Community Property LLC, Petitioner V City Of Farmington, 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 

Community Property LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002467 

 

City Of Farmington, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that Petitioner was placed in 

default on June 25, 2025, because Petitioner did not list the correct party-in-interest on 

the petition. On July 24, 2025, the Tribunal extended the time for Petitioner to cure the 

default by an additional 14 days, and they have failed to respond. Petitioner has not 

complied with either order, and the latter stated that “failure to comply with this Order 

may result in the dismissal of the case . . .” and referenced Grimm v Dep’t of Treasury.1 

In Grimm, the Michigan Court of Appeals summarized factors that the Tribunal should 

consider before imposing the sanction of dismissal. Those factors are: 

 

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) 

the degree of compliance with other parts of the court's orders; (6) 

attempts to cure the defect; and (7) whether a lesser sanction would better 

serve the interests of justice.2 

 

Here, Petitioner’s failure to comply with multiple orders has established a history of 

deliberate delay. As a result, giving careful consideration to the factors involved and 

considering all options in determining what sanction is just and proper, the Tribunal 

finds that dismissal is appropriate, and a lesser sanction would not be appropriate in 

light of Petitioner’s history of noncompliance in this case. 

 

Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

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

 

 

 

1 Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

2 Id. at 149.

Page 2

MTT Docket No. 25-002467 

Page 2 of 2 

 

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. 

 

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: August 26, 2025 

 

 

By _____________________________ 

kac 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

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 

Community Property LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002467 

 

City of Farmington, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

The Tribunal has considered the file in this case and finds that it entered an order on 

June 25, 2025, severing MTT Docket No 25-002499 from the instant appeal, and further 

holding Petitioner in default for failing to list the correct party in interest on their petition 

form.1 Petitioner was required to cure the default by filing an amended petition listing 

Community Property LLC as the party in interest for Parcel No. 20-23-26-357-029, 

within 14 days of the entry of the order, noting the docket number previously assigned 

by the Tribunal, and if utilizing the Tribunal’s e-filing system, file as an “amended 

petition.” Petitioner has had ample time to comply, yet has failed to respond or submit 

the required filings. Though the Tribunal finds an extension of time to cure the default 

appropriate, Petitioner’s failure to comply with Tribunal orders and its Rules of Practice 

and Procedure has established a history of deliberate delay that would justify the 

dismissal of the case for failure to timely comply with this order.2 Therefore, 

 

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file an amended Petition for Valuation Appeal indicating the docket number 

previously assigned by the Tribunal, and if utilizing the Tribunal’s e-filing system file as 

an “amended petition;” (2) file a Motion to Set Aside Default; (3) pay the $25.00 fee 

required for the filing of the motion, and (4) file proof the motion was served on 

Respondent. The foregoing must be filed with the Tribunal within 14 days of the entry of 

this order.3 

 

1 The order further stated, “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).” 

2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

3 “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

Page 2

MTT Docket No.25-002467 

Page 2 of 2 

 

Failure to comply with this order may result in the dismissal of the case, as provided by 

TTR 237.4 

 

 

 

Entered: July 24, 2025 

 

 

 

By _____________________________ 

kac 

 

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 

 

 

 

 

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). 

4 See also MCL 205.732.

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 

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 

Community Property LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

Tommy D LLC, 

Petitioner, 

 

v 

 

MTT Docket Nos. 25-002467 

 

 

 

 

 & 25-002499 

 

City of Farmington, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER SEVERING PARCEL NO 20-23-26-357-023 TO DOCKET NO 25-002499 

 

ORDER UPDATING DOCKET NO 25-002467 

 

ORDER HOLDING PETITIONER IN DEFAULT IN DOCKET NO 25-002467 

 

ORDER HOLDING PETITIONER IN DEFAULT IN DOCKET NO 25-002499 

 

The Tribunal has reviewed the file in this case and finds that a petition was filed on May 

16, 2025, naming Tom Dedvukaj as Petitioner in the uncapping appeal for Parcel Nos. 

