Darlene A Ornelas Petitioner V Township Of Tobacco Respondent

Page 1

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

 Darlene A Ornelas,
 Petitioner, MICHIGAN TAX TRIBUNAL
 SMALL CLAIMS DIVISION
 v
 MTT Docket No. 26-003670
 Township Of Tobacco,
 Respondent.

 ORDER OF DISMISSAL

 The Tribunal has considered the file in this case and finds that:

 The petition was not filed within 35 days after the final decision, ruling, or determination.
 See MCL 205.735a(6). As such, and inasmuch as the Tribunal has no equitable power
 to waive or otherwise disregard statutory filing requirements and deadlines, it has no
 authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp,
 __Mich__; __NW3d__ (2025).

 Therefore,

 IT IS ORDERED that the case is DISMISSED.

 This order resolves all pending issues and closes the case.

 APPEAL RIGHTS

 If you disagree with the final decision in this case, you may file a motion for
 reconsideration with the Tribunal or a claim of appeal with the Michigan Court of
 Appeals.

 A motion for reconsideration must be filed with the Tribunal with the required filing fee
 within 21 days from the date of entry of the final decision. Because the final decision
 closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing
 system; it must be filed by mail or personal service. The fee for the filing of such
 motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless
 the Small Claims decision relates to the valuation of property and the property had a
 principal residence exemption of at least 50% at the time the petition was filed or the
 decision relates to the grant or denial of a poverty or disabled veterans exemption and,
 if so, there is no filing fee. You are required to serve a copy of the motion on the
 opposing party by mail or personal service or by email if the opposing party agrees to
 electronic service, and proof demonstrating that service must be submitted with the
 motion. Responses to motions for reconsideration are prohibited and there are no oral
 arguments unless otherwise ordered by the Tribunal.

 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

Page 2

MTT Docket No. 26-003670
Page 2 of 2

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the
claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If
the claim is filed more than 21 days after the entry of the final decision, it is an “appeal
by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the
record on appeal. There is no certification fee.

 By: /s/ Patricia L. Halm

Entered: September 23, 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 DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA
 GOVERNOR LANSING DIRECTOR

 Darlene A Ornelas,
 Petitioner, MICHIGAN TAX TRIBUNAL
 SMALL CLAIMS DIVISION
 v
 MTT Docket No. 26-003670
 Township Of Tobacco,
 Respondent.

 ORDER OF DISMISSAL

 The Tribunal has considered the file in this case and finds that:

 The petition was not filed within 35 days after the final decision, ruling, or determination.
 See MCL 205.735a(6). As such, and inasmuch as the Tribunal has no equitable power
 to waive or otherwise disregard statutory filing requirements and deadlines, it has no
 authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp,
 __Mich__; __NW3d__ (2025).

 Therefore,

 IT IS ORDERED that the case is DISMISSED.

 This order resolves all pending issues and closes the case.

 APPEAL RIGHTS

 If you disagree with the final decision in this case, you may file a motion for
 reconsideration with the Tribunal or a claim of appeal with the Michigan Court of
 Appeals.

 A motion for reconsideration must be filed with the Tribunal with the required filing fee
 within 21 days from the date of entry of the final decision. Because the final decision
 closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing
 system; it must be filed by mail or personal service. The fee for the filing of such
 motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless
 the Small Claims decision relates to the valuation of property and the property had a
 principal residence exemption of at least 50% at the time the petition was filed or the
 decision relates to the grant or denial of a poverty or disabled veterans exemption and,
 if so, there is no filing fee. You are required to serve a copy of the motion on the
 opposing party by mail or personal service or by email if the opposing party agrees to
 electronic service, and proof demonstrating that service must be submitted with the
 motion. Responses to motions for reconsideration are prohibited and there are no oral
 arguments unless otherwise ordered by the Tribunal.

 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

Page 4

MTT Docket No. 26-003670
Page 2 of 2

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the
claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If
the claim is filed more than 21 days after the entry of the final decision, it is an “appeal
by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the
record on appeal. There is no certification fee.

 By: /s/ Patricia L.

Page 5

STATE OF

Page 6

MTT

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

Page 1

RECEIVED
 WUL 2 8 2026

 MICHIGAN TAX TRIBUNAL

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

 PROPERTY TAX APPEAL PETITION FORM
 DISABLED VETERANS EXEMPTION

 Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Poverty Exemption, or
 other exemption disputes.

 Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of
 Review Decision or other notice) with this petition. If you do not submit this document, you may be held in default.

 Section ‘1: Petitioner’s Contact Information

 First Name MI. Last Name/Company Name
 arlene RB. A. Orneles
 Mailing Address (No., Street, P.O. Box or VF a
 ALG AL > Le fa
 City or Towncover fon Statemil ZIP CodeYgeld
 Telephone Number
 989—4//8- R200
 Email Address (do not enter unless you want MTT to send all correspondence via email)
 2/00rneles & @ Imos/ Com)

 Section 2: Petitioner’s Ato nEwEeTized Representative’s Contact Information
 First Name Last Name

 Firm Name (if any)

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

 City or Town State ZIP Code

 Telephone Number

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

 Section 3: Subject Property Information:
 Parcel ene Number:
 lI 5 - 030-807—00

 Proper FE (No., Street)
 BY Lyl e Rd
 CityReqor Town yer fon CountyGlad win Statem; . | ZIP4€wCode 2
 Taxing Authority (City oree
 Tohac Towns hif]

Page 2

ER

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

 Section 4: Explain the Reason for this Appeal

 Wea nol getty RrghT benifit

 Le Her fieo m Yofer ans nn £fairs and

 I didnt wn derstand what I pee eof

 Section 6: Jurisdictional Issues
 Did you requesta disabled veteran’s exemption by filing an application with the cityitownship? Be Yes [J No

 If No, pleases explain:

 List the date the exemption was denied: Tax year{s) denied:
 20389 and 4035

 Fee Information

 There is no fee required for the filing of a disabled veteran's exemption appeal,
 Q

 Signature required
 Petitioner NN NY,

 is! au

Page 3

geferans = . go my [offer a nd | ow and
 in Glad win | AfFarrs office

 Three gecais Greeqy 4 zap for fine — Vtg BORA (yxy| than rq ald - xes wer pr— — stand ER SESS f and er coulda dnred

 a pus CE gying— needed Zo (d me A RUT Never - — La er iy m g NC ward oT hen elafsla Coles h ow fieait) SE asscsser m ofan g m ved hal Showe CR oud Sen d me o—p SE I dulF Aow \N 3 . ddr

Page 4

Sqgcd TF oping Jo VThe Marn Bepartment
| of Affairs SW /ice in S agin aw Meh.
 ~oo¥ all my Papers ew hich A an
 melosig with me. [he gentleman w as
 a ( od stat) - He [ook ed gpm iy hus f ands
 oN and nowAL rgecipe S pow ar Conpensalon
 w hech Ls hould haot Re ce (pad Stn ca 2020,
 ocd LL Seat fhis 5 TAK qssessor
 and SN ace Ww Cong Le fer 2 They 3 Tk my
 hos hand beneff [Le Her, call hack again
 RY) Ro ng feller n 3rd Time cw RONG ag an f
 om ifred Teo Lines [enclosed copies
 = So A w «nT ba ce RT Sa graow again
 cue ha CC per wor R, S hoaed The gentleman
 RE NY copy oT paper Jd needed For Fr xes. He
 wend inte thr computer and STN cooldnt
 cio mo The Cop da/antel and Coo fda TF
 gn der stand T J. But he sacd + here
 a di £1 erent VA Centers Throwghoo 1 he
 un fed s Fates and w Aen a person C oq (ls =
 tudo , we dont Pnow which state will
 ans cwer Th cally or whatTis on here compen,
 Sod Came home and tooKed a7 Flu
 + AX S am p/e and Mm pa RS, Cadtled
 InFormation Tor fh eve fod off (o Jef erans

Page 5

Co F— |
 / | ee ————— a
 — loldme yg TAX pss essor Vow | dasas fo Lafe~s | fpf | Buiter fo A ovse Pag meaT end Lf0 a |—

 pg oerd and agi |
 feo Rom "RLS ht arn : owW- |
 on

Page 6

Department of Veterans Affairs
 A.J. Celebrezze Federal Bullding
 1240 East 8th Street
 Cleveland, OH 44199

 January 24, 2022 | Th = —-_ iT
 In Reply Refer To
 AMPLE

 This letter is & summary of benefits you currently receive from the Department of Veterans Affairg
 (VA). We are providing this letter to survivors of disabled Veterans to use in applying for benefits
such as state or local property or vehicle tax relief, civil service preference, to obtain housing
entitlements, free or reduced state park annual memberships, or any other program or entitlement in
which verification of VA benefits is required. Please safeguard this important document. This letter is
considered an official record of your VA entitlement,

Our records contain the following information:

Personal Claim Information
The claim number shown on our records is
You are a survivor of the Veteran.

