Claudia M Attala Petitioner V City Of St. Clair Shores 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

Claudia M Attala, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000921

City Of St. Clair Shores,

Respondent.

ORDER OF DISMISSAL

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

Petitioner failed to protest the assessment to Respondent’s March Board of Review, as 

required by MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable 

power to waive or otherwise disregard statutory filing requirements and deadlines, it has 

no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron 

Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal.

Page 2

MTT Docket No. 26-000921

Page 2 of 2

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

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

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

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

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: May 14, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Claudia M Attala, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000921

City Of St. Clair Shores,

Respondent.

ORDER OF DISMISSAL

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

Petitioner failed to protest the assessment to Respondent’s March Board of Review, as 

required by MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable 

power to waive or otherwise disregard statutory filing requirements and deadlines, it has 

no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron 

Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal.

Page 4

MTT Docket No. 26-000921

Page 2 of 2

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.

Page 5

STATE OF

Page 6

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 

APR 0.6 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal {i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

if you do not submit this document, you may be held in 

default, 

Section 1: Petitioner’s Contact information 

First Name 

("AN 

Last Name/Company Name 

Claudia 

M 

Altala 

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

21634 Lange 

City or Town 

State 

ZIP Code 

Saint Clair Shores 

Mi 

48080 

Telephone 

Numb 

TT 586-747-1492 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

claudiaattala@gmail.com 

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

] 

First Name 

ML 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address {do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information “use the muttipte parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

[i] Yes* 

[I] No** 

1 

**If No, you must file separate appeals for each parcel 

Property Address {No., Street) 

21634 Lange 

City or Town 

County 

State 

ZiP Code 

Saint Clair Shores 

Macomb 

MI 

48080

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check 

all that appiy) 

[J True Cash and Taxable Value 

4 Taxable Value Only (calculation) 

[1 Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Taxable value exceeds purchase price of this residence and similar properties in the 

surrounding area of the home. Similar properties recently sold, range in price between 

30,000 and 116,000. The home 

| purchased was sold for 97,500. 

The notice of assessment from the City of Saint Clair Shores was not received prior to 

the adjournment on the last meeting date of 10MAR2026. The letter from the city was 

postmarked 20MAR2026. 

Section 6: Jurisdictional Issues 

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

[v4] No 

if Yes, check which BOR you attended: [1] March 

[Hl] July 

[me] December 

if No, please check the applicable reason(s): 

O Not required to attend 

[Mi] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

[Hl] Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping 

[J other 

1 you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

1 ANSI 

DIRECTOR 

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

rT 5009-14-27-131-014 

Classification of Property: 

Real 

J 

Personal [J (check one) 

Agricultural [1 

Commercial 0 

Industrial 0 

Residential 

 Timber-Cutover (J 

~~ Developmental 

(J 

Utility 

(J (check one) 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 82,400 

82,400 

What do you believe is the fair market value (also known as true cash value)? 

110,000 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .5) 

55.000 

assessed value) 

55,000 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

M1 ves 

[OO no 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

will be added for each additional parcel being appealed, not to exceed a total filing fee of 

$1,000.00 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If the property is 

NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $25.00 for each additional parcel, as indicated above. 

If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature *required 

Petitioner (lid lr %y/»

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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

Claudia M Attala,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000921

City Of St. Clair Shores,

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: May 13, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Claudia M Attala,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000921

City Of St. Clair Shores,

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: May 13, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

RECEIVED 

APR 0.6 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal {i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

if you do not submit this document, you may be held in 

default, 

Section 1: Petitioner’s Contact information 

First Name 

("AN 

Last Name/Company Name 

Claudia 

M 

Altala 

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

21634 Lange 

City or Town 

State 

ZIP Code 

Saint Clair Shores 

Mi 

48080 

Telephone 

Numb 

TT 586-747-1492 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

claudiaattala@gmail.com 

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

] 

First Name 

ML 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address {do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information “use the muttipte parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

[i] Yes* 

[I] No** 

1 

**If No, you must file separate appeals for each parcel 

Property Address {No., Street) 

21634 Lange 

City or Town 

County 

State 

ZiP Code 

Saint Clair Shores 

Macomb 

MI 

48080

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check 

all that appiy) 

[J True Cash and Taxable Value 

4 Taxable Value Only (calculation) 

[1 Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Taxable value exceeds purchase price of this residence and similar properties in the 

surrounding area of the home. Similar properties recently sold, range in price between 

30,000 and 116,000. The home 

| purchased was sold for 97,500. 

The notice of assessment from the City of Saint Clair Shores was not received prior to 

the adjournment on the last meeting date of 10MAR2026. The letter from the city was 

postmarked 20MAR2026. 

Section 6: Jurisdictional Issues 

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

[v4] No 

if Yes, check which BOR you attended: [1] March 

[Hl] July 

[me] December 

if No, please check the applicable reason(s): 

O Not required to attend 

[Mi] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

[Hl] Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping 

[J other 

1 you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

1 ANSI 

DIRECTOR 

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

rT 5009-14-27-131-014 

Classification of Property: 

Real 

J 

Personal [J (check one) 

Agricultural [1 

Commercial 0 

Industrial 0 

Residential 

 Timber-Cutover (J 

~~ Developmental 

(J 

Utility 

(J (check one) 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 82,400 

82,400 

What do you believe is the fair market value (also known as true cash value)? 

110,000 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .5) 

55.000 

assessed value) 

55,000 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

M1 ves 

[OO no 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

will be added for each additional parcel being appealed, not to exceed a total filing fee of 

$1,000.00 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If the property is 

NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $25.00 for each additional parcel, as indicated above. 

If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature *required 

Petitioner (lid lr %y/»

Page 4

: 

on 

" 

| 

EPR 

ny 

M 

pr 

) 

'PITNEY BOWES 

irr 

genic A 

Eo 

I " 

BL 

50.740 

K 

Hari 175M Jwy M [ 40% 

= 

gent with PitneyShip™ 

FIRST 

CLASS 

: 

0X 30232 

ETE 

oy 

fax TH buna | 

| 

Lansing MI 42909 

£3 ERE 

TR 

TE EU 

RS aR 

SH 

UU R BTU

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.