Brandon A Guess, Petitioner V City Of Detroit, Respondent
- Petitioner
- Brandon A Guess
- Respondent
- City Of Detroit
Case overview
- Docket number
- 26-000342-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 |
|---|---|---|---|---|---|---|
| 9 | Order of Dismissal | Not recorded | Not recorded | 04/21/2026 | Not recorded | Download |
| 8 | Order Setting Aside P Default | Not recorded | 4 | 04/21/2026 | Not recorded | Download |
| 7 | Notice of Filing | Not recorded | Not recorded | 04/17/2026 | Not recorded | Download |
| 6 | Attachments to the Answer were filed | Not recorded | Not recorded | 04/09/2026 | Not recorded | Download |
| 5 | Answer was received | Not recorded | Not recorded | 04/09/2026 | Not recorded | Download |
| 4 | Order of Default of Petitioner | Not recorded | Not recorded | 03/23/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 03/23/2026 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 03/23/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 02/18/2026 | $25.00 | Download |
Documents
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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 Brandon A Guess, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 26-000342 City of Detroit, Presiding Judge Respondent. Patricia L. Halm ORDER SETTING ASIDE PETITIONER’S DEFAULT ORDER OF DISMISSAL The Tribunal has considered the file in this case and finds that Petitioner was held in default on March 23, 2026, for failing to file a copy of the notice giving rise to the appeal, i.e., Principal Residence Exemption (PRE) denial notice. Although the defaulted party failed to cure the default, a copy of the notice has been provided. As such, the Tribunal shall set the default aside. Further, the Tribunal has considered the file in this case and finds that it has no authority over Petitioner’s appeal. The pleadings and accompanying documentation indicate that Petitioner is appealing Respondent’s PRE denial for Parcel No. 08009821 for the 2022 through 2025 tax years. The Tribunal has no authority over that parcel under MCL 211.7cc(13), however, because Petitioner failed to appeal the denial to the Tribunal within 35 days of that decision.1 Petitioner’s failure to file the appeal by the statutory deadline is a failure to invoke the Tribunal’s statutory jurisdiction over this proceeding.2 In Sixarp, the Michigan Supreme Court reiterated previous appellate decisions in its reasoning that the Tribunal’s jurisdiction is statutory by nature. MCL 205.735a(3) “is not a notice statute, but is a jurisdictional statute that governs when and how a petitioner invokes the Tax Tribunal’s jurisdiction.” We therefore overrule Parkview3 to the extent that it incorrectly held that the protest requirement of . . . the precursor to MCL 205.735a . . . is a mere “procedural requirement for perfecting an appeal in the Tax Tribunal” and not an express limitation on the MTT’s jurisdiction. Instead, the protest requirement of MCL 205.735a(3) may only be waived by the court if 1 MCL 211.7cc(13) states in pertinent part: “An owner may appeal a denial by the assessor of the local tax collecting unit under subsection (6) . . . to the residential and small claims division of the Michigan tax tribunal within 35 days of that decision.” 2 See Sixarp, LLC v Byron Twp, __Mich __; __ NW3d __ (2025) (Docket No 166190) at 8. 3 Parkview Memorial Ass’n v City of Livonia¸ 183 Mich App 116; 454 NW2d 169 (1990).
