Charles Duggan, Petitioner V Township Of Ann Arbor, Respondent

Page 1

Court of Appeals, State of Michigan 

ORDER 

CHARLES DUGGAN V ANN ARBOR TOWNSHIP 

Docket No. 

380448 

LC No. 

26-000073 

Michael F. Gadola, Chief Judge, acting under MCR 7.201(B)(3), orders: 

The claim of appeal is DISMISSED for failure to pursue the case in conformity with the 

rules. MCR 7.201(B)(3) and 7.216(A)(10). The Clerk of this Court provided notice regarding the nature 

of the defects in this filing, and the defects were not corrected in a timely manner by providing this Court 

with the entry fee of $375 or a motion to waive fees; the judgment or order appealed from; the court 

reporter's certificate; the register of actions; a jurisdictional checklist; a signed claim of appeal form; and 

a proof of service that identifies the person served on behalf of appellee Ann Arbor Township and where 

that person was served. Dismissal is without prejudice to whatever other relief may be available consistent 

with the Court Rules. 

May 29, 2026

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Page 1

RECEIVED 

APR @ 1 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Oaecles Mm. DutePy 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\ 

MTT Docket No 86000073 

N 

Povo Aso rows gh p 

Respondent(s) 

MOTION FOR RECONSIDERATION 

1. 

1 wish this Tribunal to reconsider Te 0rOLc of DISMISS SAR 

- 

2. 

Good cause exists to grant reconsideration because: 

~y 

1 

? 

: 

The, Tororo ShiPs EIT IFT Rao Ler rUCr0ps Cor APPL 

l STAT 

© 

A% DAY kiwi v Roe FSARESTN od 

L Fried withive IVE 

3. 

| ask this Tribunal to grant my “WS 

Party/Representative 

(sign here) 

Chace 

ML 

DUGGAN 

[Print/type name of person signing} 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

03 

3&6 

A0UG 

WCQ 

Date 

(sign here)

Page 2

MTT Docket No. 26-000073 

2025 DECEMBER BOARD OF REVIEW 

Change Notice 

Dec 09, 2025 

DUGGAN, 

CAROL ANN 

- 

CHARLES 

M 

2120 

OLD EARHART 

RD 

ANN ARBOR 

MI 

48105 

Re: December Board of Review Change Notice 

1-09-13-300-028 

2120 OLD EARHART RD 

Dear Property Owner: 

On Dec 09, 2025 

, the December Board of Review made the following correction to the assessed, capped 

and/or taxable values for the above referenced parcel. 

Original 

Corrected 

Year 

Assessed 

Capped 

Taxable 

Year 

Assessed 

Capped 

Taxable 

2025 

263,300 < 

73,094 

73,094 

2025 

263,300 

73,094 

73,094 

Principal Residence Exemption 

100.0000 

Principal Residence Exemption 

100.0000 

Reason: 

100 - HARDSHIP DENIED 

Adjustment Type: 

MCL 211.7u - Poverty Exemption 

The action of the December Board of Review may 

be appeale 

¢ 

higa 

ribur 

hir 

vs 

after the final decision, ruling or determination. I appeal to the Mighigan Tax Tribunal, file at petition with 

the MTT that can be obtained from their website 

http://www.michigan.gov/taxtrib 

F GONRTRIGe 

If you have any questions regarding the above changes, please do not hesitate to contact us a{734) 663-3418 

Sincerely

Page 3

CHARLES DUCA 

AN OLN ERRAARY fo. 

New Oskar 

URIS 

METROPLEX #41 580 

26 MAR 2026 PMS 

L 

PMN Bro TAX TEIB0 DAL 

Gl 

WwW. OTTAWA 

ST. 

LANG 

NG MIT. HE33 

uv 

9200 

| € ¥VN 

peneosy 

I-107018 

heb lpi 

Pah 

ne nbn 

path LA

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.

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 

Charles Duggan, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000073 

 

Ann Arbor Township, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

ORDER DENYING PETITIONER’S MOTION FOR RECONSIDERATION 

 

On March 26, 2026, Petitioner filed a motion requesting that the Tribunal reconsider the 

Order of Dismissal entered in this case on March 9, 2026. In the motion, Petitioner 

states that the Township’s written instructions provide a 35-day time limit for filing an 

appeal, and Petitioner filed an appeal with the Michigan Tax Tribunal during that time. 

