Hailey Abbo, Petitioner V City Of South Lyon, 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

Hailey Abbo, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000308

City Of South Lyon,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed within 35 days after the final decision, ruling, or determination. 

See MCL 211.7cc and MCL 205.762a(2). As such, and inasmuch as the Tribunal has 

no equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

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. 26-000308

Page 2 of 8

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: April 16, 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

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

Hailey Abbo, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000308

City Of South Lyon,

Respondent.

ORDER OF DISMISSAL

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

The

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

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

Hailey Abbo, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000308

City Of South Lyon,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on March 26, 2026, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: April 16, 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

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

Hailey Abbo, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000308

City Of South Lyon,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on March 26, 2026, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: April 16, 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

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

Hailey Abbo, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000308

City Of South Lyon,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on March 26, 2026, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: April 16, 2026

PROOF OF

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

Hailey Abbo,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000308

City Of South Lyon,

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. 26-000308

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

Page 3

STATE

Page 4

M

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Page 1

RECEIVED 

APR 1 5 2026 

Tranlnfo:4e06 

2A1113R0-1 

04/13/26 

Chih: TER 

Ant: $25.00 

Ee 

—— 

1D: 

LYONS TRAIL SENIOR LIVING 

YT 

74-545[724 

LYONS TRAIL SENIOR LIVING 

by lin iy 78 

DATE Yylgj2b 

lL mone 

SG te. 

OF MCh ian 

$25.00 

Twenty we 

and 

©%co 

poLLars @ EEE 

Hud 

Moles 

FIFTH THIRD BANK 

Cee (1 TT) 

nL 

6 

ls

Page 2

Hailey F000 

irom soo 

26BSO Pontiac Tan) 

mT 

Sov 

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YBBAPR 2026 PM 1 

[s}] 

- 

Department 

of LALensing and Zegplatuny AfFAVS 

Michigan TAX Trlbwned 

Po 

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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

OAKLAND COUNTY TREASURER 

01/26/2026 10:13 

AM 

Preaudit 

[2 

MESSAGE 

TO TAXPAYER 

PAYMENT INFORMATION 

[=] 

pe CT 

I 

YOU ARE BEING BILLED THE ENCLOSED AMOUNT. BECAUSE YOUR 

This 

tax 

is 

due upon receipt 

N 

PRINCIPAL RESIDENCE EXEMPTION WAS DENIED 

IN 

AT LEAST 

. 

[] 

ONE OF THE LAST 

3 YEARS. THE BILL INCLUDES THE AmouNr | 

Mail payment to: 

OAKLAND COUNTY TREASURER 

1 

OF SCHOOL TAXES YOU WOULD HAVE BEEN BILLED FOR THE 

SETTLEMENT 

& DISTRIBUTION 

5 

YEAR YOUR EXEMPTION WAS DENIED. ADDITIONALLY, 

YOU HAVE 

1200 

N TELEGRAPH RD 

I 

BEEN LEVIED AN INTEREST CHARGE OF 1.25 PERCENT PER 

PONTIAC, 

MI 48341-0479 

w 

MONTH SINCE THE ORIGINAL TAX BILL DUE 

DATE. 

PLEASE 

#*This bill CANNOT be viewed online. 

Call 

o 

VISIT THE STATE'S WEBSITE FOR MORE INFO; 

i 

5 

yo 

Lt 

Wii. MICHIGAN 

. GOV /PRE 

(248) 

858-4905 for link to make online payment 

i! 