20-23-26-357-029 and 20-23-26-357-023. The petition indicates that the parcels are 

contiguous. The petition also includes attachments of the Board of Review decisions for 

both parcels. Those decisions indicate that Tom Dedvukaj is not the named owner for 

either appealed parcel. Those decisions indicate that each appealed parcel is owned 

by a different entity. 

 

The Tribunal finds that the parcels, while purportedly contiguous, cannot be filed in a 

single appeal because each party in interest, as Petitioner, is required to file a separate 

petition. Although the parties are commonly represented, each parcel has only one 

indicated party in interest eligible to file a petition as the property owner.1 “Party in 

interest” refers to a person or entity with a property interest in the property being 

assessed, and “property interest” is “a legal share in something and “all or part of a legal 

or equitable claim to or right in property.”2 Accordingly, the Tribunal shall sever Parcel 

No. 20-23-26-357-023 into a separate docket. A separate additional petition filing fee is 

due as a result of the severance.3 

 

Further, because Tom Dedvukaj is not a party in interest for either appeal, an amended 

 

1 See MCL 205.735a(6). 

2 See Spartan Stores Inc v City of Grand Rapids, 307 Mich App 565, 575-576 and fn 9 (2014). 

3 TTR 223(2).

Page 2

MTT Docket No. 25-002467 & 25-002499 

Page 2 of 3 

 

petition is required for both appeals. Therefore, 

 

IT IS ORDERED that Parcel No. 20-23-26-357-023 is SEVERED to Docket No. 25-

002499. 

 

IT IS FURTHER ORDERED that Docket No. 25-002467 is UPDATED to reflect the 

correct party in interest. 

 

IT IS FURTHER ORDERED that Petitioner is held in DEFAULT in Docket No. 25-

002467. 

 

IT IS FURTHER ORDERED that Petitioner shall cure the default in Docket No. 25-

002467 by filing an amended petition within 14 days of entry of this order. The 

amended petition shall indicate that Community Property LLC is the party in interest for 

Parcel No. 20-23-26-357-029. 

 

IT IS FURTHER ORDERED that Petitioner is held in DEFAULT in Docket No. 25-

002499. 

 

IT IS FURTHER ORDERED that Petitioner shall cure the default in Docket No. 25-

002499 by filing a severed petition and additional $200.00 petition filing fee within 14 

days of the entry of this order.4 The severed petition shall indicate that Tommy D LCC 

is the party in interest for Parcel No. 20-23-26-357-023. The petition shall note the 

docket number assigned by the Tribunal and, if filed utilizing the Tribunal’s e-filing 

system, must be filed on the assigned docket number as a “Severed Petition.” 

 

Failure to comply with this order in Docket No. 25-002467 will result in Petitioner being 

required to file a motion to set aside the default (with appropriate filing fee).5 

 

Failure to comply with this order in Docket No. 25-002499 will result in the dismissal of 

that case.6 

 

 

 

Entered: June 25, 2025 

 

 

 

By _____________________________ 

bw/am 

 

 

 

 

 

 

4 Petitioner paid a $300.00 petition filing fee in Docket No. 25-002467. The petition filing fee owed for 

Parcel No. 20-23-26-357-029 is $250.00. See TTR 223(2)(a)(ii). Therefore, $50.00 of the fee paid on 

May 16, 2025, is transferred to Docket No. 25-002499. The petition filing fee on Docket No. 25-002499 is 

also $250.00 under TTR 223(2)(a)(ii). See also TTR 269. 

