Cherie J Spampinato, Petitioner V County Of Oakland, 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 

Cherie J Spampinato, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003637 

 

Oakland County, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that it has no authority over 

Petitioner’s appeal. Based on the information provided in the petition and 

accompanying documentation, Petitioner is seeking a principal residence exemption 

(“PRE”) for the 2020 tax year. Respondent’s answer indicates, however, that Petitioner 

is not appealing the denial of a PRE by the local taxing authority or other authorized 

agency, but rather is attempting to apply to the Tribunal directly for such an exemption. 

Specifically, the answer indicates that Petitioner filed a PRE affidavit on February 25, 

2025, and was granted an exemption for the 2022-2024 tax years. Pursuant to MCL 

205.731, the Tribunal’s authority is limited to “a proceeding for direct review of a final 

decision, finding, ruling, determination, or order of an agency relating to assessment, 

valuation, rates, special assessments, allocation, or equalization, under the property tax 

laws of this state.”1 If there is no final decision, finding, ruling, determination or order, 

the Tribunal has no jurisdiction or authority, and “a court which has determined that it 

has no jurisdiction should not proceed further except to dismiss the action.”2 Further, 

MCL 211.7cc(19) only grants assessors authority over the processing of PRE affidavits 

“for the current calendar year or the immediately preceding 3 calendar years.”3 Thus, 

neither the local unit nor the Tribunal has authority to grant a PRE for the 2020 tax year 

based on an affidavit filed in 2025. Therefore, 

 

IT IS ORDERED that the case is DISMISSED. 

 

This order resolves all pending claims in this matter and closes this 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. 

 

 

1 MCL 205.731(a). 

2 Fox v Board of Regents of the University of Michigan, 375 Mich 238, 243 (1985). 

3 Id.

Page 2

MTT Docket No. 25-003637 

Page 2 of 2 

 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal. 

 

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

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

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. 

 

 

Entered: November 21, 2025 

 

 

By _____________________________ 

ejg/am 

 

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

RECEIVED 

NOV 1 0 2025 

November 3, 2025 

MICHIGAN TAX TRIBUNAL 

Michigan Tax Tribunal 

Small Claims Division 

MTT Docket No. 25-003637 

RE: 

Per your letter/notice of October 22, 2025 that stated I did not 

submit uncapping notice, pre-denial notice, final assessment 

notice, etc. 

As stated in my original letter, I could not submit the final assessment 

notice nor any of the other above-mentioned notices, because I never 

received them. 

Therefore, since you require this information and I don’t have it, my 

case is null and void. 

Sincerely, 

Cherie J. Spampinato 

4104 Cameron Circle 

Walled Lake, MI 48390

Page 2

Mrs. Cherie Spampinato 

4104 Cameron Cir 

Walled Lake, MI 48390 

METROPLEX MI 

480 

5 NOV 2025 

PM15L

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

Cherie J Spampinato,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003637

County Of Oakland,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Users who file documents with the Michigan Tax Tribunal are advised that filed 

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 25-003637

Page 2 of 6

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: November 13, 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 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

Cherie J Spampinato,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003637

County Of Oakland,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing

Page 4

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 25-003637

Section 1: Respondent’s Contact Information

Filer Type:

Local Unit of Government

Unit of Government

County Of Oakland (OAKLAND)

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

First Name

Terry

M.I.

D

Last Name

Schultz

Firm Name (if any)

Oakland County Equalization

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

250 Elizabeth Lake Rd.

Suite 1000 West

City or Town

Pontiac

State

Michigan

ZIP Code

48341

Telephone Number

248-858-0740

Fax Number

248-975-4407

E-mail Address

appeals@oakgov.com

Section 3: Subject Property Information

Parcel Identification Number(s):

E-17-35-253-031

Are the parcels listed by Petitioner contiguous or adjoining? If no, list which parcels are adjoining.

 

Classification of Property: Real

Residential

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

Board of Review Decision) with this Small Claims Answer, if applicable. If you do not submit this document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 4: Explain Your Answer to this Appeal

NO DENIAL OF PRINCIPAL RESIDENCE EXEMPTION HAS BEEN ISSUED BY THE COUNTY OF OAKLAND. PETITIONER FILED A PRINCIPAL 

RESIDENCE EXEMPTION AFFIDAVIT ON 02/25/2025. THE PRE IS AT 100% FOR 2022-2024.