Denied By: County 

Telephone: 

(248) 

858-4905 

w 

—= 

— 

—i 

N 

PROPERTY INFORMATION 

TAX DETAIL 

Owner/Property Assessed To: 

2024 

Summer 

Winter 

SOUTH LYON MI 

48178-9261 

Wh 

185; 

630 

School Operating 

3,342.42 

0.00 

Prop #: 80-21-17-301-032 

63240 SOUTH Lyon comwunrt | 

SChool Supplemental 

ii 

0.09 

Prop Addr: 

26650 PONTIAC TRL 

Toca) (Charges 

100.27 

0.00 

Legal Description: 

Interest 

675.17 

0.00 

TIN, 

R7E, 

SEC 

17 

PART OF NW 

1/4 

OF 

SW 

1/4 

BEG AT 

PT 

TOTAL BY SEASON 

4,151.28 

0.00 

DIST 

S 657.70 FT 

&N 

89-50-00 

E 451.28 

FT FROM | 

qorAL 

4,151.28 

W 

1/4 

COR, 

TH 

N 89-50-00 

E 208.72 

FT, 

TH 

N 208.72 

FT, 

TH 

S 89-50-00 

W 208.72 

FT, 

TO 

S 208.72 

FT TO BEG 

1 

Al11-12-96 

FR 

K 21-17-301-003 

Contact your local assessor immediately if you did 

not receive a notice of denial. 

IF YOU WOULD LIKE TO APPEAL DENIAL 

*%* CURRENT BALANCE DUE is 

in addition 

to 

taxes which 

OF YOUR PR.E. PLEASE CALL 

may be due 

to 

your 

local 

treasurer, 

and delinquent 

taxes which 

may 

be 

due 

to 

the 

county 

treasurer. 

The 

517-335-9760 (MI TAX TRIBUNAL) 

unpaid CURRENT BALANCE 

DUE will 

become delinquent 

and 

continue 

to accrue additional 

interest 

on March 

lst 

in 

the 

year 

following 

the 

DOCUMENT 

DATE 

shown 

below. 

DOCUMENT DATE: 

01/20/2026 

INVOICE DATE: 

01/26/2026 

TOTAL DUE 

(Tax 

+ Admin 

+ Intrst) 

4,151.28 

INVOICE NUMBER: 

15823 

Prev. 

pmts. applied 

0.00 

Checks accepted only as conditional payment. 

If not 

Interest After Grace Period 

0.00 

honored 

by bank, 

tax 

is unpaid and subject 

to 

Over/Under Adjustment 

0.00 

additional penalties. 

CURRENT BALANCE DUE 

4,151.28 

+ 

Keep the 

top portion. 

Please detach along perforation. 

Preaudit 

PLEASE RETURN 

THIS 

PORTION 

WITH 

PAYMENT. 

THANK 

YOU. 

Mail 

payment 

to: 

OAKLAND COUNTY TREASURER 

SETTLEMENT 

& 

DISTRIBUTION 

1200 

N TELEGRAPH RD 

This 

tax 

is 

due upon receipt. 

PONTIAC, 

MI 

48341-0479 

After 

03/26/2026 additional interest will apply 

L 

= 

== 

: 

TAXPAYER NOTE: 

Are your 

name 

& mailing address 

correct? 

If not, 

please make corrections below. 

>roperty Addr: 

26650 

PONTIAC TRL 

SOUTH LYON, 

MI 48178-9261 

80-011 

17: 501052 

Tax 

for 

Prop 

#: 

Checks 

accepted 

only 

as 

conditional 

payment. 

If 

not 

honored 

by 

bank, 

tax 

is 

unpaid 

and 

subject 

to additional 

penalties. 

To: 

SPRINKLE, 

DANIEL 

KENT 

ABBO, 

HAILEY 

Payable To:OAKLAND COUNTY TREASURER 

Make 

Check 

TOTAL 

AMOUNT 

DUE: 

- 4,151.28 

26650 

PONTIAC 

TRL 

48178-9261 

Amount 

Remitted: 

SOUTH 

LYON 

MI

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Page 1

Michigan Department of Treasury 

2742 (Rev. 7-22) 

Local 

Notice of Denial of Principal Residence Exemption 

Issued under authority of Public Act 206 of 1893 

With this notice, you are notified that the Principal Residence Exemption on the property identified below has been denied. If you have 

questions about the denial, you may contact your County Treasurer or Equalization Director, or follow the appeal procedures specified below. 

For more information regarding the Principal Residence Exemption (PRE), please review the PRE guidelines at www.michigan.gov/pre. 

Type or print in blue or black ink 

PART 1: PROPERTY INFORMATION Type or print legibly. Use a separate form for each property number. 

