Barbara S Heintzelman, Petitioner V Michigan Department Of Treasury, Respondent
- Petitioner
- Barbara S Heintzelman
- Respondent
- Michigan Department Of Treasury
Case overview
- Docket number
- 25-003404-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 4 | Order of Dismissal | Not recorded | Not recorded | 09/24/2025 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 09/24/2025 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 09/23/2025 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 07/24/2025 | $25.00 | Download |
Documents
Read document text excerpt
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 S Heintzelman, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003404 Michigan Department of Treasury, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: The issue in this case is already pending in another case and, as such, this appeal is duplicative and shall be dismissed. 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. 25-003404 Page 2 of 7 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: September 24, 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 3
Barbara S Heintzelman 2391 E Monroe Harrison , MI 48625
Page 4
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Barbara S Heintzelman, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003404 Michigan Department of Treasury, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: The issue in this case is already pending in another case and, as such, this appeal is duplicative and shall be dismissed. 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 5
MTT Docket No. 25-003404 Page 5 of 7 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: September 24, 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 6
STATE OF
Page 7
MTT Docket
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Page 1
RECEIVED JUL 25 2025 “cm MICHIG STATE OF MICHIGAN AN TAX TRIBUNAL GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON | 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.I. Last Name/Company Name Barbara s Heintzelman Mailing Address (No., Street, P.O. Box or Rural Route) 2391 E Monroe City or Town State ZIP Code Harrison MI 48625 Telephone Number Fax Number 989-418-1028 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 1 First Name m.I. 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
STATE OF MICHIGAN
RET CHEN MIT MER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
LANSING
DIRECTOR
Section 3: Subject Property Information
Parcel Identification Number:
18-011-004-300-21
How many
If you are appealing more than one parcel, are they contiguous or adjoining?
parcels are you
Yes*
[1 No**
appealing?
*if yes, use a multiple parcel form for information regarding any contiguous parcels.
1
*f 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, lst first property’s address]
2391 E Monroe Rd Harrison, M1 48625
Taxing Authority (City or Township)
County
Hatton Twp
Classification of Property:
Clare
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
iv
Section 4: Check which of the following
ou are appealing
Principal Residence Exemption
{1 qualified Agricultural Exemption
Section 5: Explain the Reason for this Appeal
Section 6: Jurisdictional Issues
List the tax year(s) denied:
2023 & 2024
Indicate who denied the exemption under appeal: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 feast 50% at the time of the filing of this petition, S ig nature *Required Petiti r or Attprney/Authorized [oe ol Ist hee Noel > aN / ~/ / 25
Page 4
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Print
Date:
04/02/25
CLARE
COUNTY DELINQUENT
TAX NOTICE
CLARE COUNTY TREASURER
JENNY BEEMER-FRITZINGER
225 W MAIN STREET
P O BOX 564
HARRISON, MI 48625
(989) 539-7801
011-004-300-21
PAINTER BARBARA
2391
E MONROE RD
HARRISON MI
48625
DELINQUENT TAXES DUE
TOTAL DUE |
TOTAL DUE
TOTAL DUE
IF PAID BY | IF PAID BY
IF PAID BY
TAX YEAR | BASE TAX
04/30/25
05/31/25
06/30/25
2024
806.54
854,93
863.00
871.06
GRAND TOTAL
854.93
863.00
871.06
PROPERTY INFORMATION
Parcel/Property
#:
011-004-300-21
School
Dist:
HARRISON
Property Address:
2391
E MONROE
RD
HARRISON
LEGAL DESCRIPTION:
T1BN RAW
SEC
4
2391
E MONROE
RD BEG AT THE
S
1/4
SEC
COR TH
S89
DEG 34'13"W
510
FT
FOR POB
TH
CONT
S589
DEG
34'13"W
110
FT
TH NOO
DEG 10'01"W
1188
FT
TH
N89
DEG
34'13"E
110
FT
TH S00
DEG 10'01"E
1188
FT BACK
TO
POB.
