Janice S Ladd Petitioner V City Of Albion Respondent

Page 1

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

RECEIVED 

AUG 11 2026 

MICHIGAN TAX TRIBUNAL 

MARLON |. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

POVERTY EXEMPTION 

Exemption, or other exemption disputes. 

Do not use this form to appeal Principal Residence 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 Decislon or other notice) with this petition, 

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

Section 1: Petitioner’s Contact Information 

First Name 

[TXB 

Last Name/Company Name 

Janice 

S 

Ladd 

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

412 Brockway PI 

City or Town 

State 

Zip Code 

Albion 

Mi 

49224 

Telephone Number 51 7-31 5-1 881 

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

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

First Name 

[NN 

Last Name 

Firm Name {if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information 

Parcel Identification Number: 

13-51-003-021-00 

Property Address (No., Street) 

412 Brockway Pl 

City or Town 

County 

State 

ZIP Code 

Albion 

Calhoun 

Mi 

49224

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

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Section 5: Jurisdictional Issues 

Did you request a poverty exemption at a Board of Review (BOR)? A Yes 

[No 

If Yes, check which BOR you attended: [a] March 

July 

[m] December 

If No, please explain; 

Date the BOR decision was issued: 

7/23/2026 

Tax year(s) denied: 2026 

Fee Information 

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

Signature *required 

Patitioner or or 

Hd Representative’s Signature: 

Ist

Page 3

A054 

om operon of Treasury 

Assessment Year. 

_ 2026 

. 

. 

07/23/2026 

July/December Board of Review Affidavit 

Issued under authority of P.A. 208 of 1893. Fling is mandatory. 

Petllion/Docket #: 

The authority for July/December Board of review action is stated in the General Property Tax Act, MCL 211.53b. The July/Decsmber Board of 

"Review can take action regarding qualified emors verified by the accessor (MCL 211 .53b(1), (8)). The July/December Board of Review can also 

take action under MCL 211.53b regarding a poverty exemption for the current year under MCL 211.7y; a qualified agricultural property 

exemption under MCL 211.ee for the current year, which has been denied by the assessor; a qualified agricultural property exemption under 

MCL 211.06 that was not on the assessment roll for the current year and one prior year; or a qualified forest property exemption under MCL 

211.7]}(1) that was not on the assessment roll for the current year and one prior year, In addition, other statules, such as MCL 241.7b related to 

the disabled veterans exemption, and MCL 211.7ss related to the eligible development property exemption, provide authority for the 

July/December Board of Review to take action, 

Form 3128 (L-4035a) must be completed by the Board of review and mada a part of the Board of Review Records whenever a change Is made 

to a parcel of property which causes a change in taxable value, 

PART A: PROPERTY IDENTIFICATION 

Owner Name 

LADD JANICE S ET AL 

Owner Slreel Address 

City 

State 

ZIP Code 

412 BROCKWAY PL 

ALBION 

MI 

49224 

Parcel Number 

Property School Distrct 

Property Classificalion 

51-003-021-00 

MARSHALL SD (ALBION DEB | 401 

Property Streel Address 

Thy 

Slate 

ZIF Coda 

412 BROCKWAY PL 

ALBION 

MI 

49224 

[PART B: BOARD OF ADJUSTMENTS 

: 

] 

tem or Taxing Authority 

Note or Millage 

Oilginal 

Adjusted 

Difference 

CITY OF ALBION 

} 

Assessed Value 

JBOR 

115,100 

115,100 

0 

Taxable Value 

07/23/2026 

45,844 

45,844 

0 

P.R.E. 

100.00 % 

100.00 % 

0.00 % 

Property Class 

Residential 

School District 

13010 

Classification 

Ad Valorem 

Veteran Exemption 

None 

None 

TOTALS 

Reason for change (see Instructions on page 2.) 

[Lroverty Exemption 

[TJausied Agricultural Exemption 

[[oisebed Veterans Exemption 

Qualified Forest Exemption 

Eligible Development Property 

. 