1. 

Property tax identification num 

2. Name of Local Unit (Check Township] 

3. County 

[J Township 

80-21-17-301-032 

[J City 

SOUTH LYON 

OAKLAND 

4. 

Street address of property (Provide a Complete Address) 

26650 PONTIAC TRL 

5. 

Name of Owner (First, Middle, Last) 

6. Owner's Last Four Digits of Social Security Number 

7. 

Owner's Daytime Telephone Number 

SPRINKLE, DANIEL KENT 

HOOK 

8. 

Name of Co-Owner (First, Middle, Last) 

9. Co-Owner's Last Four Digits of Social Security Number | 10. Co-Owner's Daytime Telephone Number 

ABBO, HAILEY 

HO0-XX- 

11. Mailing address if different than property address (street or RR#, city, state, Zip code) 

26650 PONTIAC TRL 

SOUTH LYON 

MI 

48178-9261 

12. Your exemption was denied/adjusted for the following reason: 

[J 

a. The owner is not a Michigan resident. 

[J 

b. The property claimed is not the owner's principal residence. 

[J 

c. The person claiming the exemption is not the owner. 

[J 

d. The person claiming the exemption, claimed or was granted, a substantially similar exemption in another state. 

e. Other: 

Any part of the building being used for commercial purposes does not qualify for a Principal Residence Exemption. 

13. Claim Denied for Calendar Year(s): 

14. Percentage Adjusted to: 

2024-2025 

0.00 

% 

PART 2: CERTIFICATION 

15. Name of the County Treasurer or Equalization Director (Print or Type) 

Micheal R. Lohmeier, Equalization Director 

16. Signature of County Treasurer or Equalizagiag 

Director - 

© 

17. Date 

ANS 

NR 

Mees 

01/13/2026 

18. Address and Telephone Number of County Treasurer or Equalization Director 

OAKLAND COUNTY EQUALIZATION 

250 ELIZABETH LAKE ROAD 

SUITE 1000 WEST 

PONTIAC MI 48341 

(248) 975-4401 

Homeowner's Right to Appeal 

If you disagree with this denial, you may appeal to the Residential/Small Claims Division of the Michigan Tax Tribunal within 35 days of the 

denial. An appeal with the Michigan Tax Tribunal can be initiated by the timely filing of a petition. The petition must be a Michigan Tax Tribunal 

form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. You can print 

the Petition for Denial of Exemption for Principal Residence/Qualified Agricultural and mail the completed form to the Michigan Tax Tribunal at 

P.0.Box 30232, Lansing, Michigan 48909 or complete the form online and submit electronically, if provided for by the Michigan Tax Tribunal. 

If you do not have access to the internet, you can call the Oakland County Equalization Department at (248) 975-4401.

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. 26-000308

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):

80-21-17-301-032

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

Pursuant to MCL 205.735a(6), a petition must be filed within 35 days of the determination. Therefore, the Tribunal lacks jurisdiction to consider the merits of this 

appeal.

Section 5: Jurisdictional Issues

List the tax year(s) denied:

2024-2025

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:

01/13/2026

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ TERRY D. SCHULTZ

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Hailey Abbo,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000308

City Of South Lyon,

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: March 31, 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

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

Hailey Abbo,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000308

City Of South Lyon,

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: March 31, 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

P.O. BOX 30440 • LANSING, MICHIGAN 48909 

www.michigan.gov/pre • 517-335-7487 

5647 (Rev. 04-19) 

GRETCHEN WHITMER 

GOVERNOR 

 

 

STATE OF MICHIGAN 

DEPARTMENT OF TREASURY 

LANSING 

 

RACHAEL EUBANKS 

STATE TREASURER 

 

 

 

March 27, 2026 

 

 

 

 

Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

 

 

Re: 

Hailey Abbo v Michigan Department of Treasury 

MTT Docket No. 26-000308 

 

Dear Chief Clerk: 

 

Enclosed please find Respondent Michigan Department of Treasury’s Principal Residence 

Exemption Appeal Answer Form and Request to be Dismissed as a Party along with a Proof 

of Service for the above-mentioned file. 

