Record Finder / 26-001174-TT
Michigan

Cronin Hillsdale Real Estate Petitioner V City Of Hillsdale Respondent

Petitioner
Cronin Hillsdale Real Estate
Respondent
City Of Hillsdale

Case overview

Docket number
26-001174-TT
Status
Extended Default Petitioner
CaseType
SC Property
Division
Small Claims Division
County
Hillsdale
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
6Order Correcting DocketNot recordedNot recorded09/28/2026Not recordedDownload
5Order Extending P's DefaultNot recordedNot recorded09/28/2026Not recordedDownload
4Order of Default of PetitionerNot recordedNot recorded09/02/2026Not recordedDownload
3Petition has been verifiedNot recorded109/02/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
2Notice of Docket Number SCNot recordedNot recorded08/31/2026Not recordedDownload
1A petition was received.Not recordedNot recorded05/20/2026$75.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload

Documents

26-001174 Extend Default (no response).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 

Cronin Hillsdale Real Estate, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-001174 

 

City of Hillsdale, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

ORDER CORRECTING DOCKET 

 

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

holding Petitioner in default on September 2, 2026, because Petitioner filed the wrong 

petition for the issue being appealed and has not paid the full required fee for the filing 

of the appropriate petition, pursuant to TTR 279 and 269.1 Petitioner was required to 

cure the default by filing a Small Claims Petition of Valuation Appeal form and paying 

the additional fee required for the filing of the petition within 14 days.2 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 dismissal of 

the case for failure to timely comply with this order.3 

 

Further, the Tribunal finds that this appeal was filed in the name of Sophia Seime. The 

documentation filed with the petition indicates, however, that the record owner of the 

property and proper petitioner in this matter is Cronin Hillsdale Real Estate. The docket 

should therefore be corrected to reflect the same, with Sophia Seime listed as the 

authorized representative. The noted error is properly corrected under the misnomer 

doctrine.4 

 

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 

 

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 Tribunal rules, information on filing fees, and a filing fee calculator are available online at 

https://www.michigan.gov/taxtrib. 

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

4 See Vanco 1 LLC v Grand Rapids, unpublished per curiam opinion of the Court of Appeals, issued 

November 18, 2014 (Docket No. 317305).

Page 2

MTT Docket No. 26-001174 

Page 2 of 2 

 

default: (1) file a Small Claims Petition for Valuation Appeal form indicating the docket 

number previously assigned by the Tribunal and if filed using the Tribunal’s e-filing 

system, must be filed as an “amended petition,” (2) pay the additional fee required for 

the filing of the petition, (3) file a Motion to Set Aside Default, (4) pay the $25.00 fee 

required for the filing of the motion, and (5) 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.5 Unfortunately, the payment of filing fees may not be made via e-filing. 

 

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

TTR 237.6 

 

IT IS FURTHER ORDERED that the docket shall be CORRECTED to list Cronin 

Hillsdale Real Estate as the proper Petitioner in this case, and Sophia Seime as 

Petitioner’s authorized representative. 

 

Entered: September 28, 2026 

 

 

 

By: /s/ Patricia L. Halm 

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 

 

 

 

5 “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). 

6 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.

26-001174 Extend Default (no response).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 

 

 

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 

Cronin Hillsdale Real Estate, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-001174 

 

City of Hillsdale, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

ORDER CORRECTING DOCKET 

 

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

holding Petitioner in default on September 2, 2026, because Petitioner filed the wrong 

petition for the issue being appealed and has not paid the full required fee for the filing 

of the appropriate petition, pursuant to TTR 279 and 269.1 Petitioner was required to 

cure the default by filing a Small Claims Petition of Valuation Appeal form and paying 

the additional fee required for the filing of the petition within 14 days.2 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 dismissal of 

the case for failure to timely comply with this order.3 

 

Further, the Tribunal finds that this appeal was filed in the name of Sophia Seime. The 

documentation filed with the petition indicates, however, that the record owner of the 

property and proper petitioner in this matter is Cronin Hillsdale Real Estate. The docket 

should therefore be corrected to reflect the same, with Sophia Seime listed as the 

authorized representative. The noted error is properly corrected under the misnomer 

doctrine.4 

 

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 

 

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 Tribunal rules, information on filing fees, and a filing fee calculator are available online at 

https://www.michigan.gov/taxtrib. 

