Frances M Villalobos, Petitioner V City Of Detroit, 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

Frances M Villalobos, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000520

City of Detroit,

Respondent.

ORDER OF DISMISSAL

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

Petitioner is appealing the denial of an exemption; however, the accompanying 

documentation indicates the requested exemption has already been granted. As such, 

and inasmuch as the supporting documentation negates any matter in controversy, the 

Tribunal finds dismissal of this appeal appropriate. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Page 2

MTT Docket No. 26-000520

Page 2 of 4

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 26, 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

Page 3

Frances M Villalobos

1748 Sainte Anne St.

Detroit , MI 48216-1755

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Frances M Villalobos, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000520

City of Detroit,

Respondent.

ORDER OF DISMISSAL

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

Petitioner is appealing the denial of an exemption; however, the accompanying 

documentation indicates the requested exemption has already been granted. As such, 

and inasmuch as the supporting documentation negates any matter in controversy, the 

Tribunal finds dismissal of this appeal appropriate. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Page 5

MTT Docket No. 26-000520

Page 2 of 2

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 26, 2026

PROOF OF SERVICE

I

Page 6

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

Frances M Villalobos, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000520

City of Detroit,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on April 7, 2026, for failing to file a copy of the notice giving rise to the appeal. 

Although the defaulted party failed to cure the default, a copy of the notice has been 

provided. As such, the Tribunal shall set the default aside. Therefore,

IT IS ORDERED that the default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: June 24, 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

Page 2

Frances M Villalobos

1748 Sainte Anne St.

Detroit , MI 48216-1755

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

Frances M Villalobos, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000520

City of Detroit,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on April 7, 2026, for failing to file a copy of the notice giving rise to the appeal. 

Although the defaulted party failed to cure the default, a copy of the notice has been 

provided. As such, the Tribunal shall set the default aside. Therefore,

IT IS ORDERED that the default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: June 24, 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.

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

Frances M Villalobos,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000520

City of Detroit,

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.

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.

Page 2

MTT Docket No. 26-000520

Page 2 of 4

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

Page 3

Frances M Villalobos

1748 Sainte Anne St.

Detroit , MI 48216-1755

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Frances M Villalobos,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000520

City of Detroit,

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.

NOTE: The parties may not request an informal settlement conference

Page 5

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

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL ANSWER FORM 

POVERTY EXEMPTION 

MTT DOCKET NO. ______________________ 

Section 1: Respondent’s Contact Information 

Unit of Government 

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

First Name: 

M.I.: 

Last Name: 

Firm Name (if any): 

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: 

Section 4: Explain Your Answer to this Appeal 

26-000520-TT

Detroit 

michigan 48226

Raivyn

Roberts

Detroit 

Michigan 48226

10008029.007

The City of Detroit would like to clarify that the appellant was not denied a 2025 Homeowner’s Property Exemption. 

Records indicate that the appellant has maintained an active exemption on the subject parcel continuously since 

2012. The most recent application on file was received in 2023, reviewed and approved, and there has been no 

interruption or denial of the exemption status.

 

At this time, the appellant currently holds a 100% Homeowner’s Property Exemption for the 2026 tax year. This means

 the property remains fully exempt in accordance with program guidelines, and no adverse action has been taken 

regarding the appellant’s exemption.

 

This statement is provided to ensure clarity in the record and to confirm that the exemption has remained active and in

 good standing.

City of Detroit 

2 Woodward Avenue STE 804

3138580643

TAXTRIBUNAL@DETROITMI.GOV

2 Woodward Avenue STE 804

3138580643

TAXTRIBUNAL@DETROITMI.GOV

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 5: Jurisdictional Issues 

Did Petitioner request a Poverty Exemption at a Board of Review (BOR)? 

Yes 

No 

If yes, check which BOR Petitioner attended: 

March 

July 

December 

Date the BOR decision was issued: 

Tax year(s) denied: 

Signature *Required 

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ 





Raivyn Roberts 

5/16/25

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PAPER FILING INSTRUCTIONS FOR ANSWER TO 

POVERTY EXEMPTION APPEAL 

Follow these instructions for filing this Small Claims answer form. For questions that 

are not answered by these instructions, please visit 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 

611 W. Ottawa St., Lansing, MI 48933 

U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909 

Other Carriers (UPS, FedEx, DHL): 

2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906 

Section 1: Respondent’s Contact Information: If the respondent is a unit of 

government, the “Respondent” is not the assessor, Respondent is the unit of 

government filing the answer to the petition (i.e. city or township). If the respondent is 

not a unit of government, Respondent is the party or parties (i.e., taxpayer) filing the 

answer to the petition. Provide the name, address and daytime phone number for the 

respondent. 

