Bake Treats, Petitioner V City Of Southfield, 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 

Bake Treats, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003355 

 

City of Southfield, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER VACATING SEPTEMBER 9, 2025 ORDER OF DEFAULT 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that it has no authority over 

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

Petitioner is appealing the taxable value and exempt status for Parcel No. 76-99-09-

015-805 for the 2025 tax year. The Tribunal has no authority over that parcel under 

MCL 211.9o(2)(a), however, because Petitioner failed to appeal to the March Board of 

Review (BOR) and then appeal the BOR decision to the Tribunal within 35 days of that 

decision.1 The Tribunal’s jurisdiction is limited to “direct review of a final decision,” and 

here, there is no final decision to review.2 

 

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

Tribunal’s statutory jurisdiction over this proceeding.3 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 how a petitioner invokes the Tax Tribunal’s jurisdiction.” 

We therefore overrule Parkview4 to the extent that it incorrectly held that the 

protest requirement of . . . the precursor to MCL 205.735a . . . is a mere 

“procedural requirement for perfecting an appeal in the Tax Tribunal” and 

not an express limitation on the MTT’s jurisdiction. Instead, the protest 

requirement of MCL 205.735a(3) may only be waived by the court if 

necessary to remedy a constitutional due-process violation that deprived 

the taxpayer of their ability to invoke the right to protest.5 

 

 

1 MCL 211.9o(2)(a) states in pertinent part: “An appeal of a denial by the March board of review may be 

made by filing a petition with the Michigan tax tribunal within 35 days of the denial notice.” 

2 See MCL 205.731(a). 

3 See Sixarp, LLC v Byron Twp, __Mich __; __ NW3d __ (2025) (Docket No 166190) at 8. 

4 Parkview Memorial Ass’n v City of Livonia¸ 183 Mich App 116; 454 NW2d 169 (1990). 

5 See Sixarp at 8 (citations omitted).

Page 2

MTT Docket No. 25-003355 

Page 2 of 3 

 

The Tribunal finds that the same reasoning relied upon by the Sixarp court is applicable 

to MCL 211.9o(2)(a) in this case. The Legislature created a statutory jurisdiction 

requirement that an assessor denial be appealed to the BOR, or alternatively that a 

submission be appealed directly to the BOR, and that the BOR decision be appealed by 

filing a petition with the Tribunal within 35 days of the BOR decision. This statutory 

subsection, like MCL 205.735a(3), controls the Tribunal’s jurisdiction over an appeal. 

The Tribunal has no equitable power to disregard a statutory filing deadline.6 “If an 

assessment for a particular tax year is not protested to the Board and appealed to the 

Tribunal via timely petition, the Tribunal lacks jurisdiction to consider challenges to that 

tax year.”7 “[S]imply because the plaintiffs' underlying claim has a constitutional 

dimension, and may even be meritorious, does not excuse the plaintiffs' failure to assert 

their claim within the applicable statutory period of limitation.8 

 

The Tribunal notes that the petition in this case contends that the assessor failed to 

properly act upon a timely application for exemption. This contention of Respondent’s 

failure to process an exemption application, if actionable, would require a determination 

by an applicable authority that the purported error resulted in a due-process violation. 

As explained above, the Tribunal lacks any equitable authority to consider a potential 

due-process violation. Jurisdiction as a result of a failure of a unit of government to 

comply with a statutory obligation, if there was any, may be vested upon the Tribunal by 

a judicial body only as a matter of equity.9 Lacking jurisdiction, the only appropriate 

action is dismissal. 

 

Finally, the Tribunal notes that Petitioner filed the wrong petition and paid the wrong 

petition filing fee in this case. However, because the case is subject to dismissal, the 

default order requiring Petitioner to submit those items shall be vacated. 

 

Therefore, 

 

IT IS ORDERED that the September 9, 2025 Order of Default is VACATED. 

 

IT IS FURTHER ORDERED that this case is DISMISSED. 

 

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

 

 

 

6 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. 

See Federal-Mogul Corp v Dep’t of Treasury, 161 Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 

253 Mich App 538 (2002), and VanderWerp v Plainfield Twp, 278 Mich App 624 (2008). 

7 See Forbes v City of Ann Arbor, unpublished per curiam opinion of the Michigan Court of Appeals, 

issued May 11, 2023 (Docket No 361648). 