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MTT Docket No. 26-000342 Page 2 of 3 necessary to remedy a constitutional due-process violation that deprived the taxpayer of their ability to invoke the right to protest.4 The Tribunal finds that the same reasoning relied upon by the Sixarp court is applicable to MCL 211.7cc(13) in this case. The Legislature created a statutory jurisdiction requirement that an assessor denial be appealed by filing a petition with the Tribunal within 35 days of the day of the PRE denial. This statutory subsection, like MCL 205.735a(3), controls the Tribunal’s jurisdiction over an appeal. The Tribunal has no equitable power to disregard a statutory filing deadline.5 “[S]imply because the plaintiffs' underlying claim has a constitutional dimension, and may even be meritorious, does not excuse the plaintiffs' failure to assert their claim within the applicable statutory period of limitation.”6 The Tribunal notes that the petition contends that sufficient notice was not sent to Petitioner because the notice was sent late. This contention of improper notice, if actionable, would require a determination by an applicable authority that the purported error resulted in a due process violation. As explained above, the Tribunal lacks any equitable authority to consider a potential due-process violation. Jurisdiction as a result of a failure of a unit of government to comply with a statutory obligation, if there was any, may be vested upon the Tribunal by a judicial body only as a matter of equity.7 Lacking jurisdiction, the only appropriate action is dismissal. Therefore, IT IS ORDERED that Petitioner’s default is SET ASIDE. IT IS FURTHER ORDERED that the case is DISMISSED. This order resolves all pending claims in this matter and closes this 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 4 See Sixarp at 8 (citations omitted). 5 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. See Federal-Mogul Corp v Dep’t of Treasury, 161 Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 253 Mich App 538 (2002), and VanderWerp v Plainfield Twp, 278 Mich App 624 (2008). 6 See Szymanski v City of Westland, 420 Mich 301, 303; 362 NW2d 224, 225 (1984). 7 See Sixarp at 4, 8. The court held respectively that “the Court of Appeals remedied the violation by vesting the MTT with jurisdiction to consider the exemption claim as a matter of equity” and that Petitioner was required to demonstrate that Respondent deprived it of its right to constitutional due process to invoke this court’s jurisdiction. (Emphasis added.)
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MTT Docket No. 26-000342 Page 3 of 3 motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the
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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 Brandon A Guess, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 26-000342 City of Detroit, Presiding Judge Respondent. Patricia L. Halm ORDER SETTING ASIDE PETITIONER’S DEFAULT ORDER OF DISMISSAL The Tribunal has considered the file in this case and finds that Petitioner was held in default on March 23, 2026, for failing to file a copy of the notice giving rise to the appeal, i.e., Principal Residence Exemption (PRE) denial notice. Although the defaulted party failed to cure the default, a copy of the notice has been provided. As such, the Tribunal shall set the default aside. Further, the Tribunal has considered the file in this case and finds that it has no authority over Petitioner’s appeal. The pleadings and accompanying documentation indicate that Petitioner is appealing Respondent’s PRE denial for Parcel No. 08009821 for the 2022 through 2025 tax years. The Tribunal has no authority over that parcel under MCL 211.7cc(13), however, because Petitioner failed to appeal the denial to the Tribunal within 35 days of that decision.1 Petitioner’s failure to file the appeal by the statutory deadline is a failure to invoke the Tribunal’s statutory jurisdiction over this proceeding.2 In Sixarp, the Michigan Supreme Court reiterated previous appellate decisions in its reasoning that the Tribunal’s jurisdiction is statutory by nature. MCL 205.735a(3) “is not a notice statute, but is a jurisdictional statute that governs when and how a petitioner invokes the Tax Tribunal’s jurisdiction.” We therefore overrule Parkview3 to the extent that it incorrectly held that the protest requirement of . . . the precursor to MCL 205.735a . . . is a mere “procedural requirement for perfecting an appeal in the Tax Tribunal” and not an express limitation on the MTT’s jurisdiction. Instead, the protest requirement of MCL 205.735a(3) may only be waived by the court if 1 MCL 211.7cc(13) states in pertinent part: “An owner may appeal a denial by the assessor of the local tax collecting unit under subsection (6) . . . to the residential and small claims division of the Michigan tax tribunal within 35 days of that decision.” 2 See Sixarp, LLC v Byron Twp, __Mich __; __ NW3d __ (2025) (Docket No 166190) at 8. 3 Parkview Memorial Ass’n v City of Livonia¸ 183 Mich App 116; 454 NW2d 169 (1990).
