Charles Ulmer, Ashley Ulmer, Petitioners V City Of Saline, Respondent

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 and Ashley Ulmer, 

MICHIGAN TAX TRIBUNAL 

 

Petitioners, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003629 

 

City of Saline, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER VACATING ORDER DENYING JOINT STIPULATION FOR ENTRY OF 

CONSENT JUDGMENT 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

On August 5, 2025, the Tribunal entered an order denying the parties’ Joint Stipulation 

for Entry of Consent Judgment because the parties failed to provide the correct 

assessed value or taxable value, as established by Respondent’s Board of Review, for 

the 2024 tax year. However, upon further review, the Tribunal finds that the Board of 

Review values listed in the stipulation were correct. Because the Tribunal errored in the 

entry of that order, the order must be vacated. 

 

Having reviewed the stipulation, the Tribunal finds that it comports with the mandates of 

State law.1 As a result, the Tribunal shall enter the parties’ stipulation. Therefore, 

 

IT IS ORDERED that the August 5, 2025 Order Denying Joint Stipulation for Entry of 

Consent Judgment is VACATED. 

 

IT IS FURTHER ORDERED that the Joint Stipulation for Entry of Consent Judgment 

including all attachments, terms and conditions is GRANTED and ADOPTED, unless 

otherwise indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 24-003629 

Page 2 of 2 

 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2020, through June 30, 2022, at the rate of 4.25%, 

(ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after 

December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 

2023,

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

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

Charles Ulmer, Ashley Ulmer 

Petitioner(s) 

\ 

City of Saline 

Respondent(s) 

MARLON |. BROWN, DPA 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 24-003629 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in Washtenaw County 

2. 

Parcel Number: 18-18-01-335-058 

County. 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) | Taxable Value (TV) 

2024 

348,100 

347,500 

2025 

357,000 

357,000 

4. The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

Tv 

2024 

650,400 

325,200 

325,200 

2025 

670,400 

335,200 

335,200 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

6. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

MICHIGAN TAX TRIBUNAL - 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48809 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Page 2

MTT Docket No. 24-003629 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner's Authorized ra 

a Petitioner: 

WoC. to 

Printed Name: 

bird foie 

& 

Bad vill 

Date: 

Ages 

Y, 2025" 

Signatyre of Respondent's 

authorized representative: 

AN 

1 

Ce—ez 

Printed Name: Daniel K. Currie, City Assessor 

Date: August4, 2025

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 Ulmer,Ashley Ulmer, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 MTT Docket No. 24-003629

City Of Saline,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on August 4, 2025, and 

finds that: the parties have failed to provide the correct assessed value or taxable value, 

as established by Respondent’s Board of Review, for the 2024 tax year. Therefore,

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is 

DENIED.

IT IS FURTHER ORDERED that the previously-scheduled hearing shall proceed as 

scheduled. 

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required.

By _____________________________

 

 Marcus L. Abood, Tribunal Member

Entered: August 5, 2025

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 Ulmer,Ashley Ulmer, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 MTT Docket No. 24-003629

City Of Saline,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on August 4, 2025, and 

finds that: the parties have failed to provide the correct assessed value or taxable value, 

as established by Respondent’s Board of Review, for the 2024 tax year. Therefore,

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is 

DENIED.

IT IS FURTHER ORDERED that the previously-scheduled hearing shall proceed as 

scheduled. 

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required.

By _____________________________

 

 Marcus L. Abood, Tribunal Member

Entered: August 5, 2025

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

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 and Ashley Ulmer, 

MICHIGAN TAX TRIBUNAL 

 

Petitioners, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003629 

 

City of Saline, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER VACATING ORDER DENYING JOINT STIPULATION FOR ENTRY OF 

CONSENT JUDGMENT 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

On August 5, 2025, the Tribunal entered an order denying the parties’ Joint Stipulation 

for Entry of Consent Judgment because the parties failed to provide the correct 

assessed value or taxable value, as established by Respondent’s Board of Review, for 

the 2024 tax year. However, upon further review, the Tribunal finds that the Board of 

Review values listed in the stipulation were correct. Because the Tribunal errored in the 

entry of that order, the order must be vacated. 