 

The Tribunal has considered the motion and case file and finds that, as indicated in the 

Order of Dismissal, it has no authority over Petitioner’s appeal. The pleadings and 

accompanying documentation indicate that Petitioner is appealing the poverty 

exemption denial for Parcel No. I-09-13-300-028 for the 2025 tax year. The Tribunal 

has no authority over that parcel under MCL 211.53c, however, because Petitioner 

failed to appeal the December Board of Review (BOR) decision to the Tribunal within 30 

days of that decision.1 That decision is dated December 9, 2025.2 However, the 

petition in this case was filed on January 10, 2026. In other words, the appeal was filed 

beyond the statutory timeframe. 

 

Petitioner’s failure to file the appeal by the statutory deadline is a failure to invoke the 

Tribunal’s statutory jurisdiction over this proceeding.3 In Sixarp, the Michigan Supreme 

Court reiterated previous appellate decisions in its reasoning that the Tribunal’s 

jurisdiction is statutory by nature. The Court stated: 

 

MCL 205.735a(3) “is not a notice statute, but is a jurisdictional statute that 

governs when and how a petitioner invokes the Tax Tribunal’s jurisdiction.” 

We therefore overrule Parkview4 to the extent that it incorrectly held that the 

protest requirement of . . . the precursor to MCL 205.735a . . . is a mere 

“procedural requirement for perfecting an appeal in the Tax Tribunal” and 

not an express limitation on the MTT’s jurisdiction. Instead, the protest 

requirement of MCL 205.735a(3) may only be waived by the court if 

 

1 MCL 211.53c states: “If the July or December board of review denies a claim for exemption under 

section 7u, the person claiming the exemption may appeal that decision to the Michigan tax tribunal within 

30 days of the denial.” See also MCL 211.7u and MCL 211.53b. 

2 See Petitioner’s response to January 21, 2026 Order of Default. 

3 See Sixarp, LLC v Byron Twp, __Mich __; __ NW3d __ (2025) (Docket No 166190) at 8 (SixArp). 

4 Parkview Memorial Ass’n v City of Livonia¸ 183 Mich App 116; 454 NW2d 169 (1990).

Page 2

MTT Docket No. 26-000073 

Page 2 of 3 

 

necessary to remedy a constitutional due-process violation that deprived 

the taxpayer of their ability to invoke the right to protest.5 

 

The Tribunal finds that the same reasoning relied upon by the Sixarp court is applicable 

to MCL 211.53c in this case. The Legislature created a statutory jurisdiction 

requirement that the BOR decision be appealed by filing a petition with the Tribunal 

within 30 days of the day of the December BOR notice. This statutory subsection, like 

MCL 205.735a(3), controls the Tribunal’s jurisdiction over an appeal. The Tribunal has 

no equitable power to disregard a statutory filing deadline.6 “[S]imply because the 

plaintiffs' underlying claim has a constitutional dimension, and may even be meritorious, 

does not excuse the plaintiffs' failure to assert their claim within the applicable statutory 

period of limitation.7 

 

The Tribunal recognizes that Petitioner accurately indicates that the BOR denial notice

Page 3

MTT

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Page 1

RECEIVED 

APR @ 1 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Oaecles Mm. DutePy 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\ 

MTT Docket No 86000073 

N 

Povo Aso rows gh p 

Respondent(s) 

MOTION FOR RECONSIDERATION 

1. 

1 wish this Tribunal to reconsider Te 0rOLc of DISMISS SAR 

- 

2. 

Good cause exists to grant reconsideration because: 

~y 

1 

? 

: 

The, Tororo ShiPs EIT IFT Rao Ler rUCr0ps Cor APPL 

l STAT 

© 

A% DAY kiwi v Roe FSARESTN od 

L Fried withive IVE 

3. 

| ask this Tribunal to grant my “WS 

Party/Representative 

(sign here) 

Chace 

ML 

DUGGAN 

[Print/type name of person signing} 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

03 

3&6 

A0UG 

WCQ 

Date 

(sign here)

Page 2

MTT Docket No. 26-000073 

2025 DECEMBER BOARD OF REVIEW 

Change Notice 

Dec 09, 2025 

DUGGAN, 

CAROL ANN 

- 

CHARLES 

M 

2120 

OLD EARHART 

RD 

ANN ARBOR 

MI 

48105 

Re: December Board of Review Change Notice 

1-09-13-300-028 

2120 OLD EARHART RD 

Dear Property Owner: 

On Dec 09, 2025 

, the December Board of Review made the following correction to the assessed, capped 

and/or taxable values for the above referenced parcel. 