 

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

2980. 

 

 

 

 

 

 

 

 

Sincerely, 

 

 

 

 

 

 

 

 

 

Quale Williams 

Departmental Representative 

 

 

 

 

 

 

 

Enclosures 

 

cc: 

Hailey Abbo

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

 

HAILEY ABBO, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

 

MTT Docket No.26-000308 

 

MICHIGAN DEPARTMENT OF TREASURY, 

 

Respondent. 

______________________________________/ 

 

PROOF OF SERVICE 

 

Quale Williams, says that on March 27, 2026 he served a copy of the Respondent’s 

Principal Residence Exemption Appeal Answer Form and Request to be Dismissed as a 

Party along with this Proof of Service relative to the above-captioned matter by depositing 

the same in a receptacle of the United States Post office in the City of Lansing, Michigan, 

enclosed in an envelope bearing postage fully prepaid, plainly addressed as follows: 

 

Hailey Abbo 

26650 Pontiac Trail 

South Lyon, MI 48178 

 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

 

 

 

 

 

 

 

____________________________ 

Quale Williams 

Departmental Analyst

Page 3

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR 

 

 

PROPERTY TAX APPEAL ANSWER FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

 

MOAHR DOCKET NO. _________________ 

 

 

Section 1: Respondent’s Contact Information 

Unit of Government 

 

 

 

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

First Name 

 

M.I. 

Last Name 

 

 

Firm Name (if any) 

 

 

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

 

 

City or Town 

 

 

State 

ZIP Code 

Telephone Number 

 

 

Fax Number 

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

 

 

 

Section 3: Subject Property Information 

Parcel Identification Number(s): 

 

 

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

 

 Yes 

 No 

 Not Applicable 

 

Classification of Property: 

 

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

 

 

 

 

 

 

 

 

 

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

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

document, you may be held in default.

26-000308

 PRE Unit

Quale 

Williams

 430 West Allegan

 Lansing

 MI

 48922

517-335-3239

williamsq2@michigan.gov

80-21-17-301-032





Page 4

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR 

 

Section 4: Explain Your Answer to this Appeal 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Section 5: Jurisdictional Issues 

List the tax year(s) denied: 

 

 

Check what action prompted this appeal: 

 

 Notice of Denial of Principal Residence Exemption was issued 

 Denial by Board of Review 

 Denial

Page 5

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

P.O. BOX 30440 • LANSING, MICHIGAN 48909 

www.michigan.gov/pre • 517-335-7487 

5647 (Rev. 04-19) 

GRETCHEN WHITMER 

GOVERNOR 

 

 

STATE OF MICHIGAN 

DEPARTMENT OF TREASURY 

LANSING 

 

RACHAEL EUBANKS 

STATE TREASURER 

 

 

 

March 27, 2026 

 

 

 

 

Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

 

 

Re: 

Hailey Abbo v Michigan Department of Treasury 

MTT Docket No. 26-000308 

 

Dear Chief Clerk: 

 

Enclosed please find Respondent Michigan Department of Treasury’s Principal Residence 

Exemption Appeal Answer Form and Request to be Dismissed as a Party along with a Proof 

of Service for the above-mentioned file. 

 

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

2980. 

 

 

 

 

 

 

 

 

Sincerely, 

 

 

 

 

 

 

 

 

 

Quale Williams 

Departmental Representative 

 

 

 

 

 

 

 

Enclosures 

 

cc: 

Hailey Abbo

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

 

HAILEY ABBO, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

 

MTT Docket No.26-000308 

 

MICHIGAN DEPARTMENT OF TREASURY, 

 

Respondent. 