8 See Szymanski v City of Westland, 420 Mich 301, 303; 362 NW2d 224, 225 (1984). 

9 See Sixarp at 4, 8. The court held respectively that “the Court of Appeals remedied the violation by 

vesting the MTT with jurisdiction to consider the exemption claim as a matter of equity” and that Petitioner 

was required to demonstrate that Respondent deprived it of its right to constitutional due process to 

invoke this court’s jurisdiction. (Emphasis added.)

Page 3

MTT Docket No. 25-003355 

Page 3 of 3 

 

APPEAL RIGHTS 

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

reconsideration with the Tribunal or 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

Bake Treats,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003355

City Of Southfield,

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 and has not paid the full 

required fee for the filing of the appropriate petition. See TTR 279 and 269. As such, 

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

petition for the issue being appealed with the additional fee amount required for the 

filing of that petition within 14 days of the entry of this order. The petition shall note the 

docket number assigned by the Tribunal. Small Claims petition forms and 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.

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

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: September 9, 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. 25-003355

Page 2 of 4

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 day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

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

Bake Treats,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003355

City Of Southfield,

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 and has not paid the full 

required fee for the filing of the appropriate petition. See TTR 279 and 269. As such, 

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

petition for the issue being appealed with the additional fee amount required for the 

filing of that petition within 14 days of the entry of this order. The petition shall note the 

docket number assigned by the Tribunal. Small Claims petition forms and 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.

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

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.ii 

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: September 9, 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 4

MTT Docket No. 25-003355

Page 4 of 4

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

representatives.

By: Tribunal Clerk

ii “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

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 

Bake Treats, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003355 

 

City of Southfield, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER VACATING SEPTEMBER 9, 2025 ORDER OF DEFAULT 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that it has no authority over 

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

Petitioner is appealing the taxable value and exempt status for Parcel No. 76-99-09-

015-805 for the 2025 tax year. The Tribunal has no authority over that parcel under 

MCL 211.9o(2)(a), however, because Petitioner failed to appeal to the March Board of 

Review (BOR) and then appeal the BOR decision to the Tribunal within 35 days of that 

decision.1 The Tribunal’s jurisdiction is limited to “direct review of a final decision,” and 

here, there is no final decision to review.2 

 

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

Tribunal’s statutory jurisdiction over this proceeding.3 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 how a petitioner invokes the Tax Tribunal’s jurisdiction.” 

We therefore overrule Parkview4 to the extent that it incorrectly held that the 

protest requirement of . . . the precursor to MCL 205.735a . . . is a mere 

“procedural requirement for perfecting an appeal in the Tax Tribunal” and 

not an express limitation on the MTT’s jurisdiction. Instead, the protest 

requirement of MCL 205.735a(3) may only be waived by the court if 

necessary to remedy a constitutional due-process violation that deprived 

the taxpayer of their ability to invoke the right to protest.5 

 

 

1 MCL 211.9o(2)(a) states in pertinent part: “An appeal of a denial by the March board of review may be 

made by filing a petition with the Michigan tax tribunal within 35 days of the denial notice.” 

2 See MCL 205.731(a). 

3 See Sixarp, LLC v Byron Twp, __Mich __; __ NW3d __ (2025) (Docket No 166190) at 8. 

4 Parkview Memorial Ass’n v City of Livonia¸ 183 Mich App 116; 454 NW2d 169 (1990). 

5 See Sixarp at 8 (citations omitted).

Page 2

MTT Docket No. 25-003355 

Page 2 of 3 

 

The Tribunal finds that the same reasoning relied upon by the Sixarp court is applicable 

to MCL 211.9o(2)(a) in this case. The Legislature created a statutory jurisdiction 

requirement that an assessor denial be appealed to the BOR, or alternatively that a 

submission be appealed directly to the BOR, and that the BOR decision be appealed by 

filing a petition with the Tribunal within 35 days of the BOR decision. This statutory 

subsection, like MCL 205.735a(3), controls the Tribunal’s jurisdiction over an appeal. 

