Record Finder / 26-000923-TT
Michigan
Dennis C Flynn Petitioner V Township Of Fork Respondent
- Petitioner
- Dennis C Flynn
- Respondent
- Township Of Fork
Case overview
- Docket number
- 26-000923-TT
- Status
- Ready Schedule
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Mecosta
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 10 | Evidence was received. | RESP | Not recorded | 10/07/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 9 | Evidence was received. | RESP | Not recorded | 10/07/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 8 | Notice of Filing | Not recorded | Not recorded | 06/29/2026 | Not recorded | Download |
| 7 | Answer was received | RESP | Not recorded | 05/30/2026 | Not recorded | Download |
| 6 | Order of Partial Dismissal | Not recorded | Not recorded | 05/15/2026 | Not recorded | Download |
| 5 | Order Vacating | Not recorded | Not recorded | 05/15/2026 | Not recorded | Download |
| 4 | Order of Default of Petitioner | Not recorded | Not recorded | 05/13/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 05/13/2026 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 05/13/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 04/02/2026 | $0.00 | Download |
Documents
SubsequentFiling.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-000923 Is this case currently pending in the Small Claims Division? No Party Filing Document Respondent Files Document Type: Evidence Attachment File Name: Flynn Evidence Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Flynn Evidence.pdfRead complete document text →
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Docket #: 26-000923 Parcel Number: 54-04-893-006-000 Petitioner: Dennis Flynn Respondent: Township Of Fork, Mecosta County Page 1-4: Mr. Flynns’ poverty application Page 4-32: Mr. Flynns supporting documents Page 33-36: Fork Township Poverty Resolution Exemption thresholds 1 person 25% 19,650 50% 17,650 75% 16,650 100% 15,650 Mr. Flynns monthly income: $1,753 Mr. Flynns Annual income: $21,036 Mr. Flynns income exceeds the threshold set forth by the Fork Township Resolution by $1,386
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Docket # 26-000923 54-04-893-006-000 Page | 34 Docket # 26-000923 54-04-893-006-000 FORK TOWNSHIP RESOLUTION FOR POVERTY EXEMPTION R-2026-01 GUIDELINE RESOLUTION FOR POVERTY EXEMPTION- Fork Twp 2026 WHEREAS the adoption of guidelines for poverty exemptions is required of the Township Board and WHEREAS, the principal residence of persons, who the Assessor and Board of Review determine by reason of poverty to be unable to contribute to the public charge, is eligible for exemption in whole or in part from taxation under Public Act 253 of 2020; and WHEREAS, pursuant to PA 253 of 2020, the Township of Fork, Mecosta County adopts the following guidelines for the Board of Review to implement. The guidelines shall include but not be limited to the specific income and asset levels of the claimant and all persons residing in the household, including any property tax credit returns, filed in the current or immediately preceding year. To be eligible, a person shall do all the following on an annual basis: 1) Be an owner of and occupy as a principal residence the property for which an exemption is requested. 2) File a Michigan Department of Treasury Form 5737 Application for MCL 2LI.7u Poverty Exemption with the supervisor/assessor or Board of Review, Application must be accompanied by federal and state income tax returns for all persons residing in the principal residence, including any property tax credit returns filed in the immediately preceding year or in the current year or a Michigan Department of Treasury Form 4988, Poverty Exemption Affidavit. 3) File a claim reporting that the combined assets of all persons do not exceed 15,000. Assets include but are not limited to, real estate other than the principal residence, personal property, motor vehicles, recreational vehicles and equipment, certificates of deposit, savings accounts, checking accounts, stocks, bonds, life insurance, retirement funds, etc. 4) Produce a valid drivers license or other form of identification if requested. 5) Produce, if requested, a deed, land contract, or other evidence of ownership of the property for which an exemption is requested. 6) Meet the federal poverty income guidelines as defined and determined annually by the United States Department of Health and Human. Page | 34
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Docket # 26-000923 54-04-893-006-000 Page | 35 Docket # 26-000923 54-04-893-006-000 7) The application for an exemption shall be filed after January 1, but one day prior to the last day of the December Board of Review. A copy of this application is set forth in Exhibit B also known as Michigan Department of Treasury Form 5737. The filing of this claim constitutes an appearance before the Board of Review for the purpose of preserving the right of appeal to the Michigan Tax Tribunal. See Exhibit A for the federal poverty income guidelines which are updated annually by
