Jacquelyn A Niswonger Petitioner V City Of Wyoming 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

Jacquelyn A Niswonger,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000855

City of Wyoming,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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

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

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

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

settlement conference process.

Page 2

MTT Docket No. 26-000855

Page 2 of 4

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

Mediation is a voluntary process where a mediator facilitates communication between 

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

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

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

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

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

Jacquelyn A Niswonger

363 Janet St SE

Wyoming , MI 49548

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Jacquelyn A Niswonger,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000855

City of Wyoming,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT

Page 5

MT

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Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN ADMINISTRATIVE HEARING SYSTEM

MICHIGAN TAX TRIBUNAL

Jacquelyn Niswonger,

Petitioner,

City of Wyoming,

Respondent,

MOAHR Docket No. 26-000855

P arcel # 41 -18-19-1 78-045

Jacquelyn Niswonger

363 Janet St SE

Wyomang, Ml 49548

616-821-1065

Phillip Wall

City Assessor, City of \Af oming

1 155 28th St SW

Wyoming, Ml 49509

(616) s30-7248

phillip.wall@wyomingmi. gov

PROOF OF SERVICE

Cindy Barajas states that on 0711412026, she served a copy of the Respondent's Answer to

Petition in the above-captioned matter on Petitioner, Jacquelyn Niswonger, by first class mail at:

Jacquelyn Niswonger

363 Janet St SE

Wyoming, Ml 49548

DATE 07-14-2026

Cindy BaraJas

ts

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000855

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: Jacquelyn Niswonger - Proof of Service (Answer)

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

3/16/2026 

 

NISWONGER, CECIL & JACQUELYN 

363 JANET ST SE 

WYOMING, MI 49548 

 

 

RE: 41-18-19-178-045 | 363 JANET ST SE 

 

Dear Property Owner: 

 

The Board of Review has reviewed your Poverty Exemption application for tax year 2026. The 

Board has denied your request for the following reason(s): 

 

 

• Income exceeds guidelines 

 

In order to appeal this decision, you must file an appeal with the Michigan Tax Tribunal by July 

31st, 2026. For further information on how to file an appeal, please visit the Michigan Tax 

Tribunal website or use the contact information below. 

 

 

Michigan Tax Tribunal 

 

PO Box 30232 

 

Lansing, MI 48909 

 

Phone: (517) 335-9760 

 

Email: taxtrib@michigan.gov 

 

If you have any questions, please contact our office at (616) 530-7231, 7am – 5pm, Monday – 

Thursday or at asr_info@wyomingmi.gov. 

 

Sincerely, 

 

City of Wyoming Assessor’s Office

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

POVERTY EXEMPTION

MTT DOCKET NO. 26-000855

Respondent’s Contact Information:

Filer Type

Local Unit of Government

Local Unit of Government

City of Wyoming

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Phillip

M.I.

D

Last Name

Wall

Firm Name (if any)

City of Wyoming

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

1155 28th St SW

City or Town

Wyoming

State

Michigan

ZIP Code

49509

Telephone Number

616-530-7231

E-mail Address

Phillip.Wall@wyomingmi.gov

Subject Property Information:

Parcel Identification Number(s):

41-18-19-178-045

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

N/A

Classification of Property: Real (check one)

Residential (check one)

Please Explain Your Response to this Appeal:

The March Board of Review denied the petitioner's application for a poverty exemption as the petitioner's income was in excess of the approved income 

guidelines.

Jurisdictional Issues:

Did Petitioner request a Poverty Exemption at a BOR?