The Tribunal has no equitable power to disregard a statutory filing deadline.6 “If an 

assessment for a particular tax year is not protested to the Board and appealed to the 

Tribunal via timely petition, the Tribunal lacks jurisdiction to consider challenges to that 

tax year.”7 “[S]imply because the plaintiffs' underlying claim has a constitutional 

dimension, and may even be meritorious, does not excuse the plaintiffs' failure to assert 

their claim within the applicable statutory period of limitation.8 

 

The Tribunal notes that the petition in this case contends that the assessor failed to 

properly act upon a timely application for exemption. This contention of Respondent’s 

failure to process an exemption application, if actionable, would require a determination 

by an applicable authority that the purported error resulted in a due-process violation. 

As explained above, the Tribunal lacks any equitable authority to consider a potential 

due-process violation. Jurisdiction as a result of a failure of a unit of government to 

comply with a statutory obligation, if there was any, may be vested upon the Tribunal by 

a judicial body only as a matter of equity.9 Lacking jurisdiction, the only appropriate 

action is dismissal. 

 

Finally, the Tribunal notes that Petitioner filed the wrong petition and paid the wrong 

petition filing fee in this case. However, because the case is subject to dismissal, the 

default order requiring Petitioner to submit those items shall be vacated. 

 

Therefore, 

 

IT IS ORDERED that the September 9, 2025 Order of Default is VACATED. 

 

IT IS FURTHER ORDERED that this case is DISMISSED. 

 

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

 

 

 

6 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. 

See Federal-Mogul Corp v Dep’t of Treasury, 161 Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 

253 Mich App 538 (2002), and VanderWerp v Plainfield Twp, 278 Mich App 624 (2008). 

7 See Forbes v City of Ann Arbor, unpublished per curiam opinion of the Michigan Court of Appeals, 

issued May 11, 2023 (Docket No 361648). 

8 See Szymanski v City of Westland, 420 Mich 301, 303; 362 NW2d 224, 225 (1984). 

9 See Sixarp at 4, 8. The court held respectively that “the Court of Appeals remedied the violation by 

vesting the MTT with jurisdiction to consider the exemption claim as a matter of equity” and that Petitioner 

was required to demonstrate that Respondent deprived it of its right to constitutional due process to 

invoke this court’s jurisdiction. (Emphasis added.)

Page 3

MTT Docket No. 25-003355 

Page 3 of 3 

 

APPEAL RIGHTS 

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

reconsideration with the Tribunal or 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

Bake Treats,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003355

City Of Southfield,

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 and has not paid the full 

required fee for the filing of the appropriate petition. See TTR 279 and 269. As such, 

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

petition for the issue being appealed with the additional fee amount required for the 

filing of that petition within 14 days of the entry of this order. The petition shall note the 

docket number assigned by the Tribunal. Small Claims petition forms and 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.

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

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: September 9, 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. 25-003355

Page 2 of 4

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 day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

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

Bake Treats,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003355

City Of Southfield,

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 and has not paid the full 

required fee for the filing of the appropriate petition. See TTR 279 and 269. As such, 

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

petition for the issue being appealed with the additional fee amount required for the 

filing of that petition within 14 days of the entry of this order. The petition shall note the 

docket number assigned by the Tribunal. Small Claims petition forms and 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.

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

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.ii 

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: September 9, 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 4

MTT Docket No. 25-003355

Page 4 of 4

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

representatives.

By: Tribunal Clerk

ii “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

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

Page 1

RECEIVED 

JUL 17 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ERLE | BROWN, DPA 

GOVERNOR 

LANSING 

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.1. 

Last Name/Company Name 

Paul 

E 

Rochlen 

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

21130 Bridge Street 

City or Town 

State 

ZIP Code 

Southfield 

MI 

48033 

Telephone Number 

Fax Number 

248.983.1388 

248.788.7151 

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

info @baketreats.com 

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

| 

First Name 

M.1 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Page 2

“arg 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

BRON. DPA 

GOVERNOR 

LANSING 

Section 3: Subject Property Information 

Parcel Identification Number: 

76-99-09-015-805 

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

How many 

parcels are you | [7] vest 

[] No* 

appealing? 

1 

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

[If multiple, list first property's address] 

21130 Bridge Street, Southfield, M! 48033 

Taxing Authority {City or Township) 

County 

Southfield 

Oakland 

Classification of Property: 

*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. 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 4: Check which of the following 

you are appealing 

[wi] Principal Residence Exemption 

[| 

Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

The City of Southfield seemingly overlooked Form 5076 submitted in claim of the Small 

Business Property Tax Exemption. As a result, we received a 2025 Summer Tax bill. 

