Record Finder / 26-000350-TT
Michigan

Bryan Battjes, Petitioner V Michigan Department Of Treasury, Respondent

Petitioner
Bryan Battjes
Respondent
Michigan Department Of Treasury

Case overview

Docket number
26-000350-TT
Status
Ready Schedule
CaseType
SC Property
Division
Small Claims Division
County
Ingham
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
6Notice of FilingNot recordedNot recorded06/26/2026Not recordedDownload
5Answer was receivedRESPNot recorded05/06/2026Not recordedDownload
4Petition has been verifiedPET104/22/2026Not recordedDownload
3Notice of Docket Number SCNot recordedNot recorded04/22/2026Not recordedDownload
2Attachments to the Petition were filedNot recordedNot recorded03/23/2026Not recordedDownload
1A petition was received.PETNot recorded03/23/2026$25.00Download

Documents

SC-Notice_of_Filing_of_Answer.2026-06-26_14-26-24.pdfRead complete document text →
Read document text excerpt

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

Bryan Battjes,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000350

Michigan Department of Treasury,

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

Page 2

MTT Docket No. 26-000350

Page 2 of 2

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: 

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

Bryan Battjes,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000350

Michigan Department of Treasury,

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

Page 4

MT

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

RECEIVED 

MAY 07 2026 

5647 (Rev. 04-19) 

STATE OF MICHIGAN 

MICHIGAM TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF TREASURY 

RACHAEL EUBANKS 

GOVERNOR 

LANSING 

STATE TREASURER 

May 1, 2026 

Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, Ml 48909 

Re: 

Bryan Battjes v Michigan Department of Treasury 

MTT Docket No 26-000350 

Dear Chief Clerk: 

Enclosed please find Respondent Michigan Department of Treasury's Principal Residence 

Exemption Appeal Answer Form, along with a Proof of Service for the above-mentioned file. 

If you have any questions or concerns, please do not hesitate to contact me at (517) 241- 

2904. 

Sincerely, 

Quale Williams 

Departmental Representative 

Enclosures 

cc: Bryan Battjes

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

BRYAN BATTIJES, 

Petitioner, 

\ 

MTT Docket No. 26-000350 

MICHIGAN DEPARTMENT OF TREASURY, 

Respondent. 

PROOF OF SERVICE 

Quale Williams, says that on May 1, 2026 he served a copy of the Respondent's Principal 

Residence Exemption Appeal Answer Form with attachments, and this Proof of Service 

relative to the above-captioned matter by depositing the same in a receptacle of the 

United States Post office 

in the City of Lansing, Michigan, enclosed 

in an envelope 

bearing postage fully prepaid, plainly addressed as follows: 

Bryan Battjes 

4948 Algonquin Way 

Okemos, MI 48864 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, Mi 48909 

Quaty Willizima

Page 3

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, 26-000350 

Pursuant to Michigan Tax Tribunat (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 

PRE Unit 

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

1 

First Name 

M1 

Last Name 

Quale 

Williams 

Firm Name (if any) 

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

430 West Allegan 

City or Town 

State 

ZiP Code 

Lansing 

Mi 

48922 

Telephone Number 

Fax Number 

517-241-2904 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail} 

williamsg2@michigan.gov 

" Section 3: Subject Property Information 

Parcel Identification Number(s): 

33200112312015 

Are the parcels listed by Petitioner contiguous or adjoining? 

if not, list which parcels are adjoining (i.e. touch). 

[J ves 

[no 

Not Applicable 

Classifteation of Property: 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one)

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

See Attached 

Section 5: Jurisdictional Issues 

List the tax year(s) denied: 

2022, 2023, 2024, 2025 

Check what action prompted this appeal: 

O Notice of Deniat of Principal Residence Exemption was issued 

[| Denial by Board of Review a Denia! by Dept. of Treasury 

[mm Other 

if you checked “other” ahove explain: 

if Petitioner is appealing from a Board of Review denial, check which Board of Review took action: 

March 

(m} July 

[mm] December 

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: 

02/26/2026 

Sighature *Required 

Respondent or Attorney/Authorized Representative’s Signature: 

* Quale Williams

Page 5

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 

Petitioner or Petitioner'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”).

