Billy Whitehead, Petitioner V Township Of Richfield, 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

Billy Whitehead, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000082

Township Of Richfield,

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

Page 2

MTT Docket No. 26-000082

Page 2 of 6

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: January 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 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

Billy Whitehead, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000082

Township Of Richfield,

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

Page 4

MTT Docket No. 26-000082

Page 4 of 6

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

Page 5

S

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

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

BILLY

M.I.

Last Name/Company Name

WHITEHEAD

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

11519 E. Mt. Morris Rd.

PO BOX 172

City or Town

Davison

State

Michigan

ZIP Code

48423

Telephone Number

810-631-6307

Fax Number

___-___-____

E-mail Address

go2770@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

How many parcels are you appealing?

1

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

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

11519 E MT MORRIS RD

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

 

Michigan

 

Taxing Authority (City or Township)

Township Of Richfield (GENESEE)

County 

Genesee

Section 4: Issues Being Appealed (check all that apply)

Poverty Exemption, Taxable Value Only (calculation), Uncapping of Taxable Value

 

Section 5: Explain the Reason for this Appeal

My wife and I (and once upon a time our now grown children,) have lived in this home as our primary residence for about 23 years, filing as homestead in 2007. It 

has been in my family for generations. We have always met our property tax obligations and never requested assistance for this before. My current hardship is 

sudden, unusual, and expected to be temporary. My once rapidly declining health condition weighed heavily on us financially, and although that burden is waning, 

my wife is undergoing a long, ongoing medical testing and evaluation for proper identification and diagnosis of a chronic condition, creating significant unexpected 

expenses and inability to earn substantially. In addition, our heating system failed this winter, requiring immediate unforeseen supplies and repairs. Our income and 

assets meet poverty‑exemption standards. When adding my wife to the ownership record, I lacked the finances to hire an attorney and was therefore not confident at 

that time that an appeal of the uncapping of the taxable value was within reach; however this certainly remains relevant because the transfer in 2024 occurred 

contemporaneously without change in use of the property and as a family succession vs a market transaction. The assessed value and state equalized value increases 

are not disputed here. The resulting increase in the newly uncapped taxable value, combined with the temporary hardships described above, make it difficult to 

remain current. Delinquency costs would further compound the situation. I respectfully request a 2025 poverty exemption and reinstatement of the former taxable 

value for future bills. Thank you for your time and consideration. 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

Did you protest the assessment at a Board of Review (BOR)? No

If Yes, check which BOR you attended AND upload the BOR decision: 

If No, check the applicable reason(s):

Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)

Did you request a Poverty Exemption at the BOR? Yes

If Yes, check which BOR considered your application AND upload the BOR decision: December

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 16-02-576-007

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

70500

Current Taxable Value as established by the BOR:

47029

What do you believe is the fair market value (also known as True Cash Value)?

141000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

70500

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

35250

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your

Page 4

STAT

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

Billy Whitehead,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000082

Township Of Richfield,

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: January 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

Billy Whitehead,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000082

Township Of Richfield,

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: January 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

Billy Whitehead 

11519 £ MT MORRIS RD 

PO BOX 172 

DAVISON, MI. 48423 

810-631-6307 

g202770@yahoo.com 

January 14, 2026 

Michigan Tax Tribunal 

Attn: Tribunal Clerk 

Re: Poverty Exemption Appeal — Request to Supplement Record 

Case Number: 26-000082 

Dear Tribunal Clerk, 

I respectfully submit this letter to request that the enclosed documents be accepted and added 

to my existing Michigan Tax Tribunal file. 

A Poverty Exemption appeal was timely filed electronically on January 12, and a case number 

‘was assigned. Due to a technological system mishap during the filing process, certain 

confirmation details and portions of the online case link contain missing or incomplete data, 

These issues are currently being reviewed with Tribunal staff, with supporting screenshots. 

The enclosed materials are submitted to supplement and clarify the appeal already on record 

and to document the technical difficulties encountered during submission.

Page 2

2025 DECEMBER BOARD OF REVIEW 

Change Notice 

Dec 09, 2025 

WHITEREAD, 

BILLY 

& 

GINA 

PO 

BOX 

172 

DAVISON 

MI 

48423 

Re: December Board of Review Change Notice 

16-02-576-007 

11519 

E MT MORRIS RD 

Dear Property Owner: 

On Dec 09, 2025 

, the December Board of Review made the following correction to the assessed, capped 

and/or taxable values for the above referenced parcel. 