______________________________________/ 

 

PROOF OF SERVICE 

 

Quale Williams, says that on March 27, 2026 he served a copy of the Respondent’s 

Principal Residence Exemption Appeal Answer Form and Request to be Dismissed as a 

Party along with this Proof of Service relative to the above-captioned matter by depositing 

the same in a receptacle of the United States Post office in the City of Lansing, Michigan, 

enclosed in an envelope bearing postage fully prepaid, plainly addressed as follows: 

 

Hailey Abbo 

26650 Pontiac Trail 

South Lyon, MI 48178 

 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

 

 

 

 

 

 

 

____________________________ 

Quale Williams 

Departmental Analyst

Page 3

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR 

 

 

PROPERTY TAX APPEAL ANSWER FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

 

MOAHR DOCKET NO. _________________ 

 

 

Section 1: Respondent’s Contact Information 

Unit of Government 

 

 

 

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

First Name 

 

M.I. 

Last Name 

 

 

Firm Name (if any) 

 

 

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

 

 

City or Town 

 

 

State 

ZIP Code 

Telephone Number 

 

 

Fax Number 

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

 

 

 

Section 3: Subject Property Information 

Parcel Identification Number(s): 

 

 

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

 

 Yes 

 No 

 Not Applicable 

 

Classification of Property: 

 

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

 

 

 

 

 

 

 

 

 

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

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

document, you may be held in default.

26-000308

 PRE Unit

Quale 

Williams

 430 West Allegan

 Lansing

 MI

 48922

517-335-3239

williamsq2@michigan.gov

80-21-17-301-032





Page 4

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR 

 

Section 4: Explain Your Answer to this Appeal 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Section 5: Jurisdictional Issues 

List the tax year(s) denied: 

 

 

Check what action prompted this appeal: 

 

 Notice of Denial of Principal Residence Exemption was issued 

 Denial by Board of Review 

 Denial

Page 5

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 26-000308

Section 1: Respondent’s Contact Information

Filer Type:

Local Unit of Government

Unit of Government

Michigan Department of Treasury (MDT)

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

First Name

Quale

M.I.

Last Name

Williams

Firm Name (if any)

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

430 W Allegan

City or Town

Lansing

State

Michigan

ZIP Code

48922

Telephone Number

517-241-2904

Fax Number

E-mail Address

williamsq2@michigan.gov

Section 3: Subject Property Information

Parcel Identification Number(s):

80-21-17-301-032

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

Dept is not a party 

Section 5: Jurisdictional Issues

List the tax year(s) denied:

2024

Check what action prompted this appeal:

Local Unit

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:

01/20/2026

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Quale Williams

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

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

Hailey Abbo,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000308

Michigan Department of Treasury,

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. 

Furthermore, Petitioner did not pay the required fee for the filing of the petition. See 

TTR 269. Because of this, the appeal is not properly pending. Petitioner must pay the 

required fee for the filing of the petition within 14 days of the entry of this order. A filing 

fee calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, 

the payment may not be made via e-filing.

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: March 26, 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.

By: Tribunal Clerk

Page 2

MTT Docket No. 26-000308

Page 2 of 4

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

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

Hailey Abbo,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000308

Michigan Department of Treasury,

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.,

Page 4

MT

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 

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

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

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Hailey

M.I.

Last Name/Company Name

Abbo

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

26650 Pontiac Trail

City or Town

South Lyon

State

Michigan

ZIP Code

48178

Telephone Number

248-935-0278

Fax Number

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

haileyabborn@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

Section 3: Subject Property Information

Parcel Identification Number:

80-21-17-301-032

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) 

26650 Pontiac Trail

South Lyon

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48178

Taxing Authority:

City Of South Lyon (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 submitting this appeal in response to the determination that our Principal Residence Exemption (PRE) was denied for at least one of the past three years, 

resulting in the assessed tax balance of $4,151.28 for the 2024 Summer and Winter tax periods.

We respectfully request reversal of this decision, as the property in question is our principal and only residence. It is our true, fixed, and permanent home, where we 

reside full-time.

While we do operate a licensed Adult Foster Care (AFC) home within the residence, the use of the property remains primarily residential. A portion of the home is 

utilized for AFC residents, specifically five bedrooms totaling approximately 556.5 square feet out of the home’s total 2,100 square feet. This represents 

approximately 26.5% of the total living space.

Based on this calculation, well over 50% of the property is occupied and used as our principal residence, which meets the eligibility requirements for the Principal 

Residence Exemption under Michigan guidelines.