Page 6

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

« 

If Petitioner is appealing from a Board of Review denial: Indicate which 

Board of

Page 7

STATE

Page 8

Br

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.

02._Property_Tax_Appeal_Petition_Form_Principal_Residence_Qualified_Agricultural_Exemption.0b4aa11f-9f68-4a3e-acbe-c15da07696cd.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 

Pursuant to Michigan Tax Tribunal Rule (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 Petition, if applicable. If you do not submit this document, you may be placed in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Bryan

M.I.

Last Name/Company Name

Battjes

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

4948 Algonquin Way

City or Town

Okemos

State

Michigan

ZIP Code

48864

Telephone Number

810-650-3839

Fax Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

bbattjes@gmail.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

Parcel Identification Number:

33200112312015

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel 

form for information regarding any contiguous parcels. If no, you must file separate appeals for each non-

contiguous or non-adjoining parcels or you will be defaulted.

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

1149 W Saginaw St

East Lansing

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48823

Taxing Authority:

City Of East Lansing (INGHAM)

County:

Ingham

Classification of Property:

Real

Residential

Section 4: Check which of the following you are appealing

Principal Residence Exemption

Section 5: Explain the Reason for this Appeal

Dear Honorable Member, Michigan Tax Tribunal,

I am writing for your consideration of this petition as June Battjes was on the deed for 1149 W Saginaw St and this was her primary residence from Fall of 2020 until 

Fall of 2025. 

I didn’t receive the original notification from the Treasury regarding the question of primary resident exemption when it was sent in the fall of 2025. June had just 

moved out and my step daughter Brittany Pleiness-Knapp was in residence. Brittany did not notify me of the tax notifications as she assumed that I was getting 

notices sent to my Okemos residence. She made these assumptions because I have city utility bills, electric, and gas bills sent to my Okemos home. Brittany has 

difficulty managing these kinds of bills due to a traumatic brain injury she sustained when she was a young adult. She is able to be a successful adult working for the 

Michigan Attorney General as a Para Lega (white collar fraud/elder abuse division), but her Mom and I still have to help her manage organizational issues, especially 

pertaining to physical mail. She often forgets to collect the mail in a timely manner. While attending Law School, June had her mail come to our Okemos home as 

well because of Brittany’s struggles with managing the mail appropriately. I first learned of the denial of exemption finding when I received a tax bill from Ingham 

County in February of 2026 that had been mailed to my Okemos address.

I purchased this home for June Battjes to live in while she pursued her higher education degree in July 2020. I lived in Fowlerville, MI at the time the home was 

purchased. At the time June was planning to attend Michigan State University in the fall.

Timeline/Dates of Importance:

July 2020: 1149 W Saginaw St was purchased by myself and my wife Kimberly Battjes

August 2020: Daughter June Battjes moved into 1149 W. Saginaw St. East Lansing, MI 48823

September 2020: A Quitclaim deed was filed granting June 1% ownership of 1149 W Saginaw St and a Form 2368 was filed to establish this address as June’s 

primary residence. These steps were taken upon the direction of City of East Lansing authorities specifically for establishing this address as June’s primary residence.

August 2020 thru May 2022: June attended MSU

May 2022 to present: Step Daughter Brittany Pleiness-Knapp graduated from LCC with a Paralegal degree and moved from Pinckney to 1149 W. Saginaw St. when 

offered a position in Lansing as a Paralegal. 

May 2022 thru August 2022: June worked at Community Living Network in Mason, MI while residing at 1149 W Saginaw St

August 2022: I moved my residence from Fowlerville to Okemos with my wife and son Nicholas Battjes.

September 2022: June began attending University of Michigan Law School. We considered transferring her 1% share to her sister Brittany, but we did not after 

consulting the instructions for Form 2368 because June, although absent at times, intended to return to 1149 W Saginaw St, which she did indeed do during breaks 

from school when the dorms emptied out, over the summer, and after completing her education. She understood that she may accept a legal position in Ingham County 

upon graduation as there are many opportunities, and she has connections to the area. 

September 2022 thru May 2023: June stayed in the dorms at U of M Law school.

May 2023 thru August 2023: June did an internship with Justice Cavanaugh of the Michigan Supreme Court in Lansing and resided at 1149 W Saginaw St.

September 2023 thru May 2024: June stayed in the dorms at U of M Law School.

