Dayna Black-Kozminski, Petitioner V City Of Benton Harbor, 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 

Dayna Black-Kozminski, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003387 

 

City of Benton Harbor, 

 

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 September 10, 2024, because they did not sign the petition or pay the 

petition filing fee. On October 11, 2024, the Tribunal extended the time for Petitioner to 

cure the default by an additional 14 days and they have failed to respond. Petitioner 

has not complied with either order, and the latter stated that “failure to comply with this 

Order shall result in the dismissal of the case . . .” and referenced Grimm v Dep’t of 

Treasury.1 In Grimm, the Michigan Court of Appeals summarized factors that the 

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

 

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

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

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

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

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

serve the interests of justice.2 

 

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

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

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

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

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

 

Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

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

 

 

 

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

2 Id. at 149.

Page 2

MTT Docket No. 24-003387 

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 4, 2025 

 

 

By _____________________________ 

bw 

 

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

Dayna Black-Kozminski,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003387

City Of Benton Harbor,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

Page 2

MTT Docket No. 24-003387

Page 2 of 6

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

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 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

Dayna Black-Kozminski,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003387

City Of Benton Harbor,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR

Page 4

M

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 

GRETCHEN WHITMER 

GOVERNOR 

OCT 15 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 24-003387 

Section 1: Respondent’s Contact Information 

First Name: 

M.1.: 

Last Name/Company Name/Unit of Government: 

City of Benton Harbor 

Home Address (No., Street, P.O. Box or Rural Route}: 

County: 

» 

200 E. Wall St, 

Berrien 

City or Town: 

State: 

ZIP Code: 

Benton Harbor 

MI 

149022 

Telephone Number: 

Fax Number: 

269-207-2590 

E-mall Address (do not enter unless you want MTT to send all correspondence via email): 

Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information 

First Name: 

Last Name: 

Angela 

J 

Story 

Firm Name (if any): Assessor 

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

200 E. Wall St. 

City or Town: 

State: 

ZIP Code: 

Benton Harbor 

MI 

149022 

Telephone Number: 

Fax Number: 

269-207-2590 

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

astory@bhcity.us 

Section 3: Subject Property Information 

Does the subject property have a Principal Residence Exemption of 50% or more? 

[J ves 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another,

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Please see attached Property Record Card, Land Valuation Study, and Economic 

Condition Factor Study in support of the current State Equalized Value. 

Section 5: Jurisdictional Issues 

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

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

Yes 

[| No 

If yes, check which BOR Petitioner attended: 

March 

[| July 

[| December 

if no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? 

Yes 

O No 

*Submit a copy of the Notice of Assessment with the Answer. 

If the July or December BOR revised the assessment(s) at Issue, did it have authority? [Ml] Yes 

[i] No 

If yes, cite the Board's authority. 

Was the assessment(s) at issue established as the result of a clerical error or mutuat mistake of fact? [Wm] Yes 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[7 ves 

[A no 

If so, what is the issue date?

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at 

a BOR? [] Yes 

[| No 

If Yes, check which BOR Petitioner attended: [| March 

[W] July 

[I] December 

List the date the BOR denied Petitioner's Poverty Exemption: 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at a BOR? [HN] Yes 

[I] No 

if Yes, check which BOR Petitioner attended: [I] March 

Im July 

[| December 

Tax Year(s) denied: 

List the date the exemption was denied: 

What statutory section did Petitioner request the subject property be exempt? 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

Section 6: Valuation Information “use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

11-54-9425-2983-20-0 

Classification of Property: 

Real 

Personal 

(check one} 

| 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as TL 

— Value) as established by the BOR: 

378,300 

Current Taxable Value as established by the BOR: 

378,300 

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

756,600 

Multiply the True Cash Value by .5 and enter here. This Is your contention of Assessed Value. 

378,300 

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

Page 4

Parcel Number: 

11-54-9425-2983-20-0 

Jurisdiction: 

City 

of Benton Harbor 

County: 

Berrien 

Pr

rantor 

Grantee 

Sale 

Sale 

Inst. 

Terms 

of Sale 

Liber 

| 

Price 

Date 

Type 

& 

Page 

{HARBOR VILLAGE PROPERTIES 

|BLACK-KOZMINSKI, 

DAYNA 

N 

498,225} 

07/07/2023 

WD 

03-ARM'S 

LENGTH 

13408/1253

i 

Property Address 

Class: 

RESIDENTIAL-IMPRO /Zoning: 

PUD 

( 

[Building Permit (s) 

i 

Date 

986 WHITWAM 

DR 

School: 

ST 

JOSEPH PUBLIC 

SCHOOLS 

! 

P.R.E. 

0% 

Owner's Name/Address 

Hap 

%: 

: 

LACK-KOZMINSKI, DAYNA N 

2024 Est TCV 756,510 TCV/TFA: 292.43] 

{986 WHITWAM 

DR 

: 

. 