Od 

P 

Od Exemption 

[] Qualified Error 

Explanation: 

MCL 211.7u - Poverty Exemption 

POV 

DENIED. 

- INCOME EXCEEDS GUIDELINES; UNEXPLAINED DEPOSITS IN ACCOUNT, 

(State specific qualified error In 211.53b(6))

Page 4

2026 

July BOARD OF REVIEW 

Change Notice 

Jul 23, 2026 

LADD JANICE 

S 

ET AL 

412 BROCKWAY PL 

ALBION, 

MI 49224 

Re: July Board of Review Change Notice 

51-003-021-08 

412 BROCKWAY PL 

Dear Property Owner: 

On Jul 23,2026 

, the July Board of Review made the following correction to the assessed, capped and 

taxable values or to the Principal Residence 

Exemption for the above referenced parcel. 

Original 

Corrected 

Year 

Assessed 

Capped 

Taxable 

Year 

Assessed 

Capped 

Taxable 

2026 

115,100 

45,844 

45,844 

2026 

115,100 

45,844 

45,844 

Principal Residence Exemption 

100.0000 

Principal Residence Exemption 

100.0000 

Reason: 

POVERTY EXEMPTION DENIED 

Adjustment Type: 

MCL 211.7u - Poverty Exemption 

The action of the July Board of Review may be appealed, by filing a petition, to the Michigan Tax Tribunal. 

Please see Bulletin No. 10 of 2025 on the State Tax Commissions website, 

https://www.michigan.gov/statetaxcommission, for more details. 

If you have any questions regarding the above changes, please do not hesitate to contact us at (517) 629-7192 

Sincerely 

CITY OF ALBION 

Board of Review

Page 5

Gn Sade 

#12 Blehsway Rf 

Obes) Yee

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

Janice S Ladd,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-003843

City Of Albion,

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: October 21, 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

Janice S Ladd

412 Brockway Pl

Albion , MI 49224

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

Janice S Ladd,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-003843

City Of Albion,

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: October 21, 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 

AUG 11 2026 

MICHIGAN TAX TRIBUNAL 

MARLON |. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

POVERTY EXEMPTION 

Exemption, or other exemption disputes. 

Do not use this form to appeal Principal Residence 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 Decislon or other notice) with this petition, 

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

Section 1: Petitioner’s Contact Information 

First Name 

[TXB 

Last Name/Company Name 

Janice 

S 

Ladd 

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

412 Brockway PI 

City or Town 

State 

Zip Code 

Albion 

Mi 

49224 

Telephone Number 51 7-31 5-1 881 

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

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

First Name 

[NN 

Last Name 

Firm Name {if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information 

Parcel Identification Number: 

13-51-003-021-00 

Property Address (No., Street) 

412 Brockway Pl 

City or Town 

County 

State 

ZIP Code 

Albion 

Calhoun 

Mi 

49224

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

Sm Typo odd 

Y diant puolie 

Lov hed pk ese 

4 put int egal 

0 

He 

pnp 

inar<l_ 

’ 

Co a 

TARE 

ao lo © 

ash 

Br eR 

poe 

9 

S aus 

ll 

dopel Thee 

i 13 

nl 

. She API 

Section 5: Jurisdictional Issues 

Did you request a poverty exemption at a Board of Review (BOR)? A Yes 

[No 

If Yes, check which BOR you attended: [a] March 

July 

[m] December 

If No, please explain; 

Date the BOR decision was issued: 

7/23/2026 

Tax year(s) denied: 2026 

Fee Information 

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

Signature *required 

Patitioner or or 

Hd Representative’s Signature: 

Ist

Page 3

A054 

om operon of Treasury 

Assessment Year. 

_ 2026 

. 

. 

07/23/2026 

July/December Board of Review Affidavit 

Issued under authority of P.A. 208 of 1893. Fling is mandatory. 