Yes

Check which Board of Review took action: 

March

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

2026-03-09

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

Respondent’s Signature: 

/s/ Phillip Wall

Attorney or Authorized Agent’s Signature:

/s/

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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

Jacquelyn A Niswonger, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000855

City of Wyoming,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

default on May 11, 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: /s/ Patricia L. Halm

Entered: July 7, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

Jacquelyn A Niswonger

363 Janet St SE

Wyoming , MI 49548

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

Jacquelyn A Niswonger, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000855

City of Wyoming,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

default on May 11, 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: /s/ Patricia L. Halm

Entered: July 7, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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Page 1

RECEIVED 

MAY 21 2026 

WYOMING 

ASSESSOR 

MICHIGAN TAX TRIBUNAL 

1155 28th Street SW, Wyoming, MI 49509 

616.530.7231 

| wyomingmi.gov 

3/16/2026 

NISWONGER, CECIL & JACQUELYN 

363 JANET ST SE 

WYOMING, Mi 49548 

RE: 41-18-19-178-045 

| 363 JANET ST SE 

Dear Property Owner: 

The Board of Review has reviewed your Poverty Exemption application for tax year 2026. The 

Board has denied your request for the following reason(s): 

* Income exceeds guidelines 

In order to appeal this decision, you must file an appeal with the Michigan Tax Tribunal by july 

315%, 2026. For further information on how to file an appeal, please visit the Michigan Tax 

Tribunal website or use the contact information below. 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, Mi 48509 

Phone: (517) 335-9760 

Email: taxtrib@michigan.gov 

If you have any questions, please contact our office at (616) 530-7231, 7am — 5pm, Monday — 

Thursday or at asr_info@wyomingmi.gov. 

Sincerely, 

City of Wyoming Assessor's Office

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PAPER FILING INSTRUCTIONS FOR POVERTY EXEMPTION APPEAL 

Follow these instructions for completing this Small Claims petition form. For questions 

that are not answered by these instructions, please visit the Tribunal’s website at 

www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. 

Mail the completed form to: 

Michigan Tax Tribunal 

611 W. Ottawa St, Lansing, MI 48933 

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

Other Carriers (UPS, FedEx, DHL): 

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

Section 1: Petitioner's Contact Information: “Petitioner” is the person, business, or 

entity filing the appeal. 

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

Petitioner does not have to be represented by an attorney or authorized representative 

to file an appeal with the Tribunal. 

If Petitioner is represented, provide all contact 

information for the attorney or authorized representative. 

If Petitioner elects to have an 

attorney or authorized representative, only the attorney or authorized representative will 

receive notices and other documents from the Tribunal. 

IMPORTANT: 

If the contact information for Petitioner or Petitioner's attorney or 

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

email address to electronically serve all future notices and documents issued by the 

Tribunal. Once an email address is provided, a request to opt out of electronic service 

must be made in writing. 

Section 3: Subject Property Information: 

e 

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

appealed. 

s 

Property Address: Provide the address of the property being appealed. 

Include 

Street address, City or Town, County, State, and Zip Code. 

o 

Taxing Authority: Provide the name of the city OR township (not both) where 

the property being appealed is located.

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

» 

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

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

March, July, or December BOR. 

» 

If No, explain why: 

If Petitioner did not request a poverty exemption at a BOR, 

explain the reason(s) why. 

+ 

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

decision. 

s 

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

denied. 

Fee Information: There is no fee for filing a poverty exemption appeal. 

If you also wish 

to dispute the valuation of the property, a valuation petition form must be separately 

filed, along with the required filing fee, 

if applicable. 

Signature: If Petitioner is unrepresented, Petitioner must sign the petition form. 

If an 

attorney or other authorized representative is identified in Section 2 of the petition form, 

the petition form must be signed by that attorney or authorized representative and not 

petitioner. 

REMINDERS: 

Pursuant to TTR 279, a copy of the Board of Review decision or other notice 

giving rise to the appeal must be submitted with the petition. 

You must submit the original, completed, signed petition form to the Tribunal. You 

should also keep a copy for yourself. 

The Tribunal will issue a Notice of Filing after an answer is filed and indicate the case is 

ready for the scheduling of a hearing. 

The Tribunal will send a notice of hearing to the parties no less than 45 days in advance 

of the hearing. 

To check the status of your appeal, visit our website at www.michigan.gov/taxtrib and 

click on the “Docket Search” option.

Page 4

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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

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

Jacquelyn A Niswonger,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000855

City of Wyoming,

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. 

