Record Finder / 26-002772-TT
Michigan
Corey Lee DeCoteau Petitioner V Michigan Department Of Treasury Respondent
- Petitioner
- Corey Lee DeCoteau
- Respondent
- Michigan Department Of Treasury
Case overview
- Docket number
- 26-002772-TT
- Status
- Default Petitioner
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Sanilac
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 4 | Order of Default of Petitioner | Not recorded | Not recorded | 10/06/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 10/06/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 10/06/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 07/23/2026 | $25.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
SC_Order_of_Default_of_Petition.2026-10-06_08-42-12.pdfRead complete document text →
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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 Corey Lee DeCoteau, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002772 Michigan Department of Treasury, 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.1 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: /s/ Patricia L. Halm Entered: October 6, 2026 1 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5).
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MTT Docket No. 26-002772 Page 2 of 2 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
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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 Corey Lee DeCoteau, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002772 Michigan Department of Treasury, 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.2 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: /s/ Patricia L. Halm Entered: October 6, 2026 2 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5).
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MTT Docket No. 26-002772 Page 2 of 2 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.
scpetition_pre qae.pdfRead complete document text →
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA 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: Individual Local Unit of Government: First Name Corey M.I. Lee Last Name/Company Name DeCoteau Mailing Address (No., Street, P.O. Box or Rural Route) 2875 N Lakeshore Rd City or Town Carsonville State Michigan ZIP Code 48419 Telephone Number 8108373474 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) abbeg51@gmail.com Section 3: Subject Property Information Parcel Identification Number: 110-004-200-010-01 How many parcels are you appealing? 1 Are they contiguous or adjoining? *If no, you must file separate appeals for each parcel No Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 2875 N Lakeshore Rd Carsonville Michigan 48419 Taxing Authority: Township Of Forester (SANILAC) County: Sanilac Classification of Property: Personal Residential Section 4: Check which of the following you are appealing Principal Residence Exemption
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Section 5: Explain the Reason for this Appeal This has been my homestead since 2009. I have never moved any of my personal belongings or slept anywhere else other than this address since 2009. I have sent in proof showing I haven't lived anywhere else since 2009. I feel I am being racially discriminated against because I am native American. Section 6: Jurisdictional Issues List the year(s) denied: 2022 2023 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: 2026-04-17 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: Corey DeCoteau /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.
5-7-26 mtt-efile-user-guide_new-efile-system (1) (1).pdfRead complete document text →
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Page 1
1 MTT E-File User guide Issued: May 2026 Michigan Tax Tribunal E-File User Guide
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2 MTT E-File User guide Issued: May 2026 Table of Contents Registering a New Account ............................................................................................ 3 Logging in ....................................................................................................................... 8 Forgot Password ......................................................................................................... 10 Welcome page ............................................................................................................ 12 Roles ........................................................................................................................... 13 Navigation Bar .............................................................................................................. 14 Home Page ................................................................................................................. 15 My Account Page ........................................................................................................ 15 Submit a Filing Page ................................................................................................... 21 Filings Page ................................................................................................................ 28
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3 MTT E-File User guide Issued: May 2026 Registering a New Account **If you previously had an account with the Michigan Tax Tribunal in the former e-filing system, you are required to create a new account to continue using the e-filing system.** To e-file documents with the Michigan Tax Tribunal you must first set up a user account. Click the Login Or Register button in the top right corner of the webpage as depicted below. This will bring you to the login page. To create a new account, simply click Register a new account as shown at the bottom of the above picture.
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4 MTT E-File User guide Issued: May 2026 You will be brought to a New account page. Enter your email address and click on Send email >. A verification email that contains a verification code will be sent to your email address. The email will come from noreply-MTT@Mail.michigan.gov. (Add this email to your safe list to ensure emails are not filtered to your trash or junk folder.) Once you have received it, you will have 24 hours to enter the verification code and complete the process. Once you gain access to your account, you must specify your role.