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MTT Docket No. 26-000342 Page 2 of 3 necessary to remedy a constitutional due-process violation that deprived the taxpayer of their ability to invoke the right to protest.4 The Tribunal finds that the same reasoning relied upon by the Sixarp court is applicable to MCL 211.7cc(13) in this case. The Legislature created a statutory jurisdiction requirement that an assessor denial be appealed by filing a petition with the Tribunal within 35 days of the day of the PRE denial. This statutory subsection, like MCL 205.735a(3), controls the Tribunal’s jurisdiction over an appeal. The Tribunal has no equitable power to disregard a statutory filing deadline.5 “[S]imply because the plaintiffs' underlying claim has a constitutional dimension, and may even be meritorious, does not excuse the plaintiffs' failure to assert their claim within the applicable statutory period of limitation.”6 The Tribunal notes that the petition contends that sufficient notice was not sent to Petitioner because the notice was sent late. This contention of improper notice, if actionable, would require a determination by an applicable authority that the purported error resulted in a due process violation. As explained above, the Tribunal lacks any equitable authority to consider a potential due-process violation. Jurisdiction as a result of a failure of a unit of government to comply with a statutory obligation, if there was any, may be vested upon the Tribunal by a judicial body only as a matter of equity.7 Lacking jurisdiction, the only appropriate action is dismissal. Therefore, IT IS ORDERED that Petitioner’s default is SET ASIDE. IT IS FURTHER ORDERED that the case is DISMISSED. This order resolves all pending claims in this matter and closes this 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 4 See Sixarp at 8 (citations omitted). 5 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. See Federal-Mogul Corp v Dep’t of Treasury, 161 Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 253 Mich App 538 (2002), and VanderWerp v Plainfield Twp, 278 Mich App 624 (2008). 6 See Szymanski v City of Westland, 420 Mich 301, 303; 362 NW2d 224, 225 (1984). 7 See Sixarp at 4, 8. The court held respectively that “the Court of Appeals remedied the violation by vesting the MTT with jurisdiction to consider the exemption claim as a matter of equity” and that Petitioner was required to demonstrate that Respondent deprived it of its right to constitutional due process to invoke this court’s jurisdiction. (Emphasis added.)
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MTT Docket No. 26-000342 Page 3 of 3 motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the
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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 Brandon A Guess, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000342 City of Detroit, 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. Users who file documents with the Michigan Tax Tribunal are advised that filed documents are public records and will appear for public viewing on the Tax Docket Lookup. Users who file documents are responsible for ensuring sensitive or personal identifying information is withheld or redacted. See TTR 209. If a user wishes to file a document for consideration by the Michigan Tax Tribunal and prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the Order will not be published. Documents filed prior to the issuance of a Protective Order will be published. The responsibility for excluding or redacting personal identifying information (PII) from all documents filed with or offered to the Tribunal rests solely with the parties and their attorneys. The Tribunal is not responsible for or required to review, redact, or screen documents at the time of filing for PII whether filed electronically or on paper. A party, representative, or interested person (i.e. third party not part of an appeal) may request that the Tribunal redact PII contained in a previously-filed document by
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MTT Docket No. 26-000342 Page 2 of 6 submitting a Request for Redactions. The Request for Redactions form will be available on the Entire Tribunal and Small Claims pages of our website. 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. 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: April 17, 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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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 Brandon A Guess, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000342 City of Detroit, 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
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MTT
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ST