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Dock
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Fylnn Proof of Service.pdfRead complete document text →
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GRETCHEN WHITMER GOVERNOR Dennis Fylnn Petitioner(s) V Township of Fork Respondent(s) Ghris Elder [Name of person serving/mailing petition] STATEOFMICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MICHIGAN TAX TRIBUNAL MARLON I. BROWN, DPA DIRECTOR MTT Docket No 26-000923 PROOF OF SERVICE states that on l0 - Or- f he/she [date of service] relative to the above-captioned matter upon: served a coPY of the Evidence [Provide name and address of the party/people being served] Dennis FIynn 18 Norman St Barryton, Ml 49305 Chris Elder [PrinUtype name of person serving/mailing copy] MICHIGAN TAX TRIBUNAL ' 611 W. OTTAWA ST., LANSING, MI 48933 ' 517-335-9760 PO BOX 30232, LANSING, Ml 48909 . Other Carrierc: 2407 N. GRAND RIVER AVE., LANSING, Ml 48906
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SubsequentFiling.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-000923 Is this case currently pending in the Small Claims Division? No Party Filing Document Respondent Files Document Type: Evidence Attachment File Name: Fylnn Proof of Service Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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SC-Notice_of_Filing_of_Answer.2026-06-29_16-27-23.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Dennis C Flynn, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000923 Township Of Fork, 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. Users who file documents with the Michigan Tax Tribunal are advised that filed documents are public records and will appear for public viewing on the Tax Docket Lookup. Users who file documents are responsible for ensuring sensitive or personal identifying information is withheld or redacted. See TTR 209. If a user wishes to file a document for consideration by the Michigan Tax Tribunal and prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the Order will not be published. Documents filed prior to the issuance of a Protective Order will be published. The responsibility for excluding or redacting personal identifying information (PII) from all documents filed with or offered to the Tribunal rests solely with the parties and their attorneys. The Tribunal is not responsible for or required to review, redact, or screen documents at the time of filing for PII whether filed electronically or on paper. A party, representative, or interested person (i.e. third party not part of an appeal) may request that the Tribunal redact PII contained in a previously-filed document by
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MTT Docket No. 26-000923 Page 2 of 4 submitting a Request for Redactions. The Request for Redactions form will be available on the Entire Tribunal and Small Claims pages of our website. 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. NOTE: The parties may not request an informal settlement conference to discuss an appeal of a principal residence exemption that was denied by either the Michigan Department of Treasury or a County. Also, state taxes levied by the Michigan Department of Treasury, such as income taxes, are not subject to the informal settlement conference process. 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. If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or email taxtrib@michigan.gov. By: Tribunal Clerk Entered: PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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Dennis C Flynn 418 North
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STATE
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MT
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26-000923.pdfRead complete document text →
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Page 1
RECEIVED
JUN 91 2026
=
MICHIGAN TAX TRIBUNAL
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL ANSWER FORM
POVERTY EXEMPTION
MTT DOCKET NO. 26000923 TT
Section 1: Respondent’s Contact Information
Unit of Government
Fork Township
Maiting Address (No., Strect, P.O. Box or Rurat Route):
1893 80th Ave
City or Town:
State:
ZIP Code:
Evart
=
=
Telephone umber 534 250 5692
Email Address (do not enter unless you want MTT to send ail correspondence via email):
elderassessing@gmail.com
Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information
First Name:
mi:
Last Name:
Chris
A
Elder
Firm Name {if any):
Mailing Address (No., Street, P.O. Box or Rural Route):
1893 80th Ave
City or Town:
State:
ZIP Code:
Evart
Mi
49631
Telephone Number: 231 250 5692
Email Address (do not enter unless you want MTT to send ali correspondence via email):
elderassessing@gmail.com
