDING PETITIONER’S MOTION TO SET ASIDE DEFAULT IN ABEYANCE 

 

ORDER HOLDING RESPONDENT IN DEFAULT 

 

On August 12, 2025, Petitioner filed an amended petition and motion requesting that the 

Tribunal set aside the default entered on June 12, 2025. 

 

Respondent has not filed a response to the motion. 

 

The Tribunal has reviewed the file in this case and finds that Petitioner was held in 

default for filing the incorrect petition for the issue under appeal and failing to pay the 

requisite $25.00 petition filing fee. Petitioner failed to respond, and the Tribunal issued 

an Order Extending Time for Petitioner to Cure Default, allowing an additional 14 days 

to cure. Now that Petitioner has filed the motion and the amended petition, Petitioner 

has partially complied with the Tribunal’s orders. However, Petitioner’s attempt to cure 

the default was incomplete. The Order of Default required Petitioner to pay $25.00 for 

the filing of the petition and an additional $25.00 for the filing of the motion, totaling 

$50.00 due. Petitioner only paid one filing fee of $25.00, not the required $50.00. 

Additionally, in the amended petition, Petitioner states they “never received the letter 

regarding denial of principal residence,” and that the denial was issued on or around 

June 21, 2024. However, without a copy of that notice the Tribunal is unable to 

determine the timeliness of the appeal. Thus, the Tribunal must review the answer 

required by Respondent. 

 

Further, the Tribunal finds Respondent has failed to file an answer. Tribunal rules state, 

“[a]n answer to a petition must be filed with the tribunal within 28 days after the tribunal 

serves the notice of docket number on the respondent. Failure to file the answer as 

required by this rule may result in the holding of respondent in default, as provided by R 

792.10237.”1 As such, Respondent must file an answer within 14 days of the entry of 

this order. Small Claims answer forms can be found on our website at 

www.michigan.gov/taxtrib. Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Set Aside Default is held in ABEYANCE. 

 

1 TTR 281.

Page 2

MTT Docket No. 25-002395 

Page 2 of 2 

 

IT IS FURTHER ORDERED that Respondent is held in DEFAULT. 

 

IT IS FURTHER ORDERED that Respondent must complete the following to cure the 

default: file an answer for denial of principal residence exemption. The foregoing must 

be filed with the Tribunal within 14 days of the entry of this Order.2 

 

Failure to comply with this order will result in Respondent being required to file a motion 

to set aside the default, with the appropriate filing fee. 

 

 

Entered: September 11,

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 

fz, 

AUG 1.9 2025 

AA 

2 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

ANDY 

| BYLER 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No._25-002395 

TOWNSHIP OF ELMER 

, 

Respondent(s) 

MOTION TO SET ASIDE DEFAULT 

1. 

A default was entered against me on 

_JUNE 12, 2025 

and, if applicable, the default 

was extended on 

_JULY 17,2025 

2. 

Good cause exists to set aside the default because: 

was confused as to what needed to be done to make corrections to petition. 

3. 

| ask this Tribunal to set aside the default. 

dndy 

Bates 

Party/RepresentatiVe (sign here) 

ANDY 

| BYLER 

[Print/type name of person signing] 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative.

Page 2

RECEIVED 

Ey 

AUG 1,9 2025 

ai 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON.I BROWN, DPA 

GOVERNOR 

LANSING 

me 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

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

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

document, you may be placed in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.l 

Last Name/Company Name 

ANDY 

| 

BYLER 

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

295 W KITTLE RD 

City or Town 

State 

ZIP Code 

MIO 

MI 

48647 

Telephone Number 

Fax Number 

989-826-8470 

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 

M1. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Subject Property information 

Parcel Identification Number: 

How many 

if 

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

parcels are you 

Yes* 

No** 

appealing? 