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SEIT, £ STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS GOVERNOR LANSING DIRECTOR MICHIGAN TAX TRIBUNAL Brandon A Guess ,s Petitioner(s) v MOAHR Docket No. 26-000342-TT Lynnette Rhymes s Respondent(s) PROOF OF SERVICE states that on 04/09/2026 he/she [date of service] Lynnette Rhymes [Name of person serving/mailing petition] served a copy of the respondent's answer relative to the above-captioned matter upon: [Provide name and address of the party/people being served] Brandon A Guess 16905 Inverness Detroit, MI 48221 Lynnette Mynea [Sfgnature of pefSon who is serving/mailing copy] Lynnette Rhymes [Print/type name of person serving/mailing copy] MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL 611 W. OTTAWA ST » P.O. BOX 30232 « LANSING, MICHIGAN 48909-8195 « 517-335-9760
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL ANSWER FORM PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION MOAHR DOCKET NO. 26:000842TT Pursuant to Michigan Tax Tribunal (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or Board of Review Decision) with this Small Claims Answer, if applicable. If you do not submit this document, you may be held in default. Section 1: Respondent’s Contact Information Unit of Government City of Detroit Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information M.L First Name Last Name Lynnette Rhymes Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 2 Woodward Ave Ste 804 City or Town State ZIP Code Detroit MI 48226 Telephone Number Fax Number 313-224-3035 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) taxtribunal@detroitmi.gov Section 3: Subject Property Information Parcel Identification Number(s): 08009821. Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels are adjoining (i.e. touch). [ves [J No [ NotApplicable Classification of Property: Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one)
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS GOVERNOR LANSING DIRECTOR Section 4: Explain Your Answer to this Appeal Failure To Respond - A city-wide PRE Audit was conducted for the tax years of 2022-2025. Questionnaires were mailed out on April 7, 2025, giving taxpayers 30 days to respond. An additional 7-days grace period was also given. Follow-up notices were mailed on June 10, 2025, giving additional 30 days to taxpayers who failed to respond to city PRE Audit in a timely manner which resulted in denial of PREs for the years in question. Section 5: Jurisdictional Issues List the tax year(s) denied: 2022, 2023, 2024, 2025 Check what action prompted this appeal: 4 Notice of Denial of Principal Residence Exemption was issued O Denial by Board of Review O Denial by Dept. of Treasury [| Other If you checked “other” above explain: If Petitioner is appealing from a Board of Review denial, check which Board of Review took action: O March [H| July O December List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denled: 07/17/025 Signature *required Respondent or Attorney/Authorized Representative’s Signature: Is! / tte hynes J J
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS GOVERNOR LANSING DIRECTOR PAPER FILING INSTRUCTIONS FOR ANSWER TO PRINCIPAL RESIDENCE/QUALIFIED AGRICULTURAL EXEMPTION APPEAL Follow these instructions for filing a small claims answer. For any questions that are not answered in these instructions, see 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, P.O. Box 30232, Lansing, MI 48909. Section 1: Respondent's Contact Information: “Respondent” is not the assessor, Respondent is the unit of government filing the answer to the petition (i.e. city or township). Section 2: Respondent's Attorney/Authorized Representative’s Contact Information: Respondent must be represented by an attorney or authorized representative (i.e., assessor) to file an answer to the petition. IMPORTANT: If the contact information for Respondent or the 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. A request by Respondent or Respondent's attorney or authorized representative to opt out of electronic service once an email address is provided must be made in writing. Section 3: Subject Property Information: « Parcel Identification Number(s): Each parcel number being appealed must be listed. « Are they contiguous or adjoining: If multiple parcels are being appealed, indicate whether the parcels are contiguous or adjoining. If not all parcels are contiguous or adjoining, list the parcels that are adjoining. « Classification of Property: Check the classification of the property being appealed. Section 4: Explain Your Response to this Appeal: Provide the basis of Respondent's answer to the property tax appeal and any necessary explanation (i.e., “set forth the facts upon which you rely in defense of this matter”). Section 5: Jurisdictional Issues: « List the tax year(s) denied: List the year(s) denied by the denial document. o Check what action prompted this appeal: Indicate what document or action occurred to cause Petitioner to appeal. Check only one. « If you check “other:” Describe the action which prompted this appeal. Use a separate sheet of paper, if necessary.