Section 3: Subject Property Information
Parcel Identification Number:
54 04 893 006 000
Section 4: Explain Your Answer to this Appeal
Mr. Flynn provided that he had an annual income of $21,036. Which exceeds the threshPage 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 5: Jurisdictional Issues Did Petitioner request a Poverty Exemption at a Board of Review (BOR)? Yes [1 No If yes, check which BOR Petitioner attended: March [1 July [J December Date the BOR decision was issued: March 1 1 th 2026 Tax year(s) denied: 2026 Sighature required Respondent [QA jzed Representative’s Signature: Ist 4)
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FORK TOWNSHIP RESOLUTION FOR POVERTY EXEMPTION R-2026-01 GUIDELINE RESOLUTION FOR POVERTY EXEMPTION- Fork Twp 2026 WHEREAS the adoption of guidelines for poverty exemptions is required of the Township Board and WHEREAS, the principal residence of persons, who the Assessor and Board of Review determine by reason of poverty to be unable to contribute to the public charge, is eligible for exemption in whole or in part from taxation under Public Act 263 of 2020; and WHEREAS, pursuant to PA 253 of 2020, the Township of Fork, Mecosta County adopts the following guidelines for the Board of Review to implement. The guidelines shall include but not be limited to the specific income and asset levels of the claimant and all persons residing in the household, including any property tax credit returns, filed in the current or immediately preceding year. To be eligible, a person shall do all the following on an annual basis: 1) Be an owner of and occupy as a principal residence the property for which an exemption is requested. 2) File a Michigan Department of Treasury Form 5737 Application for MCL 2L1.7u Poverty Exemption with the supervisor/assessor or Board of Review, Application must be accompanied by federal and state income tax returns for all persons residing in the principal residence, including any property tax credit returns filed in the immediately preceding year or in the current year or a Michigan Department of Treasury Form 4988, Poverty Exemption Affidavit. 3) File a claim reporting that the combined assets of all persons do not exceed 15,000. Assets include but are not limited to, real estate other than the principal residence, personal property, motor vehicles, recreational vehicles and equipment, certificates of deposit, savings accounts, checking accounts, stocks, bonds, life insurance, retirement funds, etc. 4) Produce a valid drivers license or other form of identification if requested.
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PARTIAL POVERTY GUIDELINES Public Act 253 of-2020 amended MCL 21 1.7u related to poverty exemptions. PA 191 of 2023 amended the lists specific percentage reductions in taxable value that may be used by the board of review in granting a poverty exemption. MCL 21 1.7u(5) states that if a person claiming the poverty exemption meets all eligibility requirements, the board of review shall grant the poverty exemption, in whole or in part, as follows: 1. A full exemption equal to a 100% reduction in taxable value for the year in which the exemption is granted; or 2. A partial exemption equals a 75% reduction in taxable value for the year in which the exemption is granted; or 3. A partial exemption equal to a 50% reduction in taxable value for the year in which the exemption is granted; or 4, A partial exemption equal to a 25% reduction in taxable value for the year in which the exemption is granted A partial poverty exemption is an exemption of only a part of the taxable value of the property rather than the entire taxable value. Fork Township Board of Review has the authority to grant a full 100% reduction in taxable value OR a partial exemption equal to a 25%,50%, or 75% reduction in taxable value. State Tax Commission Policy regarding requests for percentage reductions in
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7)
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Exh
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Partial_Dismissal_-_Prior_Year_Pov.2026-05-15_09-44-28.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Dennis C Flynn, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000923 Township Of Fork, Respondent. ORDER OF PARTIAL DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner is attempting to appeal a poverty exemption for a prior tax year. However, Petitioner did not protest at the Board of Review (BOR) and file an appeal within the required time period after the BOR decision.1 As a result, the prior tax year(s) are partially dismissed from this appeal. Therefore, IT IS ORDERED that Petitioner’s appeal is PARTIALLY DISMISSED. The appeal shall continue for the current tax year only. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: May 15, 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 1 See MCL 205.735a and MCL 211.53b.