Original 

Corrected 

Year 

Assessed 

Capped 

Taxable 

Year 

Assessed 

Capped 

Taxable 

2025 

263,300 < 

73,094 

73,094 

2025 

263,300 

73,094 

73,094 

Principal Residence Exemption 

100.0000 

Principal Residence Exemption 

100.0000 

Reason: 

100 - HARDSHIP DENIED 

Adjustment Type: 

MCL 211.7u - Poverty Exemption 

The action of the December Board of Review may 

be appeale 

¢ 

higa 

ribur 

hir 

vs 

after the final decision, ruling or determination. I appeal to the Mighigan Tax Tribunal, file at petition with 

the MTT that can be obtained from their website 

http://www.michigan.gov/taxtrib 

F GONRTRIGe 

If you have any questions regarding the above changes, please do not hesitate to contact us a{734) 663-3418 

Sincerely

Page 3

CHARLES DUCA 

AN OLN ERRAARY fo. 

New Oskar 

URIS 

METROPLEX #41 580 

26 MAR 2026 PMS 

L 

PMN Bro TAX TEIB0 DAL 

Gl 

WwW. OTTAWA 

ST. 

LANG 

NG MIT. HE33 

uv 

9200 

| € ¥VN 

peneosy 

I-107018 

heb lpi 

Pah 

ne nbn 

path LA

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.

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

Charles Duggan, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000073

Township Of Ann Arbor,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed on or before July 31 of the tax year appealed, as required by 

MCL 205.735a, or within 30 days of the issuance of a July or December Board of 

Review Decision, as required by MCL 211.53c. As such, and inasmuch as the Tribunal 

has no equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the

Page 2

MTT Docket No. 26-000073

Page 2 of 6

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: March 9, 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 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

Charles Duggan, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000073

Township Of Ann Arbor,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed on or before July 31 of the tax year appealed, as required by 

MCL 205.735a, or within 30 days of the issuance of a July or December Board

Page 4

M

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.

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

Charles Duggan, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000073

Township Of Ann Arbor,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on January 21, 2026, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: March 9, 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

Charles Duggan, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000073

Township Of Ann Arbor,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on January 21, 2026, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: March 9, 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.

Page 1

MTT Docket No. 26-000073 

eo 

CAROL A DUGGAN 

2120 Old Earhart Rd 

, Ann Arbor, Mi 48105-2754 

ACCOUNT NUMBER: 920059630371 

octet estore 

- 

| 

BILL FROM 

BULTO 

DESCRIPTION 

METERFEROM 

| METERTO 

USAGE 

RAYS 

BILLED 

| 

01/01/2025 

01/01/2025 

01/01/2025 

| BEGINNING ACCOUNT BALANCE 

Rn 

ERED 

0112112025 

01/21/2025 

Invoicing 

i 

0 

12.95 

01/21/2025 

12/19/2024 li 

01/21/2025 

_ | Gas full service residential - heating 

9,381 ACTUAL 

9.742 ACTUAL 

361 

33 

348.49 

02/19/2025 

02/19/2025 

Invoicing 

0 

1295 

02/19/2025 

01/22/2025 

02/18/2025 

| Gas full service residential 

- heating 

9,742 ACTUAL 

| 47 ACTUAL 

-9,695 

32 

296.89 

03/19/2025 

02/19/2025 

03/18/2025 

[Gas full service residential - heating 

233 ACTUAL 

262 ACTUAL 

29 

28 

213.97 

i 

03/19/2025 

03/19/2025 

Invoicing 

0 

12.85 

04/21/2025 

03/19/2025 

04/17/2025 

| Gas full service residential. heating 

~ [262 acTUAL 

384 ACTUAL 

122 

29 

132.79 

04/21/2025 

04/21/2025 

Invoicing 

iH 

0 

12.95 

: 