5 See TTR 237(1). 

6 Id.

Page 3

MTT Docket No. 25-002467 & 25-002499 

Page 3 of 3 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

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 

Community Property LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

Tommy D LLC, 

Petitioner, 

 

v 

 

MTT Docket Nos. 25-002467 

 

 

 

 

 & 25-002499 

 

City of Farmington, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER SEVERING PARCEL NO 20-23-26-357-023 TO DOCKET NO 25-002499 

 

ORDER UPDATING DOCKET NO 25-002467 

 

ORDER HOLDING PETITIONER IN DEFAULT IN DOCKET NO 25-002467 

 

ORDER HOLDING PETITIONER IN DEFAULT IN DOCKET NO 25-002499 

 

The Tribunal has reviewed the file in this case and finds that a petition was filed on May 

16, 2025, naming Tom Dedvukaj as Petitioner in the uncapping appeal for Parcel Nos. 

20-23-26-357-029 and 20-23-26-357-023. The petition indicates that the parcels are 

contiguous. The petition also includes attachments of the Board of Review decisions for 

both parcels. Those decisions indicate that Tom Dedvukaj is not the named owner for 

either appealed parcel. Those decisions indicate that each appealed parcel is owned 

by a different entity. 

 

The Tribunal finds that the parcels, while purportedly contiguous, cannot be filed in a 

single appeal because each party in interest, as Petitioner, is required to file a separate 

petition. Although the parties are commonly represented, each parcel has only one 

indicated party in interest eligible to file a petition as the property owner.1 “Party in 

interest” refers to a person or entity with a property interest in the property being 

assessed, and “property interest” is “a legal share in something and “all or part of a legal 

or equitable claim to or right in property.”2 Accordingly, the Tribunal shall sever Parcel 

No. 20-23-26-357-023 into a separate docket. A separate additional petition filing fee is 

due as a result of the severance.3 

 

Further, because Tom Dedvukaj is not a party in interest for either appeal, an amended 

 

1 See MCL 205.735a(6). 

2 See Spartan Stores Inc v City of Grand Rapids, 307 Mich App 565, 575-576 and fn 9 (2014). 

3 TTR 223(2).

Page 2

MTT Docket No. 25-002467 & 25-002499 

Page 2 of 3 

 

petition is required for both appeals. Therefore, 

 

IT IS ORDERED that Parcel No. 20-23-26-357-023 is SEVERED to Docket No. 25-

002499. 

 

IT IS FURTHER ORDERED that Docket No. 25-002467 is UPDATED to reflect the 

correct party in interest. 

 

IT IS FURTHER ORDERED that Petitioner is held in DEFAULT in Docket No. 25-

002467. 

 

IT IS FURTHER ORDERED that Petitioner shall cure the default in Docket No. 25-

002467 by filing an amended petition within 14 days of entry of this order. The 

amended petition shall indicate that Community Property LLC is the party in interest for 

Parcel No. 20-23-26-357-029. 

 

IT IS FURTHER ORDERED that Petitioner is held in DEFAULT in Docket No. 25-

002499. 

 

IT IS FURTHER ORDERED that Petitioner shall cure the default in Docket No. 25-

002499 by filing a severed petition and additional $200.00 petition filing fee within 14 

days of the entry of this order.4 The severed petition shall indicate that Tommy D LCC 

is the party in interest for Parcel No. 20-23-26-357-023. The petition shall note the 

docket number assigned by the Tribunal and, if filed utilizing the Tribunal’s e-filing 

system, must be filed on the assigned docket number as a “Severed Petition.” 

 

Failure to comply with this order in Docket No. 25-002467 will result in Petitioner being 

required to file a motion to set aside the default (with appropriate filing fee).5 

 

Failure to comply with this order in Docket No. 25-002499 will result in the dismissal of 

that case.6 

 

 

 

Entered: June 25, 2025 

 

 

 

By _____________________________ 

bw/am 

 

 

 

 

 

 

4 Petitioner paid a $300.00 petition filing fee in Docket No. 25-002467. The petition filing fee owed for 

Parcel No. 20-23-26-357-029 is $250.00. See TTR 223(2)(a)(ii). Therefore, $50.00 of the fee paid on 

May 16, 2025, is transferred to Docket No. 25-002499. The petition filing fee on Docket No. 25-002499 is 

also $250.00 under TTR 223(2)(a)(ii). See also TTR 269. 