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Dennis C Flynn 418 North Norman St Barryton , MI 49305
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Dennis C Flynn, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000923 Township Of Fork, Respondent. ORDER OF PARTIAL DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner is attempting to appeal a poverty exemption for a prior tax year. However, Petitioner did not protest at the Board of Review (BOR) and file an appeal within the required time period after the BOR decision.2 As a result, the prior tax year(s) are partially dismissed from this appeal. Therefore, IT IS ORDERED that Petitioner’s appeal is PARTIALLY DISMISSED. The appeal shall continue for the current tax year only. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: May 15, 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 2 See MCL 205.735a and MCL 211.53b.
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Default_Order_Vacate.2026-05-15_09-41-26.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Dennis C Flynn, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000923 Township Of Fork, Respondent. ORDER VACATING DEFAULT ORDER The Tribunal has reviewed the file in the above-captioned case and finds that the Tribunal entered an order on 05/13/2026, holding Petitioner in default. The Tribunal erred in the entry of that order. Therefore, IT IS ORDERED that the Order of Default is VACATED. By _________________________________ Patricia L. Halm, Tribunal Chair Entered: May 15, 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
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Dennis C Flynn 418 North Norman St Barryton , MI 49305
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Dennis C Flynn, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000923 Township Of Fork, Respondent. ORDER VACATING DEFAULT ORDER The Tribunal has reviewed the file in the above-captioned case and finds that the Tribunal entered an order on 05/13/2026, holding Petitioner in default. The Tribunal erred in the entry of that order. Therefore, IT IS ORDERED that the Order of Default is VACATED. By _________________________________ Patricia L. Halm, Tribunal Chair Entered: May 15, 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
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SC_Order_of_Default_of_Petition.2026-05-13_17-36-38.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Dennis C Flynn, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000923 Township Of Fork, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner failed to complete section(s) four & five of the petition. See TTR 279. As such, the petition is not properly pending. Petitioner must complete the petition by providing all information required by each applicable section and return the completed petition within 14 days of the entry of this order. The petition shall note the docket number assigned by the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the assigned docket number as an “amended petition.” Small Claims petition forms can be found on our website at www.michigan.gov/taxtrib. Petitioner failed to sign the petition. See TTR 279. As such, the petition is not properly pending. Petitioner must sign and return petition within 14 days of the entry of this order. The petition shall note the docket number assigned by the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the assigned docket number as an “amended petition.” 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: May 13, 2026 Patricia L. Halm, Tribunal Chair 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
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MTT Docket No. 26-000923 Page 2 of 4 or email addresses on file, as provided 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 225(5)
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Dennis C Flynn 418 North Norman St Barryton , MI 49305
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Dennis C Flynn, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000923 Township Of Fork, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner failed to complete section(s) four & five of the petition. See TTR 279. As such, the petition is not properly pending. Petitioner must complete the petition by providing all information required by each applicable section and return the completed petition within 14 days of the entry of this order. The petition shall note the docket number assigned by the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the assigned docket number as an “amended petition.” Small Claims petition forms can be found on our website at www.michigan.gov/taxtrib. Petitioner failed to sign the petition. See TTR 279. As such, the petition is not properly pending. Petitioner must sign and return petition within 14 days of the entry of this order. The petition shall note the docket number assigned by the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the assigned docket number as an “amended petition.” Therefore, IT IS ORDERED that Petitioner is HELD IN DEFAULT. IT IS