 

Having reviewed the stipulation, the Tribunal finds that it comports with the mandates of 

State law.1 As a result, the Tribunal shall enter the parties’ stipulation. Therefore, 

 

IT IS ORDERED that the August 5, 2025 Order Denying Joint Stipulation for Entry of 

Consent Judgment is VACATED. 

 

IT IS FURTHER ORDERED that the Joint Stipulation for Entry of Consent Judgment 

including all attachments, terms and conditions is GRANTED and ADOPTED, unless 

otherwise indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 24-003629 

Page 2 of 2 

 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2020, through June 30, 2022, at the rate of 4.25%, 

(ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after 

December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 

2023,

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

Charles Ulmer, Ashley Ulmer, 

Petitioner, 

VS. 

City of Saline, 

Respondent. 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 24-003629 

Tax ID# 18-18-01-335-058 

William C. Babut 

BABUT LAW OFFICES, PLLC 

700 Towner Street 

Ypsilanti, MI 48198 

(734) 485-7000 

Attorney for Petitioner 

Daniel K. Currie 

CITY ASSESSOR 

100 N Harris St 

Saline, MI 48176 

(734) 429-4907 

Authorized Representative for 

Respondent 

Dear Honorable Tribunal, 

REQUEST FOR REVIEW 

On August 4, 2025, Petitioner and Respondent filed a Stipulation for Entry of Consent Judgement 

for subject parcel for tax years 2024 and 2025. The values for 2024 and 2025 as established by the 

Respondent’s Board of Review, and stipulated values were correctly entered, and verified by both parties. 

On August 5, 2025, an Order Denying Joint Stipulation was issued stating that the parties failed to provide 

the correct assessed or taxable value as established by the Respondent’s Board of Review. 

WHEREFORE, Respondent and Petitioner feel that the denial is erroneous. Parties respectfully request 

that the Honorable Tribunal rereview the attached Stipulation for Entry of Consent Judgement, with 

supportive documentation (2024, 2025 record cards & 2024 MBOR Decision Letter) and therefore grant 

the Stipulation for Entry of Consent Judgement. 

Dated: 

August 13, 2025

Page 2

Respectfully Submitted, 

Daniel K. Currie 

Representative for Respondent 

City of Saline 

100 N Harris St 

Saline, MI 48176

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Charles Ulmer, Ashley Ulmer 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

Vv 

City of Saline 

Respondent(s) 

MTT Docket No. 24003629 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in Washtenaw County 

2, 

Parcel Number: 18-18-01-335-058 

County. 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2024 

348,100 

347,500 

2025 

357,000 

357,000 

4. The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2024 

650,400 

325,200 

325,200 

2025 

670,400 

335,200 

335,200 

5. 

Ifthe stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

6. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, stc. (attach additional page if necessary): 

MICHIGAN TAX TRIBUNAL - 811 W. OTTAWA ST., LANSING, MI 48933 

+ 517-335-9760 

PO BOX 30232, LANSING, MI 48808 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, M| 48906

Page 4

MTT Docket No. 24-003629 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of

Page 5

0

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

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 Ulmer,Ashley Ulmer, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 MTT Docket No. 24-003629

City Of Saline,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on August 4, 2025, and 

finds that: the parties have failed to provide the correct assessed value or taxable value, 

as established by Respondent’s Board of Review, for the 2024 tax year. Therefore,

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is 

DENIED.

IT IS FURTHER ORDERED that the previously-scheduled hearing shall proceed as 

scheduled. 

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required.

By _____________________________

 

 Marcus L. Abood, Tribunal Member

Entered: August 5, 2025

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 Ulmer,Ashley Ulmer, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 MTT Docket No. 24-003629

City Of Saline,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on August 4, 2025, and 

finds that: the parties have failed to provide the correct assessed value or taxable value, 

as established by Respondent’s Board of Review, for the 2024 tax year. Therefore,

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is 

DENIED.