5 See TTR 237(1). 

6 Id.

Page 3

MTT Docket No. 25-002467 & 25-002499 

Page 3 of 3 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

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 

Community Property LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

Tommy D LLC, 

Petitioner, 

 

v 

 

MTT Docket Nos. 25-002467 

 

 

 

 

 & 25-002499 

 

City of Farmington, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER SEVERING PARCEL NO 20-23-26-357-023 TO DOCKET NO 25-002499 

 

ORDER UPDATING DOCKET NO 25-002467 

 

ORDER HOLDING PETITIONER IN DEFAULT IN DOCKET NO 25-002467 

 

ORDER HOLDING PETITIONER IN DEFAULT IN DOCKET NO 25-002499 

 

The Tribunal has reviewed the file in this case and finds that a petition was filed on May 

16, 2025, naming Tom Dedvukaj as Petitioner in the uncapping appeal for Parcel Nos. 

20-23-26-357-029 and 20-23-26-357-023. The petition indicates that the parcels are 

contiguous. The petition also includes attachments of the Board of Review decisions for 

both parcels. Those decisions indicate that Tom Dedvukaj is not the named owner for 

either appealed parcel. Those decisions indicate that each appealed parcel is owned 

by a different entity. 

 

The Tribunal finds that the parcels, while purportedly contiguous, cannot be filed in a 

single appeal because each party in interest, as Petitioner, is required to file a separate 

petition. Although the parties are commonly represented, each parcel has only one 

indicated party in interest eligible to file a petition as the property owner.1 “Party in 

interest” refers to a person or entity with a property interest in the property being 

assessed, and “property interest” is “a legal share in something and “all or part of a legal 

or equitable claim to or right in property.”2 Accordingly, the Tribunal shall sever Parcel 

No. 20-23-26-357-023 into a separate docket. A separate additional petition filing fee is 

due as a result of the severance.3 

 

Further, because Tom Dedvukaj is not a party in interest for either appeal, an amended 

 

1 See MCL 205.735a(6). 

2 See Spartan Stores Inc v City of Grand Rapids, 307 Mich App 565, 575-576 and fn 9 (2014). 

3 TTR 223(2).

Page 2

MTT Docket No. 25-002467 & 25-002499 

Page 2 of 3 

 

petition is required for both appeals. Therefore, 

 

IT IS ORDERED that Parcel No. 20-23-26-357-023 is SEVERED to Docket No. 25-

002499. 

 

IT IS FURTHER ORDERED that Docket No. 25-002467 is UPDATED to reflect the 

correct party in interest. 

 

IT IS FURTHER ORDERED that Petitioner is held in DEFAULT in Docket No. 25-

002467. 

 

IT IS FURTHER ORDERED that Petitioner shall cure the default in Docket No. 25-

002467 by filing an amended petition within 14 days of entry of this order. The 

amended petition shall indicate that Community Property LLC is the party in interest for 

Parcel No. 20-23-26-357-029. 

 

IT IS FURTHER ORDERED that Petitioner is held in DEFAULT in Docket No. 25-

002499. 

 

IT IS FURTHER ORDERED that Petitioner shall cure the default in Docket No. 25-

002499 by filing a severed petition and additional $200.00 petition filing fee within 14 

days of the entry of this order.4 The severed petition shall indicate that Tommy D LCC 

is the party in interest for Parcel No. 20-23-26-357-023. The petition shall note the 

docket number assigned by the Tribunal and, if filed utilizing the Tribunal’s e-filing 

system, must be filed on the assigned docket number as a “Severed Petition.” 