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

Information: If Respondent is a unit of government, Respondent must be represented 

by an attorney or authorized representative (i.e., assessor) to file an answer to the 

petition. If Respondent is not a unit of government (i.e., taxpayer), Respondent does 

not have to be represented by an attorney or authorized representative to file an answer 

to the petition. If Respondent is using an attorney or authorized representative, that 

attorney or authorized representative must provide all information requested in Section 

2 of the Answer Form. If Respondent elects to have an attorney or authorized 

representative, only the attorney or authorized representative will receive notices and 

documents from the Tribunal. 

IMPORTANT: If the contact information for Respondent or Respondent’s 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. Once 

an email address is provided, a request to opt out of electronic service must be made in 

writing. 

Section 3: Subject Property Information: 

 

Parcel Identification Number: Provide the parcel number of the property being 

appealed. 

Section 4: Explain Your Answer to this Appeal: Provide the basis of Respondent’s 

answer to the appeal and any necessary explanation.

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 5: Jurisdictional Issues: 

 

Did Petitioner request a poverty exemption at a BOR: Indicate whether 

Petitioner requested a poverty exemption at a BOR. 

 

If Yes, check which BOR Petitioner attended: If Petitioner requested a poverty 

exemption at a BOR, indicate whether the application was considered by the 

March, July, or December BOR. 

 

Date the BOR decision was issued: Identify the date the BOR decision was 

issued. 

 

Tax year(s) denied: Identify the tax years for which a poverty exemption was 

denied. 

Signature: If Respondent is unrepresented, Respondent must sign the answer form. If 

an attorney or other authorized representative is identified in Section 2 of the answer 

form, the petition form must be signed by that representative and not Respondent. A 

unit of government must be represented. 

REMINDERS: 

You must submit the

Page 5

***

Page 6

Cl

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL ANSWER FORM 

POVERTY EXEMPTION 

MTT DOCKET NO. ______________________ 

Section 1: Respondent’s Contact Information 

Unit of Government 

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

First Name: 

M.I.: 

Last Name: 

Firm Name (if any): 

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: 

Section 4: Explain Your Answer to this Appeal 

26-000520-TT

Detroit 

michigan 48226

Raivyn

Roberts

Detroit 

Michigan 48226

10008029.007

The City of Detroit would like to clarify that the appellant was not denied a 2025 Homeowner’s Property Exemption. 

Records indicate that the appellant has maintained an active exemption on the subject parcel continuously since 

2012. The most recent application on file was received in 2023, reviewed and approved, and there has been no 

interruption or denial of the exemption status.

 

At this time, the appellant currently holds a 100% Homeowner’s Property Exemption for the 2026 tax year. This means

 the property remains fully exempt in accordance with program guidelines, and no adverse action has been taken 

regarding the appellant’s exemption.

 

This statement is provided to ensure clarity in the record and to confirm that the exemption has remained active and in

 good standing.

City of Detroit 

2 Woodward Avenue STE 804

3138580643

TAXTRIBUNAL@DETROITMI.GOV

2 Woodward Avenue STE 804

3138580643

TAXTRIBUNAL@DETROITMI.GOV

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 5: Jurisdictional Issues 

Did Petitioner request a Poverty Exemption at a Board of Review (BOR)? 

Yes 

No 

If yes, check which BOR Petitioner attended: 

March 

July 

December 

Date the BOR decision was issued: 

Tax year(s) denied: 

Signature *Required 

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ 





Raivyn Roberts 

5/16/25

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PAPER FILING INSTRUCTIONS FOR ANSWER TO 

POVERTY EXEMPTION APPEAL 

Follow these instructions for filing this Small Claims answer form. For questions that 

are not answered by these instructions, please visit 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 

611 W. Ottawa St., Lansing, MI 48933 

U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909 

Other Carriers (UPS, FedEx, DHL): 

2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906 

Section 1: Respondent’s Contact Information: If the respondent is a unit of 

government, the “Respondent” is not the assessor, Respondent is the unit of 

government filing the answer to the petition (i.e. city or township). If the respondent is 

not a unit of government, Respondent is the party or parties (i.e., taxpayer) filing the 

answer to the petition. Provide the name, address and daytime phone number for the 

respondent. 

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

Information: If Respondent is a unit of government, Respondent must be represented 

by an attorney or authorized representative (i.e., assessor) to file an answer to the 

petition. If Respondent is not a unit of government (i.e., taxpayer), Respondent does 

not have to be represented by an attorney or authorized representative to file an answer 

to the petition. If Respondent is using an attorney or authorized representative, that 

attorney or authorized representative must provide all information requested in Section 

2 of the Answer Form. If Respondent elects to have an attorney or authorized 

representative, only the attorney or authorized representative will receive notices and 

documents from the Tribunal. 

