Jared J Thoma, Petitioner V City Of Oak Park, 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 

Jared J Thoma, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003372 

 

City of Oak Park, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

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

default on September 5, 2024, because Petitioner did not submit a copy of the notice 

giving rise to the appeal as required by Tribunal rules. On November 25, 2024, the 

Tribunal extended the time for Petitioner to cure the default by an additional 14 days 

and they have failed to respond. Petitioner has not complied with either order, and the 

latter stated that “failure to comply with this Order shall result in the dismissal of the 

case . . .” and referenced Grimm v Dep’t of Treasury.1 In Grimm, the Michigan Court of 

Appeals summarized factors that the Tribunal should consider before imposing the 

sanction of dismissal. Those factors are: 

 

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) 

the degree of compliance with other parts of the court's orders; (6) 

attempts to cure the defect; and (7) whether a lesser sanction would better 

serve the interests of justice.2 

 

Here, Petitioner’s failure to comply with multiple orders has established a history of 

deliberate delay. As a result, considering the factors involved and considering all 

options in determining what sanction is just and proper, the Tribunal finds that dismissal 

is appropriate, and a lesser sanction would not be appropriate in light of Petitioner’s 

history of noncompliance in this case. 

 

Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

This Order resolves all pending claims in this matter and closes this case. 

 

 

1 Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

2 Id. at 149.

Page 2

MTT Docket No. 24-003372 

Page 2 of 2 

 

APPEAL RIGHTS 

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal. 

 

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

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

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

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

record on appeal. There is no certification fee. 

 

 

Entered: December 23, 2024 

 

 

By _____________________________ 

bw/jcr 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Jared J Thoma, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003372 

City Of Oak Park,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

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

entered an order holding Petitioner in default on September 5, 2024.1 Petitioner was 

required to cure the default within 14 days. Petitioner has had ample time to comply, yet 

has failed to respond or submit the required filings. Though the Tribunal finds an 

extension of time to cure the default appropriate, Petitioner’s failure to comply with 

Tribunal orders and its Rules of Practice and Procedure has established a history of 

deliberate delay that would justify dismissal of the case for failure to timely comply with 

this Order.2 Therefore,

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED.

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file the documentation and/or petition filing fee required by the September 5, 

2024 default order, (2) file a Motion to Set Aside Default, (3) pay the $25.00 Motion fee, 

and (4) file proof the Motion and a copy of the documentation and/or petition filing fee 

were served on Respondent. The foregoing must be filed with the Tribunal within 14 

days of the entry of this Order.

Failure to comply with this Order may result in dismissal of the case, as provided by 

TTR 231.3 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 25, 2024

1 The Order further stated, “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).” 

2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

3 See also MCL 205.732.

Page 2

MTT Docket No. 24-003372

Page 2 of 4

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 provide 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

Jared J Thoma, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003372 

City Of Oak Park,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

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

entered an order holding Petitioner in default on September 5, 2024.4 Petitioner was 

required to cure the default within 14 days. Petitioner has had ample time to comply, yet 

has failed to respond or submit the required filings. Though the Tribunal finds an 

extension of time to cure the default appropriate, Petitioner’s failure to comply with 

Tribunal orders and its Rules of Practice and Procedure has established a history of 

deliberate delay that would justify dismissal of the case for failure to timely comply with 

this Order.5 Therefore,

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED.

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file the documentation and/or petition filing fee required by the September 5, 

2024 default order, (2) file a Motion to Set Aside Default, (3) pay the $25.00 Motion fee, 

and (4) file proof the Motion and a copy of the documentation and/or petition filing fee 

were served on Respondent. The foregoing must be filed with the Tribunal within 14 

days of the entry of this Order.

Failure to comply with this Order may result in dismissal of the case, as provided by 

TTR 231.6 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 25, 2024

4 The Order further stated, “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).” 

5 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

6 See also MCL 205.732.

Page 4

MTT Docket No. 24-003372

Page 4 of 4

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Jared J Thoma,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003372

City Of Oak Park,

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.

