Record Finder / 24-004183-TT
Michigan

Carl Prince, Petitioner V County Of Oakland, Respondent

Petitioner
Carl Prince
Respondent
County Of Oakland, City Of Pontiac

Case overview

Docket number
24-004183-TT
Status
Disposed
CaseType
SC Property
Division
Small Claims Division
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
6Order of DismissalNot recordedNot recorded12/23/2024Not recordedDownload
5Petition has been verifiedPET112/23/2024Not recordedDownload
4Attachments to the Answer were filedNot recordedNot recorded12/20/2024Not recordedDownload
3Answer was receivedNot recordedNot recorded12/20/2024Not recordedDownload
2Notice of Docket Number SCNot recordedNot recorded12/18/2024Not recordedDownload
1A petition was received.PETNot recorded12/10/2024$0.00Download

Documents

Order_of_Dismissal.2024-12-23_12-04-40.0000.pdfRead complete document text →
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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

Carl Prince, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-004183

County Of Oakland,

Respondent.

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that:

The issue in this case is already pending in another case and, as such, this appeal is 

duplicative and shall be dismissed. 

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 

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

Page 2

MTT Docket No. 24-004183

Page 2 of 8

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: December 23, 2024

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 provide 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

Carl Prince, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-004183

County Of Oakland,

Respondent.

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that:

The issue in this case is already pending in another case and, as such, this appeal is 

duplicative and shall be dismissed. 

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 

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

Page 4

MTT Docket No. 24-004183

Page 4 of 8

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: December 23, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 5

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN,

Page 6

MTT Docket

Page 7

S

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Page 1

RECEIVED 

DEC 13 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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 defauit. 

Section 1: Petitioner’s Contact Information 

First Name 

ME 

Last Name/Company Name 

Carl 

Prince 

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

1332A Hadley St 

City or Town 

State 

ZIP Code 

Milwaukee 

WI 

53206-2645 

Telephone Number 

Fax Number 

414-510-4029 

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

twoprinceman@yahoo.com 

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

i 

First Name 

ML 

Last Name 

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) 

Section 3: Subject Property Information 

How many 

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

parcels are you 

Yes* 

[] No* 

appealing? 

*If yes, use a multiple parce! form for information regarding any contiguous parcels.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

M True Cash and Taxable Value 

[M Poverty Exemption 

{1 Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[T} uncapping of Taxable Value 

[1 tligible Manufacturing Personal Property (ESA) 

Exemption from Taxation (other than the denial of a 

[1 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

This church property entity is 501C3 and has been tax exempt for many years. This is a 

domestic nonprofit corporation since 1929. The property functions as a church, was 

build as such and is operating as such. The property has been erronously classified as 

commercial and has been taxed accordingly. Our church pastor is a veteran and the 

church congregation was severely dissimated by the COVID-19 pandemic and attrition. 

The resulted paperwork could not be completed and filed in a timely manner due to 

government mandated shutdowns to stay at home. We are in a financial hardship and 

borrowed money to pay the assesed delinquent taxes and must repay the loans we 

borrowed. The commercial tax assessment precludes our operation as a religious 

organization and hinders our ability to serve this community with religious morality and 

community service. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2019 - 2023 

Did you protest the assessment at a Board of Review (BOR)? [] Yes 

[Mf No 

if Yes, check which BOR you attended AND attach the BOR decision: [1 March 

[1 duly 

[1 December 

if No, check the applicable reason(s): 

[I Not required to attend 

[| Assessment Change Notice was not received by Petitioner 

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

Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 7: Valuation Information +use the multiple parce! form for additional, contiguous parcels. 