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MT
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GRETCHEN WHITMER GOVERNOR STATE OF MICI LANSING HIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS RECEIVED APR 06 2026 MICHIGAN TAX TRIBUNAL MARLON |. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL PETITION FORM POVERTY EXEMPTION Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Disabled Veterans 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 M.I. Last Name/Company Name DENK TS [4 EFL pv Mailing Address (No., Street, P.O. Box or Rural Route) 4(9 Ms RT MsmAN ST. City br Town | State ZIP Code BRRRYTON M_ | 49305 Telephone Number 23-390 ZL F36 Email Address (do not enter unless you want MTT to send all correspondence via email) Section 2: petitichers s Atiorac)iKUthorizea Representative’s Contact Information First Name bY Last Name Firm Name (if N 2 iE 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 Identification Number: €93 ool soo Property Address (No., Street) 41 NORTH NORMAN ST - ZIP Code 44365 State City or Town Coun! BARR v 78 K MEcosT »
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain the Reason for this Appeal PLEASE SEE ATTACKED Section 5: Jurisdictional Issues Did you request a poverly exemption ata Board of Review (BOR)? M Yes [J No If Yes, check which BOR you attended: [4] March [| July [H] December YSsEssor REQUEIEY WRLTTEN SOPPORTTIE MATE pTALs Date the BOR dgcisiory was issued: oo 03 /I(] ert ¥ Tax year(s) denied] dors Fee Information There is no fee required for the filing of a poverty exemption appeal. Si an ature required Petitioner or Atforney/Authorized Representative's Signature: Isl Devas £. [4
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Section 4 Attachment | originally spoke with one of your representatives about the income limit threshold ($15,650) and she suggested | file the petition anyway and ask for a reduction in taxes instead (see enclosed note fo the township assessor). Well, they denied my request, anyway. | rely on Social Security alone for my monthly income. After the Medicare fee has been deducted, the final monthly allotment is $1753.00. | don't live an extravagant lifestyle, but this is not enough to provide a basic standard of living. Too, the assessment value of my home went up some $18,000.00 for this year, and the village sewer bill rose from a monthly $64.00 to $99.40, a 53% increase. it seems to me that not only senior citizens but indeed the general populace are being assailed financially on all sides these days. There's no letup, nor does it show any signs of dissipating. Thank you for your time and effort, and your consideration. Sincerely, Dennis Flynn
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Social Security Administration Benefit Verification Letter Date: March 12, 2026 BNC#: 26DM968J 76547 REF: A, DI A ATAMA ER TRL EAN AINA DENNIS CHRIS FLYNN 418 N NORMAN ST BARRYTON MI 49305-9494 ES = El ed A [o) le] 2 z I) we w = “i = Fl 157 & & g [32 You asked us for information from your record. The information that you requested is shown below. If you want anyone else to have this information, you may send them this letter. Information About Current Social Security Benefits Beginning December 2025, the full monthly Social Security benefit before any deductions is $1,956.40. We deduct $202.90 for medical insurance premiums each month. The regular monthly Social Security payment is $1,753.00. (We must round down to the whole dollar.) Social Security benefits for a given month are paid the following month. (For example, Social Security benefits for March are paid in April.) Your Social Security benefits are paid on or about the third of each month. Information About Past Social Security Benefits From December 2024 to November 2025, the full monthly Social Security benefit before any deductions was $1,903.20. We deducted $185.00 for medical insurance premiums each month. The regular monthly Social Security payment was $1,718.00. (We must round down to the whole dollar.)
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26DM968J76547 Page 2 of 2 You are entitled to medical insurance under Medicare beginning August 2003. Your Medicare number is 3T88EQTHT51. You may use this number to get medical services while waiting for your Medicare card. If you have any questions, please log into Medicare.gov, or call 1-800-MEDICARE (1-800-633-4227). Date of Birth Information The date of birth shown on our records is June 26, 1950. Suspect Social Security
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Dennis C Flynn, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000923 Township Of Fork, 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: May 13, 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
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Dennis C Flynn 418 North Norman St Barryton , MI 49305
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Dennis C Flynn, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000923 Township Of Fork, 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: May 13, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.
