Record Finder / 25-002706-TT
Michigan

Erin Kennedy, Petitioner V City Of Livonia, Respondent

Petitioner
Erin Kennedy
Respondent
City Of Livonia

Case overview

Docket number
25-002706-TT
Status
Disposed
CaseType
SC Property
Division
Small Claims Division
County
Wayne
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
5Order of DismissalNot recordedNot recorded07/30/2025Not recordedDownload
4Petition has been verifiedPET107/30/2025Not recordedDownload
3Notice of Docket Number SCNot recordedNot recorded07/30/2025Not recordedDownload
2Motion to Withdraw Appeal was received.PETNot recorded07/26/2025$0.00Download
1A petition was received.PETNot recorded07/13/2025Not recordedDownload

Documents

Order_of_Dismissal-Joint_Withdraw.2025-07-30_10-03-48.0000.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Erin Kennedy, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002706

City Of Livonia,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: July 30, 2025

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Erin Kennedy, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002706

City Of Livonia,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: July 30, 2025

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.

01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.ebe6c46c-86fe-4b02-81da-d4af7041d0ff.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal 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

Filer Type: Individual 

First Name

Erin

M.I.

Last Name/Company Name

Kennedy

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

32203 Barkley St.

City or Town

Livonia

State

Michigan

ZIP Code

48154

Telephone Number

810-858-0544

Fax Number

E-mail Address

labella.kenn@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

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

32203 Barkley St.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Livonia 

Michigan

48154

Taxing Authority (City or Township)

City Of Livonia (WAYNE)

County 

Wayne

Section 4: Issues Being Appealed (check all that apply)

Poverty Exemption

 

Section 5: Explain the Reason for this Appeal

In January 2025 I filed a Poverty Exemption for the above property on behalf of my mother, Dawn LaBella 

(property owner) and myself (resident and co signer for the Poverty Exemption application).

In July 2025 we received our Summer 2025 taxes that did not appear to be adjusted. 

Through a succession of phone calls and emails I found out that we were DENIED the poverty exemption, 

DENIED on appeal and the reason for the denial was " Per Dawn’s Michigan 1040CR form line 32 indicates the household resources to be $32,104" (See attached 

"2025_Poverty Exempt. Emails_2 of 2").

Being about 7 months since I submitted my Poverty Exemption to the City of Livonia I cannot accurately 

recall if we were initially told we were DENIED, nor that I appealed and was denied again.

What I can attest to is I have searched my paperwork and I have NO documentation from the City (Board of Reviews, Assessor's Department, etc) saying we were 

denied anything, let alone the reason for the denial I was given just this month regarding the MI-1040CR form.

After receiving the information for our Poverty Exemption Denial I went over Dawn's 2024 taxes that 

I did for her, including form MI-10-40CR. I realized I made a MISTAKE on the form; I included income 

I should not have. I included her FOOD STAMPS, and OTC FOOD AND PHARMACY BENEFITS she gets through

 her health insurance, Molina.

On July 9th, 2025 I AMENDED Dawn's taxes, including the MI-1040CR form. These filing were ACCEPTED by both the Federal and State government. The new 

filings show we do indeed qualify for the Poverty Exemption.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

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

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? No

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

My mother Dawn LaBella took our Poverty Exemption Paperwork to City Hall and handed it to someone in person. We never went before the Board in person for 

anything. I do not have any official Denial from the board, just the email I provided.

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Parcel Identification Number: 

Classification of Property:

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

Current Taxable Value as established by the BOR:

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

 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

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

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

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

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

Yes

If you answered yes to either or both of these 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 $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

If your

Page 4

S

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

SC_Notice_of_Docket_Number.2025-07-30_10-01-17.0000.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Erin Kennedy,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002706

City Of Livonia,

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: July 30, 2025

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Erin Kennedy,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002706

City Of Livonia,

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: July 30, 2025

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.

Motion to Withdraw_Docket_25-002706.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 

 

_____________________________, 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________, 

Respondent(s) 

 

MOTION TO WITHDRAW APPEAL 

 

1. I wish to withdraw my appeal in the above-captioned docket. 

 

2. Good cause exists to grant withdrawal because: 

 

 

 

 

 

 

 

3. I ask this Tribunal to grant my request to withdraw the appeal and dismiss the above-

captioned docket. 

 

Please select one of the following: 

 

__ I am filing this Motion to Withdraw before Respondent filed an Answer or a responsive 

motion with the Tribunal. 

__ I am filing this Motion to Withdraw after Respondent has filed an Answer or Responsive 

Motion with the Tribunal. I attached to this Motion Respondent’s written consent to withdraw my 

petition, or I shall grant Respondent the opportunity to object to this withdrawal. 

 

__________________________ 

 

________________________________ 

 

Party/Representative (sign here) 

 

Print name of person signing 

 

 

 

 

I certify that on this date I served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

 

 

___________________________ 

 _____________________________________ 

Date 

 

 

 

 

 

(sign here) 

Erin Kennedy

25-002706

I meant to amend an existing Petition, not create a new case.

X

Erin Kennedy

7/26/2025

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.

01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.ebe6c46c-86fe-4b02-81da-d4af7041d0ff.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal 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

Filer Type: Individual 

First Name

Erin

M.I.

Last Name/Company Name

Kennedy

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

32203 Barkley St.

City or Town

Livonia

State

Michigan

ZIP Code

48154

Telephone Number

810-858-0544

Fax Number

E-mail Address

labella.kenn@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

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

32203 Barkley St.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Livonia 

Michigan

48154

Taxing Authority (City or Township)

City Of Livonia (WAYNE)

County 

Wayne

Section 4: Issues Being Appealed (check all that apply)

Poverty Exemption

 

Section 5: Explain the Reason for this Appeal

In January 2025 I filed a Poverty Exemption for the above property on behalf of my mother, Dawn LaBella 

(property owner) and myself (resident and co signer for the Poverty Exemption application).

In July 2025 we received our Summer 2025 taxes that did not appear to be adjusted. 

Through a succession of phone calls and emails I found out that we were DENIED the poverty exemption, 

DENIED on appeal and the reason for the denial was " Per Dawn’s Michigan 1040CR form line 32 indicates the household resources to be $32,104" (See attached 

"2025_Poverty Exempt. Emails_2 of 2").

Being about 7 months since I submitted my Poverty Exemption to the City of Livonia I cannot accurately 

recall if we were initially told we were DENIED, nor that I appealed and was denied again.

What I can attest to is I have searched my paperwork and I have NO documentation from the City (Board of Reviews, Assessor's Department, etc) saying we were 

denied anything, let alone the reason for the denial I was given just this month regarding the MI-1040CR form.

After receiving the information for our Poverty Exemption Denial I went over Dawn's 2024 taxes that 

I did for her, including form MI-10-40CR. I realized I made a MISTAKE on the form; I included income 

I should not have. I included her FOOD STAMPS, and OTC FOOD AND PHARMACY BENEFITS she gets through

 her health insurance, Molina.

On July 9th, 2025 I AMENDED Dawn's taxes, including the MI-1040CR form. These filing were ACCEPTED by both the Federal and State government. The new 

filings show we do indeed qualify for the Poverty Exemption.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

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

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? No

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

My mother Dawn LaBella took our Poverty Exemption Paperwork to City Hall and handed it to someone in person. We never went before the Board in person for 

anything. I do not have any official Denial from the board, just the email I provided.

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Parcel Identification Number: 

Classification of Property:

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

Current Taxable Value as established by the BOR:

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

 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

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

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

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

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

Yes

If you answered yes to either or both of these 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 $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

If your

Page 4

S

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.