Military Information
The character(s) of discharge and service date(s) of the veteran include:
Honorable, Army, 07/18/1968-07/16/1971
(There may be additional periods of service not listed above)

VA BenefitsSa Information

 bly Ee amount isis:5 $1, 742, 94 B
The Veteran died on active duty: No
Ths Veteran died asa result ado a service-¢-connectedrari A

You should contact your state or local office of veterans' affairs for information on any tax, license, or
fee-related benefits for which you may be eligible. State offices of veterans' affairs are available at
http://www.va.gov/statedva.htm,

Page 7

LWA Department of
 Veterans Affairs
 November 19, 2019
 477 MICHIGAN AVE ‘DETROIT MI 48226 LH

 Veteran's Name:
 Omelas, Florenzio, M

 # 000052315 I=0000
 TRL EL IU ET BTL FRR BER GL TT DTA
 523151 AV 0.380
 414i FLORENZIO M ORNELAS
 2888 LYLE RD
 = BEAVERTON MI 48612

 This letter is a summary of benefits you currently receive from the Department of Veterans Affairs
 (VA). We are providing this letter to disabled Veterans to use in applying for benefits such as housing
 entitlements, free or reduced state park annual memberships, state or local property or vehicle tax
 relief, civil service preference, or any other program or entitlement in which verification of VA
 benefits is required. Please safeguard this

Page 8

1

Page 9

pet

Page 10

2n

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

Page 1

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

 Darlene A Ornelas,
 Petitioner, MICHIGAN TAX TRIBUNAL
 SMALL CLAIMS DIVISION
 v
 MTT Docket No. 26-003670
 Township Of Tobacco,
 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: September 22, 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

 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

Page 2

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

 Darlene A Ornelas,
 Petitioner, MICHIGAN TAX TRIBUNAL
 SMALL CLAIMS DIVISION
 v
 MTT Docket No. 26-003670
 Township Of Tobacco,
 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: September 22, 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

 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

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
 WUL 2 8 2026

 MICHIGAN TAX TRIBUNAL

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

 PROPERTY TAX APPEAL PETITION FORM
 DISABLED VETERANS EXEMPTION

 Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Poverty Exemption, or
 other exemption disputes.

 Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of
 Review Decision or other notice) with this petition. If you do not submit this document, you may be held in default.

 Section ‘1: Petitioner’s Contact Information

 First Name MI. Last Name/Company Name
 arlene RB. A. Orneles
 Mailing Address (No., Street, P.O. Box or VF a
 ALG AL > Le fa
 City or Towncover fon Statemil ZIP CodeYgeld
 Telephone Number
 989—4//8- R200
 Email Address (do not enter unless you want MTT to send all correspondence via email)
 2/00rneles & @ Imos/ Com)

 Section 2: Petitioner’s Ato nEwEeTized Representative’s Contact Information
 First Name Last Name

 Firm Name (if any)

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

 City or Town State ZIP Code

 Telephone Number

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

 Section 3: Subject Property Information:
 Parcel ene Number:
 lI 5 - 030-807—00

 Proper FE (No., Street)
 BY Lyl e Rd
 CityReqor Town yer fon CountyGlad win Statem; . | ZIP4€wCode 2
 Taxing Authority (City oree
 Tohac Towns hif]

Page 2

ER

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

 Section 4: Explain the Reason for this Appeal

 Wea nol getty RrghT benifit

 Le Her fieo m Yofer ans nn £fairs and

 I didnt wn derstand what I pee eof

 Section 6: Jurisdictional Issues
 Did you requesta disabled veteran’s exemption by filing an application with the cityitownship? Be Yes [J No

 If No, pleases explain:

 List the date the exemption was denied: Tax year{s) denied:
 20389 and 4035

 Fee Information

 There is no fee required for the filing of a disabled veteran's exemption appeal,
 Q