When speaking with the assessor, Dennis H, 

| was told that even if he had overlooked 

submitted form, there was nothing that he could do. 

a 

Section 6: Jurisdictional Issues 

List the tax year(s) denied: 

2025 

Indicate who denied the exemption under appeal: 

Assessor County Treasurer or Equalization Michigan Dept. of Treasury 

July Board of Review December Board of Review Other

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of 

the filing of this petition. 

Signature *required 

Ele 

baal 

n Hivals ay 

Y 2 [2 i c

Page 4

RT 

THIS IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. 

FROM CITY OF SOUTHFIELD 

PARCEL IDENTIFICATION 

26000 EVERGREEN RD 

PARCEL CODE NUMBER: 

76-99-09-015-805 

SOUTHFIELD, MI 48076 

PROPERTY ADDRESS: 

21130 BRIDGE ST 

SOUTHFIELD, MI 48033 

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

PRINCIPAL RESIDENCE EXEMPTION 

BAKE TREATS 

C/O TAX DEPT 

% Exempt 

As "Homeowners Principal Residence”: 

 .00% 

% Exempt As "Qualified Agricultural Property": 

.00% 

2 pris 

1032 

% Exempt As "MBT Industrial Personal": 

00% 

- 

% Exempt As "MBT Commercial Personal" 

100.00% 

Exempt As "Qualified Forest Property": 

Im! Yes 

No 

LEGAL DESCRIPTION: 

BUSINESS PERSONAL PROPERTY 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

251 

(COMMERCIAL PERSONAL) 

PRIOR YEAR'S CLASSIFICATION: 251 

(COMMERCIAL PERSONAL) 

251 

ECF NEIGHBORHOOD 

SCHOOL DISTRICT 

921 

'QFFICE LINDER 8000 

-PP 

63060 

SOUTHFIELD PUBLIC SCH DIST 

e 

change in 

taxable 

value 

ease/decrease 

yo 

PRIOR AMOUNT 

CURRENT AMOUNT 

a 

ea 

a 

ate 

: 

CHANGE 

¥ 

bill 

fo 

hy 

appro 

i. 

YEAR: 2024 

YEAR: 2025 

1. TAXABLE VALUE (Current amount is tentative): 

0 

23,560 

23,560 

2. ASSESSED VALUE: 

0 

23,560 

23,560 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (Current amount is tentative): 

0 

23,560 

23,560 

5. There WAS/WAS NOT a transfer of ownership on this property in 2024. 

WAS NOT 

Business Personal Property-Reason for change-Personal Property Statement Accepted 

If you disagree with the Assessed Value, State Equalized Value, Property Classification or a Transfer of Ownership, you must 

appeal by protest with the Southfield Board of Review (BY APPOINTMENT ONLY). Appointments can be made in person in the 

Assessor's Office by close of business, 5:00 pm, Thursday, March 6, 2025. All appeals must include STC form L-4035, Petition 

to the Board of Review. Letter appeals must include the STC form L-4035 AND must be postmarked by March 6, 2025. 

For 5076 

Exemption denials filed late-you must send a letter asking for the 5076 to be re-considered (or bring the letter to our office) 

along with the STC form L-4035. Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification

Page 5

SEE REVERSE SIDE 

Guidance regarding Form 1019, 

Notice of Assessment, Taxable Valuation, and Property Classification 

Not less than 14 days before the first meeting of the Board of Review, the assessment notice shall be mailed to 

the property owner.

Page 6

Mi

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

Bake Treats,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003355

City Of Southfield,

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: September 9, 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

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

Bake Treats,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003355

City Of Southfield,

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: September 9, 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

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

Page 1

RECEIVED 

JUL 17 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ERLE | BROWN, DPA 

GOVERNOR 

LANSING 

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.1. 

