Evangelina P Salinas, Petitioner V Michigan Department Of Treasury, 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 

Evangelina P Salinas, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003490 

 

Michigan Department of Treasury, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s principal residence exemption for the tax years at 

issue within 20 days of entry of this Consent Judgment. 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund within 28 

days of the entry of this Consent Judgment. If a refund is warranted, it shall be without 

interest, as provided by MCL 211.7cc. It shall, however, include a proportionate share 

of any property tax administration fees paid and penalty and interest paid on delinquent 

taxes. The refund shall also separately indicate the amount of the taxes, fees, 

penalties, and interest being refunded. 

 

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

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

By 

 

 

Entered: November 14, 2024 

tr 

 

1 See MCL 211.27a.

Page 2

MTT Docket No. 24-003490 

Page 2 of 2 

 

 

 

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

P.O. BOX 30440 • LANSING, MICHIGAN 48909 

www.michigan.gov/pre • 517-335-7487 

5647 (Rev. 04-19) 

GRETCHEN WHITMER 

GOVERNOR 

 

 

STATE OF MICHIGAN 

DEPARTMENT OF TREASURY 

LANSING 

 

RACHAEL EUBANKS 

STATE TREASURER 

 

 

November 13, 2024 

 

 

 

 

Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

 

 

Re: 

Evangelina P Salinas v Michigan Department of Treasury 

MTT Docket No. 24-003490 

 

Dear Chief Clerk: 

 

Enclosed please find Respondent Michigan Department of Treasury’s Stipulation for 

Entry of Consent Judgment along with a Proof of Service for the above-mentioned file. 

 

If you have any questions or concerns, please do not hesitate to contact me at (517) 241-

2904. 

 

 

 

 

 

 

 

 

 

Sincerely, 

 

 

 

 

 

 

 

 

 

Quale Williams 

 

 

 

 

 

 

Departmental Representative 

 

Enclosures 

 

cc: Evangelina P Salinas 

c/o Traci Ruiz

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

 

 

EVANGELINA P SALINAS, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 24-003490 

 

MICHIGAN DEPARTMENT OF TREASURY, 

 

Respondent. 

______________________________________/ 

 

 

PROOF OF SERVICE 

 

Quale Williams, says that on November 13, 2024 he served a copy of the Respondent’s 

Principal Residence Exemption Appeal Answer Form and Stipulation for Entry of Consent 

Judgment with attachments and this Proof of Service relative to the above-captioned 

matter by depositing the same in a receptacle of the United States Post office in the City 

of Lansing, Michigan, enclosed in an envelope bearing postage fully prepaid, plainly 

addressed as follows: 

 

 

Evangelina P Salinas 

C/O Traci Ruiz 

PO Box 92 

Bath, MI 48808 

 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

 

 

 

 

 

 

 

 

____________________________ 

Quale Williams 

Departmental Representative

Page 3

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR 

 

 

PROPERTY TAX APPEAL ANSWER FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

 

MOAHR DOCKET NO. _________________ 

 

 

Section 1: Respondent’s Contact Information 

Unit of Government 

 

 

 

Section 2: Respondent’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 

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 

Parcel Identification Number(s): 

 

 

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels are adjoining (i.e. touch). 

 

 Yes 

 No 

 Not Applicable 

 

Classification of Property: 

 

Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) 

 

 

 

 

 

 

 

 

 

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

Notice of Denial or Board of Review Decision) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

24-003490

 PRE Unit

 Quale 

Williams 

 430 West Allegan

 Lansing

 MI

 48922

517-241-2904

williamsq2@michigan.gov

33-01-01-10-131-211





Page 4

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR 

 

Section 4: Explain Your Answer to this Appeal 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Section 5: Jurisdictional Issues 

List the tax year(s) denied: 

 

 

Check what action prompted this appeal: 

 

 Notice of Denial of Principal Residence Exemption was issued 

 Denial by Board of Review 

 Denial by Dept. of Treasury 

 Other 

If you checked “other” above explain: 

 

 

If Petitioner is appealing from a Board of Review denial, check which Board of Review took action: 

 March 

 July 

 December 

 

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: 

 

 

 

Signature *Required 

Respondent or Attorney/Authorized Representative’s Signature: 

 /s/ 

 

 

 

 

See Attached

2018, 2019, 2020, and 2021



08/15/2024

Page 5

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR 

 

PAPER FILING INSTRUCTIONS FOR ANSWER TO 

PRINCIPAL RESIDENCE/QUALIFIED AGRICULTURAL EXEMPTION APPEAL 

 

Follow these instructions for filing a small claims answer. For any questions that are not 

answered in these instructions, see the Tribunal’s website at www.michigan.gov/taxtrib 

or contact the Tribunal at 517-335-9760. 

