Global Empowerment Ministries, Petitioner V County Of Oakland, 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 

Global Empowerment Ministries, 

 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, SMALL CLAIMS DIVISION 

 

 

 

 

 

 

 

v MTT Docket No. 25-003801 

 

 

Oakland County, 

 Presiding Judge 

 

Respondent. 

 

 

 

Patricia L. Halm 

 

ORDER GRANTING SUMMARY DISPOSITION IN FAVOR OF PETITIONER 

 

ORDER VACATING RESPONDENT’S NOVEMBER 5, 2025 NOTICE OF DENIAL OF 

PRINCIPAL RESIDENCE EXEMPTION 

 

FINAL OPINION AND JUDGMENT 

 

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

Petitioner filed a petition appealing the denial of a Principal Residence Exemption (PRE) 

for Parcel No. 12-19-23-352-007 on November 17, 2025. Attached to the petition was a 

copy of Respondent’s November 5, 2025 denial notice indicating that the property’s 

PRE would be removed from the parcel beginning January 1, 2026. Respondent had 

no authority to deny the property’s exemption for the 2026 tax year during 2025, as its 

authority under MCL 211.7cc is limited to the current tax year (2025) and the three 

immediately preceding tax years (2022, 2023, and 2024). Therefore, 

 

IT IS ORDERED that Summary Disposition in favor of Petitioner is GRANTED. 

 

IT IS FURTHER ORDERED that Respondent’s November 5, 2025 Notice of Denial of 

PRE is VACATED. 

 

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

rolls for the tax year(s) at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s principal residence exemption for the tax year(s) at 

issue within 20 days of entry of this Final Opinion and 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 Final Opinion and 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.

Page 2

MTT Docket No. 25-003801 

Page 2 of 2 

 

This Final Opinion and Judgment 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. 

 

 

 

By:___________________________________ 

 

 

 

 

 

 

 

Entered: November 25, 2025 

kac/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

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 

Global Empowerment Ministries, 

 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, SMALL CLAIMS DIVISION 

 

 

 

 

 

 

 

v MTT Docket No. 25-003801 

 

 

Oakland County, 

 Presiding Judge 

 

Respondent. 

 

 

 

Patricia L. Halm 

 

ORDER GRANTING SUMMARY DISPOSITION IN FAVOR OF PETITIONER 

 

ORDER VACATING RESPONDENT’S NOVEMBER 5, 2025 NOTICE OF DENIAL OF 

PRINCIPAL RESIDENCE EXEMPTION 

 

FINAL OPINION AND JUDGMENT 

 

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

Petitioner filed a petition appealing the denial of a Principal Residence Exemption (PRE) 

for Parcel No. 12-19-23-352-007 on November 17, 2025. Attached to the petition was a 

copy of Respondent’s November 5, 2025 denial notice indicating that the property’s 

PRE would be removed from the parcel beginning January 1, 2026. Respondent had 

no authority to deny the property’s exemption for the 2026 tax year during 2025, as its 

authority under MCL 211.7cc is limited to the current tax year (2025) and the three 

immediately preceding tax years (2022, 2023, and 2024). Therefore, 

 

IT IS ORDERED that Summary Disposition in favor of Petitioner is GRANTED. 

 

IT IS FURTHER ORDERED that Respondent’s November 5, 2025 Notice of Denial of 

PRE is VACATED. 

 

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

rolls for the tax year(s) at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s principal residence exemption for the tax year(s) at 

issue within 20 days of entry of this Final Opinion and 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 Final Opinion and 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.

Page 2

MTT Docket No. 25-003801 

Page 2 of 2 

 

This Final Opinion and Judgment 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. 

 

 

 

By:___________________________________ 

 

 

 

 

 

 

 

Entered: November 25, 2025 

kac/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

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 

Global Empowerment Ministries, 

 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, SMALL CLAIMS DIVISION 

 

 

 

 

 

 

 

v MTT Docket No. 25-003801 

 

 

Oakland County, 

 Presiding Judge 

 

Respondent. 