- 

fore 

SAINT JOSEPH MI 

49085 

X Improved 

{Vacant 

{ Land Value Estim 

able 55.Harber Shores

Public 

; 

: 

* Factors 

* 

Improvements 

Pth 

Front 

Depth 

Rate 

%

BI 

3167 

SqFt 36.67000 

100

ipE 

iDirt Road 

Tax Description 

Gravel Road 

0.07 

Total Acres 

Total 

CONDO AMENDED ON 09/24/2021 FROM 

Paved Road 

|54-9425-2983-98-0, 76-2983-0098~00~0; 

Storm Sewer 

) 

{UNIT 20 HARBOR VILLAGE AT HARBOR SHORES 

Sidewalk 

st Estimates 

{TOWNHOMES CONDOMINIUM LIBER 0301 PAGE 

Hater 

Rate 

0231 CONDITIONAL TRANSFER OF PROPERTY 

Sewer 

: 

on 

PURSUANT TO ACT 425 PF 1984 BETWEEN THE 

Electric 

SC 

-34 

CITIES 

OF 

ST. 

JOSEPH AND BENTON HARBOR 

ions 

Total 

Estimated Land Improvements 

Tr

SEE 11-76-2983-0001~00-0 THRU 

Carb 

176-2983-0022-00-0 

IStreet Lights 

iComments/Influences 

Standard Utiliti 

ONIT 

20 

X 

{Underground Util 

Topography 

of 

Site 

: 

Level 

: 

Rolling 

iLow 

High 

Lang 

Swas 

Wood: 

Pond 

Waterf 

H 

Ravine 

i 

Wetland 

; 

SE 

{Flood 

Plain 

Year 

Land 

Building; 

Assessed] 

i 

Value 

Value 

Value; 

{Who 

When 

What 

{2024 

58,100 

320,200 

378,300 

‘ 

MB 

01/12/2024 APEX SKICH 2023

Page 5

R

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

Dayna Black-Kozminski, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003387

 

City Of Benton Harbor,

Respondent.

ORDER EXTENDING TIME TO CURE DEFAULT

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

was entered holding a party in default and the defaulted party has failed to timely cure 

that default. However, no history of deliberate delay had been established prior to that 

party being held in default. As such, the defaulted party should be given another 

opportunity to cure the default, as provided by Grimm v Treasury.1 Therefore,

IT IS ORDERED that Petitioner shall cure the default as required by the Order holding 

that party in default and file a Motion to Set Aside Default, with the appropriate filing fee, 

and proof demonstrating service of the Motion on the opposing party, within 14 days of 

the entry of this Order. 2

Failure to cure the default, as required by this Order, will result in the dismissal of the 

case, if Petitioner was held in default, or the conducting of a default hearing, if 

Respondent was held in default.3 

By:_____________ ________________________

Patricia L. Halm, Tribunal Chair

Entered: October 11, 2024

1 Grimm v Treasury, 291 Mich App 140 (2010).

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 219(5).

3 See TTR 231.

Page 2

MTT Docket No. 24-003387

Page 2 of 4

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

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

Dayna Black-Kozminski, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003387

 

City Of Benton Harbor,

Respondent.

ORDER EXTENDING TIME TO CURE DEFAULT

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

was entered holding a party in default and the defaulted party has failed to timely cure 

that default. However, no history of deliberate delay had been established prior to that 

party being held in default. As such, the defaulted party should be given another 

opportunity to cure the default, as provided by Grimm v Treasury.4 Therefore,

IT IS ORDERED that Petitioner shall cure the default as required by the Order holding 

that party in default and file a Motion to Set Aside Default, with the appropriate filing fee, 

and proof demonstrating service of the Motion on the opposing party, within 14 days of 

the entry of this Order. 5

Failure to cure the default, as required by this Order, will result in the dismissal of the 

case, if Petitioner was held in default, or the conducting of a default hearing, if 

Respondent was held in default.6 

By:_____________ ________________________

Patricia L. Halm, Tribunal Chair

Entered: October 11, 2024

4 Grimm v Treasury, 291 Mich App 140 (2010).

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 219(5).

6 See TTR 231.

Page 4

MTT Docket No. 24-003387

Page 4 of 4

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

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

Dayna Black-Kozminski,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003387

City Of Benton Harbor,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to sign the petition and pay the required fee for the filing of the petition. 

See TTR 261, 215 and MCR 2.114 and TTR 267. As such, the appeal is not properly 

pending. Petitioner must sign and return the 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. 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: September 10, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003387

Page 2 of 4

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

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

Dayna Black-Kozminski,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003387

City Of Benton Harbor,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to sign the petition and pay the required fee for the filing of the petition. 

See TTR 261, 215 and MCR 2.114 and TTR 267. As such, the appeal is not properly 

pending. Petitioner must sign and return the 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. 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: September 10, 2024

Patricia L. Halm, Tribunal Chair

Page 4

MTT Docket No. 24-003387

Page 4 of 4

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 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)

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 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principat Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. if you do not 

submit this document, you may be held in default. 