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

1 

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

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property's address] 

295 WKITTLE RD 

Taxing Authority (City or Township) 

County 

ELMER TOWNSHIP 

OSCODA 

Classification of Property: 

Agricultural 

Commercial 

Industriai 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

% 

Section 4: Check which of the following 

you are appealing 

Principat Residence Exemption 

[) quatified Agricultural Exemption 

Section 5: Explain the

Page 4

STATE

Page 5

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

RECEIVED 

fz, 

AUG 1.9 2025 

AA 

2 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

ANDY 

| BYLER 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No._25-002395 

TOWNSHIP OF ELMER 

, 

Respondent(s) 

MOTION TO SET ASIDE DEFAULT 

1. 

A default was entered against me on 

_JUNE 12, 2025 

and, if applicable, the default 

was extended on 

_JULY 17,2025 

2. 

Good cause exists to set aside the default because: 

was confused as to what needed to be done to make corrections to petition. 

3. 

| ask this Tribunal to set aside the default. 

dndy 

Bates 

Party/RepresentatiVe (sign here) 

ANDY 

| BYLER 

[Print/type name of person signing] 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative.

Page 2

RECEIVED 

Ey 

AUG 1,9 2025 

ai 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON.I BROWN, DPA 

GOVERNOR 

LANSING 

me 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

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

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

document, you may be placed in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.l 

Last Name/Company Name 

ANDY 

| 

BYLER 

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

295 W KITTLE RD 

City or Town 

State 

ZIP Code 

MIO 

MI 

48647 

Telephone Number 

Fax Number 

989-826-8470 

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 

M1. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Subject Property information 

Parcel Identification Number: 

How many 

if 

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

parcels are you 

Yes* 

No** 

appealing? 

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

1 

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

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property's address] 

295 WKITTLE RD 

Taxing Authority (City or Township) 

County 

ELMER TOWNSHIP 

OSCODA 

Classification of Property: 

Agricultural 

Commercial 

Industriai 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

% 

Section 4: Check which of the following 

you are appealing 

Principat Residence Exemption 

[) quatified Agricultural Exemption 

Section 5: Explain the

Page 4

STATE

Page 5

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

 

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 

Andy I Byler, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002395 

 

Elmer Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Petitioner in default on June 12, 2025, because Petitioner filed the wrong 

petition for the issue under appeal and failed to pay the required $25.00 petition filing 

fee.1 Petitioner filed a Petition for Valuation form but indicated they were appealing the 

denial of a Principal Residence Exemption. Petitioner was required to file a Petition for 

the Denial of Principal Residence form, indicating the docket number previously 

assigned by the Tribunal, and pay the required $25.00 filing fee within 14 days. 

Petitioner has had ample time to comply, yet has failed to respond or submit the 

required filings. Though the Tribunal finds an extension of time to cure the default 

appropriate, Petitioner’s failure to comply with Tribunal orders and its Rules of Practice 

and Procedure has established a history of deliberate delay that would justify dismissal 

of the case for failure to timely comply with this order.2 Therefore, 

 

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file a Petition for Denial of Principal Residence Exemption, indicating the 

docket number previously assigned by the Tribunal and if utilizing the Tribunal’s e-filing 

system, file on the assigned docket number as an “amended petition,” (2) pay the 

required $25.00 filing fee for the filing of the petition (3) file a Motion to Set Aside 

Default, (4) pay the $25.00 fee required for the filing of the motion, and (5) file proof the 

motion was were served on Respondent. 

 

The foregoing must be filed with the Tribunal within 14 days of the entry of this order.3 

 

1 The order further stated, “Failure to comply with this order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

3 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the

Page 2

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

Andy I Byler,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002395

Township Of Elmer,

Respondent.

ORDER OF DEFAULT

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

Petitioner filed the wrong petition for the issue being appealed. See TTR 279. As such, 

the petition is not properly pending. Petitioner must complete and return the appropriate 

petition for the issue being appealed within 14 days of the entry of this order. The 

petition shall note the docket number assigned by the Tribunal and if filed utilizing the 

Tribunal’s e-filing system, must be filed on the assigned docket number as an “amended 

petition.” Small Claims petition forms can be found on our website at 

www.michigan.gov/taxtrib. 

