Record Finder / 26-000092-TT
Michigan
Bruce D McClellan, Petitioner V City Of Detroit, Respondent
- Petitioner
- Bruce D McClellan
- Respondent
- City Of Detroit
Case overview
- Docket number
- 26-000092-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 |
|---|---|---|---|---|---|---|
| 5 | Order of Dismissal | Not recorded | Not recorded | 01/23/2026 | Not recorded | Download |
| 4 | Petition has been verified | PET | 1 | 01/23/2026 | Not recorded | Download |
| 3 | Documentation | PET | Not recorded | 01/14/2026 | Not recorded | Download |
| 2 | Attachments to the Petition were filed | Not recorded | Not recorded | 01/14/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 01/14/2026 | Not recorded | Download |
Documents
Order_of_Dismissal.2026-01-23_15-43-16.0000.pdfRead complete document text →
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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 Bruce D McClellan, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000092 City of Detroit, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: The petition was not filed on or before July 31 of the tax year appealed, as required by MCL 205.735a, or within 30 days of the issuance of a July or December Board of Review Decision, as required by MCL 211.53c. As such, and inasmuch as the Tribunal has no equitable power to waive or otherwise disregard statutory filing requirements and deadlines, it has no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the
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MTT Docket No. 26-000092 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
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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 Bruce D McClellan, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000092 City of Detroit, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: The petition was not filed on or before July 31 of the tax year appealed, as required by MCL 205.735a, or within 30 days of the issuance of a July or December Board of Review Decision, as required by MCL 211.53c. As such, and inasmuch as the Tribunal has no equitable power to waive or otherwise disregard statutory filing requirements and deadlines, it has no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the
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MTT Docket No. 26-000092 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 entry
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STA
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01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.b3d4371e-319a-4c09-b244-f5220ae2e174.pdfRead complete document text →
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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 Bruce M.I. D Last Name/Company Name McClellan Mailing Address (No., Street, P.O. Box or Rural Route) 15328 St Marys City or Town Detroit State Michigan ZIP Code 48227 Telephone Number 3138350625 Fax Number E-mail Address mcclellanbruce@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Kimyetta M.I. L Last Name McClellan-Smith Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 9339 Ashton Ave City or Town Detroit State Michigan ZIP Code 48228 Telephone Number 3133481206 Fax Number E-mail Address kimyetta@live.com 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] 15328 St Marys
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Detroit Michigan 48227 Taxing Authority (City or Township) City of Detroit (Wayne) County Wayne Section 4: Issues Being Appealed (check all that apply) Poverty Exemption Section 5: Explain the Reason for this Appeal As a result of me being disabled, I applied for the poverty exemption. My daughter submitted an updated copy of my state identification to the Wayne Metro office located in the Northwest activity center. Additionally I called twice to confirm all documents were received with both Wayne Metro and the Assessors office. I was advised everything was received. However, I received a denial letter from the board of review that my state identification was missing. I am attaching a copy of my state identification in the hopes of your assistance to advocate on my behalf regarding my poverty exemption. Thank you! Section 6: Jurisdictional Issues Year(s) you are appealing: 2023-2024 and 2024-2025 Did you protest the assessment at a Board of Review (BOR)? If Yes, check which BOR you attended AND upload the BOR decision: If No, check the applicable reason(s): Did you request a Poverty Exemption at the BOR? No If Yes, check which BOR considered your application AND upload the BOR decision: March July December If No, explain why: I did not go to the board. I filed the poverty exemption through the Hope application with the assistance of Wayne Metro. Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: Classification of Property:
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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: Current Taxable Value as established by the BOR: What do you believe is the fair market value (also known as True Cash Value)? Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 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? Yes 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 filing fee, plus $25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. If your property is residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $125.00 $100,000.01 to $500,000.00 $200.00 $Over $500,000.00 $300.00 If your property is NOT residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $250.00 * Plus $25.00 for each additional parcel, as indicated above. If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Bruce McClellan
