Cody James Gooden Petitioner V

Page 1

STATE OF MICHIGAN
GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA
 GOVERNOR LANSING DIRECTOR

 PROPERTY TAX APPEAL PETITION FORM
 PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

 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 you do not submit this document, you may be held in default.

 Section 1: Petitioner’s Contact Information

 First Name M.I. Last Name/Company Name
 Cody J. Gooden

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

 City or Town State ZIP Code
 EnterpriseTelephone Number £ AL 36330 10340166

 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)
 codygooden92@gmail.com

 Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information
 First Name MI } 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 multiple parce! form for additional, contiguous parcels.

 How many parcels are you If you are appealing more than one parcel, are they contiguous or adjoining?
 appealing? 1

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

 Parcel Identification Number:
 33-09-09-11-401-212

 Classification of Property: Real 4 Personal [J (check one)

 Agricultural J Commercial [J Industrial [J Residential] ~~ Timber-Cutover [J Developmental [J Utility (J (check one)

 Property Address (No., Street)
 49 Lake Ridge Dr.

 City or Town County State ZIP Code
 Mason Ingham mi 48854

 Taxing Authority (City or Township)
 Aurelius Township

 Does the property have a Principal Residence Exemption of 50% or more for all tax years at issue?

 M ves [no

Page 2

STATE OF MICHIGAN
GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA
 GOVERNOR LANSING DIRECTOR

 Section 4: Check which of the following you are appealing

 Principal Residence Exemption [J Qualified Agricultural Exemption

 Section 5: Explain the Reason for this Appeal
 | legally owned, occupied, and maintained the subject property as my sole principal residence for two full years prior to
 my relocation. My relocation from the property was entirely involuntary and directed by official active-duty military
 orders. Following my military orders, the home was leased to tenants via a hired real estate agent for a period of three
 consecutive years. Under Michigan law (MCL 211.7cc), active-duty military personnel are explicitly permitted to retain
 their PRE status while renting out their primary residence for up to three years. Neither | nor my hired realtor were
 aware of the administrative requirement to file Form 4660 at the time of my relocation. The failure to submit this
 localized form was a strict administrative oversight directly resulting from the exigencies and disruption of rapid military!
 relocation. Following the Treasury audit, | attempted to submit Form 4660 to the local tax assessor to correct this
 oversight. The assessor informed me that they do not possess the statutory jurisdiction to process or sign off on Form
 4660 retroactively after the annual tax year deadlines have passed. | meet 100% of the substantive, legal criteria to
 exempt this property from the non-homestead tax rate. | respectfully request that the Tribunal apply the protections of
 the federal Servicemembers Civil Relief Act (SCRA) to toll any rigid state administrative filing deadlines. Attached is a
 filled out 4660 Form and my orders.

 Tax Accessor: Josh Simmons 269-377-6145

 Realtor/Property Manager: Tabatha Cox 517-883-1296

 Section 6: Jurisdictional Issues

 Indicate who denied the exemption under appeal:

 Assessor County Lara or Equalization Michigan To of Treasury Board of Review Other

 If you checked “other” above, explain:
 The actual audit and the penalizing tax bill came from them.

 List the date your Principal Residence Exemption or Qualified Agricultural Exemption was denied:
 September 15th, 2026
 Tax year(s) denied: 2022, 2023, 2024

 Fee Information

 A filing fee of $25.00 is required unless the property has a Principal Residence Exemption of at least 50% for all tax years at issue on the
 date this petition is filed.

 Signature “required

 Petitioner or Bs pe
 Isl heWo g

Page 3

2

 STATE OF MICHIGAN
GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA
 GOVERNOR LANSING DIRECTOR

 PAPER FILING INSTRUCTIONS FOR
 PRINCIPAL RESIDENCE/QUALIFIED AGRICULTURAL EXEMPTION APPEAL

 Follow these instructions for completing this Small Claims petition form. For questions
 that are not answered by these instructions, please visit the Tribunal's website at
 www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760.