1 

05/20/2025 

04/18/2025 

05/20/2025 

Gas full service residential - heating 

384 ACTUAL 

409 ACTUAL 

25 

32 

39.67 

05/20/2025 

05/20/2025 

Invoicing 

0 

14.14 

| 

06/23/2025 

05/21/2025 

06/18/2025 

Gas full service residential 

- heating 

409 ACTUAL 

416 ACTUAL 

7 

28 

22.43 

| 

06/23/2025 

06/23/2025 

Invoicing 

0 

14.95 

07/21/2025 

0712112025 

TR 

Invoicing 

= 

0 

14.95 

07/29/2025 

07/29/2025 

Invoicing 

0 

44.04] 

07/29/2025 

06/20/2025 

07/21/2025 

Gas full service residential - heating 

402 ACTUAL 

405 ACTUAL 

3 

94 

60.48 

08/20/2025 

08/20/2025 

Invoicing 

0 

14.95 

08/20/2025 

07/22/2025 

08/18/2025 

Gas full service residential - heating 

405 ACTUAL 

408 ACTUAL 

3 

31 

18.60 

09/18/2025 

09/18/2025 

Invoicing 

Te 

0 

14.95 

09/18/2025 

08/20/2025 

09/18/2025 

| Gas full service residential - heating 

408 ACTUAL 

435 ACTUAL 

27 

30 

40.91 

: 10/16/2025 

09/19/2025 

10/16/2025 

Gas full service residential 

- heating 

435 ACTUAL 

463 ACTUAL 

28 

27 

41.23 

10/16/2025 

10/16/2025 

Invoicing 

14.95 

11/14/2025 

11/14/2025 

Involcing 

0 

14.95 

11/14/2025 

10/17/2025 

11/14/2025 

Gas full service residential - heating 

463 ACTUAL 

593 ACTUAL 

130 

28 

137.23 

12/17/2025 

1211772025 

Invoicing 

0 

14.95 

12/17/2025 

11/15/2025 

12/17/2025 

| Gas full service residential - heating 

593 ACTUAL 

907 ACTUAL 

314 

32 

305.22 

| 

| 

CAROL A DUGGAN 

2120 Old Earhart Rd 

, Ann Arbor, Ml 48105-2754 

: 

ACCOUNT NUMBER: 920059591205 

| 

x 

BILLED | AMOUNT 

[EROCESSDATE| BILFROM 

| 

BULTO 

DESCRIPTION 

METERFROM 

| METERTO 

| USAGE | 

DAYS 

_BILLED 

| 

| 

01/01/2025 

~ 01/01/2025 

01/01/2025 

| BEGINNING ACCOUNT BALANCE 

0 

0.00 

01/10/2025 

12/10/2024 

01/09/2025 

[Residential Full Service D1.11 - TOD 

68292 ACTUAL 

|68.566 ACTUAL | 

273 

30 

60.92| 

02/10/2025 

01/10/2025 

02/05/2025 

[Residential Full Service D1.11 

- TOD 

68,566 ACTUAL 

|68,819 ACTUAL 

254 

27 

57.29 

| 

03/14/2025 

02/07/2025 

03/10/2025 

| Residential Full Service D1.11 

- TOD 

68.819 ACTUAL 

Ea ATE 

71 

31 

23.72 

04/09/2025 

03/11/2025 

04/08/2025 

| Residential Full Service D1.11 - TOD 

log . 

69,251 ACTUAL 

360 

28 

80.28 

05/12/2025 

_ 

04/09/2025 

05/09/2025 

[Residential Full Service D1.11 - TOD 

69,251 ACTUAL 

[69,387 ACTUAL 

136 

30 

36.58 

06/11/2025 

05/10/2025 

| 

08/31/2025 

 |Residential Ful Somos D1 11-705 

60,387 ACTUAL | 69,607 ACTUAL 

220 

30 

53.48 

07/11/2025 

06/10/2025 

07/10/2025 

| Residential 

Full Service D1.11 - TOD 

69,607 ACTUAL [69,874 ACTUAL 

267 

30 

64.03 

[ 

oerizozs 

| orzo 

| 

08/08/2025 

[Residential Full Service D1.11 - TOD 

69,874 ACTUAL 

|70,116 ACTUAL 

243 

28 

58.94 

09/10/2025 

08/09/2025 

08/31/2025 

 |Residential Full Service D1.11 - TOD 

70.116 ACTUAL 

70,460 ACTUAL 

343 

31 

81.06 

10/09/2025 

09/10/2025 

09/30/2025 

 |Invoicing 

HEE 

28 

63.32 

I 

11072028 

10/09/2025 

11/06/2025 

[Residential Full Service D1.11 - TOD 

70,720 ACTUAL 

[70,976 ACTUAL 

256 

Tad 

bs 

60.83 

| 

[270202 

| 

11/07/2025 

12/09/2025 

Residential Full Service D1.11 

- TOD

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.