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.

Page 2

MTT Docket No. 24-003372

Page 2 of 6

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: October 21, 2024

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 provide 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

Jared J Thoma,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003372

City Of Oak Park,

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.

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

Page 4

MTT

Page 5

STATE

Page 6

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 ANSWER FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 24-003372

Section 1: Respondent’s Contact Information

Filer Type:

Local Unit of Government

Unit of Government

City Of Oak Park (OAKLAND)

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

First Name

Dawn

M.I.

 

Last Name

Scheitz

Firm Name (if any)

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

14000 Oak Park Blvd

City or Town

Oak Park

State

Michigan

ZIP Code

48237

Telephone Number

248-691-7552

Fax Number

248-691-7157

E-mail Address

wcaassessor@oakparkmi.gov

Section 3: Subject Property Information

Parcel Identification Number(s):

52-25-19-478-022

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

The City of Oak Park Assessing Department believes this property was not eligible for the Principal Residence Exemption for the 2022, 2023 & 2024 assessment 

years.

Section 5: Jurisdictional Issues

List the tax year(s) denied:

2022, 2023, 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:

4/24/24

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Dawn Scheitz

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

Jared J Thoma,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003372

City Of Oak Park,

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 277. 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: September 5, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003372

Page 2 of 2

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 provide 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 

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 219(5)

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

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

| Print Form 

| 

RECEIVED 

way 30.204 7" 

MTT DOCKET NO. 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE / QUALIFIED AGRICULTURAL EXEMPTION 

MICHIGAN TAX] TRIBUNAL 

Section 1: Petitioner’s Contact Information 

First Name/Company Name 

M.1. 

Last Name 

Jared 

J 

Thoma 

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

27079 Tube Rose St. 

City or Town 

State 

ZIP Code 

Murrieta 

CA 

92562 

Fax Number 

Telephone Number 

469.400.2433 

E-mail Address 

jaredthoma@gmail.com 

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

First Name 

M.1. 

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 

Section 3: Subject Property Information 

Parcel Identification Number: 

52-25-19-478-022 

How many parcels are you appealing? 

1 

Are they contiguous or adjoining? 

[m] Yes 

1] No *If no, you must 

file separate appeals for each parcel 

Classification of Property: 

Real 

Personal 

[C]] (check one)

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Section 4: Check which of the following you are appealing check all that apply) 

[i] Principal Residence Exemption 

jm] Qualified Agricultural Exemption 

Section 5: Please Explain the Reason for this Appeal 

When the property was first purchased, 

| had utilized this property as my principal place 

of residence, had (and still have) the water utilities in my name, and had a roommate 

agreement. After a year at that property, 

| became engaged to my now wife, was 

already spending substantial time at her residence, and she asked that 

| move in, which 

1 did. Upon doing that, after the first year time period, 

| used the property in question as 

a rental property. 

[did not file the proper form to rescind my principal place of 

residence - which was my mistake and wholly my fault - but that is not to say that the 

property wasn't used initially in keeping with the law. As such, 

| respectfully ask the 

court that the denial of the principal residence exemption for tax season 2022 be 

overturned, but leave in the place the denial for 2023, as 

| had not filed the proper 

paperwork and the property was not a principal place of residence for 2023, 

Section 6: Jurisdictional Issues 

Check what action prompted this appeal: 

IC] Notice of Denial of Principal Residence Exemption was issued Li] Denial by Board of Review [ml] Denial by Dept. of Treasury 

[H Other 

If you are appealing from a Board of Review denial, check which Board of Review you attended: [I] March 

[1] July 

[0] December 

List the date the Board of Review or the Dept. of Treasury denied your Principal Residence Exemption: 

4/24/2024 

If you checked “other” above please explain: 

List the date the denial was issued (see Notice of Denial of Principat Residence Exemption or Board Denial): 

4/24/2024 

List the year(s) denied: 