Original 

Corrected 

Year 

Assessed 

Capped 

Taxable 

Year 

Assessed 

Capped 

Taxable 

2025 

70,500 < 

35,470 

47,029 

2025 

70,500 

35,470 

47,029 

Principal Residence Exemption 0.0000 

< 

Principal Residence Exemption 100.0000 

< 

Reason: 

110- POVERTY EXEMPTION DENIED, 

Adjustment Type: 

Form 2368 - Winter PRE 

The action of the December Board of Review may be appealed to the Michigan Tax Tribunal within 35 days 

after the final decision, ruling or determination. To appeal to the Michigan Tax Tribunal, file at petition with 

the MTT that can be obtained from their website: 

http://www.michigan.gov/taxtrib 

If you have any questions regarding the above changes, please do not hesitate to contact us a810-653-3564 

Sincerely

Page 3

RICHFIELD TOWNSHIP 

2025 

Winter 

Bill 

§: 

MESSAGE 

TO TAXPAYER 

WINTER TAXES ARE 

DUE AND PAYABLE AT THE TOWNSHIP 

HALL 

BY MARCH 

2, 

2026. 

NO POSTMARKS ACCEPTED.FOR 

RETURN RECEIPT, 

PLEASE SEND STAMPED SELF-ADDRESSED 

ENVELOPE. 

DROP BOX 

IN FRONT OF THE TWP HALL. 

PAYABLE 

ONLY AT THE COUNTY TREASURER'S OFFICE BEGINNING 

March 

3, 

2026, 

DELINQUENT 

PERSONAL AND MOBILE HOME 

PARKS CAN 

PAY AT TOWNSHIP HALL 

ON March 

3, 

2026. 

FOR 

CREDIT CARD SEE THE WEBSITE AT WWW.RICHFIELDTWP.ORG. 

**ONLINE 

PYMTS** 

- 

Last 

Day Februrary 

24, 

2026 

PAYMENT INFORMATION 

This 

tax 

is 

due 

by: 

03/02/2026 

Pay by mail 

to: 

RICHFIELD TOWNSHIP 

BRIAN BARNES, 

TREASURER 

5381 

N STATE ROAD 

DAVISON, 

MI 

48423 

TREASURERGRICHFIELDTWP. ORG 

PROPERTY INFORMATION 

Property Assessed 

To: 

WHITEHEAD, 

BILLY 

& GINA 

PO BOX 172 

DAVISON, 

MI 

48423 

LAKEVILLE COMM 

SCHO( 

Prop 

#: 

16-02-576~007 

School: 

25280 

Prop Addr: 

11519 

E 

MT MORRIS 

RD 

Legal Description: 

E 1/2 OF LOT 

6 

& LOT 

7 HOLLOWAY HOMESITES 

(62) 

FR 1600060008 

Taxes 

are based upon Taxable Value. 

1 

mill 

equals 

$1.00 per $1000 

of Taxable Value. 

Amounts with 

no millage are either Special 

Assessments 

or other charges added 

to 

this bill. 

OPERATING FISCAL YBARS 

The taxes 

on bill will 

be used for governmental 

operations 

for the following fiscal year(s): 

County: 

10/01 

- 

09/30 

Tun/Cty: 

07/01 

- 

06/30 

School: 

07/01 

~ 

06/30 

State: 

10/01 

- 

09/30 

Does 

NOT affect when the 

tax 

is 

due 

or 

its 

amount 

TAX DETAIL 

Taxable Value: 

47,029 

RESIDPENTIAL-IMPROV 

State Equalized Value: 

70,500 

Class: 401 

PRE/MBT 

$: 

100.0000 

Hort Code: 

DESCRIPTION 

MILLAGE 

AMOUNT 

$0 TAX 

18.00000 

EXEMPT 

SCH 

DT 

2.00000 

94.05 

1Sp 

Oop 

0.39890 

18.75 

voc ED 

0.92920 

43.69 

SPEC 

ED 

2.32480 

109.33 

MOTT 

OP 

1.92190 

90.38 

MOTT 

DT 

0.60000 

28.21 

PARKS 

0.74160 

34.87 

PARA MD 

0.46890 

22.05 

LIBRARY 

0.95780 

45.04 

AIRPORT 

0.46890 

22.05 

UNIT 

OP 

0.83860 

39.43 

MTA 

1.21580 

57.17 

SENIOR CITIZENS 

0.67750 

31.86 

HEALTH SERVICES 

0.96800 

45.52 

VETERANS 

0.09720 

4.57 

HSU EXT 

0.07910 

3.71 

ANIMALC 

0.19340 

9.08 

CULTURE 

0.93120 

43.79 

MENTAL HEALTH 

0.92340 

43.42 

POLICE 

215.33 

FIRE ASSESSMENT 

35.25 

GARBAGE 

171.00 

Total Tax 

34.73620 

1,208.56 

Administration Fee 

7.86 

TOTAL AMOUNT DUE 

1,216.42 

Mort Code 

1F MORTGAGE CODE APPEARS ABOVE, 

THIS 

IS 

A COURTESY 

Keep 

the 

top portion. 

