Bernice Cain, Petitioner V City Of Detroit, Respondent
- Petitioner
- Bernice Cain
- Respondent
- City Of Detroit
Case overview
- Docket number
- 26-000261-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Wayne
- 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 | 03/11/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 03/11/2026 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 03/11/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 01/18/2026 | Not recorded | Download |
Documents
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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 Bernice Cain, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000261 City of Detroit, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: The petition was not filed on or before July 31 of the tax year appealed, as required by MCL 205.735a, or within 30 days of the issuance of a July or December Board of Review Decision, as required by MCL 211.53c. As such, and inasmuch as the Tribunal has no equitable power to waive or otherwise disregard statutory filing requirements and deadlines, it has no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the
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MTT Docket No. 26-000261 Page 2 of 7 motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal. Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: March 11, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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Bernice Cain 1219 Ethel Detroit , MI 48217
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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 Bernice Cain, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000261 City of Detroit, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: The petition was not filed on or before July 31 of the tax year appealed, as required by MCL 205.735a, or within 30 days of the issuance of a July or December Board of Review Decision, as required by MCL 211.53c. As such, and inasmuch as the Tribunal has no equitable power to waive or otherwise disregard statutory filing requirements and deadlines, it has no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the
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MTT Docket No. 26-000261 Page 5 of 7 motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal. Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If the claim is filed more
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ST
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GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING RECEIVED JAN 27 2026 MICHIGAN TAX TRIBUNAL MARLON I. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL PETITION FORM POVERTY EXEMPTION Exemption, or other exemption disputes. Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Disabled Veterans Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of Review Decision or other notice) with this petition. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information First Name M.l. Last Name/Company Name Bernice Cain Mailing Address (No., Street, P.O. Box or Rural Route) 1219 Ethel City or Town State ZIP Code DETROIT MI 48217 Telephone Number 313 551-0869 Email Address (do not enter unless you want MTT to send all correspondence via email) Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Ml. 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: 20011577 Property Address (No., Street) 1219 Ethel City or Town Detroit County Wayn e State Michigan ZIP Code 48217
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain the Reason for this Appeal The sole issue why the poverty exemption was denied was : Valid ID not provided for applicant. My records and checklist notes that ID was included among the application and it is also a simple remedy that can be completed. | also want to note that the decision was issued by mail according to the denial letter on December 9, 2025. | received the denial letter in the mail on January 3, 2025. The reception on the 3rd of January DOES NOT GRANT 30 days to respond for an appeal. Section 5: Jurisdictional Issues Did you request a poverty exemption ata Board of Review (BOR)? Yes [JNo If Yes, check which BOR you attended: O March O July December fhe. plesse Pla Submission was made by mail, not in person at the hearing Date the BOR decision was issued: December 9, 2025 Tax year(s) denied: 2025 Fee Information There is no fee required for the filing of a poverty exemption appeal. Signature *required Petitioner Altorney/Autharized ¢ resentative’s Signature: . . MATIC Eerice Cain
