Dawn White, Petitioner V County Of Lapeer, 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 

Dawn White, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003987 

 

Lapeer Township, 

 

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 October 24, 2024, because Petitioner filed an incomplete petition, failed to 

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.) with the 

filing of the petition,1 and failed to pay the required filing fee. On January 27, 2025, the 

Tribunal extended the time for Petitioner to cure the default by an additional 14 days. 

Petitioner has failed to respond, thus has not complied with either order, and the latter 

stated that “failure to comply with this Order shall result in the dismissal of the case . . .” 

and referenced Grimm v Dep’t of Treasury. 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 TTR 277. 

2 Id. at 149.

Page 2

MTT Docket No. 24-003987 

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: February 20, 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

Dawn White, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003987 

County Of Lapeer,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

The Tribunal has considered the file in the above-captioned case and finds that it 

entered an order holding Petitioner in default on October 24, 2024.1 Petitioner was 

required to cure the default within 14 days. 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.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 the documentation and/or petition filing fee required by the October 24, 

2024 default order, (2) file a Motion to Set Aside Default, (3) pay the 25.00 Motion fee, 

and (4) file proof the Motion and a copy of the documentation and/or petition filing fee 

were served on Respondent. The foregoing must be filed with the Tribunal within 14 

days of the entry of this Order.

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

TTR 231.3 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: January 27, 2025

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 See also MCL 205.732.

Page 2

MTT Docket No. 24-003987

Page 2 of 5

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

Dawn White

2475 Tomahawk Dr.

Lapeer , MI 48446

Page 4

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

Dawn White, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003987 

County Of Lapeer,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

The Tribunal has considered the file in the above-captioned case and finds that it 

entered an order holding Petitioner in default on October 24, 2024.4 Petitioner was 

required to cure the default within 14 days. 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.5 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 the documentation and/or petition filing fee required by the October 24, 

2024 default order, (2) file a Motion to Set Aside Default, (3) pay the 25.00 Motion fee, 

and (4) file proof the Motion and a copy of the documentation and/or petition filing fee 

were served on Respondent. The foregoing must be filed with the Tribunal within 14 

days of the entry of this Order.

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

TTR 231.6 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: January 27, 2025

4 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).” 

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

6 See also MCL 205.732.

Page 5

MTT Docket No. 24-003987

Page 5 of 5

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 provide 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

Dawn White,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003987

County Of Lapeer,

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 277. As such, Petitioner must submit the notice within 

14 days of the entry of this Order. 

Petitioner failed to properly complete the petition and has also failed to pay the required 

fee for the filing of the petition. See TTR 277 and 267. As such, the appeal is not 

properly pending. Petitioner must complete the petition by providing all information 

required by each applicable section, return the completed petition, and pay the fee 

amount required for the filing of the 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.i 

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:_______________________________

Entered: October 24, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003987

Page 2 of 5

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

i “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 219(5)

Page 3

Dawn White

2475 Tomahawk Dr.

Lapeer , MI 48446

Page 4

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

Dawn White,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003987

County Of Lapeer,

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 277. As such, Petitioner must submit the notice within 

14 days of the entry of this Order. 

Petitioner failed to properly complete the petition and has also failed to pay the required 

fee for the filing of the petition. See TTR 277 and 267. As such, the appeal is not 

properly pending. Petitioner must complete the petition by providing all information 

required by each applicable section, return the completed petition, and pay the fee 

amount required for the filing of the 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.ii 

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:_______________________________

Entered: October 24, 2024

Patricia L. Halm, Tribunal Chair

Page 5

MTT Docket No. 24-003987

Page 5 of 5

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

ii “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

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 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Subject Property Information 

Parcel Identification Number: 

LAO~-80-T104-0%0 -00 

How many 

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

parcetsareyou | [[] vest 

[J No 

appealing? 

*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] 

4) Tuer Avenue |, [areee. pI 

H24Y6 

Taxing Authority (City or Township) 

County 

LAPEER 

Larese 

Classification of Property: 

Agricultural 

Commercial 

Industrial a 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 4: Check which of the following 

you are appealing 

Kl prinipa Residence Exemption 

I] Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

PLEASE 

SEE 

ATTACHED 

Section 6: Jurisdictional Issues 

List the tax year(s) denied: 

indicate who denied the exemption under appeal: 

Assessor 

County Treasurer or Equalization 

Michigan Dept. of Treasury 

July Board of Review December Board of Review 

Other 

SEP 09 2024

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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. 

Signature required 

re) or Attorney/Authorized Ri 

resel 

tative's Signature: 

Isl

Page 3

09/02/2024 

RE: PRINCIPAL RESIDENCE EXEMPTION DENIAL NOTICE 

PARCEL iD: 1208070404000, 911 TURRILL AVENUE, LAPEER, MI 48446 

To Whom It May Concern: 

| am writing in reference to the Principal Residence Exemption Denial Notice that we have received in the mail for tax 

years 2021 — 2024. 