IT IS FURTHER ORDERED that the previously-scheduled hearing shall proceed as 

scheduled. 

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required.

By _____________________________

 

 Marcus L. Abood, Tribunal Member

Entered: August 5, 2025

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

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

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

Charles Ulmer, Ashley Ulmer 

Petitioner(s) 

\ 

City of Saline 

Respondent(s) 

MARLON |. BROWN, DPA 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 24-003629 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in Washtenaw County 

2. 

Parcel Number: 18-18-01-335-058 

County. 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) | Taxable Value (TV) 

2024 

348,100 

347,500 

2025 

357,000 

357,000 

4. The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

Tv 

2024 

650,400 

325,200 

325,200 

2025 

670,400 

335,200 

335,200 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

6. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

MICHIGAN TAX TRIBUNAL - 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48809 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Page 2

MTT Docket No. 24-003629 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner's Authorized ra 

a Petitioner: 

WoC. to 

Printed Name: 

bird foie 

& 

Bad vill 

Date: 

Ages 

Y, 2025" 

Signatyre of Respondent's 

authorized representative: 

AN 

1 

Ce—ez 

Printed Name: Daniel K. Currie, City Assessor 

Date: August4, 2025

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 Ulmer,Ashley Ulmer,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003629

City Of Saline, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

August 19, 2025 

HEARING TIME:

2:30 PM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

637892150 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 24-003629

Page 2 of 12

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system.

Page 3

MT

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

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 Ulmer,Ashley Ulmer, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003629

City Of Saline,

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 October 09, 2024, 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: October 31, 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

Charles Ulmer,Ashley Ulmer, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003629

City Of Saline,

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 October 09, 2024, 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: October 31, 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.

Page 1

RECEIVED 

2,3 

0CT 1 4 2024 

Hu-0P 

Michigan Department of Treasury 

818 (Rev. 11-12) 

Petition to Board of Review 

L-4035 

This foren is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal 

or the State Tax Commission unless you first protest to ths Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

[Owner's Name {Please Punt of Type) 

Petitioner's Mame 

(if Other then Qvmar. Please Pint or Type} 

CHARLES & ASHLEY ULMER 

Township or City 

Counly 

CITY OF SALINE 

WASHTENAW 

The undersigned protests the assessed value and/or the tentative taxable value andlor the propery classification andlor the qualified 

agricultural property exemption of the following described property; 

[Property Identified {Parcel code required, Property address & legal description optional) 

205 Glendale Court, Saline, MI 48176 

Parcel ID: 18-18-01-335-058 

Protested Item 

[| Assessed Value 

 [¥] Tentative Taxable Value 

[] Classification 

[_] Qualified Agricultural 

Property Exemption 

1. PROTEST OF ASSESSMENT 

{Complete his section for a protest of assessed value and/or tentative taxable value) 

Assessed Amount 

Owner's Estimate of Ttue Cash Value 

Tentative Taxable Value 

Year 

i $347,500 

$600,000 

$300,000 

2024 

2, PROTEST OF CLASSIFICATION 

{Complete this section for a request to change the classification. The Board of Review niust make their decision regarding classliication in 

accordance with Section 211.340 of the Michigan Compiled Laws. The Board of Review shall not be Influsnced by the effact that a particular 

classification has on that property's slatus as 2 homeowner's principal residence or qualified agricultural propery.) 

Classification of propatly on this year's assessment rall 

Classification should be {check one of the following): 

a Agricultural 

Od Industrial 

™j Commercial 

[i Residential 

[J Timber Cutover 

["lutiitty (Personal Property Only) 

[] pevetopmentat 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

{if the assessor has denled or changed the percentage of the exemption from the 18 mills of focal school operating (ax for qualified agricultural 

proparty, the ownar may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT 

UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

MICHIGAN TAX TRIBUNAL 

[Foren qualified agricultural exempiion geanied by assessor (Enter 0 if exemption 

janie 

Porcont qualified agricullural exemption requasied by owner (Enter 100 il ful} 

sxsmption requested) 

4. REASON FOR PROTEST 

Stale reason(s) for protest of assessed value and/or the tentative fexable value endfor classification andor qualified agrlcufivral properly exemption 

We feel the property Is currently over assessed, Although we built a swimmiing pool, the increase in the taxable value 

by the city is highly subjective and historically proven to be riot transferable to actual value.