IMPORTANT: If the contact information for Respondent or Respondent’s 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. Once 

an email address is provided, a request to opt out of electronic service must be made in 

writing. 

Section 3: Subject Property Information: 

 

Parcel Identification Number: Provide the parcel number of the property being 

appealed. 

Section 4: Explain Your Answer to this Appeal: Provide the basis of Respondent’s 

answer to the appeal and any necessary explanation.

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 5: Jurisdictional Issues: 

 

Did Petitioner request a poverty exemption at a BOR: Indicate whether 

Petitioner requested a poverty exemption at a BOR. 

 

If Yes, check which BOR Petitioner attended: If Petitioner requested a poverty 

exemption at a BOR, indicate whether the application was considered by the 

March, July, or December BOR. 

 

Date the BOR decision was issued: Identify the date the BOR decision was 

issued. 

 

Tax year(s) denied: Identify the tax years for which a poverty exemption was 

denied. 

Signature: If Respondent is unrepresented, Respondent must sign the answer form. If 

an attorney or other authorized representative is identified in Section 2 of the answer 

form, the petition form must be signed by that representative and not Respondent. A 

unit of government must be represented. 

REMINDERS: 

You must submit the

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

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 26-000520

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City of Detroit (Wayne)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Raivyn

M.I.

Last Name

Roberts

Firm Name (if any)

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

2 Woodward Avenue

Suite 804

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

313-858-0643

Fax Number

E-mail Address

raivyn.roberts@detroitmi.gov

Section 3: Subject Property Information

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

Yes

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

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, Notice of Uncapping, or Assessment Change Notice) 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

The City of Detroit would like to clarify that the appellant was not denied a 2025 Homeowner’s Property Exemption. Records indicate that the appellant has 

maintained an active exemption on the subject parcel continuously since 2012. The most recent application on file was received in 2023, reviewed and approved, 

and there has been no interruption or denial of the exemption status.

At this time, the appellant currently holds a 100% Homeowner’s Property Exemption for the 2026 tax year. This means the property remains fully exempt in 

accordance with program guidelines, and no adverse action has been taken regarding the appellant’s exemption.

This statement is provided to ensure clarity in the record and to confirm that the exemption has remained active and in good standing.

Section 5: Jurisdictional Issues

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

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

If yes, check which BOR Petitioner attended: 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? *Submit a copy of the Notice of Assessment with the Answer.

If the July or December BOR revised the assessment(s) at issue, did it have authority? 

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? 

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

Michigan

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? Yes

If Yes, check which BOR Petitioner attended: March

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

5/16/25

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR? 

Yes

If Yes, check which BOR Petitioner attended:

March

Tax Year(s) denied:

List the date the exemption was denied:

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

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

10008029.007

Classification of Property:

Real 

Residential

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

58400

Current Taxable Value as established by the BOR:

13485

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

116757

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

58400

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

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Raivyn Roberts

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

Frances M Villalobos,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000520

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Petitioner failed to file an updated Tribunal petition form. As such, the petition is not 

properly pending. Petitioner must complete and return a current petition form 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. 

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: April 7, 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 

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

representatives.

Page 2

MTT Docket No. 26-000520

Page 2 of 5

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)

Page 3

Frances M Villalobos

1748 Sainte Anne St.

Detroit , MI 48216-1755

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Frances M Villalobos,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000520

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Petitioner failed to file an updated Tribunal petition form. As such, the petition is not 

properly pending. Petitioner must complete and return a current petition form 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. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.ii 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: April 7, 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 

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

representatives.

Page 5

MTT Docket No. 26-000520

Page 5 of 5

By: Tribunal Clerk

ii “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on

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

Page 1

RECEIVED 

MAR 17 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

pe 

DIRECTOR 

i 

GOVERNOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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 Rute (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 Smal! Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner's Contact Information 

First Name 

[CEN 

Last Name/Company Name 

frances 

M | Villalobos 

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

City or Town 

. 

State 

ZIP Code 

Detro 

f- 

: 

Mi 

“49-1765 

Telephone Number 

Fax Number 

(3/3) 3Y5—43%4/ 

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

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

FirstName 

Ml. 

Last Name 

Firm Name {if any) 

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

City or Town 

State 

2IP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [7] ves* 

[] No**

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed heck all that appty) 

[J True Cash and Taxable Value 

Poverty Exemption 

[J Taxable Value Only (calculation) 

{0 Disabled Veterans Exemption 

[7] Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[0 Classification 

Principal Residence or Qualified Agricultura Exemption) 

Section 5: Explain the Reason for this Appeal 

Senior 

age 55 

low ihcome 

Section 6: Jurisdictional Issues 

Year(s} you are appealing: 

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

[mn] Yes 

[ll] No 

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

[J July 

[[] December 

If No, check the applicable reason(s): 

Co required to attend 

Assessment Change Notice was not received by Petitioner 

[W} Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 6)

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multiple parce! form for additional, contiguous parcels. 

