Beverly A Siersma Petitioner V City Of Farmington Hills 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

Beverly A Siersma,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001291

City Of Farmington Hills,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 26-001291

Page 2 of 2

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

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

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

Beverly A Siersma,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001291

City Of Farmington Hills,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan

Page 4

MTT

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

Page 1

A seas 

(2); 

LIN 

at? 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

POVERTY EXEMPTION 

MTT DOCKET NO. 26-001291 

Section 1: Respondent's Contact Information 

Unit of Government 

City of Farmington Hills 

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

31555 W. Eleven Mile 

City or Tow: 

State: 

ZIP Code: 

Farmington Hills 

Ml 

148336 

Tetephone Number: 

248-871-2470 

Email Address {do not enter unless you want MTT to send all correspondence via email): 

MTTforms@fhgov.com 

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

First Name: 

ML: 

Last Name: 

Aliyah 

Whitelaw 

Firm Name (ifany): 

| 

. 

. 

City of Farmington Hills 

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

same 

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: 

22-23-08-277-008 

Section 4: Explain Your Answer to this Appeal 

The petitioner submitted an application to the March Board of Review for Property Tax

Page 2

Lreramt 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 5: Jurisdictional Issues 

Did Petitioner request a Poverty Exemption at a Board of Review (BOR)? 

[21 Yes 

[1 No 

if yes, check which BOR Petitioner attended: 

[4 March 

[1 July 

[J December 

Date the BOR decision was issued: March 11, 2026 

Tax year(s) denied: 2026 

Si an ature 

*required 

Respondent 

or Attorney/Authorized Representative's Signature: 

» AMOR Wha

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001291

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Response to Order - Answer

Attachment File Name: MTT Answer - 08-277-008 Poverty

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

A seas 

(2); 

LIN 

at? 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

POVERTY EXEMPTION 

MTT DOCKET NO. 26-001291 

Section 1: Respondent's Contact Information 

Unit of Government 

City of Farmington Hills 

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

31555 W. Eleven Mile 

City or Tow: 

State: 

ZIP Code: 

Farmington Hills 

Ml 

148336 

Tetephone Number: 

248-871-2470 

Email Address {do not enter unless you want MTT to send all correspondence via email): 

MTTforms@fhgov.com 

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

First Name: 

ML: 

Last Name: 

Aliyah 

Whitelaw 

Firm Name (ifany): 

| 

. 

. 

City of Farmington Hills 

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

same 

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: 

22-23-08-277-008 

Section 4: Explain Your Answer to this Appeal 

The petitioner submitted an application to the March Board of Review for Property Tax

Page 2

Lreramt 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 5: Jurisdictional Issues 

Did Petitioner request a Poverty Exemption at a Board of Review (BOR)? 

[21 Yes 

[1 No 

if yes, check which BOR Petitioner attended: 

[4 March 

[1 July 

[J December 

Date the BOR decision was issued: March 11, 2026 

Tax year(s) denied: 2026 

Si an ature 

*required 

Respondent 

or Attorney/Authorized Representative's Signature: 

» AMOR Wha

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001291

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Response to Order - Answer

Attachment File Name: MTT Answer - 08-277-008 Poverty

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001291

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Response to Order - Answer

Attachment File Name: 

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL ANSWER FORM 

POVERTY EXEMPTION 

MTT DOCKET NO. ______________________ 

Section 1: Respondent’s Contact Information 

Unit of Government 

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

First Name: 

M.I.: 

Last Name: 

Firm Name (if any): 

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

City or Town: 

State: 

ZIP Code: 

Telephone Number: 

Email Address (do not enter unless you want MTT to send all correspondence via email): 

Section 3: Subject Property Information 

Parcel Identification Number: 

Section 4: Explain Your Answer to this Appeal 

26-001291

Farmington Hills

MI

48336

Aliyah

Whitelaw

22-23-08-277-008

The petitioner submitted an application to the March Board of Review for Property Tax 

Relief February 24, 2026 to be heard at the March Board of Review. The Board of 

Review considered the application and all documentation at the meeting on March 11, 

2026. The Board of Review denied the application and the Taxable Value remained 

117,950 and the Assessed Value remained 210,020. The decision made by the Board of 

Review was based on the income limitations within the guidelines. Petitioners income 

exceeded the guidelines. 