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

4 See Vanco 1 LLC v Grand Rapids, unpublished per curiam opinion of the Court of Appeals, issued 

November 18, 2014 (Docket No. 317305).

Page 2

MTT Docket No. 26-001174 

Page 2 of 2 

 

default: (1) file a Small Claims Petition for Valuation Appeal form indicating the docket 

number previously assigned by the Tribunal and if filed using the Tribunal’s e-filing 

system, must be filed as an “amended petition,” (2) pay the additional fee required for 

the filing of the petition, (3) file a Motion to Set Aside Default, (4) pay the $25.00 fee 

required for the filing of the motion, and (5) 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.5 Unfortunately, the payment of filing fees may not be made via e-filing. 

 

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

TTR 237.6 

 

IT IS FURTHER ORDERED that the docket shall be CORRECTED to list Cronin 

Hillsdale Real Estate as the proper Petitioner in this case, and Sophia Seime as 

Petitioner’s authorized representative. 

 

Entered: September 28, 2026 

 

 

 

By: /s/ Patricia L. Halm 

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 

 

 

 

5 “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). 

6 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.

SC_Order_of_Default_of_Petition.2026-09-02_06-19-29.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

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

Sophia Seime,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001174

City Of Hillsdale,

Respondent.

ORDER OF DEFAULT

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

Petitioner filed the wrong petition for the issue being appealed and has not paid the full 

required fee for the filing of the appropriate petition. See TTR 279 and 269. As such, 

the appeal is not properly pending. Petitioner must complete and return the appropriate 

petition for the issue being appealed with the additional fee amount required for the 

filing of that petition within 14 days of the entry of this order. The petition shall note the 

docket number assigned by the Tribunal. Small Claims petition forms and a filing fee 

calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the 

payment may not be made via e-filing.

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

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).

Page 2

MTT Docket No. 26-001174

Page 2 of 2

Entered: September 2, 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

Sophia Seime,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001174

City Of Hillsdale,

Respondent.

ORDER OF DEFAULT

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

Petitioner filed the wrong petition for the issue being appealed and has not paid the full 

required fee for the filing of the appropriate petition. See TTR 279 and 269. As such, 

the appeal is not properly pending. Petitioner must complete and return the appropriate 

petition for the issue being appealed with the additional fee amount required for the 

filing of that petition within 14 days of the entry of this order. The petition shall note the 

docket number assigned by the Tribunal. Small Claims petition forms and a filing fee 

calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the 

payment may not be made via e-filing.

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

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).

Page 4

MTT Docket No. 26-001174

Page 2 of 2

Entered: September 2, 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

Page 5

STATE

Page 6

MT

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.

Read document text excerpt

Page 1

2/7/2028

STATEMENT OF AGENCY 

This is to authorize Tax Recourse, LLC to act on our behalf as our agent in assessment matters related to 

property owned, possessed, or controlled by the undersigned. Any and all previous authorizations are 

hereby revoked. 

This agent is delegated full authority to handle all matters relative to assessments and to represent us, 

with assistance of legal counsel, if necessary, in the appeal process. 

Name: 

CRONIN HILLSDALE REAL ESTATE 

and 

CARS MTI-1-LLC 

Mailing Address: 

26875 N Dixie Hwy, Perrysburg 

OH 43551 

Title: 

len & 

Date: 

3 fr ht 

Subscribed and sworn to before me on this 

__|] 

day of 

Marek, 

,2048b . 

Not&fy 

Public 

< 

In and for the county 

of __ Lucas, 

2 

3 

State of 

___Gh,O 

My Commission expires___ 

2/7/2028 

I 

% Exp 0200 

TATE OF O%\ NS 

Hg

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_classification.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

1 of 3

PROPERTY TAX APPEAL PETITION FORM

CLASSIFICATION APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

SOPHIA

M.I.

Last Name

SEIME

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

2825 WILCREST DR STE 669

City or Town

HOUSTON

State

Texas

ZIP Code

77042

Telephone Number

8324337509

E-mail Address

appeals@taxrecourse.com

Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

SOPHIA

M.I.

Last Name

SEIME

Firm Name (if any)

TAX RECOURSE LLC

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

2825 WILCREST DR STE 669

City or Town

HOUSTON

State

Michigan

ZIP Code

77042

Telephone Number

8324337509

E-mail Address

appeals@taxrecourse.com

Subject Property Information:

How many parcels are you appealing?