 

Failure to comply with this order in Docket No. 25-002467 will result in Petitioner being 

required to file a motion to set aside the default (with appropriate filing fee).5 

 

Failure to comply with this order in Docket No. 25-002499 will result in the dismissal of 

that case.6 

 

 

 

Entered: June 25, 2025 

 

 

 

By _____________________________ 

bw/am 

 

 

 

 

 

 

4 Petitioner paid a $300.00 petition filing fee in Docket No. 25-002467. The petition filing fee owed for 

Parcel No. 20-23-26-357-029 is $250.00. See TTR 223(2)(a)(ii). Therefore, $50.00 of the fee paid on 

May 16, 2025, is transferred to Docket No. 25-002499. The petition filing fee on Docket No. 25-002499 is 

also $250.00 under TTR 223(2)(a)(ii). See also TTR 269. 

5 See TTR 237(1). 

6 Id.

Page 3

MTT Docket No. 25-002467 & 25-002499 

Page 3 of 3 

 

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 

MAY 21 2025 

MIT GAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON DRI BRA 

GOVERNOR 

LANSING 

- 

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 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, 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 

M1 

Last Name/Company Name 

Tom 

Dedvukaj 

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

30848 Grand River Ave 

City or Town 

State 

ZIP Code 

Farmington 

Mi 

48336 

Telephone Number (248) 762-7393 

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

Section 2: Petitioner’s AHSHEY Ate Representative’s Contact Information 

First Name 

Last Name 

Tom 

Dedvukaj 

Firm Name (if any) 

- 

ACALEOAE 

1 

AC 4K 

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

Ai 

Hearth 

[ALIVE 

RN r2% ar NERV N J 

30948 Grand River Ave 

Chkits 

19748562809 

Amt: $300, 

Jos erin 

ho 

ZPGode 40336 

Te 

TOR DEDVORAT 

Telephone Number (248) 762-7393 

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

Section 3: Subject Property Information 

How many 

parcels are you 

appealing? 

Yes* 

No** 

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

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

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

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property’s address] 

31030 & 31036 Grand River Ave, Farmington MI 48336 

i) 

0

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check at hat apply) 

[7 True Cash and Taxable Value 

o Poverty Exemption 

’ 

[J Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

Uncapping of Taxable Value 

[J Eligible Manufacturing Person Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

0 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason 

for this Appeal 

. 

These properties are currently for sale and were under contract as a package deal. The 

potential buyer(s) did not end up closing on the deal. The properties are still for sale and 

under contract with Signature Associates real estate group. The uncapping of these 

parcels was due to the former potential buyer submitting a land contract; which does not 

exist. There was never a land contract in place, as the sale was under the terms of a 

cash 

deal. 

“ 

We have had no response from the Yatooma Group (former potential buyer) regarding 

this issue and on discussions of why they would submit a land contract that was never 

by anyone on our team. 

ca 

cen 

EEE 

We know for a fact that the uncapping should have never occurred because the sale 

never happened and we still own these properties. They are currently still listed for sale. 

The potential buyers should have never submitted a land contract, as we never agreed 

) 

to these terms. No one should be penalized for someone else's mistake. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

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

Yes 

[Wm] No 

f Yes, check which BOR you attended AND attach the BOR decision: [14 March 

[1] July: 

[J December 

- 

if No, check the applicable reason(s): 

: 

i 

E] Not required to attend 

Assessment Change Notice was not received by Petitioner 

. 

[| Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 6) 

[W] Appealing within 35 daya of State Tax Commission Order 

- 

[W] Appealing within 35 days of recelpt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel ldentiflcation Number: 

20-23-26-357-029 

Classification of Property: 

Real 

Personal 

(check one) 

Agriculturat 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

% 

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

91,280 

Current Taxable Value as established by the BOR: 

91.280 

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

45,640 

: 

Muitiply the True Cash Value by .5 and enter hare, This is your contention of Asssssad Value. 

22,820 

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

Section 8: Classification Information *oniy the Mi bep't 

of Treasury may appeal this Issue 

to the Tribunal* 

Parcel Identification Number: 

j 

| 

20-23-26-357-029 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

Agricultural 

Commerclal 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

rm 

jm 

[1 

[m) 

[ 

What do you believe is the property’s classification? 