We have completed a Principal Residence Exemption questionnaire over the last couple of months regarding the house 

we purchased located at 911 Turrill Avenue in Lapeer, MI 48446. This home was an investment by my husband, Todd 

and myself and my mother, Karon Rossman. 

This home is occupied by Karon Rossman as her primary place of 

residence. 

Karon maintains the home and pays all taxes and utilities. 

We have received a bill from the Lapeer County Treasurer for payment of back taxes that should have been paid on the 

Turrill home from the time of purchase, including interest. 

These charges are due beacause the Turrill home was 

considered a Homestead for Todd White when he already claims 

a Homestead at our place of residence located at 2475 

Tomahawk Drive, Lapeer, Mi 48446. 

This point is understood that only 1 principal residence can be claimed by any 1 individual. 

Todd's principle residence is 

at 2475 Tomahawk Drive and has been for going on 30 years. 

As stated above, the Turrill home was bought as a joint 

investment. 

Todd and 

| had a lump sum of money that was used in the purchase of the home along with additional 

monies from Karon Rossman. 

Karon also funded all monies needed for the complete renovation of the Turrill home and 

has been the only person to live there from the time the home was purchased. The sole intent in buying this home was 

for my mother to have a place to live when moving back to Michigan. 

She was involved from the beginning, even 

dealing with the real estate agent in picking out the home. 

This home is intended for my mother to live in until the day 

she is no longer with us. 

At this time, the home will be left to Todd & myself. 

The only reason for the deed being in 

Todd's name is to eliminate any issues in the future with other siblings at the time of my mothers death. 

This was 

intended to protect our investment in the future and avoid any possible issues with the family. 

The intent was not to 

provide any type of false information or get any financial gain from this decision. 

| am not in agreement on how the Turrill home has been categorized in this way for over 3 years and it is just now being 

brought to our attention owing back taxes plus interest. 

We thought we were handling everything properly and saw no 

future repercussions. 

We did recently attempt to add Karon to the deed of the Turrill home to correct this issue. 

It 

would not be allowed at this time with the outstanding back taxes showing due. We would like know what can be done 

to amend the deed and correct these charges for the Principal Residence Exemption. Although Todd was given the 

Exemption in error, this home has been a primary residence for Karon and the Exemption would have been granted to 

her in the same way it was to Todd.

Page 4

LAPEER COUNTY TREASURER 

MESSAGE TO TAXPAYER 

PAYMENT INFORMATION 

YOU ARE BEING BILLED THE ENCLOSED AMOUNT BECAUSE 

This tax is due upon receipt 

YOUR PRINCIPAL RESIDENCE EXEMPTION WAS DENIED FOR AT 

o 

\ 

. 

LEAST ONE OF THE LAST 

3 YEARS. 

THIS BILL INCLUDES THE 

Pay 

by mail £0: 

LAPEER COUNTY TREASURER 

AMOUNT 

OF SCHOOL TAXES YOU WOULD HAVE BEEN BILLED FOR 

255 CLAY 

ST SUITE 

303 

THE YEAR(S) 

YOUR EXEMPTION WAS DENIED. 

LAPEER MI 48446 

810-667-0239 

PROPERTY INFORMATION 

TAX DETAIL 

Owner/Property Assessed To: 

LAPEER SCHOOLS 

Mort Code: 

Unit:L 

Class:401 

RESIDENTIAL 

WHITE, 

TODD 

SCHOOL: 

44010 

2023 

Summer 

Wintex 

911 TURRILL AVE 

Taxable 

58,895 

LAPEER, 

MI 48446 

P.R.E, 

% 

0.0000 

School 

Op. 

1,060.11 

Admin, 

To 

16.60 

Property 

Number: 

44-L20-80-704-040-00 

focal Charges 

65.92 

Property 

Address: 

911 TURRILL AVE 

SUBTOTAL 

1,137.63 

Legal Description: 

! 

2022 

faxable, 

56,091 

P.R.E, 

0.0000 

School 

Op. 

1,009.63 

Admin. 

: 

Local Charges 

Interest 

214.55 

SUBTOTAL 

1,224.18 

2021 

Taxable 

54,300 

P.R.E. 

% 

0.0000 

School 

Op. 

977.40 

Admin. 

! 

Local Charges 

Interest 

354.31 

SUBTOTAL

Page 5

WHITE

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

Dawn White,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003987

County Of Lapeer,

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 279. 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 24, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

Dawn White

2475 Tomahawk Dr.

Lapeer , MI 48446

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

Dawn White,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003987

County Of Lapeer,

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 279. 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 24, 2024

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 provide 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 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Subject Property Information 

Parcel Identification Number: 

LAO~-80-T104-0%0 -00 

How many 

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

parcetsareyou | [[] vest 

[J No 

appealing? 

*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] 

4) Tuer Avenue |, [areee. pI 

H24Y6 

Taxing Authority (City or Township) 

County 

LAPEER 

Larese 

Classification of Property: 

Agricultural 

Commercial 

Industrial a 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 4: Check which of the following 

you are appealing 

Kl prinipa Residence Exemption 

I] Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

PLEASE 

SEE 

ATTACHED 

Section 6: Jurisdictional Issues 

List the tax year(s) denied: 

indicate who denied the exemption under appeal: 

Assessor 

County Treasurer or Equalization 

Michigan Dept. of Treasury 

July Board of Review December Board of Review 

Other 

SEP 09 2024

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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. 

