Barbara Morton, Petitioner V Township Of Ira, 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

Barbara Morton, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-004139

Township Of Ira,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed within 35 days after the final decision, ruling, or determination. 

See MCL 205.735a(6). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This Order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal.

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

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

Page 2

MTT Docket No. 24-004139

Page 2 of 6

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

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

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: December 9, 2024

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Barbara Morton, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-004139

Township Of Ira,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed within 35 days after the final decision, ruling, or determination. 

See MCL 205.735a(6). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This Order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal.

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

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

Page 4

MTT Docket No. 24-004139

Page 4 of 6

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

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

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: December 9, 2024

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

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

representatives.

By: Tribunal Clerk

Page 5

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX

Page 6

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), 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

Filer Type: Individual 

First Name

Barbara

M.I.

Last Name/Company Name

Morton

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

37353 Saint Martins Street

City or Town

Livonia

State

Michigan

ZIP Code

48152

Telephone Number

734-751-2040

Fax Number

734-591-2288

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

wyskers@yahoo.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

Section 3: Subject Property Information

Parcel Identification Number:

74-23-500-0026-000

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel 

form for information regarding any contiguous parcels. If no, you must file separate appeals for each non-

contiguous or non-adjoining parcels or you will be defaulted.

Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 

7617 Dyke Rd.

Ira

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48023

Taxing Authority:

Township Of Ira (SAINT CLAIR)

County:

Saint Clair

Classification of Property:

Real

Residential

Section 4: Check which of the following you are appealing

Principal Residence Exemption

Section 5: Explain the Reason for this Appeal

I understand this matter is time sensitive and would like to explain the delay. After receiving the letter I reached out to the county assessor, Shawn Biernat, along with 

my daughter, Dawn Potter, multiple times, left several messages and never received a call back as she only works Tuesdays and Thursdays at the township. On 

12/3/24 we finally were able to reach the assessor. The reason for us reaching out to the tax assessor was to get clarification as to why I was receiving a denial notice 

for a PRE on the IRA property, as I never filled out, requested, or filed a homestead exemption or PRE for the 7617 Dyke Rd., Ira Twp., as my primary residence is 

37353 St. Martins, Livonia, MI since 1990. The township has no documentation stating that I requested, applied, or filed for a PRE to be applied to said property. 

When I acquired the Ira property after my mother's death in 2020, I recorded a new deed at Saint Clair County Register of Deeds and a copy was sent to Ira Twp. 

which they confirmed receipt of. It specifically states my primary residence is Livonia. Ira Twp. did not notify me with a denial letter at that time in 2020, but rather 

notified me with a Notice of Denial of Principal Residence Exemption dated 10/29/24, which was mailed to my Livonia address. 

I truly feel that this was a clerical error on the townships part and that this notification should have come in 2020 when the deed was filed rather than in 2024 when I 

received it in Livonia. When the assessor was asked how the PRE got applied to the property in my name her answer was that there are so many things that happen 

within her unit, that somethings just fall through the cracks. If I had received the denial in 2020, this situation would have been corrected. Since the notification of 

denial of PRE, dated 10/29/24, I have recorded a new deed with Saint Clair County Register of Deeds adding my daughter and her husband, Dawn and John Potter, to 

the deed and it was sent to Ira Twp. tax assessor and the PRE has been put back on the home. However, those steps would have been taken in 2020 had I been notified 

of the significant tax increase. Being that it is four (4) years taxes being billed, it is going to create financial hardship due to the one (1) year timeframe in which to 

pay it before foreclosure.

Since 2020, I have not received any tax information at my principal residence in Livonia relating to the Ira property. I have always been current on my taxes, as my 

taxes are escrowed and was unaware that a 100% exemption was applied to the property until I received the Notice of Denial of PRE which was mailed to my 

principal residence in Livonia. My daughter, Dawn Potter along with her husband, reside at the Ira residence and was only filing the tax information for me due to the 

fact that taxes were taken care of by escrow.