Page 1

mo mm 

me nn 

Do not Include correspondence with payment 

xfinity 

| MTT Docket No. 26-000073 

rpc payment 

Acco! 

ber 

8529 10 220 1286779 

es 

Oct 05, 2025 

14.95 

Please pay 

$ 

2025 

41112 CONCEPT DR 

PLYMOUTH MI 48170-4253 

CHARLES DUGGAN 

2120 OLD EARHART RD 

ANN ARBOR, MI 48105-0000 

35291,0220128677900014951 

Electron! 

ic payment will be applied Oct 05, 

COMCAST 

X 4089 

Js 

PoRoL STREAM IL 60197 4089 

* November 21, 2025 

- 

verizon 

Root number 

789769001-00001 

Invoice number 

4879604188 

CAROL DUGGAN 

2120 OLD EARHART RD 

Courtesy Bill 

: 

ae 

ANN ARBOR, MI 48105-2754 

a 

= 

; 

rol 

Dugg 

Verizon Wireless Home Phone Lv (734-761-7089) 

Please see back for instructions on writing to us. 

P.O. BOX 15062 

ALBANY, NY 12212-5062 

rr 

rE 

TEU ER 

Personal service... It that simple. 

LIEEEIED 

TD 

Vil fds” 

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TAA 

FRE) 

New Mobile App! 

[=] 

MONTHLY STATEMENT SUMMARY 

Current Principal Balance 

$3,828.86 

Previous Principal Balance 

$3,915.88 

Daily Interest As of Stmt. Date 

$0.000 

Contract Payment Amount 

$87.02 

Contract Interest Rate 

0.00% 

Payoff 

$3,828.86 

Payoff good through 

01-08-26 

PAYMENT STATUS 

Current Amount Due 

$87.02 

Past Due Amount 

$0.00 

Fees/Charges 

$0.00 

Total Amount Due 

$87.02 

RECENT TRANSACTIONS 

Amount 

Balance 

$3,915.88 

Code 

Date 

Description 

Previous Principal Balance 

0600 

12-01-25 

Payment $87.02 - Thank You 

Applied to Principal 

Current Principal Balance 

($87.02) 

$3,828.86 

$3,828.86 

Download today! 

Statement Date 12-21-25 

INSTALLMENT LOAN STATEMENT 

Customer Name 

CHARLES M DUGGAN 

02-08-26 

$87.02 

Payment Due 

Total Amount Due 

CONVENIENT WAYS TO PAY 

Manage your account 24 hours a day, 7 days a week 

Payment Address 

Online Bill Pay 

Sheffield Financial 

htps://securecs.SheffieldFinancial.com 

PO Box 580229 

Charlotte, NC 28258-0229 

Checks payable to: 

Sheffield Express 24 

Sheffield Financial 

1-800-735-1903 

(D oo NoT MAIL CASH 

\& 

See back for additional contact information. 

E, 

IMPORTANT ACCOUNT MESSAGES 

= Payments via Credit Card in the coming months, Sheffield Financial will 

no longer accept Visa, MasterCard or Discover Credit Cards for payments on your 

account. 

If you want to make your payment electronically, Sheffield will continue to 

accept one-time or recurring ACH payments via your checking or savings account, 

and one-time payment via Visa and MasterCard debit cards. Please make the 

necessary changes to your payment method in preparation for this change. 

Your account is paid ahead. However, please note that your account 

continues to accrue interest daily. 

If you choose not to make a payment 

until your next due date, you may see your payment post primarily to 

interest to satisfy all interest accrued since your last payment. 

Check out our new and improved website at https://ezpay.SheffieldFinancial.com 

Protect your personal information and access to your Sheffield account - do not 

provide anyone with your personal identifying information or access to your 

Sheffield loan account. 

When you provide a check as payment, you authorize us to use information from

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Page 1

MTT Docket No. 26-000073 

 

 

 The Board had two questions. As I was not present at the meeting, they went 

unanswered, and we were denied as incomplete. 