2022, 2023 

Signature: 

4 

Petitioner’s Signature: 

7 

1st JARED THOMA 

TF A 

g

Page 3

PAPER FILING INSTRUCTIONS FOR PRINCIPAL RESIDENCE/QUALIFIED 

AGRICULTURAL EXEMPTION APPEAL 

PLEASE KEEP INSTRUCTIONS FOR YOUR RECORDS 

Please follow these instructions for printing and filing a small claims principal residence/qualified agricultural 

exemption appeal. For any questions that are not answered in these instructions please see the Tribunal’s 

website at www.michigan.gov/taxtrib or contact the Tribunal at 517-373-4400. 

Mail the completed form and filing fee to: Michigan Tax Tribunal, P.O. Box 30232, Lansing, MI 48909. 

Petitioner’s Contact Information: “Petitioner” is the person, business, or entity filing the appeal. Please 

provide the name, address and daytime phone number for the petitioner. If there is more than ene petitioner, 

use an additional sheet of paper to provide the name, address and daytime phone number for each petitioner. 

Petitioner’s Attorney/Authorized Representative’s Contact Information: The petitioner does not have to 

be represented by an attorney or authorized representative to file an appeal with the Tribunal. 

If the petitioner is 

using an attorney or authorized representative, provide the name, address and daytime phone number for the 

attorney or authorized representative. If the petitioner elects to have an attorney or authorized representative, 

only the attorney or authorized representative will receive notices and documents from the Tribunal, 

IMPORTANT: If the contact information for Petitioner, or the attorney or authorized representative if listed, 

includes an email address, the Tribunal will use that email address to electronically serve all future notices, 

orders, decisions, and other correspondence issued by the Tribunal. The Tribunal will not serve Petitioner 

or Petitioners attorney or authorized representative with written documents via postal mail once an email 

address is provided. 

Subject Property Information: 

o 

Parcel Identification number: Each parcel number being appealed must be listed. Please use a separate 

sheet if necessary. 

¢ 

How many parcels are you appealing? Please list the number of parcels under appeal. 

e 

Are they contiguous or adjoining? If multiple parcels are being appealed, please indicate whether the 

parcels are adjoining. 

» 

Classification of Property: Provide the classification of the property being appealed. 

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

e 

Taxing Authority: Provide the name of the city OR township (not both) in which the property is 

located. 

Check which of the following you are appealing: This form covers both principal residence and qualified 

agricultural exemption appeals. 

Select the one that applies. 

Please Explain the Reason for this Appeal: Provide the reason(s) in

Page 4

o

Page 5

TREN

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

Jared J Thoma,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003372

City Of Oak Park,

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 279. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 5, 2024

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 provide 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

Jared J Thoma,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003372

City Of Oak Park,

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 279. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 5, 2024

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 provide 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

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

| Print Form 

| 

RECEIVED 

way 30.204 7" 

MTT DOCKET NO. 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE / QUALIFIED AGRICULTURAL EXEMPTION 

MICHIGAN TAX] TRIBUNAL 

Section 1: Petitioner’s Contact Information 

First Name/Company Name 

M.1. 

Last Name 

Jared 

J 

Thoma 

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

27079 Tube Rose St. 

City or Town 

State 

ZIP Code 

Murrieta 

CA 

92562 

Fax Number 

Telephone Number 

469.400.2433 

E-mail Address 

jaredthoma@gmail.com 

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

First Name 

M.1. 

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 

Section 3: Subject Property Information 

Parcel Identification Number: 

52-25-19-478-022 

How many parcels are you appealing? 

1 

Are they contiguous or adjoining? 

[m] Yes 

1] No *If no, you must 

file separate appeals for each parcel 

Classification of Property: 

Real 

Personal 

[C]] (check one)

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Section 4: Check which of the following you are appealing check all that apply) 

[i] Principal Residence Exemption 

jm] Qualified Agricultural Exemption 

Section 5: Please Explain the Reason for this Appeal 

When the property was first purchased, 

| had utilized this property as my principal place 

of residence, had (and still have) the water utilities in my name, and had a roommate 

agreement. After a year at that property, 

| became engaged to my now wife, was 

already spending substantial time at her residence, and she asked that 

| move in, which 

1 did. Upon doing that, after the first year time period, 

| used the property in question as 

a rental property. 