In closing, I'm asking the Michigan Tax Tribunal to please make an exception to hear this case as this was a difficult process to maneuver through as we were not able 

to get a hold of the tax assessor for clarification until 12/3/24. Also much time was consumed due to having Covid along with my family. Furthermore it was difficult 

for me to use the online form and had to call the help line several times for assistance. I was being kicked off the website and had to redo the form several times. 

When trying to upload files, the website would proceed to kick us out and we would lose all progress filling out the form. If the website did cooperate and we could 

select files, we would receive the following error code “Error: Server Response Error: ‘Unkown Server Error.’”

Error: Server Response Error: 'Unknown Server error'

Section 6: Jurisdictional Issues

List the year(s) denied:

2021, 2022, 2023, 2024

Indicate who denied the exemption under appeal:

Local Unit 

If you checked “other” above, explain:

List the date the Principal Residence

Page 3

STATE

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

Barbara Morton,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004139

Township Of Ira,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: December 9, 2024

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

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

representatives.

By: Tribunal Clerk

Page 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

Barbara Morton,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004139

Township Of Ira,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: December 9, 2024

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

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

representatives.

By: Tribunal Clerk

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

Michigan Department of Treasury 

2742 (Rev. 7-22) 

Local (City/Township) 

ASGSESSOF'S DATE STAVP 

v 

Noti 

f 

Denial of Principal 

Residence E 

i 

Issued ree pho) lk obs 

pes 

xemption 

OCT 2 9 2024 

i. 

; 

: 

With this notice, you are notified that the Principal Residence Exemption on the property identified below has 

been denied. If you have questions about the denial, you may contact your local government or follow the 

appeal procedures specified below. For more information regarding the Principal Residence Exemption (PRE), 

IRA TOWNSHIP 

please review the PRE guidelines at www.michigan.gov/pre. 

Type or print in blue or black ink 

PART 1: PROPERTY INFORMATION Type or print legibly. Use a separate form for each property number. 

1. 

Property tax identification number 

2. Name of Local Unit (Check Township or City) | 3. County 

74-23-500-0026-000 

Toe 

City 

Ira 

ST. CLAR 

4. 

Street address of property (Provide a Complete Address) 

7617 DYKE RD 

5. 

Name of Owner (First, Middle, Last) 

6. Owner's Last Four Digits of Social Security Number 

7. 

Owner's Daytime Telephone Number 

MORTON, BARBAPA J, 

XXX -XX- 

8. 

Name of Co-Owner (First, Middle, Last) 

| 

| 

9. Co-Owner's Last Four Digits of Social Security Number 

10. Co-Owner's Daytime Telephone Number 

XXX-XX- 

11. 

Mailing address if different than property address (street or RR#, city, state, Zip code) 

37353 St. Martins, Livonia, Ml 48152 

12. Your exemption was denied/adjusted for the following reason: 

a. The owner is not a Michigan resident. 

b. The property claimed is not the owner's principal residence. 

c. The person claiming the exemption is not the owner. 

d. The person claiming the exemption, claimed or was granted, a substantially similar exemption in another state. 

e. Other: 

13. 

Claim Denied for Calendar Year(s): 

14. 

Percentage Adjusted to: 

(see instructions) 

202082022; AE & 2024 

0 % 

PART 

2: CERTIFICATION = 

Tia 

VETTE 

15. Name of the Local Assessor (Print 

0 or Type) 

Shawn Biernat 

16. Signature of Local TE 

17. 

Date 

a 

10/29/2024 

18. Address and Telephone Number of Local Government 

7085 Meldrum Rd, Fair Haven, Ml 48023 

Ph: 586-339-3952 

‘Homeowner's Right to Appeal 

If you disagree with this denial, you may appeal to the Residential/Small Claims Division of the Michigan Tax Tribunal within 35 

days of the denial. An appeal with the Michigan Tax Tribunal can be initiated by the timely filing of a petition. The petition must 

be a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at 

www.michigan.gov/taxtrib. You can print the Petition for Denial of Exemption for Principal Residence/Qualified Agricultural and 

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

and submit electronically, if provided for by the Michigan Tax Tribunal.

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), 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

Filer Type: Individual 

First Name

Barbara

M.I.