Petllion/Docket #: 

The authority for July/December Board of review action is stated in the General Property Tax Act, MCL 211.53b. The July/Decsmber Board of 

"Review can take action regarding qualified emors verified by the accessor (MCL 211 .53b(1), (8)). The July/December Board of Review can also 

take action under MCL 211.53b regarding a poverty exemption for the current year under MCL 211.7y; a qualified agricultural property 

exemption under MCL 211.ee for the current year, which has been denied by the assessor; a qualified agricultural property exemption under 

MCL 211.06 that was not on the assessment roll for the current year and one prior year; or a qualified forest property exemption under MCL 

211.7]}(1) that was not on the assessment roll for the current year and one prior year, In addition, other statules, such as MCL 241.7b related to 

the disabled veterans exemption, and MCL 211.7ss related to the eligible development property exemption, provide authority for the 

July/December Board of Review to take action, 

Form 3128 (L-4035a) must be completed by the Board of review and mada a part of the Board of Review Records whenever a change Is made 

to a parcel of property which causes a change in taxable value, 

PART A: PROPERTY IDENTIFICATION 

Owner Name 

LADD JANICE S ET AL 

Owner Slreel Address 

City 

State 

ZIP Code 

412 BROCKWAY PL 

ALBION 

MI 

49224 

Parcel Number 

Property School Distrct 

Property Classificalion 

51-003-021-00 

MARSHALL SD (ALBION DEB | 401 

Property Streel Address 

Thy 

Slate 

ZIF Coda 

412 BROCKWAY PL 

ALBION 

MI 

49224 

[PART B: BOARD OF ADJUSTMENTS 

: 

] 

tem or Taxing Authority 

Note or Millage 

Oilginal 

Adjusted 

Difference 

CITY OF ALBION 

} 

Assessed Value 

JBOR 

115,100 

115,100 

0 

Taxable Value 

07/23/2026 

45,844 

45,844 

0 

P.R.E. 

100.00 % 

100.00 % 

0.00 % 

Property Class 

Residential 

School District 

13010 

Classification 

Ad Valorem 

Veteran Exemption 

None 

None 

TOTALS 

Reason for change (see Instructions on page 2.) 

[Lroverty Exemption 

[TJausied Agricultural Exemption 

[[oisebed Veterans Exemption 

Qualified Forest Exemption 

Eligible Development Property 

. 

Od 

P 

Od Exemption 

[] Qualified Error 

Explanation: 

MCL 211.7u - Poverty Exemption 

POV 

DENIED. 

- INCOME EXCEEDS GUIDELINES; UNEXPLAINED DEPOSITS IN ACCOUNT, 

(State specific qualified error In 211.53b(6))

Page 4

2026 

July BOARD OF REVIEW 

Change Notice 

Jul 23, 2026 

LADD JANICE 

S 

ET AL 

412 BROCKWAY PL 

ALBION, 

MI 49224 

Re: July Board of Review Change Notice 

51-003-021-08 

412 BROCKWAY PL 

Dear Property Owner: 

On Jul 23,2026 

, the July Board of Review made the following correction to the assessed, capped and 

taxable values or to the Principal Residence 

Exemption for the above referenced parcel. 

Original 

Corrected 

Year 

Assessed 

Capped 

Taxable 

Year 

Assessed 

Capped 

Taxable 

2026 

115,100 

45,844 

45,844 

2026 

115,100 

45,844 

45,844 

Principal Residence Exemption 

100.0000 

Principal Residence Exemption 

100.0000 

Reason: 

POVERTY EXEMPTION DENIED 

Adjustment Type: 

MCL 211.7u - Poverty Exemption 

The action of the July Board of Review may be appealed, by filing a petition, to the Michigan Tax Tribunal. 

Please see Bulletin No. 10 of 2025 on the State Tax Commissions website, 

https://www.michigan.gov/statetaxcommission, for more details. 

If you have any questions regarding the above changes, please do not hesitate to contact us at (517) 629-7192 

Sincerely 

CITY OF ALBION 

Board of Review

Page 5

Gn Sade 

#12 Blehsway Rf 

Obes) Yee

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.