Frances Platt, 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 Platt, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003331 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that it has no authority over 

Petitioner’s appeal. Petitioner is seeking poverty exemptions for the 2024 and 2025 tax 

years. 

 

Having reviewed Respondent’s 2025 March Board of Review decision, the Tribunal 

finds that Petitioner’s appeal regarding the 2025 tax year is unnecessary. The March 

Board of Review decision indicates that Petitioner was granted a 100% poverty 

exemption for the 2025 tax year. Thus, there is no controversy regarding the poverty 

exemption for the 2025 tax year for the Tribunal to consider. 

 

As for Petitioner’s claim regarding the 2024 year, there is no indication in the petition or 

otherwise that Petitioner submitted a request for a poverty exemption to Respondent’s 

Board of Review for the 2024 tax year. Such a request is a pre-requisite for invoking 

the Tribunal’s jurisdiction. Poverty exemption requests must be made on an annual 

basis, and Petitioner was required to submit a request for a poverty exemption to either 

Respondent’s March Board of Review and appeal to the Tribunal by July 31, 2024,1 or 

to Respondent’s July or December Board of Review and appeal within 30 days of a 

denial.2 

 

The Tribunal’s authority is limited to “a proceeding for direct review of a final decision, 

finding, ruling, determination, or order of an agency relating to assessment, valuation, 

rates, special assessments, allocation, or equalization, under the property tax laws of 

this state.”3 If there is no final decision, finding, ruling, determination or order, the 

Tribunal has no jurisdiction or authority, and “a court which has determined that it has 

no jurisdiction should not proceed further except to dismiss the action.”4 As such, and 

inasmuch as the Tribunal has no equitable power to waive or otherwise disregard a 

statutory filing deadline, it has no authority to grant Petitioner the relief requested.5 

 

1 See MCL 205.735a. 

2 See MCL 211.53c. 

3 MCL 205.731(a). 

4 Fox v Board of Regents of the University of Michigan, 375 Mich 238, 243; 134 NW2d 146 (1985). 

5 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. 

See Federal-Mogul Corp v Dep’t of Treasury, 161 Mich App 346 (1987) and Elec Data Sys Corp v Flint 

Twp, 253 Mich App 538 (2002).

Page 2

MTT Docket No. 25-003331 

Page 2 of 2 

 

Therefore, 

 

IT IS ORDERED that the case is DISMISSED. 

 

This order resolves all pending claims in this matter and closes this 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. 

 

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

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

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

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

record on appeal. There is no certification fee. 

 

 

Entered: September 18, 2025 

 

 

By _____________________________ 

cs/jc 

 

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 

. 

JUL 08 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

., 

 GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

kx 

GOVERNOR 

LANSING 

DIRECTOR 

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 Rule (TTR) 277(3}, you MUST submit a copy of the notice giving rise to the appeal 

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

submit this document, you may be held in default, 

Section 1: Petitioner's Contact information 

First Name 

M, 

ame/Company Name 

FLA =e 

& | Platr 

Mailing 

Address (No., Street, 

P.O. Box or Rural Route) 

I5 74 

A > 4 <2 5 

State 7£, Ci 

y or D5 

e.. 

T5035 

iY Number 

Fax Number 

2/3 = 395 ~ LLL) 

DF 

(do not mg 

unless you want MTT to send all correspondence via e-mail) 

pt pres STO 

G tirdrl crm 

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

First Name 

LastName 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

if you are appegling more than one parcel, are they contiguous or adjoining? 

parcelsareyou | [[] yves* 

No** 

TT 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON L. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (shook al that apply) 

[J True Cash and Taxable Value 

Bf Poverty Exemption 

[7] Taxable Value Only {calculation) 

[J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[0 Eligible Manufacturing Personal Property (ESA) 

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

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

A 

rr 

an 

Lx 

J 77 C2 

Poel Cup pod 

pay 

FB Ke 

 GeA 55.L 9) 2s ogg 

Ho 

Hay 

Kerr 

from aoe 

; Ar 

ea 

& 

7S, 

lip SE 4 

A427 

rLamy 

+ sa 

Section 6: Jurisdictional Issues 

Year{s) you are appealing: 

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

[i] Yes 

J No 

If Yes, check which BOR you attended AND attach the BOR decision; [I] March 

[Ml] July 

0 December 

If No, check the applicable reason(s): 

0 Not required to attend 

Assessment Change Notice was not received by Petitioner 

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

[| Appealing within 36 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

tification Number: 

A Ol SEED SSO 

Classification of Property: 

Real 

Persons 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

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

3 7 CoS 

Current Taxable Value as established bythe BOR: 

+97, 

G2F 

7, 

G2 

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

Muitiply the True Cash Value by .6 and enter here. This is your 22a of Assessed Value, 

/ 5 57 

if you belleve the Taxable Value differs from your coftentlon 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 Tribunat* 

rrr 

JL 54 

Pr 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

industrial 

Rosttopt 

Timber-Cutover 

Developmental 

Utility 

(check one) 

[i] 

What do you believe is the property’s classification? 