City of Farmington Hills

31555 W. Eleven Mile

248-871-2470 

MTTforms@fhgov.com

City of Farmington Hills 

same

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 5: Jurisdictional Issues 

Did Petitioner request a Poverty Exemption at a Board of Review (BOR)? 

Yes 

No 

If yes, check which BOR Petitioner attended: 

March 

July 

December 

Date the BOR decision was issued: 

Tax year(s) denied: 

Signature *Required 

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ 





March 11, 2026 

2026

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PAPER FILING INSTRUCTIONS FOR ANSWER TO 

POVERTY EXEMPTION APPEAL 

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

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

www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. 

Mail the completed form to: 

Michigan Tax Tribunal 

611 W. Ottawa St., Lansing, MI 48933 

U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909 

Other Carriers (UPS, FedEx, DHL): 

2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906 

Section 1: Respondent’s Contact Information: If the respondent is a unit of 

government, the “Respondent” is not the assessor, Respondent is the unit of 

government filing the answer to the petition (i.e. city or township). If the respondent is 

not a unit of government, Respondent is the party or parties (i.e., taxpayer) filing the 

answer to the petition. Provide the name, address and daytime phone number for the 

respondent. 

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

Information: If Respondent is a unit of government, Respondent must be represented 

by an attorney or authorized representative (i.e., assessor) to file an answer to the 

petition. If Respondent is not a unit of government (i.e., taxpayer), Respondent does 

not have to be represented by an attorney or authorized representative to file an answer 

to the petition. If Respondent is using an attorney or authorized representative, that 

attorney or authorized representative must provide all information requested in Section 

2 of the Answer Form. If Respondent elects to have an attorney or authorized 

representative, only the attorney or authorized representative will receive notices and 

documents from the Tribunal. 

IMPORTANT: If the contact information for Respondent or Respondent’s attorney or 

authorized representative, if listed, includes an email address, the Tribunal will use that 

email address to electronically serve all future documents issued by the Tribunal. Once 

an email address is provided, a request to opt out of electronic service must be made in 

writing. 

Section 3: Subject Property Information: 

 

Parcel Identification Number: Provide the parcel number of the property being 

appealed. 

Section 4: Explain Your Answer to this Appeal: Provide the basis of Respondent’s 

answer to the appeal and any necessary explanation.

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 5: Jurisdictional Issues: 

 

Did Petitioner request a poverty exemption at a BOR: Indicate whether 

Petitioner requested a poverty exemption at a BOR. 

 

If Yes, check

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001291

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Response to Order - Answer

Attachment File Name: MTT Answer - 08-277-008 Poverty

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

A seas 

(2); 

LIN 

at? 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

POVERTY EXEMPTION 

MTT DOCKET NO. 26-001291 

Section 1: Respondent's Contact Information 

Unit of Government 

City of Farmington Hills 

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

31555 W. Eleven Mile 

City or Tow: 

State: 

ZIP Code: 

Farmington Hills 

Ml 

148336 

Tetephone Number: 

248-871-2470 

Email Address {do not enter unless you want MTT to send all correspondence via email): 

MTTforms@fhgov.com 

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

First Name: 

ML: 

Last Name: 

Aliyah 

Whitelaw 

Firm Name (ifany): 

| 

. 

. 

City of Farmington Hills 

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

same 

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: 

22-23-08-277-008 

Section 4: Explain Your Answer to this Appeal 

The petitioner submitted an application to the March Board of Review for Property Tax

Page 2

Lreramt 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 5: Jurisdictional Issues 

Did Petitioner request a Poverty Exemption at a Board of Review (BOR)? 