Parcel Identification Number: 

641430352020 

Classification of Property: 

Real 

Personal 

(check one) 

] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

227,450 

Current Taxable Value as established by the BOR: 

227,450 

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

150,000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

75,000 

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

162,450 

Section 8: Classification Information +oniy the mi bep't of Treasury may appeal this issue to the Tribunal 

Parcel Identification Number: 

641430352020 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{check one) 

ri] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmentat 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

a 

Agricultural 

Commercial 

[Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Church - Nonprofit 

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

Church - Nonprofit

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

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

O ves 

[A no 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

[I Yes 

[4 No 

If you answered yes to either or both of the above 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

Page 5

ph

Page 6

-

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DKT# 24-004183-ATTACHMENTS TO ANSWER.pdfRead complete document text →
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Page 1

Wigan Department of Treasury 

THIS 

IS 

NOT 

A 

TAX 

BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. 

FROM: CITY OF PONTIAC 

PARCEL IDENTIFICATION 

MICHEAL R. LOHMEIER, ASSESSOR 

PARCEL NUMBER: 

64-14-30-352-020 

47450 WOODWARD AVENUE 

PONTIAC 

MI 48342-2271 

PROPERTY ADDRESS: 

858 W HURON ST 

PONTIAC, MI 48341-1532 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE EXEMPTION 

ivi THE SHY Roe 

% Exempt As "Homeowners Principal Residence": 

.00% 

858 W HURON ST 

% Exempt As "Qualified Agricultural Property": 

.00% 

PONTIAC MI 48341-1532 

% Exempt As "MBT Industrial Personal": 

.00% 

- 

% Exempt As "MBT Commercial Personal": 

.00% 

Exempt As "Qualified Forest Property": 

O Yes 

No 

Exempt As "Development Property": 

O Yes 

No 

LEGAL DESCRIPTION: 

T3N, R10E, SEC 30 INDIAN VILLAGE LOTS 206 TO 210 INCL 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

201 

(COMMERCIAL-IMPROVED) 

PRIOR YEAR'S CLASSIFICATION: 

201 

(COMMERCIAL-IMPROVED) 

The change in taxable value will increase/decrease your tax bill for the 2024 

PRIOR AMOUNT 

CN 

AMOUNT 

CAA 

year by approximately: 

$541 

YEAR: 

2023 

YEAR 

2024 

CURRENT YEAR 

1. TAXABLE VALUE: 

192,580 

202,200 

9,620 

2. ASSESSED VALUE: 

203,860 

227,450 

23,590 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

203,860 

227,450 

23,590 

5. There WAS or WAS NOT a transfer of ownership on this property in 2023: WAS NOT 

6. Assessor Change Reason(s): 

Market Adjustment 

The 2024 Inflation Rate Multiplier is: 1.05 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the following: 

Oakland County Equalization 

(248)858-0776 or (248)858-0773 

equal@oakgov.com 

March Board of Review Appeal Information: 

The Board of Review will meet at the Pontiac City Hall (47450 Woodward Avenue) on Tuesday, March 5th for an Organizational 

Meeting from 9:00 am until 12:00 noon. Appeals will be heard: 

Tuesday, March 5th from 1:00 pm until 4:00 pm. 

Wednesday, March 6th from 9:00 am until 12:00 noon and 1:00 pm until 4:00 pm. 

Thursday, March 7th from 2:00 pm until 5:00 pm and 6:00 pm until 9:00 pm. 

Friday, March 8th from 9:00 am until 12:00 noon and 1:00 pm until 4:00 pm. 

To schedule an appointment IN ADVANCE for the Board of Review, 

please contact Oakland County Equalization Division at (248) 858-0773. 

The Board of Review will accept written appeals if received prior to the closing of the Board of Review. 

NOTE: Written appeals MUST be in letter form. Emails will NOT be accepted.

Page 2

AFFIDAVIT OF MAILING 

STATE OF MICHIGAN} 

COUNTY OF OAKLAND} 

Adam Bailey, being first duly sworn, says that he enclosed in a 

window envelope, 2024 Real Property Assessment Change Notices, then 

sealed the envelopes and mailed the notices to residents in Madison 

Heights 

and Pontiac. 

Affiant further states that he delivered said envelope to the Michigan 

Metroplex Post Office in the City of Pontiac, State of Michigan on the 14% 

day of February, 2024. 