Real 

Parsonal 

(check one) 

Agricultural 

Comer 

industrial 

Residential 

Timber-Cutover 

Developmental 

om 

{check one) 

rv 

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

Property has not yet been improved 

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

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING

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

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

Tom Dedvukaj,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002467

City Of Farmington,

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: June 18, 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

Tom Dedvukaj

30948 Grand River Ave

Farmington , MI 48336

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

Tom Dedvukaj,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002467

City Of Farmington,

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: June 18, 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

RECEIVED 

MAY 21 2025 

MIT GAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON DRI BRA 

GOVERNOR 

LANSING 

- 

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 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, 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 

M1 

Last Name/Company Name 

Tom 

Dedvukaj 

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

30848 Grand River Ave 

City or Town 

State 

ZIP Code 

Farmington 

Mi 

48336 

Telephone Number (248) 762-7393 

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

Section 2: Petitioner’s AHSHEY Ate Representative’s Contact Information 

First Name 

Last Name 

Tom 

Dedvukaj 

Firm Name (if any) 

- 

ACALEOAE 

1 

AC 4K 

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

Ai 

Hearth 

[ALIVE 

RN r2% ar NERV N J 

30948 Grand River Ave 

Chkits 

19748562809 

Amt: $300, 

Jos erin 

ho 

ZPGode 40336 

Te 

TOR DEDVORAT 

Telephone Number (248) 762-7393 

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

Section 3: Subject Property Information 

How many 

parcels are you 

appealing? 

Yes* 

No** 

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

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

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

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property’s address] 

31030 & 31036 Grand River Ave, Farmington MI 48336 

i) 

0

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check at hat apply) 

[7 True Cash and Taxable Value 

o Poverty Exemption 

’ 

[J Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

Uncapping of Taxable Value 

[J Eligible Manufacturing Person Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

0 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason 

for this Appeal 

. 

These properties are currently for sale and were under contract as a package deal. The 

potential buyer(s) did not end up closing on the deal. The properties are still for sale and 

under contract with Signature Associates real estate group. The uncapping of these 

parcels was due to the former potential buyer submitting a land contract; which does not 

exist. There was never a land contract in place, as the sale was under the terms of a 

cash 

deal. 

“ 

We have had no response from the Yatooma Group (former potential buyer) regarding 

this issue and on discussions of why they would submit a land contract that was never 

by anyone on our team. 

ca 

cen 

EEE 

We know for a fact that the uncapping should have never occurred because the sale 

never happened and we still own these properties. They are currently still listed for sale. 

The potential buyers should have never submitted a land contract, as we never agreed 

) 

to these terms. No one should be penalized for someone else's mistake. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

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

Yes 

[Wm] No 

f Yes, check which BOR you attended AND attach the BOR decision: [14 March 

[1] July: 

[J December 

- 

if No, check the applicable reason(s): 

: 

i 

E] Not required to attend 

Assessment Change Notice was not received by Petitioner 

. 

[| Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 6) 

[W] Appealing within 35 daya of State Tax Commission Order 

- 

[W] Appealing within 35 days of recelpt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel ldentiflcation Number: 

20-23-26-357-029 

Classification of Property: 

Real 

Personal 

(check one) 

Agriculturat 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

% 

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

91,280 

Current Taxable Value as established by the BOR: 

91.280 

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

45,640 

: 

Muitiply the True Cash Value by .5 and enter hare, This is your contention of Asssssad Value. 

22,820 

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

Section 8: Classification Information *oniy the Mi bep't 

of Treasury may appeal this Issue 

to the Tribunal* 

Parcel Identification Number: 

j 

| 

20-23-26-357-029 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

Agricultural 

Commerclal 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

rm 

jm 

[1 

[m) 

[ 

What do you believe is the property’s classification? 

Real 

Parsonal 

(check one) 

Agricultural 

Comer 

industrial 

Residential 

Timber-Cutover 

Developmental 

om 

{check one) 

rv 

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

Property has not yet been improved 

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

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING

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.