Last Name/Company Name 

Paul 

E 

Rochlen 

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

21130 Bridge Street 

City or Town 

State 

ZIP Code 

Southfield 

MI 

48033 

Telephone Number 

Fax Number 

248.983.1388 

248.788.7151 

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

info @baketreats.com 

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

| 

First Name 

M.1 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Page 2

“arg 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

BRON. DPA 

GOVERNOR 

LANSING 

Section 3: Subject Property Information 

Parcel Identification Number: 

76-99-09-015-805 

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

How many 

parcels are you | [7] vest 

[] No* 

appealing? 

1 

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

[If multiple, list first property's address] 

21130 Bridge Street, Southfield, M! 48033 

Taxing Authority {City or Township) 

County 

Southfield 

Oakland 

Classification of Property: 

*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. 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 4: Check which of the following 

you are appealing 

[wi] Principal Residence Exemption 

[| 

Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

The City of Southfield seemingly overlooked Form 5076 submitted in claim of the Small 

Business Property Tax Exemption. As a result, we received a 2025 Summer Tax bill. 

When speaking with the assessor, Dennis H, 

| was told that even if he had overlooked 

submitted form, there was nothing that he could do. 

a 

Section 6: Jurisdictional Issues 

List the tax year(s) denied: 

2025 

Indicate who denied the exemption under appeal: 

Assessor County Treasurer or Equalization Michigan Dept. of Treasury 

July Board of Review December Board of Review Other

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of 

the filing of this petition. 

Signature *required 

Ele 

baal 

n Hivals ay 

Y 2 [2 i c

Page 4

RT 

THIS IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. 

FROM CITY OF SOUTHFIELD 

PARCEL IDENTIFICATION 

26000 EVERGREEN RD 

PARCEL CODE NUMBER: 

76-99-09-015-805 

SOUTHFIELD, MI 48076 

PROPERTY ADDRESS: 

21130 BRIDGE ST 

SOUTHFIELD, MI 48033 

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

PRINCIPAL RESIDENCE EXEMPTION 

BAKE TREATS 

C/O TAX DEPT 

% Exempt 

As "Homeowners Principal Residence”: 

 .00% 

% Exempt As "Qualified Agricultural Property": 

.00% 

2 pris 

1032 

% Exempt As "MBT Industrial Personal": 

00% 

- 

% Exempt As "MBT Commercial Personal" 

100.00% 

Exempt As "Qualified Forest Property": 

Im! Yes 

No 

LEGAL DESCRIPTION: 

BUSINESS PERSONAL PROPERTY 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

251 

(COMMERCIAL PERSONAL) 

PRIOR YEAR'S CLASSIFICATION: 251 

(COMMERCIAL PERSONAL) 

251 

ECF NEIGHBORHOOD 

SCHOOL DISTRICT 

921 

'QFFICE LINDER 8000 

-PP 

63060 

SOUTHFIELD PUBLIC SCH DIST 

e 

change in 

taxable 

value 

ease/decrease 

yo 

PRIOR AMOUNT 

CURRENT AMOUNT 

a 

ea 

a 

ate 

: 

CHANGE 

¥ 

bill 

fo 

hy 

appro 

i. 

YEAR: 2024 

YEAR: 2025 

1. TAXABLE VALUE (Current amount is tentative): 

0 

23,560 

23,560 

2. ASSESSED VALUE: 

0 

23,560 

23,560 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (Current amount is tentative): 

0 

23,560 

23,560 

5. There WAS/WAS NOT a transfer of ownership on this property in 2024. 

WAS NOT 

Business Personal Property-Reason for change-Personal Property Statement Accepted 

If you disagree with the Assessed Value, State Equalized Value, Property Classification or a Transfer of Ownership, you must 

appeal by protest with the Southfield Board of Review (BY APPOINTMENT ONLY). Appointments can be made in person in the 

Assessor's Office by close of business, 5:00 pm, Thursday, March 6, 2025. All appeals must include STC form L-4035, Petition 

to the Board of Review. Letter appeals must include the STC form L-4035 AND must be postmarked by March 6, 2025. 

For 5076 

Exemption denials filed late-you must send a letter asking for the 5076 to be re-considered (or bring the letter to our office) 

along with the STC form L-4035. Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification

Page 5

SEE REVERSE SIDE 

Guidance regarding Form 1019, 

Notice of Assessment, Taxable Valuation, and Property Classification 

Not less than 14 days before the first meeting of the Board of Review, the assessment notice shall be mailed to 

the property owner.

Page 6

Mi

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.