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL ANSWER FORM PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION MOAHR DOCKET NO. 26-000342 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Unit of Government City of Detroit (Wayne) Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name Lynnette M.I. Last Name Rhymes Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 2 Woodward Ave Suite 804 City or Town Detroit State Michigan ZIP Code 48226 Telephone Number 313-224-3052 Fax Number E-mail Address lynette.rhymes@detroitmi.gov Section 3: Subject Property Information Parcel Identification Number(s): 08009821. Are the parcels listed by Petitioner contiguous or adjoining? If no, list which parcels are adjoining. Classification of Property: Real Residential Pursuant to Michigan Tax Tribunal (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or Board of Review Decision) with this Small Claims Answer, if applicable. If you do not submit this document, you may be held in default.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Section 4: Explain Your Answer to this Appeal Failure To Respond - A city-wide PRE Audit was conducted for the tax years of 2022-2025. Questionnaires were mailed out on April 7, 2025, giving taxpayers 30 days to respond. An additional 7-days grace period was also given. Follow-up notices were mailed on June 10, 2025, giving additional 30 days to taxpayers who failed to respond to city PRE Audit in a timely manner which resulted in denial of PREs for the years in question. Section 5: Jurisdictional Issues List the tax year(s) denied: 2022, 2023, 2024, 2025 Check what action prompted this appeal: Local Unit If you checked “other” above, explain: If Petitioner is appealing from a Board of Review denial, check which Board of Review took action: List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: 07/17/2025 Electronic Signature *Typing your name below will serve as your signature Respondent or Attorney/Authorized Representative’s Signature: /s/ Lynnette Rhymes
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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 Brandon A Guess, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000342 City of Detroit, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of action taken by Board of Review, uncapping notice, PRE denial notice, final assessment notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 14 days of the entry of this order. Therefore, IT IS ORDERED that Petitioner is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.i Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By:_______________________________ Entered: March 23, 2026 Patricia L. Halm, Tribunal Chair 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 i “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received.
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MTT Docket No. 26-000342 Page 2 of 4 A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5)
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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 Brandon A Guess, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000342 City of Detroit, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of action taken by Board of Review, uncapping notice, PRE denial notice, final assessment notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 14 days of the entry of this order. Therefore, IT IS ORDERED that Petitioner is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.ii Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By:_______________________________ Entered: March 23, 2026 Patricia L. Halm, Tribunal Chair 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 ii “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial
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MTT Docket No. 26-000342 Page 4 of 4 service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5)
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RECEIVE pm, . AR FEB 25 2025 PICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR e 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 FirstName Ml. Last Name/Company Name can QOL P.O. Box or Rural Rqjite A G uess GAY muerness, ST City or Town State ZIP Code De 21h MIL AYIA Telephone Number CARYN \ Ha E-mail Addrdss (do not enfer unless you want MTT to send all correspondence via e-mail) (Ze Greair\\c LE amai\ cam Section 2: Petitioner’s AttorneyAuthorized Representative’s Contact Information First Name Last Name Fax Number 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)
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Br Viel
{ 317
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
ks
Section 3: Subject Property Information
Parcel Identification Number:
DEO ARAN
How many
If
you ake appealing more than one parcel, are they contiguous or adjoining?
parcels are you
Yes*
No**
appealing?
*If yes, use a multiple parcel form for Information regarding any contiguous parcels.
*f no, you must file separate appeals for each non-contiguous or non-adjoining parcel ar you will be defaulted,
Property Address (No., Street, City, ST, ZIP)
[If multiple, list first proper
Saddress]
1409" Enperness SF Deda
MT R20
Taking Authority (City or Township)
Qe beni
“Wayne
Classification of Property:
Agricultural
Commercial
Industrial Rest
Timber-Cutover
Developmental
Utility
(check one)
[||
a
(}
OJ
[]
Section 4: Check which of the following
you are appealing
I Residence Exemption
[i
| Qualified Agricultural Exemption
Section 5: Explain the Reason for this Appeal
I mid Ye Princip Pesidence.
Exemption (BRE)
we DecuE + rece Vel my wa \aIR. The,
Hie Ce
yb Sra
|W
We
\
\ihed\ WC Cg BY
uri
PAREN
de SUN
ond)
my wit Yhe Poser
.