 

1)​ What are the exact billed monthly expenses for the year? 

I have forwarded copies of the amounts from the bills. Some amounts are the same 

each month, and some vary depending on usage. 

 

2)​ Why wasn't my Father in- laws gifted airline tickets listed in our assets section? 

My family insisted on repaying the price of the tickets by having me design and 

landscape their newly constructed house. My Father in-law was very happy, my family 

was happy, and I was kept very busy and happy as well. The tickets were more than 

repaid with the value of my contributions. 

 

Note: My mother's name is still on the bills. She has been in extended care, and I am 

responsible for expenses.

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Page 1

oy 

3 

i 

§ 

q 

3 

. 

MTT Docket No. 26-000073 

2025s DECEMBER BOARD OF REVIEW 

Dec 09, 2025 

Change Notice 

DUGGAN, 

CAROL ANN 

- 

CHARLES 

M 

2120 OLD EARHART 

RD 

ANN ARBOR MI 

48105 

Re: ‘December Board of Review Change Notice 

1-09-13-300-028 

2120 OLD EARHART RD 

Dear Property Owner: 

On Dec 09, 2025 

, the December Board of Review made the following correction to the assessed, capped 

and/or taxable values for the above referenced parcel. 

Original 

Year 

Assessed 

Capped 

Taxable 

2025 

263,300 < 

73,094 

73,094 

Principal Residence Exemption 100.0000 

Reason: 

100 - HARDSHIP DENIED 

Corrected 

Year 

Assessed 

apped 

Taxable 

2025 

263,300 

73,094 

73,094 

Principal Residence Exemption 100.0000 

Adjustment Type: 

MCL 211.7u - Poverty Exemption 

The action of the December Board of Review may be appealed to the Michigan Tax Tribunal within 35 days 

after the final decision, ruling or determination. To appeal to the Michigan Tax Tribunal, file at petition with 

— 

the 

MTT that can be obtained from their website: 

http://www.michigan.gov/taxtrib 

_ 

A GINETRI60 

If you have any questions regarding the above changes, please do not hesitate to contact us af734) 663-3418 

Sincerely 

ANN ARBOR TOWNS 

Board of Review

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.

Page 1

Docket 

H 

Oil, 

dame 

(SE 

elafolel TE, 

Ex 

fie. to of Treasury 

Assessment Year: 

__2025 

; 

\ 

12/04/2025 10:46 AM 

July/December Board of Re 

Affidavit 

Issued under authority of P.A. 206 of 1893. Filing is mandatory. 

Petition/Docket #: 

The authority for July/December board of review action Is stated in the General Property Tax Act, MCL 211.563b. The July/December Se 

Th can take action 

regarding qualified errors verified by the assessor (MCL 211.53b(1), (8)). The July/December Board of Review can also take action under MCL.211.53b regarding a 

poverty exemption for the current year under MCL 211.7u; a qualified agricultural property exemption under MCL 211.ee for the current year; which has been denied 

by the assessor; a qualified agricultural property exemption under MCL 211.ee that was not on the assessment roll for the current year and one prior year; or a 

qualified forest property exemption under MCL 211.7jj(1) that was not on the assessment roll for the current year and one prior year. 

In addition, other statutes, such 

as MCP 211.7b related to the disabled veterans exemption, and MCL 211.7ss related to the eligible development property exemption, provide authority for the 

July/December Board of Review to take action. 

Form 3128 (L-4035a) must be completed by the Board of Review and made a part of the Board of Review records whenever a change is made to an individual 

parcel of property which causes a change in Taxable Value. 

PART A: IDENTIFICATION 

Owner Name 

DUGGAN, CAROL ANN 

- CHARLES M 

FAB oT 

City 

State 

ZIP Code 

2120 OLD EARHART RD 

ANN ARBOR 

MI 

|48105 

Parcel Number 

Property School District 

7 

Property Classification 

81010I -09-13-300-028 

ANN ARBOR PUBLIC SCHOO 

401 

Property Street Address 

City 

State 

ZIP Code 

2120 OLD EARHART RD 

ANN ARBOR 

MI 

48105 

PART B: ADJUSTMENTS 

: 