June 2025 thru October 2025: June lived at 1149 W. Saginaw St. while studying for the bar and applying for jobs.

October 2025: June accepted a position as an assistant prosecutor for Kalamazoo County

October 24 2025: Denial notice date

December 2025: June removed furniture and belongings from her East Lansing home.

Page 3

STATE OF MICHIGAN

GRETCHEN

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.

SC_Notice_of_Docket_Number.2026-04-22_13-58-27.0000.pdfRead complete document text →
Read document text excerpt

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

Bryan Battjes,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000350

Michigan Department of Treasury,

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: April 22, 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

Bryan Battjes,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000350

Michigan Department of Treasury,

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: April 22, 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.

Denial of Request for Informal Conference.pdfRead complete document text →
Read document text excerpt

Page 1

G R E T C H E N W H I T M E R

GOVERNOR

S T A T E O F M I C H I G A N

D E P A R T M E N T O F T R E A S U R Y

LANSING

February 26, 2026

Bryan Battjes, Kimberly Battjes, and June Battjes

1149 W Saginaw St

East Lansing, MI 48823

R A C H A E L E U B A N K S

S T A T E T R E A S U R E R

RE:

Bryan Battjes, Kimberly Battjes, and June Battjes

Docket 2026-0280

PRE Unit File Number 2025-AP-0870

Denial of Michigan Principal Residence Exemption

Denial Notice Date

10/24/2025

1 0 / 2 4 / 2 0 2 5

1 0 / 2 4 / 2 0 2 5

1 0 / 2 4 / 2 0 2 5

T a x Y e a r

2 0 2 2

2 0 2 3

2 0 2 4

2 0 2 5

% Allowed

0.00%

0.00%

0.00 %

0 . 0 0 %

Parcel No.

33200112312015

33200112312015

33200112312015

33200112312015

DENIAL OF REQUEST FOR INFORMAL CONFERENCE

We have received your correspondence postmarked 02/22/2026 in which you requested an

informal conference. Your request for an informal conference is denied as untimely. A request

for an informal conference must be made to the Michigan Department of Treasury within 35

days after your receipt of the Department's denial of the principal residence exemption claim

notice on the above parcel.

This is the Department's final decision in this matter under MCL 211.7cc(8) of the General

Property Tax Act. If you disagree with all or a part of this decision, you may file your petition

with the small claims division of the Michigan Tax Tribunal, P.O. Box 30232, Lansing, Michigan

48909 (telephone number: 517-335-9760) within 35 days of this decision in accordance with

MCL 211.7cc(13).

If you have any questions about your future eligibility for the principal residence exemption,

you should contact your local assessor.

much

a3

possible

C C :

Sincerely,

Dave Matelaki

Dave Matelski, Director

submit

etile

Bureau of Tax Policy

On Behalf of the State Treasurer

# P R E

appeal

?Quale Williams, PRE Unit

m i c h i g a r , g o r \ t a x t r i b

michigan

taxt r i b u n a l

e f i l e

????

HEARINGS DIVISION ? P.O. BOX 30038 ? LANSING, MICHIGAN 48909

www.michigan.gov/treasury hearings ? (517) 636-4117 ? (517) 636-4115 fax ? Treas-PREHearings@michigan.gov

accent

00124297000012020200

email a pass

Page 2

U S P S C E R T I F I E D M A I L ?

PINEY BOWES

$ 8 . 8 6 0

US POSTAGE IMI

FIRST-CLASS

3003845462

ZIP 48913

9 4 1 4 8 1 4 9 0 3 9 8 3 9 4 9 0 1 8 8 7 5

B r y a n B a t t j e s , K i m b e r l y B a t t j e s , a n d J u n e B a t t j e

1 1 4 9 W S a g i n a w S t

E a s t L a n s i n g , M I 4 8 8 2 3

0 0 1 2 4 2 9 7 0 0 0 0 1 2 0 2 0 1 0 0

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.

02._Property_Tax_Appeal_Petition_Form_Principal_Residence_Qualified_Agricultural_Exemption.0b4aa11f-9f68-4a3e-acbe-c15da07696cd.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 

Pursuant to Michigan Tax Tribunal Rule (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 Petition, if applicable. If you do not submit this document, you may be placed in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Bryan

M.I.