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Denial Tax Letter 2025.pdfRead complete document text →
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Coleman A. Young Municipal Center 2 Phone: (313) 124-3035 Woodward Avenue, Sulte 105 Fax: (313) 224-4576 Datroit, Michigan 48226 woarw, detroit gov December 9, 2025 DISTRICT: 1 MCCLELLAN, BRUCE 15328 SAINT MARYS ST DETROIT WI 48227-1928 RE: 2025 DECEMBER BOARD OF REVIEW PETITION NUMBER: D-63593 * 22058806. F. 3 16328 ST MARYS Fropary Classification: 401 In @ccordance with General Property Tax Act MCL 211, Ty, BY REAS: . ON OF POVERTY, of Review has considered your 2028 homeowners prop . The Decamber 8 described propery. property lax exemption application regarding the sbaue. The homeowner's property tax sxsmption has boon DENIED. (Ressen for denis! below Valid Id Not Provided for Applicant B YOU ARE RESPONSIBLE FOR PAYING FOR THE 2025 SUMMER and WINTER TAXES.- If you disagree with tha Board «of Reviews decision, further appeal may be made to the Michi i within 30 days of this notice. Information on now to appeal including the petiten form sean Tax Tribunal michigan wiaxirb You can print the petition that apples (0 your BpPeal and mall the eat along with tis notice te Michigan Tax Tribunal 81 P.O. Box 3232, Lansing, Michigan ory Alte Appeal 2025 Assessed Value 510 2075 Taxable Value en if you have any questions regarding this notice. please contact tha City of Cetra Office of te Asassor ot 313-224-3035.
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IMG_6532_Redacted.pdfRead complete document text →
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ENHANCED IDENTIFICATION ' BRUCE DARRON
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01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.b3d4371e-319a-4c09-b244-f5220ae2e174.pdfRead complete document text →
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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 Bruce M.I. D Last Name/Company Name McClellan Mailing Address (No., Street, P.O. Box or Rural Route) 15328 St Marys City or Town Detroit State Michigan ZIP Code 48227 Telephone Number 3138350625 Fax Number E-mail Address mcclellanbruce@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Kimyetta M.I. L Last Name McClellan-Smith Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 9339 Ashton Ave City or Town Detroit State Michigan ZIP Code 48228 Telephone Number 3133481206 Fax Number E-mail Address kimyetta@live.com 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] 15328 St Marys
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Detroit Michigan 48227 Taxing Authority (City or Township) City of Detroit (Wayne) County Wayne Section 4: Issues Being Appealed (check all that apply) Poverty Exemption Section 5: Explain the Reason for this Appeal As a result of me being disabled, I applied for the poverty exemption. My daughter submitted an updated copy of my state identification to the Wayne Metro office located in the Northwest activity center. Additionally I called twice to confirm all documents were received with both Wayne Metro and the Assessors office. I was advised everything was received. However, I received a denial letter from the board of review that my state identification was missing. I am attaching a copy of my state identification in the hopes of your assistance to advocate on my behalf regarding my poverty exemption. Thank you! Section 6: Jurisdictional Issues Year(s) you are appealing: 2023-2024 and 2024-2025 Did you protest the assessment at a Board of Review (BOR)? If Yes, check which BOR you attended AND upload the BOR decision: If No, check the applicable reason(s): Did you request a Poverty Exemption at the BOR? No If Yes, check which BOR considered your application AND upload the BOR decision: March July December If No, explain why: I did not go to the board. I filed the poverty exemption through the Hope application with the assistance of Wayne Metro. Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: Classification of Property:
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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: Current Taxable Value as established by the BOR: What do you believe is the fair market value (also known as True Cash Value)? Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 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? Yes 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 filing fee, plus $25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. If your property is residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $125.00 $100,000.01 to $500,000.00 $200.00 $Over $500,000.00 $300.00 If your property is NOT residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $250.00 * Plus $25.00 for each additional parcel, as indicated above. If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Bruce McClellan
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.