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: May 11, 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

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

Page 2

MTT Docket No. 26-000855

Page 2 of 4

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

Jacquelyn A Niswonger

363 Janet St SE

Wyoming , MI 49548

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Jacquelyn A Niswonger,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000855

City of Wyoming,

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. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

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

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

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

By:_______________________________

Entered: May 11, 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

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

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

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

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

Page 5

MTT Docket No. 26-000855

Page 2 of 2

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

Page 6

STA

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Page 1

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

RECEIVED 

MAR 27 2026 

MICHIGAN TAX TRIBUNAL 

MARLON 1. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

POVERTY EXEMPTION 

Exemption, or other exemption disputes. 

Do not use this form to appeal Principal Resldence Exemption, Qualified Agricultural Exemption, Disabled Veterans 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition. 

1f you do not submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

Ml 

Last Name/Company Name 

Jacquelyn 

A 

Niswonger 

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

363 Janet ST SE 

City or Town 

State 

ZIP Code 

Wyoming 

MI 

49548 

Telephone Number (61 6) 821 -1 065 

Emait Address (do not enter unless you want MTT to send all correspondence via email) 

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

M1. 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 4 4.48=40-179-045——s 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property information 

Parcel Identification Number: 

41-18-19-178-045 

Property Address {No., Street) 

363 Janet ST SE 

City or Town 

County 

State 

ZIP Code 

Wyoming 

Kent 

Mi 

49548

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

We live on a fixed income we are able to pay out utilities, put gas in our vehicles and buy 

some food, unfortunately it's not much we have to live on. we have my disability income 

and my husband's retirement that he took early due to an unforeseen incident that 

happened in 2022, which caused him to not be able to do what he has done for well over, 

5 years 

| do not understand section 5. 

Section 5: Jurisdictional Issues 

Did you request a poverty exemption ata Board of Review (BOR)? [1 Yes 

[J No 

if Yes, check which BOR you attended: [Hl] March 

[Hl] July 

[] December 

If No, please explain; 

Date the BOR decision was issued: 

Tax year(s) denied: 

Fee Information 

There Is no fee required for the filing of a poverty exemption appeal. 

Sighaturl eee 

Vi 

o 

Petitioner nella" 77 

0722, 

ist 

V/% 

Du 

ZZ

Page 3

my, = 

PRES 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PAPER FILING INSTRUCTIONS FOR POVERTY EXEMPTION APPEAL 

Follow these instructions for completing this Small Claims petition form. For questions 

that are not answered by these instructions, please visit the Tribunal’s website at 

www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. 

Mail the completed form to: 

Michigan Tax Tribunal 

611 W. Ottawa St., Lansing, MI 48933 

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

Other Carriers (UPS, FedEx, DHL): 

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

Section 1: Petitioner's Contact Information: “Petitioner” is the person, business, or 

entity filing the appeal. 

Lo 

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

Petitioner does not have to be represented by an attorney or authorized representative 

to file an appeal with the Tribunal. 

If Petitioner is represented, provide all contact 

information for the attorney or authorized representative. 

If Petitioner elects to have an 

attorney or authorized representative, only the attorney or authorized representative will 

receive notices and other documents from the Tribunal. 

IMPORTANT: if the contact information for Petitioner or Petitioner's attorney or 

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

email address to electronically serve all future notices and documents issued by the 

Tribunal. Once an email address is provided, a request to opt out of electronic service 

must be made in writing. 

Section 3: Subject Property Information: 

+ 

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

appealed. 

+ 

Property Address: Provide the address of the property being appealed. Include 

Street address, City or Town, County, State, and Zip Code. 

e 

Taxing Authority: Provide the name of the city OR township (not both) where 

the property being appealed is located.

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

* 

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

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

March, July, or December BOR. 

e 

If No, explain why: If Petitioner did not request a poverty exemption at a BOR, 

explain the reason(s) why. 

» 

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

decision. 

» 

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

denied. 

Fee Information: There is no fee for filing a poverty exemption appeal. 