Page 2

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

Petition Number 

NR 

i 

Parcel Cade 

16:18:01-335:058~ 

AN, 

1. ASSESSED VALUE 

Dispgsition by Board of Review. The Board of Review must state

Page 3

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.

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 Ulmer,Ashley Ulmer,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003629

City Of Saline,

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.

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.

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.

Page 2

MTT Docket No. 24-003629

Page 2 of 6

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: October 10, 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

Page 4

MTT

Page 5

ST

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

RECEIVED 

OCT 0.82024 

ACT 

En 

ie ON 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 24-003629 

Section 1: Respondent’s Contact Information 

First Name: 

MA: 

Last Name/Company Name/Unit of Government: 

City of Saline 

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

County: 

100 N Harris 

Washtenaw 

City or Town: 

State: 

ZIP Code: 

Saline 

MI 

|48176 

Fax Number; 

Telephone Number: 

734-429-0528 

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

jsutton@cityofsaline.org 

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

First Name: 

M1: 

Last Name: 

Jacob 

T 

Sutton 

Firm Name (if any): 

. 

. 

City of Saline 

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

100 N Harris 

City or Town: 

State: 

ZIP Code: 

Saline 

Ml 

[48176 

Telephone Number: 

Fax Number: 

734-429-4907 x2225 

E-mail Address {do not enter uniess you want MTT to send all correspondence via email): 

isutton@cityofsaline.org 

Section 3: Subject Property Information 

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

Yes 

[] No 

Are the parcels listed by Petitioner contiguous or adjoining? 

if not, list which parcels adjoin one another.

Page 2

et 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The assessment of the subject property complies with state law requirements; it is not 

over-assessed, and the assessment should be upheld. At trial, the Respondent will 

present testimony from its assessor or a designee and may also introduce expert 

testimony from an appraiser. 

Section 5: Jurisdictional Issues 

{F PETITIONER [IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Did Petitioner protest the assessment at a Board of Review (BOR)? [#4] Yes 

[No 

If yes, check which BOR Petitioner attended: [#4 March 

[1 duly 

[] December 

f no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [1 Yes 

[Ino 

*Submit a copy of the Notice of Assessment with the Answer. 

If the July or December BOR revised the assessments) al issue, did it have authority? [| Yes 

[4 No 

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? [Hm] Yes 

[A No 

if yes, explain 

{s Petitioner appealing from a State Tax Commission Order? 

[3 ves 

re) No 

If so, what is the issue date?

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? 0 Yes 

[ro] No 

If Yes, check which BOR Petitioner attended: [| March 

[J duly 

[] December 

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

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption ata BOR? [_] Yes 

[#4 No 

If Yes, check which BOR Petitioner attended: [] March 

[] duty 

[] December 

Tax Year(s)

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.

Page 1

Michigan Depariment of Troasury 

618 {Rev. 11-12) 

Petition to Board of Review 

L-4035 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal 

or the State Tax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name {Please Print of Type) 

CHARLES & ASHLEY ULMER 

Petitioner's Name 

(If Other than Ovmer. Please Print of Type) 

Township or City 

CITY OF SALINE 

Counly 

WASHTENAW 

agricultural property exemption of the following described property: 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification andlor the qualified 

205 Glendale Court, Saline, MI 48176 

Parcel ID: 18-18-01-335-058 

Property Idantified {Parcel code required. Property address & fegal description optional) 

Protested Item 

[x] Assessed Value 

 [¥] Tentative Taxable Value 

[(] Classification 

[_] Qualified Agricultural 

Property Exemption 

1. PROTEST OF ASSESSMENT 

{Complete this seclion for a protest of assessed value and/or lentative taxable value) 

{assessed Amount 

Owner's Estimate of True Cash Value 

| Tentative Taxable Value 

Year 

| $347,500 

$600,000 

$300,000 

2024 

2. PROTEST OF CLASSIFICATION 

{Complete this section for a request fo change the classification. The Board of Review must make their decision regarding classification in 

accordance with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall nol be influenced by the effect that a particular 

classification has on that property's status as a homeowner's principal residence or qualified agricultural propery.) 