Last Name/Company Name

Morton

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

37353 Saint Martins Street

City or Town

Livonia

State

Michigan

ZIP Code

48152

Telephone Number

734-751-2040

Fax Number

734-591-2288

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

wyskers@yahoo.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

Section 3: Subject Property Information

Parcel Identification Number:

74-23-500-0026-000

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel 

form for information regarding any contiguous parcels. If no, you must file separate appeals for each non-

contiguous or non-adjoining parcels or you will be defaulted.

Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 

7617 Dyke Rd.

Ira

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48023

Taxing Authority:

Township Of Ira (SAINT CLAIR)

County:

Saint Clair

Classification of Property:

Real

Residential

Section 4: Check which of the following you are appealing

Principal Residence Exemption

Section 5: Explain the Reason for this Appeal

I understand this matter is time sensitive and would like to explain the delay. After receiving the letter I reached out to the county assessor, Shawn Biernat, along with 

my daughter, Dawn Potter, multiple times, left several messages and never received a call back as she only works Tuesdays and Thursdays at the township. On 

12/3/24 we finally were able to reach the assessor. The reason for us reaching out to the tax assessor was to get clarification as to why I was receiving a denial notice 

for a PRE on the IRA property, as I never filled out, requested, or filed a homestead exemption or PRE for the 7617 Dyke Rd., Ira Twp., as my primary residence is 

37353 St. Martins, Livonia, MI since 1990. The township has no documentation stating that I requested, applied, or filed for a PRE to be applied to said property. 

When I acquired the Ira property after my mother's death in 2020, I recorded a new deed at Saint Clair County Register of Deeds and a copy was sent to Ira Twp. 

which they confirmed receipt of. It specifically states my primary residence is Livonia. Ira Twp. did not notify me with a denial letter at that time in 2020, but rather 

notified me with a Notice of Denial of Principal Residence Exemption dated 10/29/24, which was mailed to my Livonia address. 

I truly feel that this was a clerical error on the townships part and that this notification should have come in 2020 when the deed was filed rather than in 2024 when I 

received it in Livonia. When the assessor was asked how the PRE got applied to the property in my name her answer was that there are so many things that happen 

within her unit, that somethings just fall through the cracks. If I had received the denial in 2020, this situation would have been corrected. Since the notification of 

denial of PRE, dated 10/29/24, I have recorded a new deed with Saint Clair County Register of Deeds adding my daughter and her husband, Dawn and John Potter, to 

the deed and it was sent to Ira Twp. tax assessor and the PRE has been put back on the home. However, those steps would have been taken in 2020 had I been notified 

of the significant tax increase. Being that it is four (4) years taxes being billed, it is going to create financial hardship due to the one (1) year timeframe in which to 

pay it before foreclosure.

Since 2020, I have not received any tax information at my principal residence in Livonia relating to the Ira property. I have always been current on my taxes, as my 

taxes are escrowed and was unaware that a 100% exemption was applied to the property until I received the Notice of Denial of PRE which was mailed to my 

principal residence in Livonia. My daughter, Dawn Potter along with her husband, reside at the Ira residence and was only filing the tax information for me due to the 

fact that taxes were taken care of by escrow.

In closing, I'm asking the Michigan Tax Tribunal to please make an exception to hear this case as this was a difficult process to maneuver through as we were not able 

to get a hold of the tax assessor for clarification until 12/3/24. Also much time was consumed due to having Covid along with my family. Furthermore it was difficult 

for me to use the online form and had to call the help line several times for assistance. I was being kicked off the website and had to redo the form several times. 

When trying to upload files, the website would proceed to kick us out and we would lose all progress filling out the form. If the website did cooperate and we could 

select files, we would receive the following error code “Error: Server Response Error: ‘Unkown Server Error.’”

Error: Server Response Error: 'Unknown Server error'

Section 6: Jurisdictional Issues

List the year(s) denied:

2021, 2022, 2023, 2024

Indicate who denied the exemption under appeal:

Local Unit 

If you checked “other” above, explain:

List the date the Principal Residence

Page 3

STATE

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.