Affiant further states that he placed such amount of postage in Oakland 

County’s Permit #14 account that is required by postal regulations for the 

mail to go Presorted First Class. 

A 

Ta 

Adam Bailey, Oakland County Support Services Supervisor 

Subscribed and sworn to before me this ate day of 

M aren 

2024. 

“Aine Dien 

Public Notary 

Kimberly ©. Hampten 

Oakland County, Michigan 

My Commission expires q r 14-2035

Page 3

i 

Te 

NDER: COMPLETE THIS SECTION 

Complete items 1, 2, and 3. 

HW 

Print your name and address on the reverse 

so that we can return the cardto you. 

COMPLETE THIS SECTION ON DELIVERY 

or on the front if space permits. 

1. 

Article Addressed to: 

Ms Fidel(a White 

Trraaph Ceugely 

Po Poo Horst 

Redferel 

M| 48240-0254 

| 

| 

| 

Attach this card ta'the back 

of the mailpiece, 

| 

| 

| 

9590 9402 7304 2028 8599 43 

© Grid wa 

0 Collect on Delivery 

2. Article Number (Transfer from service label) 

(over 

0 Certified Mail Restricted Delivery 

3. Service Type 

Q Priority Mail Express® 

O Adult Signature 

DO Registered Mail™ 

0 Adult Signature Restricted Delivery 

[=] Registered Mail Restricted 

Delivery 

0 Signature Confirmation™ 

0 Signature Confirmation 

0 Collect on Delivery Restricted Delivery 

Restricted Delivery 

! 

0 Insured Mail 

7019 

1120 

0002 

0234 

OO2y 

EL 

nesiroted Defiviry 

| PS Form 3811, July 2020 psn 7530-02-000-9053 

U.S. Postal Service™ 

CERTIFIED MAIL® RECEIPT 

Domestic Return Receipt 

; 

I= 

Domestic Mail Only 

; 

: 

© 

: 5 

For delivery information, 

our website at www.usps.com 

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NYEEICH 

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OFFICIAL 

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Certified M: 

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Ea Seices & Fass (check bo, add feo as appropriate) 

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"FU | [JReturn Receipt (electronic) 

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{23 | [Cortifid Mall Restricted Delivery 

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Page 4

fox 

= 

COUNTY MICHIGAN 

OAKLAND COUNTY EXECUTIVE DAVID COULTER 

MANAGEMENT & BUDGET 

Equalization Division 

(248) 858-0740 

| equal@oakgov.com 

Ms. Fidelia White 

March 4, 2024 

Trustee Manager 

Triumph The Church & Kingdom of God in Christ 

PO Box 40254 

Redford, MI 48240 

RE: 

Application for Exemption of Real Estate 

Real Property Parcel: 64-14-30-352-020 

Dear Ms. Fidelia White, 

"In connection with your application for exemption of the captioned subject parcel, we find no 

basis to grant exemption status pursuant to MCL 211.7s. Based upon the information submitted, 

we find that the property’s usage does not fulfill the guidelines outlined in MCL 211.7s of the 

Michigan General

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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 ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-004183

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of Pontiac (OAKLAND)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Terry

M.I.

D

Last Name

Schultz

Firm Name (if any)

Oakland County Equalization

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

250 Elizabeth Lake Rd.

Suite 1000 West

City or Town

Pontiac

State

Michigan

ZIP Code

48341

Telephone Number

248-858-0740

Fax Number

248-975-4407

E-mail Address

appeals@oakgov.com

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

No

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

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, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

THIS PARCEL IS ALREADY UNDER APPEAL. PLEASE SEE DOCKET # 24-003464.

THE PROPERTY’S TRUE CASH, ASSESSED, & TAXABLE VALUES WERE PROPERLY CALCULATED AND ARE IN CONFORMANCE WITH THE 

MICHIGAN CONSTITUTION, APPLICABLE STATUTES, AND APPLICABLE REGULATIONS.