Tord ctor, Deh
hl \ Rua na,
Well bt
Er
it
best
Issues
OF SWSpIIn0 ng Aly
@
List the tax year(s) denied:
2D) DONA 2025 DONS
Indicate who denieg/the exemption uplier appeal:Page 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. 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 least 50% at the time of the filing of this petition, Signature *required Petitioperor Attor: "CC ed Rgpresentative’s Signature: Ist Drader ed) 7
Page 4
Section 5: Declarations. This section asks you specific questions about the property, your funding, and your past financial history. 5a, About this\Propertyand Your Money: for this Loan If YES, have you had an ownership interest in another property in the last three years? @NOo OVYES If YES, complete (1) and (2) below: (1) What type of property did you own: primary residence (PR), FHA secondary residence (SR), second home (SH), or investment property (IP)? (2) How did you hold title to the property: by yourself (S), jointly with your spouse (SP), or jointly with another person (0)? B. If this is a Purchase Transaction: Do you have a family relationship or business affiliation with the seller of the property? @©NO OVYES C. Are you borrowing any money for this real estate transaction (e.g., money for your closing costs or down payment) or obtaining any money from another party, such as the seller or realtor, that you have not disclosed on this loan application? @NO OYES If YES, what is the amount of this money? [ D. 1. Have you or will you be applying for a mortgage loan on another property (not the property securing this loan) on or before @NO OVYES closing this transaction that is not disclosed on this loan application? 2. Have you or will you be applying for any new credit (e.g., installment loan, credit card, etc.) on or before closing this loan that @No OYE is not disclosed on this application? E. Will this property be subject to a lien that could take priority over the first mortgage lien, such as a clean energy lien paid through your property taxes (e.g., the Property Assessed Clean Energy Program)? @no Oves F.. Are you a co-signer or guarantor on any debt or loan that is not disclosed on this application? @nNo OVYEes Are there any outstanding judgments against you? @nNo OVYES Are you currently delinquent or in default on a Federal debt? . @©NOo OVYEs I. Are you a party to a lawsuit in which you potentially have any personal financial liability? @No OVYES J. Have you conveyed title to any property in lieu of foreclosure in the past 7 years? @NO OVYES K. Within the past 7 years, have you completed a pre-foreclosure sale or short sale, whereby the property was sold to a third party ONO OVES and the Lender agreed to accept less than the outstanding mortgage balance due? L. Have you had property foreclosed upon in the last 7 years? @NOo OVYES M. Have you declared bankruptcy within the past 7 years? If YES, identify the type(s) of bankruptcy: [1 chapter 7 (I Chapter 11 [J Chapter 12 [J Chapter 13 eno Oo ji]
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4d! Gifts.or Grants You Have Been Given or: Will Receive for this Loan Bd Does not apply Include all gifts and grants below. Under Source, choose from the sources listed here: + Community Nonprofit + Federal Agency « Relative + State Agency * Lender + Employer +
Page 6
CLOS
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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 Brandon A Guess, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000342 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 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 Brandon A Guess, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000342 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 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.
Read document text excerpt
Page 1
RECEIVE pm, . AR FEB 25 2025 PICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR e 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 FirstName Ml. Last Name/Company Name can QOL P.O. Box or Rural Rqjite A G uess GAY muerness, ST City or Town State ZIP Code De 21h MIL AYIA Telephone Number CARYN \ Ha E-mail Addrdss (do not enfer unless you want MTT to send all correspondence via e-mail) (Ze Greair\\c LE amai\ cam Section 2: Petitioner’s AttorneyAuthorized Representative’s Contact Information First Name Last Name Fax Number 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
Br Viel
{ 317
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
ks
Section 3: Subject Property Information
Parcel Identification Number:
DEO ARAN
How many
If
you ake appealing more than one parcel, are they contiguous or adjoining?
parcels are you
Yes*
No**
appealing?