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5 MTT E-File User guide Issued: May 2026 Select your preferred Role and click continue. (See Roles section) Role Descriptions: • Petitioner – Someone looking to file a petition with the Michigan Tax Tribunal. • Respondent – The opposing party in an already existing case. (Assessors filing on behalf of a local unit of government must file as representative and not respondent.) • Representative – A party who is appearing on behalf of a party. This role will be able to file both petitions and answers. (Assessor employees filing on behalf of a local unit of government must file as representative and not respondent.) • Mediator –Person approved by the Michigan Tax Tribunal to conduct mediations in Tribunal cases. • Department of Treasury | Representative – Anyone filing from the Michigan Department of Treasury. (Special approval by the Michigan Tax Tribunal is required for this role.) You will then be brought to a page where you will fill out your account information. This page is also where you can view other roles and create a password. All passwords follow the standard password procedure of eight characters, one number, and one special character. **If you require a different role than what you signed up with, you will have to request this change from the Tribunal by emailing us at taxtrib@michigan.gov.**
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6 MTT E-File User guide Issued: May 2026 *Do not include anything in the Firm/Organization section. Once you have finished filling out the above information, click Register at the bottom of the page. Please do not choose a title; this section should remain blank.
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7 MTT E-File User guide Issued: May 2026 You will receive e-mail confirmation of the creation of your new account. You may click the link to return to the home page. Once there you may click Login Or Register to login to your new account.
Page 8
8 MTT E-File User guide Issued: May 2026 Logging in To Login enter your username, password, and click the Login button. **The first time you log in, you will need to agree to a Legal Disclaimer. After you have read the terms, click the box next to “I accept the terms and agreements,” and click Continue.** (Shown below)
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9 MTT E-File User guide Issued: May 2026
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10 MTT E-File User guide Issued: May 2026 Forgot Password If you forget your password, you may select “Forgot your password?,” located under the Login button. Enter the email address associated with the account and click Submit. You will receive confirmation that an email is on its way to reset your password. All passwords follow the standard password procedure of eight characters, one number, and one special character.
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11 MTT E-File User guide Issued: May 2026 Follow the instructions in the email you receive to reset the password.
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12 MTT E-File User guide Issued: May 2026 Welcome page When you log in, you will land on the welcome page. This page gives you an overview of the Tribunal and provides access to the Hearings Calendar. You can access it at any time from the Navigation bar.
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13 MTT E-File User guide Issued: May 2026 Roles If you select your name next to the person icon, which is blacked out in the image below, you will bring up a menu with a variety of options. If you select My Account, you can also view your roles in this section.
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14 MTT E-File User guide Issued: May 2026 Navigation Bar The
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15 MTT
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16
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.
SC_Notice_of_Docket_Number.2026-10-06_08-39-22.pdfRead complete document text →
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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 Corey Lee DeCoteau, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002772 Michigan Department of Treasury, 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 6, 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 Corey Lee DeCoteau, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002772 Michigan Department of Treasury, 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 6, 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.
scpetition_pre qae.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA 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: Individual Local Unit of Government: First Name Corey M.I. Lee Last Name/Company Name DeCoteau Mailing Address (No., Street, P.O. Box or Rural Route) 2875 N Lakeshore Rd City or Town Carsonville State Michigan ZIP Code 48419 Telephone Number 8108373474 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) abbeg51@gmail.com Section 3: Subject Property Information Parcel Identification Number: 110-004-200-010-01 How many parcels are you appealing? 1 Are they contiguous or adjoining? *If no, you must file separate appeals for each parcel No Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 2875 N Lakeshore Rd Carsonville Michigan 48419 Taxing Authority: Township Of Forester (SANILAC) County: Sanilac 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 GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Section 5: Explain the Reason for this Appeal This has been my homestead since 2009. I have never moved any of my personal belongings or slept anywhere else other than this address since 2009. I have sent in proof showing I haven't lived anywhere else since 2009. I feel I am being racially discriminated against because I am native American. Section 6: Jurisdictional Issues List the year(s) denied: 2022 2023 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: 2026-04-17 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: Corey DeCoteau /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.