 

Mail the completed form to: Michigan Tax Tribunal, P.O. Box 30232, Lansing, MI 48909. 

 

Section 1: Respondent’s Contact Information: “Respondent” is not the assessor, 

Respondent is the unit of government filing the answer to the petition (i.e. city or 

township). 

 

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

Information: Respondent must be represented by an attorney or authorized 

representative (i.e., assessor) to file an answer to the petition. 

 

IMPORTANT: If the contact information for Respondent or the attorney or authorized 

representative, if listed, includes an email address, the Tribunal will use that email 

address to electronically serve all future documents issued by the Tribunal. A request by 

Petitioner or Petitioner’s attorney or authorized representative to opt out of electronic 

service once an email address is provided must be made in writing. 

 

Section 3: Subject Property Information: 

 Parcel Identification Number(s): Each parcel number being appealed must be 

listed. 

 Are they contiguous or adjoining: If multiple parcels are being appealed, 

indicate whether the parcels are contiguous or adjoining. If not all parcels are 

contiguous or adjoining, list the parcels that are adjoining. 

 Classification of Property:

Page 6

ST

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

Evangelina P Salinas,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003490

Michigan Department of Treasury,

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. 24-003490

Page 2 of 8

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: November 14, 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

Evangelina P Salinas,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003490

Michigan Department of Treasury,

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

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

P.O. BOX 30440 • LANSING, MICHIGAN 48909 

www.michigan.gov/pre • 517-335-7487 

5647 (Rev. 04-19) 

GRETCHEN WHITMER 

GOVERNOR 

 

 

STATE OF MICHIGAN 

DEPARTMENT OF TREASURY 

LANSING 

 

RACHAEL EUBANKS 

STATE TREASURER 

 

 

November 13, 2024 

 

 

 

 

Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

 

 

Re: 

Evangelina P Salinas v Michigan Department of Treasury 

MTT Docket No. 24-003490 

 

Dear Chief Clerk: 

 

Enclosed please find Respondent Michigan Department of Treasury’s Stipulation for 

Entry of Consent Judgment along with a Proof of Service for the above-mentioned file. 

 

If you have any questions or concerns, please do not hesitate to contact me at (517) 241-

2904. 

 

 

 

 

 

 

 

 

 

Sincerely, 

 

 

 

 

 

 

 

 

 

Quale Williams 

 

 

 

 

 

 

Departmental Representative 

 

Enclosures 

 

cc: Evangelina P Salinas 

c/o Traci Ruiz

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

 

 

EVANGELINA P SALINAS, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 24-003490 

 

MICHIGAN DEPARTMENT OF TREASURY, 

 

Respondent. 

______________________________________/ 

 

 

PROOF OF SERVICE 

 

Quale Williams, says that on November 13, 2024 he served a copy of the Respondent’s 

Principal Residence Exemption Appeal Answer Form and Stipulation for Entry of Consent 

Judgment with attachments and this Proof of Service relative to the above-captioned 

matter by depositing the same in a receptacle of the United States Post office in the City 

of Lansing, Michigan, enclosed in an envelope bearing postage fully prepaid, plainly 

addressed as follows: 

 

 

Evangelina P Salinas 

C/O Traci Ruiz 

PO Box 92 

Bath, MI 48808 

 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

 

 

 

 

 

 

 

 

____________________________ 

Quale Williams 

Departmental Representative

Page 3

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR 

 

 

PROPERTY TAX APPEAL ANSWER FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

 

MOAHR DOCKET NO. _________________ 

 

 

Section 1: Respondent’s Contact Information 

Unit of Government 

 

 

 

Section 2: Respondent’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 

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 

Parcel Identification Number(s): 

 

 

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels are adjoining (i.e. touch). 