Signature required 

re) or Attorney/Authorized Ri 

resel 

tative's Signature: 

Isl

Page 3

09/02/2024 

RE: PRINCIPAL RESIDENCE EXEMPTION DENIAL NOTICE 

PARCEL iD: 1208070404000, 911 TURRILL AVENUE, LAPEER, MI 48446 

To Whom It May Concern: 

| am writing in reference to the Principal Residence Exemption Denial Notice that we have received in the mail for tax 

years 2021 — 2024. 

We have completed a Principal Residence Exemption questionnaire over the last couple of months regarding the house 

we purchased located at 911 Turrill Avenue in Lapeer, MI 48446. This home was an investment by my husband, Todd 

and myself and my mother, Karon Rossman. 

This home is occupied by Karon Rossman as her primary place of 

residence. 

Karon maintains the home and pays all taxes and utilities. 

We have received a bill from the Lapeer County Treasurer for payment of back taxes that should have been paid on the 

Turrill home from the time of purchase, including interest. 

These charges are due beacause the Turrill home was 

considered a Homestead for Todd White when he already claims 

a Homestead at our place of residence located at 2475 

Tomahawk Drive, Lapeer, Mi 48446. 

This point is understood that only 1 principal residence can be claimed by any 1 individual. 

Todd's principle residence is 

at 2475 Tomahawk Drive and has been for going on 30 years. 

As stated above, the Turrill home was bought as a joint 

investment. 

Todd and 

| had a lump sum of money that was used in the purchase of the home along with additional 

monies from Karon Rossman. 

Karon also funded all monies needed for the complete renovation of the Turrill home and 

has been the only person to live there from the time the home was purchased. The sole intent in buying this home was 

for my mother to have a place to live when moving back to Michigan. 

She was involved from the beginning, even 

dealing with the real estate agent in picking out the home. 

This home is intended for my mother to live in until the day 

she is no longer with us. 

At this time, the home will be left to Todd & myself. 

The only reason for the deed being in 

Todd's name is to eliminate any issues in the future with other siblings at the time of my mothers death. 

This was 

intended to protect our investment in the future and avoid any possible issues with the family. 

The intent was not to 

provide any type of false information or get any financial gain from this decision. 

| am not in agreement on how the Turrill home has been categorized in this way for over 3 years and it is just now being 

brought to our attention owing back taxes plus interest. 

We thought we were handling everything properly and saw no 

future repercussions. 

We did recently attempt to add Karon to the deed of the Turrill home to correct this issue. 

It 

would not be allowed at this time with the outstanding back taxes showing due. We would like know what can be done 

to amend the deed and correct these charges for the Principal Residence Exemption. Although Todd was given the 

Exemption in error, this home has been a primary residence for Karon and the Exemption would have been granted to 

her in the same way it was to Todd.

Page 4

LAPEER COUNTY TREASURER 

MESSAGE TO TAXPAYER 

PAYMENT INFORMATION 

YOU ARE BEING BILLED THE ENCLOSED AMOUNT BECAUSE 

This tax is due upon receipt 

YOUR PRINCIPAL RESIDENCE EXEMPTION WAS DENIED FOR AT 

o 

\ 

. 

LEAST ONE OF THE LAST 

3 YEARS. 

THIS BILL INCLUDES THE 

Pay 

by mail £0: 

LAPEER COUNTY TREASURER 

AMOUNT 

OF SCHOOL TAXES YOU WOULD HAVE BEEN BILLED FOR 

255 CLAY 

ST SUITE 

303 

THE YEAR(S) 

YOUR EXEMPTION WAS DENIED. 

LAPEER MI 48446 

810-667-0239 

PROPERTY INFORMATION 

TAX DETAIL 

Owner/Property Assessed To: 

LAPEER SCHOOLS 

Mort Code: 

Unit:L 

Class:401 

RESIDENTIAL 

WHITE, 

TODD 

SCHOOL: 

44010 

2023 

Summer 

Wintex 

911 TURRILL AVE 

Taxable 

58,895 

LAPEER, 

MI 48446 

P.R.E, 

% 

0.0000 

School 

Op. 

1,060.11 

Admin, 

To 

16.60 

Property 

Number: 

44-L20-80-704-040-00 

focal Charges 

65.92 

Property 

Address: 

911 TURRILL AVE 

SUBTOTAL 

1,137.63 

Legal Description: 

! 

2022 

faxable, 

56,091 

P.R.E, 

0.0000 

School 

Op. 

1,009.63 

Admin. 

: 

Local Charges 

Interest 

214.55 

SUBTOTAL 

1,224.18 

2021 

Taxable 

54,300 

P.R.E. 

% 

0.0000 

School 

Op. 

977.40 

Admin. 

! 

Local Charges 

Interest 

354.31 

SUBTOTAL

Page 5

WHITE

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