5-7-26 mtt-efile-user-guide_new-efile-system (1) (1).pdfRead complete document text →
Read document text excerpt
Page 1
1 MTT E-File User guide Issued: May 2026 Michigan Tax Tribunal E-File User Guide
Page 2
2 MTT E-File User guide Issued: May 2026 Table of Contents Registering a New Account ............................................................................................ 3 Logging in ....................................................................................................................... 8 Forgot Password ......................................................................................................... 10 Welcome page ............................................................................................................ 12 Roles ........................................................................................................................... 13 Navigation Bar .............................................................................................................. 14 Home Page ................................................................................................................. 15 My Account Page ........................................................................................................ 15 Submit a Filing Page ................................................................................................... 21 Filings Page ................................................................................................................ 28
Page 3
3 MTT E-File User guide Issued: May 2026 Registering a New Account **If you previously had an account with the Michigan Tax Tribunal in the former e-filing system, you are required to create a new account to continue using the e-filing system.** To e-file documents with the Michigan Tax Tribunal you must first set up a user account. Click the Login Or Register button in the top right corner of the webpage as depicted below. This will bring you to the login page. To create a new account, simply click Register a new account as shown at the bottom of the above picture.
Page 4
4 MTT E-File User guide Issued: May 2026 You will be brought to a New account page. Enter your email address and click on Send email >. A verification email that contains a verification code will be sent to your email address. The email will come from noreply-MTT@Mail.michigan.gov. (Add this email to your safe list to ensure emails are not filtered to your trash or junk folder.) Once you have received it, you will have 24 hours to enter the verification code and complete the process. Once you gain access to your account, you must specify your role.
Page 5
5 MTT E-File User guide Issued: May 2026 Select your preferred Role and click continue. (See Roles section) Role Descriptions: • Petitioner – Someone looking to file a petition with the Michigan Tax Tribunal. • Respondent – The opposing party in an already existing case. (Assessors filing on behalf of a local unit of government must file as representative and not respondent.) • Representative – A party who is appearing on behalf of a party. This role will be able to file both petitions and answers. (Assessor employees filing on behalf of a local unit of government must file as representative and not respondent.) • Mediator –Person approved by the Michigan Tax Tribunal to conduct mediations in Tribunal cases. • Department of Treasury | Representative – Anyone filing from the Michigan Department of Treasury. (Special approval by the Michigan Tax Tribunal is required for this role.) You will then be brought to a page where you will fill out your account information. This page is also where you can view other roles and create a password. All passwords follow the standard password procedure of eight characters, one number, and one special character. **If you require a different role than what you signed up with, you will have to request this change from the Tribunal by emailing us at taxtrib@michigan.gov.**
Page 6
6 MTT E-File User guide Issued: May 2026 *Do not include anything in the Firm/Organization section. Once you have finished filling out the above information, click Register at the bottom of the page. Please do not choose a title; this section should remain blank.
Page 7
7 MTT E-File User guide Issued: May 2026 You will receive e-mail confirmation of the creation of your new account. You may click the link to return to the home page. Once there you may click Login Or Register to login to your new account.
Page 8
8 MTT E-File User guide Issued: May 2026 Logging in To Login enter your username, password, and click the Login button. **The first time you log in, you will need to agree to a Legal Disclaimer. After you have read the terms, click the box next to “I accept the terms and agreements,” and click Continue.** (Shown below)
Page 9
9 MTT E-File User guide Issued: May 2026
Page 10
10 MTT E-File User guide Issued: May 2026 Forgot Password If you forget your password, you may select “Forgot your password?,” located under the Login button. Enter the email address associated with the account and click Submit. You will receive confirmation that an email is on its way to reset your password. All passwords follow the standard password procedure of eight characters, one number, and one special character.
Page 11
11 MTT E-File User guide Issued: May 2026 Follow the instructions in the email you receive to reset the password.
Page 12
12 MTT E-File User guide Issued: May 2026 Welcome page When you log in, you will land on the welcome page. This page gives you an overview of the Tribunal and provides access to the Hearings Calendar. You can access it at any time from the Navigation bar.
Page 13
13 MTT E-File User guide Issued: May 2026 Roles If you select your name next to the person icon, which is blacked out in the image below, you will bring up a menu with a variety of options. If you select My Account, you can also view your roles in this section.
Page 14
14 MTT E-File User guide Issued: May 2026 Navigation Bar The
Page 15
15 MTT
Page 16
16
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.