 

 Yes 

 No 

 Not Applicable 

 

Classification of Property: 

 

Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) 

 

 

 

 

 

 

 

 

 

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

Notice of Denial or Board of Review Decision) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

24-003490

 PRE Unit

 Quale 

Williams 

 430 West Allegan

 Lansing

 MI

 48922

517-241-2904

williamsq2@michigan.gov

33-01-01-10-131-211





Page 4

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR 

 

Section 4: Explain Your Answer to this Appeal 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Section 5: Jurisdictional Issues 

List the tax year(s) denied: 

 

 

Check what action prompted this appeal: 

 

 Notice of Denial of Principal Residence Exemption was issued 

 Denial by Board of Review 

 Denial by Dept. of Treasury 

 Other 

If you checked “other” above explain: 

 

 

If Petitioner is appealing from a Board of Review denial, check which Board of Review took action: 

 March 

 July 

 December 

 

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: 

 

 

 

Signature *Required 

Respondent or Attorney/Authorized Representative’s Signature: 

 /s/ 

 

 

 

 

See Attached

2018, 2019, 2020, and 2021



08/15/2024

Page 5

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR 

 

PAPER FILING INSTRUCTIONS FOR ANSWER TO 

PRINCIPAL RESIDENCE/QUALIFIED AGRICULTURAL EXEMPTION APPEAL 

 

Follow these instructions for filing a small claims answer. For any questions that are not 

answered in these instructions, see the Tribunal’s website at www.michigan.gov/taxtrib 

or contact the Tribunal at 517-335-9760. 

 

Mail the completed form to: Michigan Tax Tribunal, P.O. Box 30232, Lansing, MI 48909. 

 

Section 1: Respondent’s Contact Information: “Respondent” is not the assessor, 

Respondent is the unit of government filing the answer to the petition (i.e. city or 

township). 

 

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

Information: Respondent must be represented by an attorney or authorized 

representative (i.e., assessor) to file an answer to the petition. 

 

IMPORTANT: If the contact information for Respondent or the attorney or authorized 

representative, if listed, includes an email address, the Tribunal will use that email 

address to electronically serve all future documents issued by the Tribunal. A request by 

Petitioner or Petitioner’s attorney or authorized representative to opt out of electronic 

service once an email address is provided must be made in writing. 

 

Section 3: Subject Property Information: 

 Parcel Identification Number(s): Each parcel number being appealed must be 

listed. 

 Are they contiguous or adjoining: If multiple parcels are being appealed, 

indicate whether the parcels are contiguous or adjoining. If not all parcels are 

contiguous or adjoining, list the parcels that are adjoining. 

 Classification of Property:

Page 6

ST

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 24-003490

Section 1: Respondent’s Contact Information

Filer Type:

Local Unit of Government

Unit of Government

Michigan Department of Treasury (MDT)

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

First Name

Quale

M.I.

Last Name

Williams

Firm Name (if any)

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

430 W Allegan

City or Town

Lansing

State

Michigan

ZIP Code

48922

Telephone Number

517-241-2904

Fax Number

E-mail Address

williamsq2@michigan.gov

Section 3: Subject Property Information

Parcel Identification Number(s):

33-01-01-10-131-211

Are the parcels listed by Petitioner contiguous or adjoining? If no, list which parcels are adjoining.

 

Classification of Property: Real

Residential

Pursuant to Michigan Tax Tribunal (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or 

Board of Review Decision) with this Small Claims Answer, if applicable. If you do not submit this document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 4: Explain Your Answer to this Appeal

See attached 

Section 5: Jurisdictional Issues

List the tax year(s) denied:

2018, 2019, 2020, and 2021

Check what action prompted this appeal:

Department of Treasury

If you checked “other” above, explain:

If Petitioner is appealing from a Board of Review denial, check which Board of Review took action: 

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied:

08/15/204

Electronic Signature *Typing your name below will serve as your signature

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Quale WIlliams

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or 

Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Evangelina

M.I.

P

Last Name/Company Name

Salinas

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

1613 Massachusetts Avenue

City or Town

Lansing

State

Michigan

ZIP Code

48906

Telephone Number

2484948501

Fax Number

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

traciruiz3@yahoo.com

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

First Name

Traci

M.I.

Last Name

Ruiz

Firm Name (if any)

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

PO Box 92

City or Town

Bath

State

Michigan

ZIP Code

48808

Telephone Number

248-494-8501

Fax Number

E-mail Address

traciruiz3@yahoo.com

Section 3: Subject Property Information

Parcel Identification Number:

33-01-01-10-131-211

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel 

form for information regarding any contiguous parcels. If no, you must file separate appeals for each non-

contiguous or non-adjoining parcels or you will be defaulted.