Given that the majority of the home is used as our primary residence, and the AFC operation does not exceed the allowable threshold, we respectfully request that the 

PRE be reinstated and the associated tax assessment be reversed.

Please let me know if any additional documentation is required to support this appeal.

Section 6: Jurisdictional Issues

List the year(s) denied:

2024

Indicate who denied the exemption under appeal:

Department of Treasury 

If you checked “other” above, explain:

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

01/20/2026

Fee Information

A fee of $25.00 is

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

Hailey Abbo,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000308

Michigan Department of Treasury,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

placement of Respondent in default, as provided by TTR 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: March 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 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

Hailey Abbo,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000308

Michigan Department of Treasury,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

placement of Respondent in default, as provided by TTR 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: March 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

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

01/26/2026 

10:13 AM 

Preaudit 

OAKLAND COUNTY TREASURER 

® 

MESSAGE TO TAXPAYER 

PAYMENT INFORMATION 

o 

YOU ARE BEING BILLED THE ENCLOSED AMOUNT BECAUSE YOUR 

This 

tax 

is due upon receipt 

IN) 

PRINCIPAL RESIDENCE EXEMPTION WAS DENIED 

IN AT LEAST 

0" 

we 

[a 

ONE OF THE LAST 

3 YEARS. THE BILL INCLUDES THE AMOUNT 

Mail 

payment 

to: 

OAKLAND COUNTY TREASURER 

& 

OF SCHOOL TAXES YOU WOULD HAVE BEEN BILLED FOR THE 

SETTLEMENT 

& DISTRIBUTION 

<x) 

YEAR YOUR EXEMPTION WAS DENIED. ADDITIONALLY, 

YOU HAVE 

1200 

N TELEGRAPH 

RD 

| 

BEEN LEVIED AN INTEREST CHARGE OF 1.25 PERCENT PER 

PONTIAC, 

MI 48341-0479 

w 

MONTH SINCE THE ORIGINAL TAX BILL DUE 

DATE. 

PLEASE 

##This bill CANNOT be viewed online. 

Call 

S 

VISIT THE STATE'S WEBSITE FOR MORE INFO; 

(248) 858-4905 for link to make online payment** 

| 

WWW.MICHIGAN.GOV/PRE 

° 

Denied By: 

County 

Telephone: 

(248) 

858-4905 

w 

- 

—ap 

prea 

inl 

N 

PROPERTY INFORMATION 

TAX DETAIL 

Owner /Property Assessed 

To: 

2024 

Summer 

Winter 

Taxable 

185,690 

SOUTH LYON MI 

48178-9261 

\ P.R.E. 

% 

0% 

School Operating 

3,342.42 

0.00 

Prop 

#: 80-21-17-301-032 

63240 SOUTH LYON COMMUNIT 

School Supplemental 

aa 

0-99 

Prop Addr: 

26650 PONTIAC TRL 

Local Charges 

100.27 

0.00 

Legal Description: 

Interest 

675.17 

0.00 

TIN, 

RTE, 

SEC 

17 PART OF NW 1/4 OF SW 

1/4 BEG AT 

PT 

TOTAL BY SEASON 

4,151.28 

0.00 

DIST 

S 657.70 

FT 

&N 

89-50-00 

E 451.28 

FT FROM | 

TOTAL 

4,151.28 

W 

1/4 

COR, 

TH 

N 89-50-00 

E 208.72 

FT, 

TH 

N 208.72 

FT, 

TH 

S 

89-50-00 

W 208.72 

FT, 

TO 

S 208.72 

FT 

TO 

BEG 

1 

All-12-96 

FR 

K 21-17-301-003 

Contact your 

local assessor immediately 

if you did 

not receive 

a notice 

of denial. 

IFYOU WOULD LIKE TO APPEAL DENIAL 

*%* CURRENT BALANCE DUE is 

in addition 

to 

taxes 

which 

OF YOUR PR.E. PLEASE CALL 

may 

be 

due 

to 

your 

local 

treasurer, 

and delinquent 

taxes which may be due 

to 

the county treasurer. 