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Page 1
GRETCHEN WHITMER GOVERNOR STATE OF MICI LANSING HIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS RECEIVED APR 06 2026 MICHIGAN TAX TRIBUNAL MARLON |. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL PETITION FORM POVERTY EXEMPTION Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Disabled Veterans 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 M.I. Last Name/Company Name DENK TS [4 EFL pv Mailing Address (No., Street, P.O. Box or Rural Route) 4(9 Ms RT MsmAN ST. City br Town | State ZIP Code BRRRYTON M_ | 49305 Telephone Number 23-390 ZL F36 Email Address (do not enter unless you want MTT to send all correspondence via email) Section 2: petitichers s Atiorac)iKUthorizea Representative’s Contact Information First Name bY Last Name Firm Name (if N 2 iE 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 Identification Number: €93 ool soo Property Address (No., Street) 41 NORTH NORMAN ST - ZIP Code 44365 State City or Town Coun! BARR v 78 K MEcosT »
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain the Reason for this Appeal PLEASE SEE ATTACKED Section 5: Jurisdictional Issues Did you request a poverly exemption ata Board of Review (BOR)? M Yes [J No If Yes, check which BOR you attended: [4] March [| July [H] December YSsEssor REQUEIEY WRLTTEN SOPPORTTIE MATE pTALs Date the BOR dgcisiory was issued: oo 03 /I(] ert ¥ Tax year(s) denied] dors Fee Information There is no fee required for the filing of a poverty exemption appeal. Si an ature required Petitioner or Atforney/Authorized Representative's Signature: Isl Devas £. [4
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Section 4 Attachment | originally spoke with one of your representatives about the income limit threshold ($15,650) and she suggested | file the petition anyway and ask for a reduction in taxes instead (see enclosed note fo the township assessor). Well, they denied my request, anyway. | rely on Social Security alone for my monthly income. After the Medicare fee has been deducted, the final monthly allotment is $1753.00. | don't live an extravagant lifestyle, but this is not enough to provide a basic standard of living. Too, the assessment value of my home went up some $18,000.00 for this year, and the village sewer bill rose from a monthly $64.00 to $99.40, a 53% increase. it seems to me that not only senior citizens but indeed the general populace are being assailed financially on all sides these days. There's no letup, nor does it show any signs of dissipating. Thank you for your time and effort, and your consideration. Sincerely, Dennis Flynn
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Social Security Administration Benefit Verification Letter Date: March 12, 2026 BNC#: 26DM968J 76547 REF: A, DI A ATAMA ER TRL EAN AINA DENNIS CHRIS FLYNN 418 N NORMAN ST BARRYTON MI 49305-9494 ES = El ed A [o) le] 2 z I) we w = “i = Fl 157 & & g [32 You asked us for information from your record. The information that you requested is shown below. If you want anyone else to have this information, you may send them this letter. Information About Current Social Security Benefits Beginning December 2025, the full monthly Social Security benefit before any deductions is $1,956.40. We deduct $202.90 for medical insurance premiums each month. The regular monthly Social Security payment is $1,753.00. (We must round down to the whole dollar.) Social Security benefits for a given month are paid the following month. (For example, Social Security benefits for March are paid in April.) Your Social Security benefits are paid on or about the third of each month. Information About Past Social Security Benefits From December 2024 to November 2025, the full monthly Social Security benefit before any deductions was $1,903.20. We deducted $185.00 for medical insurance premiums each month. The regular monthly Social Security payment was $1,718.00. (We must round down to the whole dollar.)
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26DM968J76547 Page 2 of 2 You are entitled to medical insurance under Medicare beginning August 2003. Your Medicare number is 3T88EQTHT51. You may use this number to get medical services while waiting for your Medicare card. If you have any questions, please log into Medicare.gov, or call 1-800-MEDICARE (1-800-633-4227). Date of Birth Information The date of birth shown on our records is June 26, 1950. Suspect Social Security
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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.