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

1616 Massachusetts

Lansing

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48906

Taxing Authority:

City Of Lansing (INGHAM)

County:

Ingham

Classification of Property:

Real

Residential

Section 4: Check which of the following you are appealing

Principal Residence Exemption

Section 5: Explain the Reason for this Appeal

City of Lansing Assessor's Office advised Mrs. Salinas was denied PRE in 2021 and reason listed is "untimely." Mrs. Salinas and I have not seen a denial letter and 

this was a recent surprise.

Please note, Mrs. Salinas suffered a fall October 2017, went into a nursing home with hopes to return home, and brother Alonzo Perez became her trustee handling her 

affairs. He walked away from care duties December 2018 and only wanted to manage her home, as it was willed to him upon her death. Their attorney, Rosemary 

Buhl, and I took on Mrs. Salinas' affairs pro bono. I became Mrs. Salinas' unrelated DPOA February 8, 2019, took care of her financially and physically, and loved her 

like a family member.

Alonzo passed unexpectedly in January 2024. Mrs. Salinas and I then learned taxes had not been paid, exemptions had not been applied for and/or granted, and her 

home was a few weeks from forfeiture.

I have been working with City of Lansing Assessors Office, Ingham County Treasury, and most recently multiple SOM departments when I learned her PRE was 

denied. Former Assessor Sharon Frischman (now retired) advised me to apply for Poverty Exemption and PRE in March 2024 and said Mrs. Salinas qualified for 

both. Poverty Exemption was granted. It is my understanding that PRE for 2023 and 2024 was granted from the paperwork I completed and 2018-2022 was denied. 

This would have been during the time Alonzo was handling Mrs. Salinas’ affairs as a trustee.

Mrs. Salinas passed away July 8, 2024 and I took on her funeral planning and expenses when her extended biological family would/could not, in addition to paying 

her tax dept September 16, 2024 to Ingham County Treasury. I greatly appreciate any assistance you can provide for a hearing regarding this matter and am acting as 

the authorized representative for the late Mrs. Salinas.

Section 6: Jurisdictional Issues

List the year(s) denied:

2018-2022

Indicate who denied the exemption under appeal:

Local Unit 

If you checked “other” above, explain:

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied:

July 2024

Fee Information

A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition.

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

Traci Ruiz

/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.

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

Evangelina P Salinas,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003490

Michigan Department of Treasury,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 31, 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

Evangelina P Salinas,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003490

Michigan Department of Treasury,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 31, 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

GRETCHEN WHITMER 

DEPARTMENT OF TREASURY 

STATE OF MICHIGAN 

RACHAEL EUBANKS 

GOVERNOR 

LANSING 

STATE TREASURER 

Evangelj 

August 15,2024 

e P. Salinas 

c/o Traci Ruiz 

PO Box 

92 

Bath, M148808 

RE: 

Evangeline P. Salinas 

Dacket 2024-1907 

PRE Unit File Number 2021-AP-1254 

Denial of Michigan Principal Residence Exemption 

Denial Notice Date 

| Tax Year 

% Allowed 

| Parcel No. 

07/23/2021 

2018 

0.00 % 

33010110131211 

07/23/2021 

2019 

0.00 % 

33010110131211 

07/23/2021 

2020 

0.00 % 

33010110131211 

07/23/2021 

2021 

0.00 % 

33010110131211 

We have r 

conference 

conference 

Departmen 

This is the 

Act. If you 

division of] 

517-335-97 

If you have 

contact yoy 

CC: 

DENIAL OF REQUEST FOR INFORMAL CONFERENCE 

ceived your correspondence postmarked 08/09/2024 in which you requested an informal 

. Your request for an informal conference is denied as untimely. A request for an informal 

must be made to the Michigan Department of Treasury within 35 days after your receipt of the 

t's denial of the principal residence exemption claim notice on the above parcel. 

Department's final decision in this matter under MCL 21 1.7¢c(8) of the General Property Tax 

disagree with all or a part of this decision, you may file your petition with the small claims 

the Michigan Tax Tribunal, P.O. Box 30232, Lansing, Michigan 48909 (telephone number: 

60) within 35 days of this decision in accordance with MCL 21 1.7¢c(13). 

any questions about your future eligibility for the principal residence exemption, you should 

r local assessor. 