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Hi. grimy, 3 ese se 3 rm sete if AOE dd MIAIFIOTEYOY u98WEDH0 S20 4123% IW L1 z J23usD [edidiuniy BUNOA Vv Uews|oD HIDMHIHO TVIDNVNIZ JIIHD IHL 13HLI JOINY39 92Z8Y URBIYDIAN ‘None £08 23UNS ‘SNUSAY PIEMPOOM YOSSIASSY AHL
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Coleman A. Young Municipal Center 2 Phone: (313) 224-3035 Pippo gE Woodward Avenue, Suite 105 Fax: (313) 224-4576 TRO Detroit, Michigan 48226 www.detroitmi.gov December 9, 2025 DISTRICT: 6 CAIN, BERNICE 1219 ETHEL DETROIT MI 48217 RE: 2025 DECEMBER BOARD OF REVIEW PETITION NUMBER: D-62823 Parcel ID: 20011577. Property Address: 1219 ETHEL Property Classification: ~~ 401 In accordance with General Property Tax Act MCL 211.7u, BY REASON OF POVERTY, The December Board of Review has considered your 2025 homeowner's property tax exemption application regarding the above- described property. The homeowner's property tax exemption has been DENIED. (Reason for denial below) Valid ID not provided for applicant * YOU ARE RESPONSIBLE FOR PAYING FOR THE 2025 SUMMER and WINTER TAXES.* If you disagree with the Board of Reviews decision, further appeal may be made to the Michigan Tax Tribunal within 30 days of this notice. Information on how to appeal including the petition form are available online at www.michigan.gov/taxtrib .You can print the petition that applies to your appeal and mail the completed form along with this notice to Michigan Tax Tribunal at P.O. Box 30232, Lansing, Michigan 48909. - Before Appeal After Appeal 2025 Assessed Value 15100 15100 2025 Taxable Value 5239 6239 If you have any questions regarding this notice, please contact the City of Detroit Office of the Assessor at 313-224-3035. Sincerely,
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IDENTIFICATION CARD Michigan... : NOT FOR FEDERAL RF”* * ADS Erne # rah [i] Sr. 1617 soxF 15405" Ess BRO vig 180 Ib DD 1203977058400 40%C3NER19520708283, [MEDICAL ALERT EW ENCODED DATA: BAIL, REVISION. SERN A TRaAe non SAEs BUD CARD sek ve: nT remo AA comic vepeaion: iosiiss THis space arasatie for chars of address ztel (Card Gees rot corks Rash Frequency Hei Seaton (RFID) Tezhaicgy: 9202
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' STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR NOTICE OF NO ACTION TAKE NOTICE that you have filed an appeal letter with the Michigan Tax Tribunal. You were required, however, to file a petition to initiate an appeal with the Tribunal, and you may be required to pay a fee for the filing of that petition.! Because you did not file a petition with the required filing fee, if any, your appeal is not properly pending. If you want to initiate an appeal, you must submit a petition with the appropriate filing fee by the statutory deadline for the filing of that petition. If the petition with appropriate filing fee is submitted after that date, it will be considered untimely. You may file a petition using the Tribunal's e-filing system or by printing and mailing a completed petition form. For a speedier process, we encourage you to file your petition and other documentation through the Tribunal’s e-filing system, available on the Tribunal’s website at www.michigan.gov/taxtrib. The e-filing system is the most efficient way to submit filings with the Tribunal.
Page 7
Pa
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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 Bernice Cain, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000261 City of Detroit, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: __Tribunal Clerk_____ Entered: March 11, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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Bernice Cain 1219 Ethel Detroit , MI 48217
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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 Bernice Cain, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000261 City of Detroit, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: __Tribunal Clerk_____ Entered: March 11, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.