Parcel identification Number: 

Classification of Property: 

Real 

Personal 

(check one) 

Agricuitural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Vaiue (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)? 

Muiliply the True Cash Value by .6 and enter here. This is your contention of Assessed Value. 

IFyou 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 Tribunai* 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{check one) 

' 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

ifimproved property, how is the property currently being used? 

Ifimproved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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? 

0 Yes 

[| No 

Are you appealing ONLY the denlal ofa Poverty Exemption or Disabled Veterans Exemption? 

0 Yes 

[I] No 

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

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention, ffyou are appealing more than one 

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

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

If your property is residential property (see MCL 206.762) and 

the State Equalized Value or Taxable Value in contention Is: 

Filing Fee is! 

$100,000.00 and under 

$126.00 

$100,000.01 to $500,000.00 

$200.00 

$0ver $600,000.00 

$300.00 

Mf your property is 

NOT residential property (see MCL 206,762) and 

the State Equalized Value or Taxable Value in contention ls: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Pius $26.00 for each additional parcel, as indicated above, 

If your property is 

NOT residential property and the State Equalized Value or Taxable Value in contention Is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be fied. 

Signature required 

Petitioner or Attorney/Authorized Representative's Signature: 

Is! 

h

Page 5

Fe 

- 

Frances Villalobos 

1748 Sainte Anne St. 

METROPLEX MI 480 

Detroit, MI 48216-1755 

12 MAR 2026 PM 14 L 

u— 

Wyedysan Tax Tribunal 

Ev WOHowa Stee? 

9200

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

Frances M Villalobos,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000520

City of Detroit,

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: April 7, 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

Page 2

Frances M Villalobos

1748 Sainte Anne St.

Detroit , MI 48216-1755

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

Frances M Villalobos,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000520

City of Detroit,

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: April 7, 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.

Page 1

RECEIVED 

MAR 17 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

pe 

DIRECTOR 

i 

GOVERNOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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 Rute (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 Smal! Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner's Contact Information 

First Name 

[CEN 

Last Name/Company Name 

frances 

M | Villalobos 

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

City or Town 

. 

State 

ZIP Code 

Detro 

f- 

: 

Mi 

“49-1765 

Telephone Number 

Fax Number 

(3/3) 3Y5—43%4/ 

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

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

FirstName 

Ml. 

Last Name 

Firm Name {if any) 

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

City or Town 

State 

2IP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [7] ves* 

[] No**

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed heck all that appty) 

[J True Cash and Taxable Value 

Poverty Exemption 

[J Taxable Value Only (calculation) 

{0 Disabled Veterans Exemption 

[7] Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[0 Classification 

Principal Residence or Qualified Agricultura Exemption) 

Section 5: Explain the Reason for this Appeal 

Senior 

age 55 

low ihcome 

Section 6: Jurisdictional Issues 

Year(s} you are appealing: 

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

[mn] Yes 

[ll] No 

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

[J July 

[[] December 

If No, check the applicable reason(s): 

Co required to attend 

Assessment Change Notice was not received by Petitioner 

[W} Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 6)

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multiple parce! form for additional, contiguous parcels. 

Parcel identification Number: 

Classification of Property: 

Real 

Personal 

(check one) 

Agricuitural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Vaiue (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)? 

Muiliply the True Cash Value by .6 and enter here. This is your contention of Assessed Value. 

IFyou 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 Tribunai* 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{check one) 

' 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

ifimproved property, how is the property currently being used? 

Ifimproved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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? 

0 Yes 

[| No 

Are you appealing ONLY the denlal ofa Poverty Exemption or Disabled Veterans Exemption? 

0 Yes 

[I] No 

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

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention, ffyou are appealing more than one 

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

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

If your property is residential property (see MCL 206.762) and 

the State Equalized Value or Taxable Value in contention Is: 

Filing Fee is! 

$100,000.00 and under 

$126.00 

$100,000.01 to $500,000.00 

$200.00 

$0ver $600,000.00 

$300.00 

Mf your property is 

NOT residential property (see MCL 206,762) and 

the State Equalized Value or Taxable Value in contention ls: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Pius $26.00 for each additional parcel, as indicated above, 

If your property is 

NOT residential property and the State Equalized Value or Taxable Value in contention Is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be fied. 

Signature required 

Petitioner or Attorney/Authorized Representative's Signature: 

Is! 

h

Page 5

Fe 

- 

Frances Villalobos 

1748 Sainte Anne St. 

METROPLEX MI 480 

Detroit, MI 48216-1755 

12 MAR 2026 PM 14 L 

u— 

Wyedysan Tax Tribunal 

Ev WOHowa Stee? 

9200

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.