Sincerely, 

aL 

Lance R. Wilkinson, Director 

Bureau of Tax Policy 

Chris Mida, PRE Unit 

BUREAU OF TAX POLICY « P.O. BOX 30828 « LANSING, MICHIGAN 48909 

(517) 335-7477 « (517) 763-0430 fax « Treas-PREHearings@michigan.gov

Page 2

INGHAM COUNTY DELINQUENT TAX NOTICE 

Alan Fox 

PO Box 215 

341s Jefferson St 

Mason, MI 48854 

(517) 676-7220 

afox@ingham.org 

www.ingham.org 

Ingham County Treasurer, 

Delinquent Taxes Due 

TOTAL DUE 

TOTAL DUE 

TOTAL DUE 

TAX 

IF PAID BY: 

IF PAID BY: 

IF PAID BY: 

YEAR 

07/31/24 

08/31/24 

09/30/24 

1,046.22 

1,454.86 

1,470.55 

1,486.24 

RUIZ TRACI 

PO BOX 92 

BATH, MI 48808 

| 

| 

TOTAL 

1,474.20 

1,921.36 

1,941.33 

1,961.30 

Parcel ID Number: 

Property Address: 

Legal Description: 

Property Information 

33-01-01-10-131-211 

1613 MASSACHUSETTS AVE 

ANSING MI 48906 

LOT 215 HIGHLAND BARK 

If the 2023 Delinquent tax, interest, penalties and fees, are not paid before 

February 28, 2025, the property will be forfeited to the County Treasurer. 

If 2022 Delinquent taxes, interest, penalties, and fees were not paid before 

March 1, 2024, the property was forfeited to the County Treasurer. 

Any person who holds a legal interest in this property may lose that 

interest as a result of the forfeiture and any subsequent foreclosure. 

If the 2022 Delinquent taxes, interest, penalties, and fees are not paid on 

or before March 31, 2025, after an uncontested judgment has been 

entered by a Circuit Court Judge absolute title to the property shall vest in 

the foreclosing governmental unit. All redemption rights will expire on 

March 31, 2025, after the Circuit Court enters this judgment. 

Tax Payments a 

If you are having troub 

call us at 517-676-7220 to discuss programs and options that 

may be able to hel 

re Accepted at Two Locations: 

Ingham County Gourthouse, 341 S Jefferson, Mason 

Veterans Memorial Courthouse, 313 W Kalamazoo, Lansing 

le paying your delinquent property taxes 

p you catch up your delinquent taxes. 

**N EW** 

The Treasurer is now offering automatic withdrawal 

(ACH) payments from your checking or savings account 

For more information and to access the forms please visit our website at 

http://tr.ingham.org and click on the "ACH Authorization Form" 

under: Pay Your Delinquent Taxes link 

Pay this tax to: 

Alan Fox 

Ingham County Treasurer 

PO Box 215 

3415 Jefferson St 

Mason, MI 48854 

Property Address: 

RUIZ TRACI 

PO BOX 92 

Please detach bottom portion 

& 

1613 

LANS 

MASSACHUSETTS AVE 

NG MI 48906 

BATH, MI 48808 

keep 

the 

top portion 

for 

your 

records. 

PLEASE RETURN THIS PORTION WITH YOUR PAYMENT. THANK YOU. 

Parcel ID Number: 

33-01-01-10-131-211 

Due if paid by 

07/31/24 

1,921.36 

Due if paid by 

08/31/24 

1,941.33 

Due if paid by 

09/30/24 

1,961.30 

Make check payable to: 

Ingham County Treasurer 

Amount Remitted: 

** Postmarks will not be accepted as date of payment ** 

Date printed: 

07/26/24 

01:14 

PM

Page 3

GHAM COUNTY DELINQUENT TAX RECEIPT 

Alan Fox 

Ingham County Treasurer 

RECONVEYANCE RECEIPT 

341s Jefferson St 

. 

Mason, MI 48854 

RECEIPT NO: 

000323572R 

(517) 676-7220 

DATE PAID: 

09/16/24 

afox@ingham.org 

TAX YEAR: 

2022 

www.ingham.org 

TRA 

RE: 

PO 

BAT 

BOX 92 

N ip 10-131-211 

Checks are accepted as CONDITIONAL PAYMENT. 

If not honored by the bank, the tax is considered unpaid 

and the receipt is void. Application made to pay the 

years tax or item of tax appearing on this receipt and no 

H 

other. Retain this receipt for your tax records. 

MI 

48808 

THE FISCAL YEAR OF INGHA| 

TOWNSHIPS OF ALAIEDON, 

|| 

MARCH 31. 