*If yes, use a multiple parcel form for Information regarding any contiguous parcels.
*f no, you must file separate appeals for each non-contiguous or non-adjoining parcel ar you will be defaulted,
Property Address (No., Street, City, ST, ZIP)
[If multiple, list first proper
Saddress]
1409" Enperness SF Deda
MT R20
Taking Authority (City or Township)
Qe beni
“Wayne
Classification of Property:
Agricultural
Commercial
Industrial Rest
Timber-Cutover
Developmental
Utility
(check one)
[||
a
(}
OJ
[]
Section 4: Check which of the following
you are appealing
I Residence Exemption
[i
| Qualified Agricultural Exemption
Section 5: Explain the Reason for this Appeal
I mid Ye Princip Pesidence.
Exemption (BRE)
we DecuE + rece Vel my wa \aIR. The,
Hie Ce
yb Sra
|W
We
\
\ihed\ WC Cg BY
uri
PAREN
de SUN
ond)
my wit Yhe Poser
.
Tord ctor, Deh
hl \ Rua na,
Well bt
Er
it
best
Issues
OF SWSpIIn0 ng Aly
@
List the tax year(s) denied:
2D) DONA 2025 DONS
Indicate who denieg/the exemption uplier appeal:Page 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. 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 least 50% at the time of the filing of this petition, Signature *required Petitioperor Attor: "CC ed Rgpresentative’s Signature: Ist Drader ed) 7
Page 4
Section 5: Declarations. This section asks you specific questions about the property, your funding, and your past financial history. 5a, About this\Propertyand Your Money: for this Loan If YES, have you had an ownership interest in another property in the last three years? @NOo OVYES If YES, complete (1) and (2) below: (1) What type of property did you own: primary residence (PR), FHA secondary residence (SR), second home (SH), or investment property (IP)? (2) How did you hold title to the property: by yourself (S), jointly with your spouse (SP), or jointly with another person (0)? B. If this is a Purchase Transaction: Do you have a family relationship or business affiliation with the seller of the property? @©NO OVYES C. Are you borrowing any money for this real estate transaction (e.g., money for your closing costs or down payment) or obtaining any money from another party, such as the seller or realtor, that you have not disclosed on this loan application? @NO OYES If YES, what is the amount of this money? [ D. 1. Have you or will you be applying for a mortgage loan on another property (not the property securing this loan) on or before @NO OVYES closing this transaction that is not disclosed on this loan application? 2. Have you or will you be applying for any new credit (e.g., installment loan, credit card, etc.) on or before closing this loan that @No OYE is not disclosed on this application? E. Will this property be subject to a lien that could take priority over the first mortgage lien, such as a clean energy lien paid through your property taxes (e.g., the Property Assessed Clean Energy Program)? @no Oves F.. Are you a co-signer or guarantor on any debt or loan that is not disclosed on this application? @nNo OVYEes Are there any outstanding judgments against you? @nNo OVYES Are you currently delinquent or in default on a Federal debt? . @©NOo OVYEs I. Are you a party to a lawsuit in which you potentially have any personal financial liability? @No OVYES J. Have you conveyed title to any property in lieu of foreclosure in the past 7 years? @NO OVYES K. Within the past 7 years, have you completed a pre-foreclosure sale or short sale, whereby the property was sold to a third party ONO OVES and the Lender agreed to accept less than the outstanding mortgage balance due? L. Have you had property foreclosed upon in the last 7 years? @NOo OVYES M. Have you declared bankruptcy within the past 7 years? If YES, identify the type(s) of bankruptcy: [1 chapter 7 (I Chapter 11 [J Chapter 12 [J Chapter 13 eno Oo ji]
Page 5
4d! Gifts.or Grants You Have Been Given or: Will Receive for this Loan Bd Does not apply Include all gifts and grants below. Under Source, choose from the sources listed here: + Community Nonprofit + Federal Agency « Relative + State Agency * Lender + Employer +
Page 6
CLOS
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.