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 # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 6 | Notice of Filing | Not recorded | Not recorded | 06/26/2026 | Not recorded | Download |
| 5 | Answer was received | RESP | Not recorded | 05/06/2026 | Not recorded | Download |
| 4 | Petition has been verified | PET | 1 | 04/22/2026 | Not recorded | Download |
| 3 | Notice of Docket Number SC | Not recorded | Not recorded | 04/22/2026 | Not recorded | Download |
| 2 | Attachments to the Petition were filed | Not recorded | Not recorded | 03/23/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 03/23/2026 | $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 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
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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
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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 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
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MT
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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
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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
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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, 26-000350 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)
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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 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
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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 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”).
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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
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STATE
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Br
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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 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
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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.
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STATE OF MICHIGAN GRETCHEN
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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 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
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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 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
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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
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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 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
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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.
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STATE OF MICHIGAN GRETCHEN
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