Classfficalion of properly on this year's assessment call 

Classification should be (check one of the following): 

[] Agricuttural 

[J industrial 

I} Commercial 

["1 Residential 

Od Timber Cutover 

[T] Developmental 

OJ Utility (Personal Property Only) 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

{If the assessor has denied or changed the percenlage of the exemption from the 18 mills of local school operating tax for qualified agricultural 

praperty, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT 

UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

‘Percent qualified agricultural exemplion granted by assessor (Enter 3 if axemption 

denled, 

Percent quakiiss zgriculiural exemplion requesied by owner (Enter 100 if full 

exsmptlon requested) 

4. REASON FOR PROTEST 

by the city is highly subjective and historically proven to be 

State reason(s) for protest of assessed value and/or the tenfalive taxable value and/or classtiication and/or qualified agricultural property exemption 

We feel the property is currently over assessed. Although we built a swimmiing pool, the increase in the taxable value 

not transferable to actual value. 

CERTIFICATION 

Signature 

(u 

Charles Ulmer 

Dale 

03/05/2024 

Address 

205 Glendale Court, Saline, Ml 48176 

Phone Number 

(269) 365-8153 

Te 

LRAT 

idle

Page 2

Form 618, Page 

2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

Ty 

Parcel Code 

Petition Number

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 Ulmer,Ashley Ulmer,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003629

City Of Saline,

Respondent.

ORDER OF DEFAULT

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

Petitioner submitted 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 277. However, the notice was incomplete. As such, 

Petitioner must submit the entire 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: October 9, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003629

Page 2 of 4

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

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. 

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 219(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 Ulmer,Ashley Ulmer,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003629

City Of Saline,

Respondent.

ORDER OF DEFAULT

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

Petitioner submitted a copy of

Page 4

MTT

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

RECEIVED 

JUL 05 2024 

MICHIGAN Tax TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

$150 

PROPERTY TAX APPEAL PETITION FORM 

\ 

WU 

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 default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.1. 

Last Name/Company Name 

LI 

HAUXIN 

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

1013 ROCHELLE PARK 

City or Town 

State 

ZIP Code 

ROCHESTER HILLS 

MI 

|48309 

lif: 

Telephone Number 

Fax Number 

(248) 408-2535 

(734) 485-6251 

f 

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

howard 8899@yahoo.com 

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

| 

First Name 

M.I 

Last Name 

WILLIAM 

Cc 

|BABUT 

rer 

Babut Law Offices, PLLC 

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

700 TOWNER STREET 

City or Town 

State 

ZIP Code 

YPSILANTI 

Mi 

48198 

Telephone Number 

Fax Number 

734.485.7000 

734.485.6251 

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

WBABUT@BABUTLAW.COM 

Section 3: Subject Property Information 

How many 

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

parcels are you 

| [fl vest 

[] No**

Page 2

RECEIVED 

JUL 05 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

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 

ow) 

Non-Property tax disputes. 

bi 

A (v4 

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 

First Name 

M.L 

Last Name/Company Name 

CHARLES & ASHLEY 

ULMER 

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

205 GLENDALE COURT 

City or Town 

State 

ZIP Code 

SALINE 

MI 

48176 

Telephone Number 

Fax Number 

(269) 365-8153 

(734) 485-6251 

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

ulmer.charles@yahoo.com 

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

First Name 

MIL 

Last Name 

WILLIAM 

Cc 

 |BABUT 

rm 

Babut Law Offices, PLLC 

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

700 TOWNER STREET 

City or Town 

State 

ZIP Code 

YPSILANTI 

MI 

148198 

Telephone Number 

Fax Number 

734.485.7000 

734.485.6251 

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

WBABUT@BABUTLAW.COM 

Section 3: Subject

Page 3

STATE

Page 4

ST

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

organ 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 24-003629 

Section 1: Respondent’s Contact Information 

First Name: 