[21 Yes 

[1 No 

if yes, check which BOR Petitioner attended: 

[4 March 

[1 July 

[J December 

Date the BOR decision was issued: March 11, 2026 

Tax year(s) denied: 2026 

Si an ature 

*required 

Respondent 

or Attorney/Authorized Representative's Signature: 

» AMOR Wha

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

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

RECEIVED 

APR 2 0 2026 

MICHIGAN TAX TRIBUNAL 

MARLON |. 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 defauit. 

Section 1: Petitioner’s Contact Information 

First Name 

ML 

Last Name/Company Name 

Beverly 

A 

Siersma 

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

28680 Roxbury St 

City or Town 

State 

ZiP Code 

Farmington Hilis 

Michigan|48331 

Telephone Number (734) 678-8638 

sgtpepper52@sbceglobal.net 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 2: Petitioner’s Attorney/Authorized 

[IER 

Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

2iP 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: 

22-23-08-277-008 

Property Address (No., Street) 

28680 Roxbury St 

City or Town 

County 

State 

2iP Code 

Farmington Hills 

Oakland 

Michigan |48331

Page 2

& 

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 

| am sending this appeal because both the city and 

| made some mistakes in my income in my appeal to 

them. My social security in 2025 was $2309 monthly. The city listed the rebates 

| received as income -- 

$3796 for the year 2025. That makes the total income $32,504 for 2025. 

(Starting in 2026 

| now have a 

monthly pension income of $232.) Each month 

| take money from my Bank of America account and 

deposit it into the credit union to cover my home and auto insurance payments. 

| did not point that out so 

| 

believe they counted that as income in both accounts. 

| listed my mortgage insurance as $35.40 per 

month but 

| didn’t specify that it is paid to Minnesota Life. The city noted that as life insurance but it's not a| 

policy 

| can turn in for cash. The city also had a question about my payments to Goldman Sachs. Those 

payments were for my GM credit card which has now been taken over by Barclays. On the coldest day of 

2025 my furnace quit working and was red tagged. The ac had not been working for a few years so bath 

were replaced. The loan money was deposited into my account and then the partial payment on my credit 

card was paid off and the company was paid the final balance. 

| can't afford to move and it is getting to 

the point that 

| can’t afford to stay as 

| have no savings and house and car repair costs are mounting up. 

To summarize the only real income 

| have in 2026 

is my social security $2360 per month and now the 

small pension $232 per month totaling $31,104 for the year. 

Section 5: Jurisdictional Issues 

Did you request a poverty exemption ata Board of Review (BOR)? i4 Yes 

(No 

If Yes, check which BOR you attended: 

March 

[ll] July 

[mn] December 

If No, please explain: 

Date the BOR decision was issued: 

April 6, 2026 

Tax year(s) denied: 2026 

Fee Information 

There is no fee required for the filing of a poverty exemption appeal. 

Signature *required 

Petitioner 

gr 

ney/A 

I 

, 

Ist 

/5 fae 

T 

#

Page 3

Assessors Office 

FARMINGTON 

J 

HILLS 

moon 

Whobigan. 

31555 Eleven Mile Road, Farmington Hills, MI 48336-1165 

April 6, 2026 

SIERSMA, BEVERLY A 

28680 ROXBURY 

Property Addr 

FARMINGTON HILLS, MI 48331-2552 

perty 

Address 

28680 ROXBURY 

Parcel ID Number: 

 22-23-08-277-008 

Petition Number: 

405 H 

The Board of Review has reviewed your appeal for 2026 and has made the following decision: 

2026 Assessed Value 

2026 Taxable Value 

Beginning Value 

210,020 

117,950 

Amount of Change 

0 

0 

Board of Review Value 

210,020 

117,950 

Board of Review Comments: 

POVERTY DENIED - INCOME EXCEEDS GUIDELINES 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal 

that decision by filing a petition with the Michigan Tax Tribunal at PO Box 30232, Lansing, MI 48909. 

Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility 

Personal may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and 

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

www.michigan.gov/taxirib. 