3.0 ACRES
PER SURVEY
FROM 300-20
Hearings for
the 2023
Tax Year
{if shown above):
*A Show Cause Hearing with
the Clare County Treasurer
will be held in January 2026 from 10 a.m.
-
4 p.m,
the Clare County Treasurer's Office.
in
*A Judicial Foreclosure Hearing will be held in
UNPAID
2024
TAXES
(only
if shown above)
:
*Were turned over
to
the County Treasurer
as delinquent
on
March
1,
2025
and will be forfeited if not paid
in
full by
February
28,
2026.
*Fees added:
$15
fee
on October
1,
2025;
$175 title search
fee,
$30 forfeiture
fee,
&
$30 redemption
fee on March
1,
2026;
$15 filing
fee
&
$50 visitation
fee
on
July 1,
2026;
and $50 publication- fee
on December
1,
2026:
UNPAID 2023 TAXES
(only if shown above)
:
*Were forfeited
to the County on March
1,
2025
and will
be
foreclosed on
if not paid in full
on
or before March
31,
2026.
**Interest increased
to 1.5% monthly March
1,
2025 back
to
the
original date
of delinquency.
*Your right
to redeem will
expire unless
delinquent
taxes,
interest,
penalties
and
fees
are paid by the close
of business
on March
31,
2026.
*Absolute
title shall vest
in the Clare County Treasurer
on April
1,
2026.
IF THIS PROPERTY
IS FORECLOSED,
it may later be sold for more
than
the total amount due
to the Clare County Treasurer.
Any
party who holds
a legal interest in
this property at the time
of foreclosure has
the right
to make
a claim for remaining
Proceeds,
if any,
which first requires completing and sending
the State
of Michigan Form 5743,
Notice
of Intention,
to
the
Clare County Treasurer,
NO LATER THAN
JULY
1,
immediately
following foreclosure.
February 2026 at
9 a.m.
in 55th Circuit Court.
You
do not need
to attend these hearings
if you intend
to pay the 2023
or prior years
taxes by March
31,
026
*Per Michigan State
Law,
interest,
penalties
and
fees
cannot be waived for any reason.
*If you arePage 6
CL
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Read document text excerpt
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 S Heintzelman, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003404 Michigan Department of Treasury, 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 23, 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
Barbara S Heintzelman 2391 E Monroe Harrison , MI 48625
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 S Heintzelman, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003404 Michigan Department of Treasury, 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 23, 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.
Read document text excerpt
Page 1
RECEIVED JUL 25 2025 “cm MICHIG STATE OF MICHIGAN AN TAX TRIBUNAL GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON | 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.I. Last Name/Company Name Barbara s Heintzelman Mailing Address (No., Street, P.O. Box or Rural Route) 2391 E Monroe City or Town State ZIP Code Harrison MI 48625 Telephone Number Fax Number 989-418-1028 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 1 First Name m.I. 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
STATE OF MICHIGAN
RET CHEN MIT MER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
LANSING
DIRECTOR
Section 3: Subject Property Information
Parcel Identification Number:
18-011-004-300-21
How many
If you are appealing more than one parcel, are they contiguous or adjoining?
parcels are you
Yes*
[1 No**
appealing?
*if yes, use a multiple parcel form for information regarding any contiguous parcels.