M.IL: 

Last Name/Company Name/Unit of Government: 

City of Saline 

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

County: 

100 N Harris 

Washtenaw 

City or Town: 

State: 

ZIP Code: 

Saline 

MI 

48176 

Telephone Number: 

Fax Number: 

734-429-0528 

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

jsutton@cityofsaline.org 

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

) 

First Name: 

M.L: 

Last Name: 

Jacob 

T 

Sutton 

Firm Name (if any): 

. 

. 

City of Saline 

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

100 N Harris 

City or Town: 

State: 

ZIP Code: 

Saline 

MI 

48176 

Telephone Number: 

Fax Number: 

734-429-4907 x2225 

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

jsutton@cityofsaline.org 

Section 3: Subject Property Information 

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

Yes 

[mn] No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

[ves 

[dno 

Not Applicable

Page 2

“ae 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The assessment of the subject property complies with state law requirements; it is not 

over-assessed, and the assessment should be upheld. At trial, the Respondent will 

present testimony from its assessor or a designee and may also introduce expert 

testimony from an appraiser. 

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)? 

Yes 

[ml] No 

if yes, check which BOR Petitioner attended: [1 March 

[] July 

[1 December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? 

Yes 

O No 

*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? [] Yes 

No 

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? [| 

Yes 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

ves 

[Ano 

if so, what is the issue date? 

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

Page 3

SEIT 

Cal 

a 

Cap 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? O Yes 

[ro] No 

If Yes, check which BOR Petitioner attended: [] March 

[] July 

[J] December 

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

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER

Page 4

S

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 Ulmer,Ashley Ulmer,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003629

City Of Saline,

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: October 3, 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

Charles Ulmer,Ashley Ulmer,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003629

City Of Saline,

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: October 3, 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

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

RECEIVED 

JUL 05 2024 

MICHIGAN Tax TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

$150 

PROPERTY TAX APPEAL PETITION FORM 

\ 

WU 

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 default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.1. 

Last Name/Company Name 

LI 

HAUXIN 

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

1013 ROCHELLE PARK 

City or Town 

State 

ZIP Code 

ROCHESTER HILLS 

MI 

|48309 

lif: 

Telephone Number 

Fax Number 

(248) 408-2535 

(734) 485-6251 

f 

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

howard 8899@yahoo.com 

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

| 

First Name 

M.I 

Last Name 

WILLIAM 

Cc 

|BABUT 

rer 

Babut Law Offices, PLLC 

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

700 TOWNER STREET 

City or Town 

State 

ZIP Code 

YPSILANTI 

Mi 

48198 

Telephone Number 

Fax Number 

734.485.7000 

734.485.6251 

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

WBABUT@BABUTLAW.COM 

Section 3: Subject Property Information 

How many 

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

parcels are you 

| [fl vest 

[] No**

Page 2

RECEIVED 

JUL 05 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

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 

ow) 

Non-Property tax disputes. 

bi 

A (v4 

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 

First Name 

M.L 

Last Name/Company Name 

CHARLES & ASHLEY 

ULMER 

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

205 GLENDALE COURT 

City or Town 

State 

ZIP Code 

SALINE 

MI 

48176 

Telephone Number 

Fax Number 

(269) 365-8153 

(734) 485-6251 

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

ulmer.charles@yahoo.com 

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

First Name 

MIL 

Last Name 

WILLIAM 

Cc 

 |BABUT 

rm 

Babut Law Offices, PLLC 

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

700 TOWNER STREET 

City or Town 

State 

ZIP Code 

YPSILANTI 

MI 

148198 

Telephone Number 

Fax Number 

734.485.7000 

734.485.6251 

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

WBABUT@BABUTLAW.COM 

Section 3: Subject

Page 3

STATE

Page 4

ST

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.