Petitioner did not pay the required fee for the filing of the petition. See TTR 271. 

Because of this, the appeal is not properly pending. Petitioner must pay the required 

fee for the filing of the petition within 14 days of the entry of this order. A filing fee 

calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the 

payment may not be made via e-filing.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this Order.i 

Failure to comply with this Order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: June 12, 2025

Patricia L. Halm, Tribunal Chair

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

Page 2

MTT Docket No. 25-002395

Page 2 of 5

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

i “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business

Page 3

Andy

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 

MAY 19 2075 

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) 279, 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.L. 

Last Name/Company Name 

ANDY 

I 

RyLeEn 

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

495 

WwW 

kTtiLe 

RO 

City or Town 

State 

ZIP Code 

M1 O 

My 

L% 

HT 

Telephone Number 

"984 - 33 - 470 

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

X 

Section 2: Pefitionats Aftorney/Authorikad Representative’s Contact Information 

First Name 

f 

Last Name 

Firm Name (if any) 

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

City or Town 

Pi 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unless you Va MTT to send all resend 

ee via email) 

Section 3: Subject Property Information 

How many 

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

parcelsareyou 

| [] ves* 

[] 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. 

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property’s address] 

A295 

yw 

KETTLE 

RD 

mee 

Mh 

UgLY

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check all that apply) 

[J True Cash and Taxable Value 

[0 Poverty Exemption 

[J Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

| Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

of 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 

Post 

O (fice 

of 

The 

vane 

Tomanrding 

address 

and © 

noes 

Recieved 

the 

Prancipay 

[= SF p— 

Exemption 

Lor m 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

‘03s 

Win 

R. toy 

Did you protest the assessment at a Board of Review (BOR)? [ml] Yes 

[Kd] No 

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

[] July 

[J December 

If No, check the applicable reason(s): 

Not required to attend 

Assessment Change Notice was not received by Petitioner 

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

O Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER

Page 4

STATE OF

Page 5

A

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

Andy I Byler,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002395

Township Of Elmer,

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: June 12, 2025

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

Andy I Byler

295 W Kittle Rd

Mio , MI 48647

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

Andy I Byler,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002395

Township Of Elmer,

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: June 12, 2025

PROOF OF SERVICE

I

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 

MAY 19 2075 

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) 279, 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.L. 

Last Name/Company Name 

ANDY 

I 

RyLeEn 

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

495 

WwW 

kTtiLe 

RO 

City or Town 

State 

ZIP Code 

M1 O 

My 

L% 

HT 

Telephone Number 

"984 - 33 - 470 

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

X 

Section 2: Pefitionats Aftorney/Authorikad Representative’s Contact Information 

First Name 

f 

Last Name 

Firm Name (if any) 

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

City or Town 

Pi 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unless you Va MTT to send all resend 

ee via email) 

Section 3: Subject Property Information 

How many 

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

parcelsareyou 

| [] ves* 

[] 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. 

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property’s address] 

A295 

yw 

KETTLE 

RD 

mee 

Mh 

UgLY

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check all that apply) 

[J True Cash and Taxable Value 

[0 Poverty Exemption 

[J Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

| Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

of 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 

Post 

O (fice 

of 

The 

vane 

Tomanrding 

address 

and © 

noes 

Recieved 

the 

Prancipay 

[= SF p— 

Exemption 

Lor m 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

‘03s 

Win 

R. toy 

Did you protest the assessment at a Board of Review (BOR)? [ml] Yes 

[Kd] No 

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

[] July 

[J December 

If No, check the applicable reason(s): 

Not required to attend 

Assessment Change Notice was not received by Petitioner 

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

O Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER

Page 4

STATE OF

Page 5

A

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.