 

 

 

Patricia L. Halm 

 

ORDER GRANTING SUMMARY DISPOSITION IN FAVOR OF PETITIONER 

 

ORDER VACATING RESPONDENT’S NOVEMBER 5, 2025 NOTICE OF DENIAL OF 

PRINCIPAL RESIDENCE EXEMPTION 

 

FINAL OPINION AND JUDGMENT 

 

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

Petitioner filed a petition appealing the denial of a Principal Residence Exemption (PRE) 

for Parcel No. 12-19-23-352-007 on November 17, 2025. Attached to the petition was a 

copy of Respondent’s November 5, 2025 denial notice indicating that the property’s 

PRE would be removed from the parcel beginning January 1, 2026. Respondent had 

no authority to deny the property’s exemption for the 2026 tax year during 2025, as its 

authority under MCL 211.7cc is limited to the current tax year (2025) and the three 

immediately preceding tax years (2022, 2023, and 2024). Therefore, 

 

IT IS ORDERED that Summary Disposition in favor of Petitioner is GRANTED. 

 

IT IS FURTHER ORDERED that Respondent’s November 5, 2025 Notice of Denial of 

PRE is VACATED. 

 

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

rolls for the tax year(s) at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s principal residence exemption for the tax year(s) at 

issue within 20 days of entry of this Final Opinion and 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 Final Opinion and 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.

Page 2

MTT Docket No. 25-003801 

Page 2 of 2 

 

This Final Opinion and Judgment 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. 

 

 

 

By:___________________________________ 

 

 

 

 

 

 

 

Entered: November 25, 2025 

kac/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

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

Global Empowerment Ministries,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003801

County Of Oakland,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Users who file documents with the Michigan Tax Tribunal are advised that filed 

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 25-003801

Page 2 of 8

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: November 25, 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 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

Global Empowerment Ministries,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003801

County Of Oakland,

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

Page 4

MTT

Page 5

STA

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. 25-003801

Section 1: Respondent’s Contact Information

Filer Type:

Local Unit of Government

Unit of Government

County Of Oakland (OAKLAND)

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

First Name

Terry

M.I.

D

Last Name

Schultz

Firm Name (if any)

Oakland County Equalization

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

250 Elizabeth Lake Rd.

Suite 1000 West

City or Town

Pontiac

State

Michigan

ZIP Code

48341

Telephone Number

248-858-0740

Fax Number

248-975-4407

E-mail Address

appeals@oakgov.com

Section 3: Subject Property Information

Parcel Identification Number(s):

12-19-23-352-007

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

Property does not qualify for a Principal Residence Exemption (PRE) under MCL 211.7cc, per MCL 211.7dd(a). Property is not solely owned by an individual; it is 

under the ownership of an entity.

Section 5: Jurisdictional Issues

List the tax year(s) denied:

2026

Check what action prompted this appeal:

County

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:

November 5, 2025

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ TERRY D. SCHULTZ

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: Organization 

First Name

M.I.

Last Name/Company Name

Global Empowerment Ministries 

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

21630 W 7 Mile Rd

City or Town

Detroit

State

Michigan

ZIP Code

48219

Telephone Number

248-277-0850

Fax Number

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

l@gemsuppliers.com

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

First Name

Lauren

M.I.

Last Name

Dedes

Firm Name (if any)

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

21630 W. 7 Mile Rd 

City or Town

Detroit 

State

Michigan

ZIP Code

48219

Telephone Number

2482770850

Fax Number

E-mail Address

L@gemsuppliersz.com

Section 3: Subject Property Information

Parcel Identification Number:

12-19-23-352-007

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) 

45 Orchard Lane 

Bloomfield Hills

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48304

Taxing Authority:

City Of Bloomfield Hills (OAKLAND)

County:

Oakland

Classification of Property:

Personal

Residential

Section 4: Check which of the following you are appealing

Principal Residence Exemption

Section 5: Explain the Reason for this Appeal

We are appealing the removal of the Principal Residence Exemption from the parsonage because this property serves as the primary residence for our pastor. He has 

lived there as his main home and it will continue to be his primary residence for the duration of his service. As the parsonage is exclusively used for clergy housing, 

we believe it fully qualifies for the exemption and that the PRE should be reinstated accordingly.