 Mail the completed form to:

 Michigan Tax Tribunal
 611 W. Ottawa St., Lansing, MI 48933
 U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909
 Other Carriers (UPS, FedEx, DHL):
 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906

 Section 1: Petitioner's Contact Information: “Petitioner” is the person, business, or
 entity filing the appeal.

 Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information:
 Petitioner does not have to be represented by an attorney or authorized representative
 to file an appeal with the Tribunal. If Petitioner is represented, provide all contact
 information for the attorney or authorized representative. If Petitioner elects to have an
 attorney or authorized representative, only the attorney or authorized representative will
 receive notices and other documents from the Tribunal.

 IMPORTANT: If the contact information for Petitioner or Petitioner's attorney or
 authorized representative, if listed,

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Page 5

STATE

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 DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA
 GOVERNOR LANSING DIRECTOR

 PROPERTY TAX APPEAL PETITION FORM
 PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

 MTT DOCKET NO.

 Pursuant to Michigan Tax Tribunal Rule (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 Petition, if applicable. If you do not submit this document, you may be placed in default.

 Section 1: Petitioner’s Contact Information
 Filer Type: Local Unit of Government:
 Individual

 First Name M.I. Last Name/Company Name
 Cody James Gooden

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

 City or Town State ZIP Code
 ENTERPRISE Michigan 36330

 Telephone Number
 5619340166

 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)
 codygooden92@gmail.com

 Section 3: Subject Property Information
 Parcel Identification Number:
 33-09-09-11-401-212

 How many parcels are you appealing? Are they contiguous or adjoining? *If no, you must file separate appeals for each parcel
 1 N/A

 Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address)
 49 Lake Ridge Dr.

 Mason
 Michigan
 48854

 Taxing Authority: County:
 Township Of Aurelius (INGHAM) Ingham

 Classification of Property:
 Personal
 Residential

 Section 4: Check which of the following you are appealing
 Principal Residence Exemption

Page 2

STATE OF MICHIGAN
GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA
 GOVERNOR LANSING DIRECTOR

 Section 5: Explain the Reason for this Appeal
 I legally owned, occupied, and maintained the subject property as my sole principal residence for two full years prior to my relocation. My relocation from the
 property was entirely involuntary and directed by official active-duty military orders. Following my military orders, the home was leased to tenants via a hired
 real estate agent for a period of three consecutive years. Under Michigan law (MCL 211.7cc), active-duty military personnel are explicitly permitted to retain
 their PRE status while renting out their primary residence for up to three years. Neither I nor my hired realtor were aware of the administrative requirement to
 file Form 4660 at the time of my relocation. The failure to submit this localized form was a strict administrative oversight directly resulting from the exigencies
 and disruption of rapid military relocation. Following the Treasury audit, I attempted to submit Form 4660 to the local tax assessor to correct this oversight. The
 assessor informed me that they do not possess the statutory jurisdiction to process or sign off on Form 4660 retroactively after the annual tax year deadlines
 have passed. I meet 100% of the substantive, legal criteria to exempt this property from the non-homestead tax rate. I respectfully request that the Tribunal
 apply the protections of the federal Servicemembers Civil Relief Act (SCRA) to toll any rigid state administrative filing deadlines. Attached is a filled out 4660
 Form and my orders.

 Tax Accessor: Josh Simmons 269-377-6145

 Realtor/Property Manager: Tabatha Cox 517-883-1296

 Section 6: Jurisdictional Issues
 List the year(s) denied:
 2022, 2023, 2024

 Indicate who denied the exemption under appeal:
 Michigan Dept. of Treasury

 If you checked “other” above, explain:

 List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied:
 2026-09-17

 Fee Information

 A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition.

 Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?
 No

 Electronic Signature *Typing your name below will serve as your signature
 Petitioner or Attorney/Authorized Representative’s Signature:
 Cody Gooden

 /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.