Section 5: Jurisdictional Issues

List the tax year(s) denied:

NONE

Check what action prompted this appeal:

County

If you checked “other” above, explain:

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

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

N/A

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ TERRY D SCHULTZ

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

Cherie J Spampinato,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003637

County Of Oakland,

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: October 22, 2025

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. 25-003637

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

Cherie J Spampinato,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003637

County Of Oakland,

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: October 22, 2025

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

ii “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

Page 4

MTT Docket No. 25-003637

Page 4 of 4

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 225(5)

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 

Print Form 

RECEIVED 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

AUG 1.5 2025 

MICHIGAN TAX TRIBUNAL 

PROPERTY TAX APPEAL PETITION FORM 

MTT DOCKET NO. 

PRINCIPAL RESIDENCE / QUALIFIED AGRICULTURAL EXEMPTION 

Section 1: Petitioner’s Contact Information 

First Name/Company Name 

MIL 

Last Name 

Cherie 

J. 

Spampinato 

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

4104 Cameron Circle 

City or Town 

State 

ZIP Cade 

Commerce Township 

Mi 

48390 

Telephone Number 

Fax Number 

(248) 767-9171 

N/A 

E-mail Address 

Cspampinato1@gmail.com 

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

First Name 

[LER 

Last Name 

N/A 

Firm Name {if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

E-mail Address 

Section 3: Subject Property Information 

Parcel identification Number: 

E-17-35-253-031 

How many parcels are you appealing? 

Are they contiguous or adjoining? 

One 

[| Yes 

[ml No *If no, you must file separate appeals for each parce} 

Ctassification of Property: 

Real 

[1] 

Personal 

[| (check one}

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Section 4: Check which of the following you are appealing (check al that apply) 

[wm] Principal Residence Exemption 

a Qualified Agricultural Exemption 

Section 5: Please Explain the Reason for this Appeal 

Please see attachment. 

Section 6: Jurisdictional Issues 

Check what action prompted this appeal: 

Oa Notice of Denial of Principal Residence Exemption was issued O Denial by Board of Review mm Denial by Dept. of Treasury 

Other 

If you are appealing from a Board of Review denial, check which Board of Review you attended: O March 

O July 

[| December 

List the date the Board of Review or the Dept. of Treasury denied your Principal Residence Exemption: 

July 2025 

If you checked “other” above please explain: 

Please see attachment. 

List the date the denial was issued (see Notice of Denial of Principal Residence Exemption or Board Denial): 

July 2025 

List the year(s) denied: 

2020 

Signature: 

Petitioner’ 

ghaire: 

< 

sl 

ariel] 

BR 

rit I

Page 3

Attachment 

Cherie J. Spampinato 

4104 Cameron Circle 

Commerce Township, MI 48390 

Parcel l.D. No. E17-35-253-031 

Section 5: Explain the Reason for this App 

| am filing this property tax appeal requesting reimbursement for the tax year 2020. Your 

review and consideration of the following information is greatly appreciated: 

{n 

2) 

In June 2020, 

| returned to my property at 4104 Cameron Circle, Commerce 

Township, Michigan, after my grandson (who 

! have custody of) completed 

elementary school. 

In July 2025, 

| received a check from the Oakland County Treasurer’s Office 

referencing a tax correction (2025900611). When 

| contacted the Oakland County 

Treasurer’s Office to determine the reason for the check, 

| was told that 

| had been 

taxed incorrectly. (Apparently, my Commerce Township condominium had not 

been classified as my primary residence.) 

The Commerce Township property has been my primary residence since June of 

2020, and 

| was only reimbursed for 2021, 2022 and 2023. 

(I was told the 

correction was made in 2024, and 

| received the reimbursement in 2025.) 

When 

| questioned why | was not reimbursed for 2020 also, 

| was told that 

they “can only go back three years,” to reimburse me, which 

| think is unfair. 

I am an 80-year-old resident on a fixed income raising a teenager. Reimbursement 

for tax year 2020 would be greatly appreciated. 

Section 6: Jurisdictional Issues 

When 

| contacted the Oakland County Treasurer’s Office, 

| was told that the 2020 

reimbursement was denied because they “can only go back three years,” and 

| would need 

to file an appeal for the first year 

| returned (2020) to the Cameron Circle property. (No

Page 4

il 

AUG 12, 2025 

48909 

$6.08 

RDC 99 

S2324E503036-05 

PLACE STICKER AT Ian OF EN! {VEOFE TO THE RIGHT 

WS 

N 

ADDRESS, FOLD AT DOTTED LINE 

MAI 

sr... 