Last Name/Company Name

Battjes

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

4948 Algonquin Way

City or Town

Okemos

State

Michigan

ZIP Code

48864

Telephone Number

810-650-3839

Fax Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

bbattjes@gmail.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

Parcel Identification Number:

33200112312015

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel 

form for information regarding any contiguous parcels. If no, you must file separate appeals for each non-

contiguous or non-adjoining parcels or you will be defaulted.

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

1149 W Saginaw St

East Lansing

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48823

Taxing Authority:

City Of East Lansing (INGHAM)

County:

Ingham

Classification of Property:

Real

Residential

Section 4: Check which of the following you are appealing

Principal Residence Exemption

Section 5: Explain the Reason for this Appeal

Dear Honorable Member, Michigan Tax Tribunal,

I am writing for your consideration of this petition as June Battjes was on the deed for 1149 W Saginaw St and this was her primary residence from Fall of 2020 until 

Fall of 2025. 

I didn’t receive the original notification from the Treasury regarding the question of primary resident exemption when it was sent in the fall of 2025. June had just 

moved out and my step daughter Brittany Pleiness-Knapp was in residence. Brittany did not notify me of the tax notifications as she assumed that I was getting 

notices sent to my Okemos residence. She made these assumptions because I have city utility bills, electric, and gas bills sent to my Okemos home. Brittany has 

difficulty managing these kinds of bills due to a traumatic brain injury she sustained when she was a young adult. She is able to be a successful adult working for the 

Michigan Attorney General as a Para Lega (white collar fraud/elder abuse division), but her Mom and I still have to help her manage organizational issues, especially 

pertaining to physical mail. She often forgets to collect the mail in a timely manner. While attending Law School, June had her mail come to our Okemos home as 

well because of Brittany’s struggles with managing the mail appropriately. I first learned of the denial of exemption finding when I received a tax bill from Ingham 

County in February of 2026 that had been mailed to my Okemos address.

I purchased this home for June Battjes to live in while she pursued her higher education degree in July 2020. I lived in Fowlerville, MI at the time the home was 

purchased. At the time June was planning to attend Michigan State University in the fall.

Timeline/Dates of Importance:

July 2020: 1149 W Saginaw St was purchased by myself and my wife Kimberly Battjes

August 2020: Daughter June Battjes moved into 1149 W. Saginaw St. East Lansing, MI 48823

September 2020: A Quitclaim deed was filed granting June 1% ownership of 1149 W Saginaw St and a Form 2368 was filed to establish this address as June’s 

primary residence. These steps were taken upon the direction of City of East Lansing authorities specifically for establishing this address as June’s primary residence.

August 2020 thru May 2022: June attended MSU

May 2022 to present: Step Daughter Brittany Pleiness-Knapp graduated from LCC with a Paralegal degree and moved from Pinckney to 1149 W. Saginaw St. when 

offered a position in Lansing as a Paralegal. 

May 2022 thru August 2022: June worked at Community Living Network in Mason, MI while residing at 1149 W Saginaw St

August 2022: I moved my residence from Fowlerville to Okemos with my wife and son Nicholas Battjes.

September 2022: June began attending University of Michigan Law School. We considered transferring her 1% share to her sister Brittany, but we did not after 

consulting the instructions for Form 2368 because June, although absent at times, intended to return to 1149 W Saginaw St, which she did indeed do during breaks 

from school when the dorms emptied out, over the summer, and after completing her education. She understood that she may accept a legal position in Ingham County 

upon graduation as there are many opportunities, and she has connections to the area. 

September 2022 thru May 2023: June stayed in the dorms at U of M Law school.

May 2023 thru August 2023: June did an internship with Justice Cavanaugh of the Michigan Supreme Court in Lansing and resided at 1149 W Saginaw St.

September 2023 thru May 2024: June stayed in the dorms at U of M Law School.

June 2025 thru October 2025: June lived at 1149 W. Saginaw St. while studying for the bar and applying for jobs.

October 2025: June accepted a position as an assistant prosecutor for Kalamazoo County

October 24 2025: Denial notice date

December 2025: June removed furniture and belongings from her East Lansing home.

Page 3

STATE OF MICHIGAN

GRETCHEN

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.