Bill 

# 

COPY FOR YOUR RECORDS 

& TAX USE. 

PLEASE RETURN 

THIS 

PORTION WITH PAYMENT. 

THANK YOU. 

Pay 

this 

tax 

to: 

RICHFIELD TOWNSHIP 

This 

tax 

is due 

by: 

03/02/2026 

BRIAN ARNES, 

TREASURER 

After 

03/02/2026 

additicnal 

interest 

and 

fees 

apply

Page 4

fo Box 172 

a vio, H/ JP 

METROPLEX MI 480 

16 JAN 2026 

PM 15L 

A (Chics WH To J whociral 

Received 

fO 

BK 

30232 

. 

JAN uw 

AESES-F EERE 

pills pili legible

Page 5

2025 DECEMBER BOARD OF REVIEW 

Change Notice 

Dec 09, 2025 

WHITEHEAD, 

BILLY 

& 

GINA 

PO 

BOX 

172 

DAVISON 

MI 

48423 

Re: December Board of Review Change Notice 

16-02-576-007 

11519 E MT MORRIS RD 

Dear Property Owner: 

On Dec 09, 2025 

, the December Board of Review made the following correction to the assessed, capped 

and/or taxable values for the above referenced parcel. 

Original 

Corrected 

Year 

Assessed 

Capped 

Taxable 

Year 

Assessed 

Capped 

Taxable 

2025 

70,500 < 

35,470 

47,029 

2025 

70,500 

35,470 

47,029 

Principal Residence Exemption 0.0000 

< 

Principal Residence Exemption 100.0000 

< 

Reason: 

110 - POVERTY EXEMPTION DENIED 

Adjustment Type: 

Form 2368 - Winter PRE 

The action of the December Board of Review may be appealed to the Michigan Tax Tribunal within 35 days 

after the final decision, ruling or determination. To appeal to the Michigan Tax Tribunal, file at petition with 

the MTT that can be obtained from their website: 

http://www.michigan.gov/taxtrib 

If you have any questions regarding the above changes, please do not hesitate to

Page 6

RI

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

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

BILLY

M.I.

Last Name/Company Name

WHITEHEAD

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

11519 E. Mt. Morris Rd.

PO BOX 172

City or Town

Davison

State

Michigan

ZIP Code

48423

Telephone Number

810-631-6307

Fax Number

___-___-____

E-mail Address

go2770@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

How many parcels are you appealing?

1

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

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

11519 E MT MORRIS RD

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

 

Michigan

 

Taxing Authority (City or Township)

Township Of Richfield (GENESEE)

County 

Genesee

Section 4: Issues Being Appealed (check all that apply)

Poverty Exemption, Taxable Value Only (calculation), Uncapping of Taxable Value

 

Section 5: Explain the Reason for this Appeal

My wife and I (and once upon a time our now grown children,) have lived in this home as our primary residence for about 23 years, filing as homestead in 2007. It 

has been in my family for generations. We have always met our property tax obligations and never requested assistance for this before. My current hardship is 

sudden, unusual, and expected to be temporary. My once rapidly declining health condition weighed heavily on us financially, and although that burden is waning, 

my wife is undergoing a long, ongoing medical testing and evaluation for proper identification and diagnosis of a chronic condition, creating significant unexpected 

expenses and inability to earn substantially. In addition, our heating system failed this winter, requiring immediate unforeseen supplies and repairs. Our income and 

assets meet poverty‑exemption standards. When adding my wife to the ownership record, I lacked the finances to hire an attorney and was therefore not confident at 

that time that an appeal of the uncapping of the taxable value was within reach; however this certainly remains relevant because the transfer in 2024 occurred 

contemporaneously without change in use of the property and as a family succession vs a market transaction. The assessed value and state equalized value increases 

are not disputed here. The resulting increase in the newly uncapped taxable value, combined with the temporary hardships described above, make it difficult to 

remain current. Delinquency costs would further compound the situation. I respectfully request a 2025 poverty exemption and reinstatement of the former taxable 

value for future bills. Thank you for your time and consideration. 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

Did you protest the assessment at a Board of Review (BOR)? No

If Yes, check which BOR you attended AND upload the BOR decision: 

If No, check the applicable reason(s):

Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)

Did you request a Poverty Exemption at the BOR? Yes

If Yes, check which BOR considered your application AND upload the BOR decision: December

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 16-02-576-007

Classification of Property:

Real

Residential

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STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

70500

Current Taxable Value as established by the BOR:

47029

What do you believe is the fair market value (also known as True Cash Value)?

141000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

70500

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

35250

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your

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STAT

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