2

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

no, you must file separate appeals for each parcel

Yes 

Property Address (No., Street, City, St, ZIP) [If multiple, list first property’s address]

3000 & 3080 W CARLETON RD

HILLSDALE Michigan 49242

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

Taxing Authority (City or Township)

City Of Hillsdale (HILLSDALE)

County

Hillsdale

Please Explain the Reason for this Appeal:

MARSHALL & SWIFT COST CALCULATOR INDICATES LOWER MARKET VALUE.

Jurisdictional Issues:

Did you protest the classification at the March Board of Review? No

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

Not required (i.e., MI Department of Treasury)

Explanation: 

Year(s) Under Appeal:

2026

Classification Information:

Parcel Identification Number:

30 006-015-300-14

Current Classification of Property as established by Board of Review: Real (check one)

 Commercial (check one)

What do you believe is the property’s classification? Real (check one)

 Commercial (check one)

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

 

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

 

Classification Information:

Parcel Identification Number:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

30 006-222-100-25

Current Classification of Property as established by Board of Review: Real (check one)

 Commercial (check one)

What do you believe is the property’s classification? Real (check one)

 Commercial (check one)

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

 

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

 

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

Petitioner’s Signature: 

/s/ SOPHIA SEIME

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

A fee of $75.00 is required for the filing of a classification appeal.

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

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.2026-08-31_06-54-13.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

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

Sophia Seime,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001174

City Of Hillsdale,

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: August 31, 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

Sophia Seime,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001174

City Of Hillsdale,

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: August 31, 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

Sophia Seime,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001174

City Of Hillsdale,

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: August 31, 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.

Read document text excerpt

Page 1

2/7/2028

STATEMENT OF AGENCY 

This is to authorize Tax Recourse, LLC to act on our behalf as our agent in assessment matters related to 

property owned, possessed, or controlled by the undersigned. Any and all previous authorizations are 

hereby revoked. 

This agent is delegated full authority to handle all matters relative to assessments and to represent us, 

with assistance of legal counsel, if necessary, in the appeal process. 

Name: 

CRONIN HILLSDALE REAL ESTATE 

and 

CARS MTI-1-LLC 

Mailing Address: 

26875 N Dixie Hwy, Perrysburg 

OH 43551 

Title: 

len & 

Date: 

3 fr ht 

Subscribed and sworn to before me on this 

__|] 

day of 

Marek, 

,2048b . 

Not&fy 

Public 

< 

In and for the county 

of __ Lucas, 

2 

3 

State of 

___Gh,O 

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

CLASSIFICATION APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

SOPHIA

M.I.

Last Name

SEIME

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

2825 WILCREST DR STE 669

City or Town

HOUSTON

State

Texas

ZIP Code

77042

Telephone Number

8324337509

E-mail Address

appeals@taxrecourse.com

Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

SOPHIA

M.I.

Last Name

SEIME

Firm Name (if any)

TAX RECOURSE LLC

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

2825 WILCREST DR STE 669

City or Town

HOUSTON

State

Michigan

ZIP Code

77042

Telephone Number

8324337509

E-mail Address

appeals@taxrecourse.com

Subject Property Information:

How many parcels are you appealing?

2

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

no, you must file separate appeals for each parcel

Yes 

Property Address (No., Street, City, St, ZIP) [If multiple, list first property’s address]

3000 & 3080 W CARLETON RD

HILLSDALE Michigan 49242

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

Taxing Authority (City or Township)

City Of Hillsdale (HILLSDALE)

County

Hillsdale

Please Explain the Reason for this Appeal:

MARSHALL & SWIFT COST CALCULATOR INDICATES LOWER MARKET VALUE.

Jurisdictional Issues:

Did you protest the classification at the March Board of Review? No

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

Not required (i.e., MI Department of Treasury)

Explanation: 

Year(s) Under Appeal:

2026

Classification Information:

Parcel Identification Number:

30 006-015-300-14

Current Classification of Property as established by Board of Review: Real (check one)

 Commercial (check one)

What do you believe is the property’s classification? Real (check one)

 Commercial (check one)

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

 

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

 

Classification Information:

Parcel Identification Number:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

30 006-222-100-25

Current Classification of Property as established by Board of Review: Real (check one)

 Commercial (check one)

What do you believe is the property’s classification? Real (check one)

 Commercial (check one)

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

 

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

 

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

Petitioner’s Signature: 

/s/ SOPHIA SEIME

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

A fee of $75.00 is required for the filing of a classification appeal.

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

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.