/ 

Real 

Pergonal 

(check one) 

ALn of 

& 

vj 

=z" 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

sti 

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

Lp 

EE 

Se 

Ses Sr 

fimproved property, for what use was the property designed? 

FS 

[1 iE 

vy 

ny Sime

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? 

1] Yes 

v4] No 

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

Yes 

[I] No 

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

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

If you are appealing more than one 

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

$26.00 will be added for each additional parce! being appealed, not to exceed a total fillng fee of $4,000. 

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 

$Over $600,000.00 

$300.00 

if your property is NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$260.00 

* Plus $26.00 for each additional parcel, as indicated above. 

If your property is 

MOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater

Page 5

Col

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 Platt,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003331

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: September 8, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Frances Platt,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003331

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: September 8, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

RECEIVED 

. 

JUL 08 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

., 

 GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

kx 

GOVERNOR 

LANSING 

DIRECTOR 

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 Rule (TTR) 277(3}, you MUST submit a copy of the notice giving rise to the appeal 

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

submit this document, you may be held in default, 

Section 1: Petitioner's Contact information 

First Name 

M, 

ame/Company Name 

FLA =e 

& | Platr 

Mailing 

Address (No., Street, 

P.O. Box or Rural Route) 

I5 74 

A > 4 <2 5 

State 7£, Ci 

y or D5 

e.. 

T5035 

iY Number 

Fax Number 

2/3 = 395 ~ LLL) 

DF 

(do not mg 

unless you want MTT to send all correspondence via e-mail) 

pt pres STO 

G tirdrl crm 

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

First Name 

LastName 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

if you are appegling more than one parcel, are they contiguous or adjoining? 

parcelsareyou | [[] yves* 

No** 

TT 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON L. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (shook al that apply) 

[J True Cash and Taxable Value 

Bf Poverty Exemption 

[7] Taxable Value Only {calculation) 

[J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[0 Eligible Manufacturing Personal Property (ESA) 

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

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

A 

rr 

an 

Lx 

J 77 C2 

Poel Cup pod 

pay 

FB Ke 

 GeA 55.L 9) 2s ogg 

Ho 

Hay 

Kerr 

from aoe 

; Ar 

ea 

& 

7S, 

lip SE 4 

A427 

rLamy 

+ sa 

Section 6: Jurisdictional Issues 

Year{s) you are appealing: 

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

[i] Yes 

J No 

If Yes, check which BOR you attended AND attach the BOR decision; [I] March 

[Ml] July 

0 December 

If No, check the applicable reason(s): 

0 Not required to attend 

Assessment Change Notice was not received by Petitioner 

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

[| Appealing within 36 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

tification Number: 

A Ol SEED SSO 

Classification of Property: 

Real 

Persons 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

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

3 7 CoS 

Current Taxable Value as established bythe BOR: 

+97, 

G2F 

7, 

G2 

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

Muitiply the True Cash Value by .6 and enter here. This is your 22a of Assessed Value, 

/ 5 57 

if you belleve the Taxable Value differs from your coftentlon 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 Tribunat* 

rrr 

JL 54 

Pr 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

industrial 

Rosttopt 

Timber-Cutover 

Developmental 

Utility 

(check one) 

[i] 

What do you believe is the property’s classification? 

/ 

Real 

Pergonal 

(check one) 

ALn of 

& 

vj 

=z" 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

sti 

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

Lp 

EE 

Se 

Ses Sr 

fimproved property, for what use was the property designed? 

FS 

[1 iE 

vy 

ny Sime

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? 

1] Yes 

v4] No 

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

Yes 

[I] No 

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

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

If you are appealing more than one 

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

$26.00 will be added for each additional parce! being appealed, not to exceed a total fillng fee of $4,000. 

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 

$Over $600,000.00 

$300.00 

if your property is NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$260.00 

* Plus $26.00 for each additional parcel, as indicated above. 

If your property is 

MOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater

Page 5

Col

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.