A581 

0710 

5270 

3018 

9814 

Bk?

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

Cherie J Spampinato,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003637

County Of Oakland,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 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: October 22, 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

Cherie J Spampinato,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003637

County Of Oakland,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 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: October 22, 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

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 

Print Form 

RECEIVED 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

AUG 1.5 2025 

MICHIGAN TAX TRIBUNAL 

PROPERTY TAX APPEAL PETITION FORM 

MTT DOCKET NO. 

PRINCIPAL RESIDENCE / QUALIFIED AGRICULTURAL EXEMPTION 

Section 1: Petitioner’s Contact Information 

First Name/Company Name 

MIL 

Last Name 

Cherie 

J. 

Spampinato 

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

4104 Cameron Circle 

City or Town 

State 

ZIP Cade 

Commerce Township 

Mi 

48390 

Telephone Number 

Fax Number 

(248) 767-9171 

N/A 

E-mail Address 

Cspampinato1@gmail.com 

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

First Name 

[LER 

Last Name 

N/A 

Firm Name {if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

E-mail Address 

Section 3: Subject Property Information 

Parcel identification Number: 

E-17-35-253-031 

How many parcels are you appealing? 

Are they contiguous or adjoining? 

One 

[| Yes 

[ml No *If no, you must file separate appeals for each parce} 

Ctassification of Property: 

Real 

[1] 

Personal 

[| (check one}

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Section 4: Check which of the following you are appealing (check al that apply) 

[wm] Principal Residence Exemption 

a Qualified Agricultural Exemption 

Section 5: Please Explain the Reason for this Appeal 

Please see attachment. 

Section 6: Jurisdictional Issues 

Check what action prompted this appeal: 

Oa Notice of Denial of Principal Residence Exemption was issued O Denial by Board of Review mm Denial by Dept. of Treasury 

Other 

If you are appealing from a Board of Review denial, check which Board of Review you attended: O March 

O July 

[| December 

List the date the Board of Review or the Dept. of Treasury denied your Principal Residence Exemption: 

July 2025 

If you checked “other” above please explain: 

Please see attachment. 

List the date the denial was issued (see Notice of Denial of Principal Residence Exemption or Board Denial): 

July 2025 

List the year(s) denied: 

2020 

Signature: 

Petitioner’ 

ghaire: 

< 

sl 

ariel] 

BR 

rit I

Page 3

Attachment 

Cherie J. Spampinato 

4104 Cameron Circle 

Commerce Township, MI 48390 

Parcel l.D. No. E17-35-253-031 

Section 5: Explain the Reason for this App 

| am filing this property tax appeal requesting reimbursement for the tax year 2020. Your 

review and consideration of the following information is greatly appreciated: 

{n 

2) 

In June 2020, 

| returned to my property at 4104 Cameron Circle, Commerce 

Township, Michigan, after my grandson (who 

! have custody of) completed 

elementary school. 

In July 2025, 

| received a check from the Oakland County Treasurer’s Office 

referencing a tax correction (2025900611). When 

| contacted the Oakland County 

Treasurer’s Office to determine the reason for the check, 

| was told that 

| had been 

taxed incorrectly. (Apparently, my Commerce Township condominium had not 

been classified as my primary residence.) 

The Commerce Township property has been my primary residence since June of 

2020, and 

| was only reimbursed for 2021, 2022 and 2023. 

(I was told the 

correction was made in 2024, and 

| received the reimbursement in 2025.) 

When 

| questioned why | was not reimbursed for 2020 also, 

| was told that 

they “can only go back three years,” to reimburse me, which 

| think is unfair. 

I am an 80-year-old resident on a fixed income raising a teenager. Reimbursement 

for tax year 2020 would be greatly appreciated. 

Section 6: Jurisdictional Issues 

When 

| contacted the Oakland County Treasurer’s Office, 

| was told that the 2020 

reimbursement was denied because they “can only go back three years,” and 

| would need 

to file an appeal for the first year 

| returned (2020) to the Cameron Circle property. (No

Page 4

il 

AUG 12, 2025 

48909 

$6.08 

RDC 99 

S2324E503036-05 

PLACE STICKER AT Ian OF EN! {VEOFE TO THE RIGHT 

WS 

N 

ADDRESS, FOLD AT DOTTED LINE 

MAI 

sr... 

A581 

0710 

5270 

3018 

9814 

Bk?

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.