1
*f 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, lst first property’s address]
2391 E Monroe Rd Harrison, M1 48625
Taxing Authority (City or Township)
County
Hatton Twp
Classification of Property:
Clare
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
iv
Section 4: Check which of the following
ou are appealing
Principal Residence Exemption
{1 qualified Agricultural Exemption
Section 5: Explain the Reason for this Appeal
Section 6: Jurisdictional Issues
List the tax year(s) denied:
2023 & 2024
Indicate who denied the exemption under appeal: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 feast 50% at the time of the filing of this petition, S ig nature *Required Petiti r or Attprney/Authorized [oe ol Ist hee Noel > aN / ~/ / 25
Page 4
¥556-5298% IN ‘NOSIHUVH 3
«QY JOUNOW 3 16€2
ete
wd
J
te
NOLLOVEHIYHL 3 HOLLVIaxS
‘HOLYOITN ADNVITAWOS
a mL RES
AB
4 3041S Sasa SOY
{AWN 1X38
1 UY 0110 1S3AVA
LIE)
all
N0ISAH HIS 'VLVO GI000NE
i
wEwvvoean
AIRMEN
|]
Poco ieooionaroctivomsdPage 5
Print
Date:
04/02/25
CLARE
COUNTY DELINQUENT
TAX NOTICE
CLARE COUNTY TREASURER
JENNY BEEMER-FRITZINGER
225 W MAIN STREET
P O BOX 564
HARRISON, MI 48625
(989) 539-7801
011-004-300-21
PAINTER BARBARA
2391
E MONROE RD
HARRISON MI
48625
DELINQUENT TAXES DUE
TOTAL DUE |
TOTAL DUE
TOTAL DUE
IF PAID BY | IF PAID BY
IF PAID BY
TAX YEAR | BASE TAX
04/30/25
05/31/25
06/30/25
2024
806.54
854,93
863.00
871.06
GRAND TOTAL
854.93
863.00
871.06
PROPERTY INFORMATION
Parcel/Property
#:
011-004-300-21
School
Dist:
HARRISON
Property Address:
2391
E MONROE
RD
HARRISON
LEGAL DESCRIPTION:
T1BN RAW
SEC
4
2391
E MONROE
RD BEG AT THE
S
1/4
SEC
COR TH
S89
DEG 34'13"W
510
FT
FOR POB
TH
CONT
S589
DEG
34'13"W
110
FT
TH NOO
DEG 10'01"W
1188
FT
TH
N89
DEG
34'13"E
110
FT
TH S00
DEG 10'01"E
1188
FT BACK
TO
POB.
3.0 ACRES
PER SURVEY
FROM 300-20
Hearings for
the 2023
Tax Year
{if shown above):
*A Show Cause Hearing with
the Clare County Treasurer
will be held in January 2026 from 10 a.m.
-
4 p.m,
the Clare County Treasurer's Office.
in
*A Judicial Foreclosure Hearing will be held in
UNPAID
2024
TAXES
(only
if shown above)
:
*Were turned over
to
the County Treasurer
as delinquent
on
March
1,
2025
and will be forfeited if not paid
in
full by
February
28,
2026.
*Fees added:
$15
fee
on October
1,
2025;
$175 title search
fee,
$30 forfeiture
fee,
&
$30 redemption
fee on March
1,
2026;
$15 filing
fee
&
$50 visitation
fee
on
July 1,
2026;
and $50 publication- fee
on December
1,
2026:
UNPAID 2023 TAXES
(only if shown above)
:
*Were forfeited
to the County on March
1,
2025
and will
be
foreclosed on
if not paid in full
on
or before March
31,
2026.
**Interest increased
to 1.5% monthly March
1,
2025 back
to
the
original date
of delinquency.
*Your right
to redeem will
expire unless
delinquent
taxes,
interest,
penalties
and
fees
are paid by the close
of business
on March
31,
2026.
*Absolute
title shall vest
in the Clare County Treasurer
on April
1,
2026.
IF THIS PROPERTY
IS FORECLOSED,
it may later be sold for more
than
the total amount due
to the Clare County Treasurer.
Any
party who holds
a legal interest in
this property at the time
of foreclosure has
the right
to make
a claim for remaining
Proceeds,
if any,
which first requires completing and sending
the State
of Michigan Form 5743,
Notice
of Intention,
to
the
Clare County Treasurer,
NO LATER THAN
JULY
1,
immediately
following foreclosure.
February 2026 at
9 a.m.
in 55th Circuit Court.
You
do not need
to attend these hearings
if you intend
to pay the 2023
or prior years
taxes by March
31,
026
*Per Michigan State
Law,
interest,
penalties
and
fees
cannot be waived for any reason.
*If you arePage 6
CL
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.