Section 6: Jurisdictional Issues

List the year(s) denied:

2026

Indicate who denied the exemption under appeal:

County 

If you checked “other” above, explain:

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

11-5-2025

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: 

Lauren Dedes

/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

Global Empowerment Ministries,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003801

County Of Oakland,

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: November 20, 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

Global Empowerment Ministries,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003801

County Of Oakland,

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: November 20, 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

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Page 1

(| 

== 

O 

= 

OAKLAND COUNTY EXECUTIVE DAVID COULTER 

COUNTY AM ILIGHIVGTATNG 

MANAGEMENT 

& BUDGET 

EE 

Equalization Division 

(248) 858-0740 

| equal@oakgov.com 

November 5, 2025 

Lauren Dedes, Secretary & Treasurer 

Global Empowerment Ministries 

21630 W. 7 Mile Road 

Detroit, Michigan 48219 

RE: Application for Exemption of Real Estate 

Parcel # 12-19-23-352-007 aka 45 Orchard Drive, Bloomfield Hills, Mi 

Dear Ms. Dedes, 

In connection with your application for exemption regarding the captioned subject, we find no basis to 

grant exemption status. Based upon the information submitted, we find that it does not fulfill the 

guidelines outlined in MCL 211.7s of the Michigan General Property Tax Act. 

Please be aware that any taxes billed for 2025 and/or prior years will be owed. Please be aware that if 

property taxes are allowed to become delinquent for an extended period of time, the property may be 

seized and offered for land sale through the Oakland County Treasurers Office. 

rty was transferred from Arthur L. Cartwright, an individual, to 

ty, the Principal Residence Exemption (PRE) will be 

removed from the parcel beginning January 1, 2026. Michigan tax law outlines that business entities are 

not considered an individual, therefore do not qualify for the PRE exemption. MCL 211.7dd(a) provided 

definitions of “owner” for the purposes of MCL 211.7cc, and these definitions refer to a “person.” A 

as opposed to a business organization, when considering that term 

” means only an “individual,” 

1d the property ever be transferred back into his name, he could 

davit again. Copies are available on our website 

Iso serves as notification that the PRE will be 

Please note that on 06/25/25 the prope 

Global Empowerment Ministries, a business enti 

“person 

in relation to MCL 211.7cc. Shou 

reapply for exemption by filling out a PRE affi 

(oakgov.com/equal) and at the city hall. This letter a 

removed for 2026. 

Should you have any questions on this matter, please contact me at 248-975-9586 or 

jonestr@oakgov.com. 

directly to the Michigan Tax Tribunal within 35 days of the 

Further appeal of this decision can be made 

date of this notice, Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

250 Elizabeth Lake Road, Ste. 1000 

W 

| Oakland Pointe Office Building 

| Pontiac, MI 48341 

| Fax (248) 858-2074 

| oakgov.com

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

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: Organization 

First Name

M.I.

Last Name/Company Name

Global Empowerment Ministries 

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

21630 W 7 Mile Rd

City or Town

Detroit

State

Michigan

ZIP Code

48219

Telephone Number

248-277-0850

Fax Number

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

l@gemsuppliers.com

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

First Name

Lauren

M.I.

Last Name

Dedes

Firm Name (if any)

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

21630 W. 7 Mile Rd 

City or Town

Detroit 

State

Michigan

ZIP Code

48219

Telephone Number

2482770850

Fax Number

E-mail Address

L@gemsuppliersz.com

Section 3: Subject Property Information

Parcel Identification Number:

12-19-23-352-007

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) 

45 Orchard Lane 

Bloomfield Hills

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48304

Taxing Authority:

City Of Bloomfield Hills (OAKLAND)

County:

Oakland

Classification of Property:

Personal

Residential

Section 4: Check which of the following you are appealing

Principal Residence Exemption

Section 5: Explain the Reason for this Appeal

We are appealing the removal of the Principal Residence Exemption from the parsonage because this property serves as the primary residence for our pastor. He has 

lived there as his main home and it will continue to be his primary residence for the duration of his service. As the parsonage is exclusively used for clergy housing, 

we believe it fully qualifies for the exemption and that the PRE should be reinstated accordingly.

Section 6: Jurisdictional Issues

List the year(s) denied:

2026

Indicate who denied the exemption under appeal:

County 

If you checked “other” above, explain:

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

11-5-2025

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: 

Lauren Dedes

/s/

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