Read document text excerpt
Page 1
GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING RECEIVED JAN 27 2026 MICHIGAN TAX TRIBUNAL MARLON I. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL PETITION FORM POVERTY EXEMPTION Exemption, or other exemption disputes. Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Disabled Veterans Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of Review Decision or other notice) with this petition. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information First Name M.l. Last Name/Company Name Bernice Cain Mailing Address (No., Street, P.O. Box or Rural Route) 1219 Ethel City or Town State ZIP Code DETROIT MI 48217 Telephone Number 313 551-0869 Email Address (do not enter unless you want MTT to send all correspondence via email) Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Ml. 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: 20011577 Property Address (No., Street) 1219 Ethel City or Town Detroit County Wayn e State Michigan ZIP Code 48217
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain the Reason for this Appeal The sole issue why the poverty exemption was denied was : Valid ID not provided for applicant. My records and checklist notes that ID was included among the application and it is also a simple remedy that can be completed. | also want to note that the decision was issued by mail according to the denial letter on December 9, 2025. | received the denial letter in the mail on January 3, 2025. The reception on the 3rd of January DOES NOT GRANT 30 days to respond for an appeal. Section 5: Jurisdictional Issues Did you request a poverty exemption ata Board of Review (BOR)? Yes [JNo If Yes, check which BOR you attended: O March O July December fhe. plesse Pla Submission was made by mail, not in person at the hearing Date the BOR decision was issued: December 9, 2025 Tax year(s) denied: 2025 Fee Information There is no fee required for the filing of a poverty exemption appeal. Signature *required Petitioner Altorney/Autharized ¢ resentative’s Signature: . . MATIC Eerice Cain
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Hi. grimy, 3 ese se 3 rm sete if AOE dd MIAIFIOTEYOY u98WEDH0 S20 4123% IW L1 z J23usD [edidiuniy BUNOA Vv Uews|oD HIDMHIHO TVIDNVNIZ JIIHD IHL 13HLI JOINY39 92Z8Y URBIYDIAN ‘None £08 23UNS ‘SNUSAY PIEMPOOM YOSSIASSY AHL
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Coleman A. Young Municipal Center 2 Phone: (313) 224-3035 Pippo gE Woodward Avenue, Suite 105 Fax: (313) 224-4576 TRO Detroit, Michigan 48226 www.detroitmi.gov December 9, 2025 DISTRICT: 6 CAIN, BERNICE 1219 ETHEL DETROIT MI 48217 RE: 2025 DECEMBER BOARD OF REVIEW PETITION NUMBER: D-62823 Parcel ID: 20011577. Property Address: 1219 ETHEL Property Classification: ~~ 401 In accordance with General Property Tax Act MCL 211.7u, BY REASON OF POVERTY, The December Board of Review has considered your 2025 homeowner's property tax exemption application regarding the above- described property. The homeowner's property tax exemption has been DENIED. (Reason for denial below) Valid ID not provided for applicant * YOU ARE RESPONSIBLE FOR PAYING FOR THE 2025 SUMMER and WINTER TAXES.* If you disagree with the Board of Reviews decision, further appeal may be made to the Michigan Tax Tribunal within 30 days of this notice. Information on how to appeal including the petition form are available online at www.michigan.gov/taxtrib .You can print the petition that applies to your appeal and mail the completed form along with this notice to Michigan Tax Tribunal at P.O. Box 30232, Lansing, Michigan 48909. - Before Appeal After Appeal 2025 Assessed Value 15100 15100 2025 Taxable Value 5239 6239 If you have any questions regarding this notice, please contact the City of Detroit Office of the Assessor at 313-224-3035. Sincerely,
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IDENTIFICATION CARD Michigan... : NOT FOR FEDERAL RF”* * ADS Erne # rah [i] Sr. 1617 soxF 15405" Ess BRO vig 180 Ib DD 1203977058400 40%C3NER19520708283, [MEDICAL ALERT EW ENCODED DATA: BAIL, REVISION. SERN A TRaAe non SAEs BUD CARD sek ve: nT remo AA comic vepeaion: iosiiss THis space arasatie for chars of address ztel (Card Gees rot corks Rash Frequency Hei Seaton (RFID) Tezhaicgy: 9202
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' STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR NOTICE OF NO ACTION TAKE NOTICE that you have filed an appeal letter with the Michigan Tax Tribunal. You were required, however, to file a petition to initiate an appeal with the Tribunal, and you may be required to pay a fee for the filing of that petition.! Because you did not file a petition with the required filing fee, if any, your appeal is not properly pending. If you want to initiate an appeal, you must submit a petition with the appropriate filing fee by the statutory deadline for the filing of that petition. If the petition with appropriate filing fee is submitted after that date, it will be considered untimely. You may file a petition using the Tribunal's e-filing system or by printing and mailing a completed petition form. For a speedier process, we encourage you to file your petition and other documentation through the Tribunal’s e-filing system, available on the Tribunal’s website at www.michigan.gov/taxtrib. The e-filing system is the most efficient way to submit filings with the Tribunal.
Page 7
Pa
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.