The 

517-335-9760 (MI TAX TRIBUNAL) 

unpaid CURRENT BALANCE DUE will become delinquent 

and 

continue 

to accrue additional interest 

on March 

lst 

in 

the 

year 

following 

the 

DOCUMENT 

DATE 

shown below. 

DOCUMENT DATE: 

01/20/2026 

INVOICE DATE: 

01/26/2026 

TOTAL DUE 

(Tax 

+ Admin 

+ Intrst) 

4,151.28 

INVOICE NUMBER: 

15823 

Prev. 

pmts. 

applied 

0.00 

Checks accepted only 

as conditional payment. 

If not 

Interest After Grace Period 

0.00 

honored by bank, 

tax 

is unpaid and subject 

to 

Over/Under Adjustment 

0.00 

additional penalties. 

CURRENT BALANCE DUE 

4,151.28 

** 

Please detach along perforation. 

Keep 

the 

top portion. 

Mail payment 

to 

OAKLAND COUNTY TREASURER 

SETTLEMENT 

& 

DISTRIBUTION 

1200 

N TELEGRAPH 

RD 

PONTIAC, 

MI 

48341-0479 

Preaudit 

PLEASE RETURN 

THIS 

PORTION WITH 

PAYMENT. 

THANK 

YOU. 

This 

tax 

is 

due 

upon receipt. 

After 

03/26/2026 additional interest will apply - 

—a—" 

rr 

- 

TAXPAYER NOTE: 

Are your name 

& mailing address 

correct? 

If not, 

please make corrections 

below. 

>roperty Addr: 

26650 

PONTIAC TRL 

SOUTH 

LYON, 

MI 

48178-9261 

T 

£ 

P 

: 

80-21-17-301-032 

ax 

for 

Prop # 

N 

n 

Checks accepted only 

as conditional payment. 

If 

not 

honored 

To: 

SPRINKLE, 

DANIEL 

KENT 

by bank, 

tax 

is unpaid and subject 

to additional 

penalties. 

ABBO, 

HAILEY 

Make Check Payable To:OAKLAND COUNTY TREASURER 

TOTAL AMOUNT 

DUE: 

PLL, 

26650 

PONTIAC TRL 

Q 

SOUTH 

LYON 

MI 

48178-9261 

Amount Remitted:

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 

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

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

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Hailey

M.I.

Last Name/Company Name

Abbo

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

26650 Pontiac Trail

City or Town

South Lyon

State

Michigan

ZIP Code

48178

Telephone Number

248-935-0278

Fax Number

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

haileyabborn@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

Section 3: Subject Property Information

Parcel Identification Number:

80-21-17-301-032

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) 

26650 Pontiac Trail

South Lyon

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48178

Taxing Authority:

City Of South Lyon (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 submitting this appeal in response to the determination that our Principal Residence Exemption (PRE) was denied for at least one of the past three years, 

resulting in the assessed tax balance of $4,151.28 for the 2024 Summer and Winter tax periods.

We respectfully request reversal of this decision, as the property in question is our principal and only residence. It is our true, fixed, and permanent home, where we 

reside full-time.

While we do operate a licensed Adult Foster Care (AFC) home within the residence, the use of the property remains primarily residential. A portion of the home is 

utilized for AFC residents, specifically five bedrooms totaling approximately 556.5 square feet out of the home’s total 2,100 square feet. This represents 

approximately 26.5% of the total living space.

Based on this calculation, well over 50% of the property is occupied and used as our principal residence, which meets the eligibility requirements for the Principal 

Residence Exemption under Michigan guidelines.

Given that the majority of the home is used as our primary residence, and the AFC operation does not exceed the allowable threshold, we respectfully request that the 

PRE be reinstated and the associated tax assessment be reversed.

Please let me know if any additional documentation is required to support this appeal.

Section 6: Jurisdictional Issues

List the year(s) denied:

2024

Indicate who denied the exemption under appeal:

Department of Treasury 

If you checked “other” above, explain:

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

01/20/2026

Fee Information

A fee of $25.00 is

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.