PETITIONER FAILED TO DEMONSTRATE THAT IT OCCUPIED THE PROPERTY IN QUESTION AS A HOUSE OF PUBLIC WORSHIP, USED 

PREDOMINATELY FOR RELIGIOUS SERVICES OR FOR TEACHING THE RELIGIOUS TRUTHS AND BELIEFS OF THE SOCIETY OR AS A 

PARSONAGE AS OF TAX DAY 12/31/2023 AS REQUIRED PER MCL 211.7S.

Section 5: Jurisdictional Issues

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES

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

If yes, check which BOR Petitioner attended: 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? *Submit a copy of the Notice of Assessment with the Answer.

If the July or December BOR revised the assessment(s) at issue, did it have authority? 

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

No

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s Poverty Exemption:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR? 

If Yes, check which BOR Petitioner attended:

Tax Year(s) denied:

2024

List the date the exemption was denied:

3/04/2024

What statutory section did Petitioner request the subject property be exempt?

MCL 211.7s

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

64-14-30-352-020

Classification of Property:

Real 

Commercial

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

$227,450

Current Taxable Value as established by the BOR:

$202,200

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

$454,900

Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value.

$227,450

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

$202,200

Electronic Signature *Typing your name below will serve as your signature

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ TERRY D. SCHULTZ

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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

Carl Prince,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004183

County Of Oakland,

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 279. 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: December 18, 2024

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 provide 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

Carl Prince,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004183

County Of Oakland,

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 279. 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: December 18, 2024

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 provide 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

RECEIVED 

DEC 13 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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 defauit. 

Section 1: Petitioner’s Contact Information 

First Name 

ME 

Last Name/Company Name 

Carl 

Prince 

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

1332A Hadley St 

City or Town 

State 

ZIP Code 

Milwaukee 

WI 

53206-2645 

Telephone Number 

Fax Number 

414-510-4029 

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

twoprinceman@yahoo.com 

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

i 

First Name 

ML 

Last Name 

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) 

Section 3: Subject Property Information 

How many 

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

parcels are you 

Yes* 

[] No* 

appealing? 

*If yes, use a multiple parce! form for information regarding any contiguous parcels.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

M True Cash and Taxable Value 

[M Poverty Exemption 

{1 Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[T} uncapping of Taxable Value 

[1 tligible Manufacturing Personal Property (ESA) 

Exemption from Taxation (other than the denial of a 

[1 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

This church property entity is 501C3 and has been tax exempt for many years. This is a 

domestic nonprofit corporation since 1929. The property functions as a church, was 

build as such and is operating as such. The property has been erronously classified as 

commercial and has been taxed accordingly. Our church pastor is a veteran and the 

church congregation was severely dissimated by the COVID-19 pandemic and attrition. 

The resulted paperwork could not be completed and filed in a timely manner due to 

government mandated shutdowns to stay at home. We are in a financial hardship and 

borrowed money to pay the assesed delinquent taxes and must repay the loans we 

borrowed. The commercial tax assessment precludes our operation as a religious 

organization and hinders our ability to serve this community with religious morality and 

community service. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2019 - 2023 

Did you protest the assessment at a Board of Review (BOR)? [] Yes 

[Mf No 

if Yes, check which BOR you attended AND attach the BOR decision: [1 March 

[1 duly 

[1 December 

if No, check the applicable reason(s): 

[I Not required to attend 

[| Assessment Change Notice was not received by Petitioner 

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

Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 7: Valuation Information +use the multiple parce! form for additional, contiguous parcels. 

Parcel Identification Number: 

641430352020 

Classification of Property: 

Real 

Personal 

(check one) 

] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

227,450 

Current Taxable Value as established by the BOR: 

227,450 

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

150,000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

75,000 

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

162,450 

Section 8: Classification Information +oniy the mi bep't of Treasury may appeal this issue to the Tribunal 

Parcel Identification Number: 

641430352020 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{check one) 

ri] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmentat 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

a 

Agricultural 

Commercial 

[Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Church - Nonprofit 

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

Church - Nonprofit

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

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

O ves 

[A no 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

[I Yes 

[4 No 

If you answered yes to either or both of the above 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

Page 5

ph

Page 6

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