If you disagree with the decision of the Board of Review regarding classification, you may appeal by sending

Page 4

B

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

Beverly A Siersma,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001291

City Of Farmington Hills,

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: May 23, 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

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

Beverly A Siersma,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001291

City Of Farmington Hills,

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: May 23, 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.

Page 1

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

RECEIVED 

APR 2 0 2026 

MICHIGAN TAX TRIBUNAL 

MARLON |. 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 defauit. 

Section 1: Petitioner’s Contact Information 

First Name 

ML 

Last Name/Company Name 

Beverly 

A 

Siersma 

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

28680 Roxbury St 

City or Town 

State 

ZiP Code 

Farmington Hilis 

Michigan|48331 

Telephone Number (734) 678-8638 

sgtpepper52@sbceglobal.net 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 2: Petitioner’s Attorney/Authorized 

[IER 

Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

2iP 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: 

22-23-08-277-008 

Property Address (No., Street) 

28680 Roxbury St 

City or Town 

County 

State 

2iP Code 

Farmington Hills 

Oakland 

Michigan |48331

Page 2

& 

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 

| am sending this appeal because both the city and 

| made some mistakes in my income in my appeal to 

them. My social security in 2025 was $2309 monthly. The city listed the rebates 

| received as income -- 

$3796 for the year 2025. That makes the total income $32,504 for 2025. 

(Starting in 2026 

| now have a 

monthly pension income of $232.) Each month 

| take money from my Bank of America account and 

deposit it into the credit union to cover my home and auto insurance payments. 

| did not point that out so 

| 

believe they counted that as income in both accounts. 

| listed my mortgage insurance as $35.40 per 

month but 

| didn’t specify that it is paid to Minnesota Life. The city noted that as life insurance but it's not a| 

policy 

| can turn in for cash. The city also had a question about my payments to Goldman Sachs. Those 

payments were for my GM credit card which has now been taken over by Barclays. On the coldest day of 

2025 my furnace quit working and was red tagged. The ac had not been working for a few years so bath 

were replaced. The loan money was deposited into my account and then the partial payment on my credit 

card was paid off and the company was paid the final balance. 

| can't afford to move and it is getting to 

the point that 

| can’t afford to stay as 

| have no savings and house and car repair costs are mounting up. 

To summarize the only real income 

| have in 2026 

is my social security $2360 per month and now the 

small pension $232 per month totaling $31,104 for the year. 

Section 5: Jurisdictional Issues 

Did you request a poverty exemption ata Board of Review (BOR)? i4 Yes 

(No 

If Yes, check which BOR you attended: 

March 

[ll] July 

[mn] December 

If No, please explain: 

Date the BOR decision was issued: 

April 6, 2026 

Tax year(s) denied: 2026 

Fee Information 

There is no fee required for the filing of a poverty exemption appeal. 

Signature *required 

Petitioner 

gr 

ney/A 

I 

, 

Ist 

/5 fae 

T 

#

Page 3

Assessors Office 

FARMINGTON 

J 

HILLS 

moon 

Whobigan. 

31555 Eleven Mile Road, Farmington Hills, MI 48336-1165 

April 6, 2026 

SIERSMA, BEVERLY A 

28680 ROXBURY 

Property Addr 

FARMINGTON HILLS, MI 48331-2552 

perty 

Address 

28680 ROXBURY 

Parcel ID Number: 

 22-23-08-277-008 

Petition Number: 

405 H 

The Board of Review has reviewed your appeal for 2026 and has made the following decision: 

2026 Assessed Value 

2026 Taxable Value 

Beginning Value 

210,020 

117,950 

Amount of Change 

0 

0 

Board of Review Value 

210,020 

117,950 

Board of Review Comments: 

POVERTY DENIED - INCOME EXCEEDS GUIDELINES 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal 

that decision by filing a petition with the Michigan Tax Tribunal at PO Box 30232, Lansing, MI 48909. 

Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility 

Personal may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and 

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

www.michigan.gov/taxirib. 

If you disagree with the decision of the Board of Review regarding classification, you may appeal by sending

Page 4

B

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.