COUNTY AND THE TOWNSHIPS OF DELHI, LANSING AND MERIDIAN IS JANUARY 1 TO DECEMBER 31. THE FISCAL YEAR OF THE CITIES, VILLAGES AND THE 

IGHAM, LESLIE, ONONDAGA, VEVAY AND WHEATFIELD IS JULY 1 TO JUNE 30. FOR ALL OTHER TOWNSHIPS IN INGHAM COUNTY THE FISCAL YEAR ISAPRIL 1 TO 

Legal Description: 

LOT 215 HIGHLAND 

** CHECK YOUR DES 

The Treasurer is not 

on the wrong descr 

PARK 

CRIPTION: ** 

Pe 

Fort 

responsible for payment on the wrong parcel. If you pay 

ption, we are not permitted to make adjustments later. 

Alan Fox, Ingham County Treasurer 

DELINQUENT TAX RECEIPT INFORMATION: 

TAXING UNIT} 

CITY OF LANSING 

RECEIPT NG: 

000323572R 

PARCEL ID: 

33-01-01-10-131-211 

BEE PAI 

00/16/24 

= HBR IY: 

1613 MASSACHUSETTS AVE 

TAXVEAR: 

2092 

AMOUNT PAID: 

1,486.24 

RECEIVED BY: 

TRACI RUIZ 

CHECK NO: 

3733 

PO BOX 92 

CASHIER: 

ERICHARDSON 

BATH 

MI 

48808 

PREVIOUS 

TODAY'S 

DUE IF PAID 

AMT DUE: 

PAYMENT:

Page 4

GH

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or 

Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Evangelina

M.I.

P

Last Name/Company Name

Salinas

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

1613 Massachusetts Avenue

City or Town

Lansing

State

Michigan

ZIP Code

48906

Telephone Number

2484948501

Fax Number

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

traciruiz3@yahoo.com

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

First Name

Traci

M.I.

Last Name

Ruiz

Firm Name (if any)

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

PO Box 92

City or Town

Bath

State

Michigan

ZIP Code

48808

Telephone Number

248-494-8501

Fax Number

E-mail Address

traciruiz3@yahoo.com

Section 3: Subject Property Information

Parcel Identification Number:

33-01-01-10-131-211

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel 

form for information regarding any contiguous parcels. If no, you must file separate appeals for each non-

contiguous or non-adjoining parcels or you will be defaulted.

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

1616 Massachusetts

Lansing

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48906

Taxing Authority:

City Of Lansing (INGHAM)

County:

Ingham

Classification of Property:

Real

Residential

Section 4: Check which of the following you are appealing

Principal Residence Exemption

Section 5: Explain the Reason for this Appeal

City of Lansing Assessor's Office advised Mrs. Salinas was denied PRE in 2021 and reason listed is "untimely." Mrs. Salinas and I have not seen a denial letter and 

this was a recent surprise.

Please note, Mrs. Salinas suffered a fall October 2017, went into a nursing home with hopes to return home, and brother Alonzo Perez became her trustee handling her 

affairs. He walked away from care duties December 2018 and only wanted to manage her home, as it was willed to him upon her death. Their attorney, Rosemary 

Buhl, and I took on Mrs. Salinas' affairs pro bono. I became Mrs. Salinas' unrelated DPOA February 8, 2019, took care of her financially and physically, and loved her 

like a family member.

Alonzo passed unexpectedly in January 2024. Mrs. Salinas and I then learned taxes had not been paid, exemptions had not been applied for and/or granted, and her 

home was a few weeks from forfeiture.

I have been working with City of Lansing Assessors Office, Ingham County Treasury, and most recently multiple SOM departments when I learned her PRE was 

denied. Former Assessor Sharon Frischman (now retired) advised me to apply for Poverty Exemption and PRE in March 2024 and said Mrs. Salinas qualified for 

both. Poverty Exemption was granted. It is my understanding that PRE for 2023 and 2024 was granted from the paperwork I completed and 2018-2022 was denied. 

This would have been during the time Alonzo was handling Mrs. Salinas’ affairs as a trustee.

Mrs. Salinas passed away July 8, 2024 and I took on her funeral planning and expenses when her extended biological family would/could not, in addition to paying 

her tax dept September 16, 2024 to Ingham County Treasury. I greatly appreciate any assistance you can provide for a hearing regarding this matter and am acting as 

the authorized representative for the late Mrs. Salinas.

Section 6: Jurisdictional Issues

List the year(s) denied:

2018-2022

Indicate who denied the exemption under appeal:

Local Unit 

If you checked “other” above, explain:

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied:

July 2024

Fee Information

A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition.

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

Traci Ruiz

/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.