 Signature required
 Petitioner NN NY,

 is! au

Page 3

geferans = . go my [offer a nd | ow and
 in Glad win | AfFarrs office

 Three gecais Greeqy 4 zap for fine — Vtg BORA (yxy| than rq ald - xes wer pr— — stand ER SESS f and er coulda dnred

 a pus CE gying— needed Zo (d me A RUT Never - — La er iy m g NC ward oT hen elafsla Coles h ow fieait) SE asscsser m ofan g m ved hal Showe CR oud Sen d me o—p SE I dulF Aow \N 3 . ddr

Page 4

Sqgcd TF oping Jo VThe Marn Bepartment
| of Affairs SW /ice in S agin aw Meh.
 ~oo¥ all my Papers ew hich A an
 melosig with me. [he gentleman w as
 a ( od stat) - He [ook ed gpm iy hus f ands
 oN and nowAL rgecipe S pow ar Conpensalon
 w hech Ls hould haot Re ce (pad Stn ca 2020,
 ocd LL Seat fhis 5 TAK qssessor
 and SN ace Ww Cong Le fer 2 They 3 Tk my
 hos hand beneff [Le Her, call hack again
 RY) Ro ng feller n 3rd Time cw RONG ag an f
 om ifred Teo Lines [enclosed copies
 = So A w «nT ba ce RT Sa graow again
 cue ha CC per wor R, S hoaed The gentleman
 RE NY copy oT paper Jd needed For Fr xes. He
 wend inte thr computer and STN cooldnt
 cio mo The Cop da/antel and Coo fda TF
 gn der stand T J. But he sacd + here
 a di £1 erent VA Centers Throwghoo 1 he
 un fed s Fates and w Aen a person C oq (ls =
 tudo , we dont Pnow which state will
 ans cwer Th cally or whatTis on here compen,
 Sod Came home and tooKed a7 Flu
 + AX S am p/e and Mm pa RS, Cadtled
 InFormation Tor fh eve fod off (o Jef erans

Page 5

Co F— |
 / | ee ————— a
 — loldme yg TAX pss essor Vow | dasas fo Lafe~s | fpf | Buiter fo A ovse Pag meaT end Lf0 a |—

 pg oerd and agi |
 feo Rom "RLS ht arn : owW- |
 on

Page 6

Department of Veterans Affairs
 A.J. Celebrezze Federal Bullding
 1240 East 8th Street
 Cleveland, OH 44199

 January 24, 2022 | Th = —-_ iT
 In Reply Refer To
 AMPLE

 This letter is & summary of benefits you currently receive from the Department of Veterans Affairg
 (VA). We are providing this letter to survivors of disabled Veterans to use in applying for benefits
such as state or local property or vehicle tax relief, civil service preference, to obtain housing
entitlements, free or reduced state park annual memberships, or any other program or entitlement in
which verification of VA benefits is required. Please safeguard this important document. This letter is
considered an official record of your VA entitlement,

Our records contain the following information:

Personal Claim Information
The claim number shown on our records is
You are a survivor of the Veteran.

Military Information
The character(s) of discharge and service date(s) of the veteran include:
Honorable, Army, 07/18/1968-07/16/1971
(There may be additional periods of service not listed above)

VA BenefitsSa Information

 bly Ee amount isis:5 $1, 742, 94 B
The Veteran died on active duty: No
Ths Veteran died asa result ado a service-¢-connectedrari A

You should contact your state or local office of veterans' affairs for information on any tax, license, or
fee-related benefits for which you may be eligible. State offices of veterans' affairs are available at
http://www.va.gov/statedva.htm,

Page 7

LWA Department of
 Veterans Affairs
 November 19, 2019
 477 MICHIGAN AVE ‘DETROIT MI 48226 LH

 Veteran's Name:
 Omelas, Florenzio, M

 # 000052315 I=0000
 TRL EL IU ET BTL FRR BER GL TT DTA
 523151 AV 0.380
 414i FLORENZIO M ORNELAS
 2888 LYLE RD
 = BEAVERTON MI 48612

 This letter is a summary of benefits you currently receive from the Department of Veterans Affairs
 (VA). We are providing this letter to disabled Veterans to use in applying for benefits such as housing
 entitlements, free or reduced state park annual memberships, state or local property or vehicle tax
 relief, civil service preference, or any other program or entitlement in which verification of VA
 benefits is required. Please safeguard this

Page 8

1

Page 9

pet

Page 10

2n

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.