Section 1: Petitioner's Contact Information 

First Name 

MI 

Last Name/Company Name 

Dayna 

N. 

 |Black-Kozminski 

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

PO Box 593 

City or Town 

State 

ZIP Code 

St. Joseph 

Mi 

[49085 

‘Telephone Number 

Fax Number 

2697572504 

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

daynakozminski@yahoo.com 

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 

First Name 

MI. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcelsare you | [] vest 

[] No** 

appealing? 

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

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

at that apply) 

12 True Cash and Taxable Value 

[J Poverty Exemption 

[J Taxable Value Only (calculation) 

[1 Disabled Veterans Exemption 

[J uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[7] Exemption from Taxation (other than the denial of a 

[J classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Please see attached letter. 

| do not believe that 

| was fairly assessed. 

It is a condo 

unit. There are 9 other similar homes in the Harbor Village development almost exactly 

like mine. There are 4 in my immediate condo group, and 5 other similar homes in the ” 

1st phase" of my condo development. We do not have water views as some other 

homes in the larger development do. 

In fact, we sit closer to the rail line and on the 

main road (Whitwam Dr.) so 

| did not use the waterview/waterfront properties as 

comparables. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

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

Yes 

OJ No 

If Yes, check which BOR you attended AND attach the BOR decision: 

March 

[I] July 

[| December 

if No, check the applicable reason(s): 

[1] Not required to attend 

0 Assessment Change Notice was not received by Petitioner 

jl] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

[MH] Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation information *Use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

Bl 

54-9425-2983-20-0 

Classification of Property: 

Real 

Personal 

(checkone) 

Agricultural 

Commercial 

Industrial 

Rosier! 

Timber-Cutover 

Developmental 

Utility 

(check one) 

% 

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

378,300 

Current Taxable Vaiue as established by the BOR: 

378,300 

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

$636,020 

Muitiply the True Cash Value by Ҥ and enter here. This is your contention of Assessed Value. 

318,010 

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

318,010 

Section 8: Classification Information *oniy the Mt Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel identification Number: 

54-9425-2983-20-0 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe Is the property's classification? 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

% 

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

residential 

Ifimproved property, for what use was the property designed? 

residential

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at Teast 50% as of the date of the filing of this petition? 

[mn] Yes 

No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

0 ves 

No 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus 

$26.00 will be added for each additional parcet being appealed, not to exceed a totai filing fee of $1,000. 

If your property Is residential property (see

Page 5

Mi

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

Dayna Black-Kozminski,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003387

City Of Benton Harbor,

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: September 10, 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

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

Dayna Black-Kozminski,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003387

City Of Benton Harbor,

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: September 10, 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 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principat Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. if you do not 

submit this document, you may be held in default. 

Section 1: Petitioner's Contact Information 

First Name 

MI 

Last Name/Company Name 

Dayna 

N. 

 |Black-Kozminski 

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

PO Box 593 

City or Town 

State 

ZIP Code 

St. Joseph 

Mi 

[49085 

‘Telephone Number 

Fax Number 

2697572504 

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

daynakozminski@yahoo.com 

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 

First Name 

MI. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcelsare you | [] vest 

[] No** 

appealing? 

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

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

at that apply) 

12 True Cash and Taxable Value 

[J Poverty Exemption 

[J Taxable Value Only (calculation) 

[1 Disabled Veterans Exemption 

[J uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[7] Exemption from Taxation (other than the denial of a 

[J classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Please see attached letter. 

| do not believe that 

| was fairly assessed. 

It is a condo 

unit. There are 9 other similar homes in the Harbor Village development almost exactly 

like mine. There are 4 in my immediate condo group, and 5 other similar homes in the ” 

1st phase" of my condo development. We do not have water views as some other 

homes in the larger development do. 

In fact, we sit closer to the rail line and on the 

main road (Whitwam Dr.) so 

| did not use the waterview/waterfront properties as 

comparables. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

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

Yes 

OJ No 

If Yes, check which BOR you attended AND attach the BOR decision: 

March 

[I] July 

[| December 

if No, check the applicable reason(s): 

[1] Not required to attend 

0 Assessment Change Notice was not received by Petitioner 

jl] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

[MH] Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation information *Use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

Bl 

54-9425-2983-20-0 

Classification of Property: 

Real 

Personal 

(checkone) 

Agricultural 

Commercial 

Industrial 

Rosier! 

Timber-Cutover 

Developmental 

Utility 

(check one) 

% 

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

378,300 

Current Taxable Vaiue as established by the BOR: 

378,300 

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

$636,020 

Muitiply the True Cash Value by Ҥ and enter here. This is your contention of Assessed Value. 

318,010 

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

318,010 

Section 8: Classification Information *oniy the Mt Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel identification Number: 

54-9425-2983-20-0 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe Is the property's classification? 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

% 

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

residential 

Ifimproved property, for what use was the property designed? 

residential

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at Teast 50% as of the date of the filing of this petition? 

[mn] Yes 

No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

0 ves 

No 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus 

$26.00 will be added for each additional parcet being appealed, not to exceed a totai filing fee of $1,000. 

If your property Is residential property (see

Page 5

Mi

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.