If you also wish 

to dispute the valuation of the property, a valuation petition form must be separately 

filed, along with the required filing fee, if

Page 5

263

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

Jacquelyn A Niswonger,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000855

City of Wyoming,

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: May 11, 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

Jacquelyn A Niswonger

363 Janet St SE

Wyoming , MI 49548

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

Jacquelyn A Niswonger,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000855

City of Wyoming,

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: May 11, 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 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Jacquelyn A Niswonger,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000855

City of Wyoming,

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: May 11, 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

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

RECEIVED 

MAR 27 2026 

MICHIGAN TAX TRIBUNAL 

MARLON 1. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

POVERTY EXEMPTION 

Exemption, or other exemption disputes. 

Do not use this form to appeal Principal Resldence Exemption, Qualified Agricultural Exemption, Disabled Veterans 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition. 

1f you do not submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

Ml 

Last Name/Company Name 

Jacquelyn 

A 

Niswonger 

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

363 Janet ST SE 

City or Town 

State 

ZIP Code 

Wyoming 

MI 

49548 

Telephone Number (61 6) 821 -1 065 

Emait Address (do not enter unless you want MTT to send all correspondence via email) 

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

M1. 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 4 4.48=40-179-045——s 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property information 

Parcel Identification Number: 

41-18-19-178-045 

Property Address {No., Street) 

363 Janet ST SE 

City or Town 

County 

State 

ZIP Code 

Wyoming 

Kent 

Mi 

49548

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

We live on a fixed income we are able to pay out utilities, put gas in our vehicles and buy 

some food, unfortunately it's not much we have to live on. we have my disability income 

and my husband's retirement that he took early due to an unforeseen incident that 

happened in 2022, which caused him to not be able to do what he has done for well over, 

5 years 

| do not understand section 5. 

Section 5: Jurisdictional Issues 

Did you request a poverty exemption ata Board of Review (BOR)? [1 Yes 

[J No 

if Yes, check which BOR you attended: [Hl] March 

[Hl] July 

[] December 

If No, please explain; 

Date the BOR decision was issued: 

Tax year(s) denied: 

Fee Information 

There Is no fee required for the filing of a poverty exemption appeal. 

Sighaturl eee 

Vi 

o 

Petitioner nella" 77 

0722, 

ist 

V/% 

Du 

ZZ

Page 3

my, = 

PRES 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PAPER FILING INSTRUCTIONS FOR POVERTY EXEMPTION APPEAL 

Follow these instructions for completing this Small Claims petition form. For questions 

that are not answered by these instructions, please visit the Tribunal’s website at 

www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. 

Mail the completed form to: 

Michigan Tax Tribunal 

611 W. Ottawa St., Lansing, MI 48933 

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

Other Carriers (UPS, FedEx, DHL): 

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

Section 1: Petitioner's Contact Information: “Petitioner” is the person, business, or 

entity filing the appeal. 

Lo 

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

Petitioner does not have to be represented by an attorney or authorized representative 

to file an appeal with the Tribunal. 

If Petitioner is represented, provide all contact 

information for the attorney or authorized representative. 

If Petitioner elects to have an 

attorney or authorized representative, only the attorney or authorized representative will 

receive notices and other documents from the Tribunal. 

IMPORTANT: if the contact information for Petitioner or Petitioner's attorney or 

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

email address to electronically serve all future notices and documents issued by the 

Tribunal. Once an email address is provided, a request to opt out of electronic service 

must be made in writing. 

Section 3: Subject Property Information: 

+ 

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

appealed. 

+ 

Property Address: Provide the address of the property being appealed. Include 

Street address, City or Town, County, State, and Zip Code. 

e 

Taxing Authority: Provide the name of the city OR township (not both) where 

the property being appealed is located.

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

* 

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

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

March, July, or December BOR. 

e 

If No, explain why: If Petitioner did not request a poverty exemption at a BOR, 

explain the reason(s) why. 

» 

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

decision. 

» 

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

denied. 

Fee Information: There is no fee for filing a poverty exemption appeal. 

If you also wish 

to dispute the valuation of the property, a valuation petition form must be separately 

filed, along with the required filing fee, if

Page 5

263

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.