[did not file the proper form to rescind my principal place of 

residence - which was my mistake and wholly my fault - but that is not to say that the 

property wasn't used initially in keeping with the law. As such, 

| respectfully ask the 

court that the denial of the principal residence exemption for tax season 2022 be 

overturned, but leave in the place the denial for 2023, as 

| had not filed the proper 

paperwork and the property was not a principal place of residence for 2023, 

Section 6: Jurisdictional Issues 

Check what action prompted this appeal: 

IC] Notice of Denial of Principal Residence Exemption was issued Li] Denial by Board of Review [ml] Denial by Dept. of Treasury 

[H Other 

If you are appealing from a Board of Review denial, check which Board of Review you attended: [I] March 

[1] July 

[0] December 

List the date the Board of Review or the Dept. of Treasury denied your Principal Residence Exemption: 

4/24/2024 

If you checked “other” above please explain: 

List the date the denial was issued (see Notice of Denial of Principat Residence Exemption or Board Denial): 

4/24/2024 

List the year(s) denied: 

2022, 2023 

Signature: 

4 

Petitioner’s Signature: 

7 

1st JARED THOMA 

TF A 

g

Page 3

PAPER FILING INSTRUCTIONS FOR PRINCIPAL RESIDENCE/QUALIFIED 

AGRICULTURAL EXEMPTION APPEAL 

PLEASE KEEP INSTRUCTIONS FOR YOUR RECORDS 

Please follow these instructions for printing and filing a small claims principal residence/qualified agricultural 

exemption appeal. For any questions that are not answered in these instructions please see the Tribunal’s 

website at www.michigan.gov/taxtrib or contact the Tribunal at 517-373-4400. 

Mail the completed form and filing fee to: Michigan Tax Tribunal, P.O. Box 30232, Lansing, MI 48909. 

Petitioner’s Contact Information: “Petitioner” is the person, business, or entity filing the appeal. Please 

provide the name, address and daytime phone number for the petitioner. If there is more than ene petitioner, 

use an additional sheet of paper to provide the name, address and daytime phone number for each petitioner. 

Petitioner’s Attorney/Authorized Representative’s Contact Information: The petitioner does not have to 

be represented by an attorney or authorized representative to file an appeal with the Tribunal. 

If the petitioner is 

using an attorney or authorized representative, provide the name, address and daytime phone number for the 

attorney or authorized representative. If the petitioner elects to have an attorney or authorized representative, 

only the attorney or authorized representative will receive notices and documents from the Tribunal, 

IMPORTANT: If the contact information for Petitioner, or the attorney or authorized representative if listed, 

includes an email address, the Tribunal will use that email address to electronically serve all future notices, 

orders, decisions, and other correspondence issued by the Tribunal. The Tribunal will not serve Petitioner 

or Petitioners attorney or authorized representative with written documents via postal mail once an email 

address is provided. 

Subject Property Information: 

o 

Parcel Identification number: Each parcel number being appealed must be listed. Please use a separate 

sheet if necessary. 

¢ 

How many parcels are you appealing? Please list the number of parcels under appeal. 

e 

Are they contiguous or adjoining? If multiple parcels are being appealed, please indicate whether the 

parcels are adjoining. 

» 

Classification of Property: Provide the classification of the property being appealed. 

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

e 

Taxing Authority: Provide the name of the city OR township (not both) in which the property is 

located. 

Check which of the following you are appealing: This form covers both principal residence and qualified 

agricultural exemption appeals. 

Select the one that applies. 

Please Explain the Reason for this Appeal: Provide the reason(s) in

Page 4

o

Page 5

TREN

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.