Item or Taxing Authority 

Note or Millage 

Qriginal 

Adjusted 

Difference 

ANN ARBOR TOWNSHIP 

Assessed Value 

263,300 

263,300 

0 

Taxable Value 

01/01/0001 

73,094 

73,094 

0 

PRE: 

100.00 % 

100.00 % 

0.00 9 

| 

Property Class 

401 

School District 

| 

81010 

Classification 

Ad Valorem 

| 

Veteran Exemption 

None 

None 

| 

TOTALS 

| 

Reason for change (see instructions on page 2): 

Poverty Exemption 

Qualified Agricultural Exemption 

Disabled Veterans Exemption 

| 

Qualified Forest Exemption 

Cole 

Sy Foperty 

Qualified Error 

PART C: CERTIFICATION, BOARD OF REVIEW MEMBERS 

| 

| 

- 

; 

A 

1 

5 

| 

Explanation: Denied, 

nm Lo mee 

| 

: 

| 

We, the undersigned members of ANN ARBOR TOWNSHIP 

Board of Review, swear of affirm the above information is, to the best of our knowledge, true. 

Date 

7 

Signature 

[5 ~ = 7 

Date 

| 

Date 

Signature 

Date 

12g) FT 

Date 

Signature 

Date 

The Board of Review is required to file an affidavit within 30 da 

an overpayment or underpayment, the rebate, including any in 

30 days of the 

notice. (MCL 211.53b (1)) 

ys with the proper officials to have all affected official records corrected. If the qualified error results in 

terest paid, must be made to the taxpayer or the taxpayer must be notified and payment made within 

mer, the County Treasurer, the County Equalization Department, and the treasurers of all other affected taxing

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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

Charles Duggan,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000073

Township Of Ann Arbor,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.i 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: January 21, 2026

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

i “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received.

Page 2

MTT Docket No. 26-000073

Page 2 of 4

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

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

Charles Duggan,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000073

Township Of Ann Arbor,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.ii 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: January 21, 2026

Patricia L. Halm,

Page 4

MTT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Charles

M.I.

Last Name/Company Name

Duggan

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

2120 Old Earhart Rd.

City or Town

Ann Arbor

State

Michigan

ZIP Code

48105

Telephone Number

734-761-7089

Fax Number

E-mail Address

gtcb1000@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

How many parcels are you appealing?

1

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

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

2120 Old Earhart Rd.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Ann Arbor

Michigan

48105

Taxing Authority (City or Township)

Township Of Ann Arbor (WASHTENAW)

County 

Washtenaw

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

Poverty Exemption

 

Section 5: Explain the Reason for this Appeal

 The board did`nt require me to be present. They thought they had everything they needed.

 Then they had a question about a gift and bill,s. They did`nt use the provided phone number.

 And found me incomplete.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

If Yes, check which BOR you attended AND upload the BOR decision: 

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? No

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

 I was`nt required to be there.

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 

Classification of Property:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Current Taxable Value as established by the BOR:

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

 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

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

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

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

Are you appealing ONLY the denial of a Poverty Exemption?

Yes

If you answered yes to either or both of these questions, you

Page 4

STA

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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

Charles Duggan,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000073

Township Of Ann Arbor,

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: January 21, 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

Charles Duggan,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000073

Township Of Ann Arbor,

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: January 21, 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.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Charles

M.I.

Last Name/Company Name

Duggan

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

2120 Old Earhart Rd.

City or Town

Ann Arbor

State

Michigan

ZIP Code

48105

Telephone Number

734-761-7089

Fax Number

E-mail Address

gtcb1000@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

How many parcels are you appealing?

1

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

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

2120 Old Earhart Rd.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Ann Arbor

Michigan

48105

Taxing Authority (City or Township)

Township Of Ann Arbor (WASHTENAW)

County 

Washtenaw

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

Poverty Exemption

 

Section 5: Explain the Reason for this Appeal

 The board did`nt require me to be present. They thought they had everything they needed.

 Then they had a question about a gift and bill,s. They did`nt use the provided phone number.

 And found me incomplete.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

If Yes, check which BOR you attended AND upload the BOR decision: 

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? No

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

 I was`nt required to be there.

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 

Classification of Property:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Current Taxable Value as established by the BOR:

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

 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

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

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

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

Are you appealing ONLY the denial of a Poverty Exemption?

Yes

If you answered yes to either or both of these questions, you

Page 4

STA

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.