Record Finder / 25-003692-TT
Michigan

Jeffery Cruse, Petitioner V City Of Detroit, Respondent

Petitioner
Jeffery Cruse
Respondent
City Of Detroit

Case overview

Docket number
25-003692-TT
Status
Ready Schedule
CaseType
SC Property
Division
Small Claims Division
County
Wayne
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
16Order Setting Aside R DefaultNot recordedNot recorded02/10/2026Not recordedDownload
15Notice of FilingNot recordedNot recorded02/10/2026Not recordedDownload
14Attachments to the Answer were filedNot recordedNot recorded01/26/2026Not recordedDownload
13Answer was receivedNot recordedNot recorded01/26/2026Not recordedDownload
12Order Holding Party in DefaultNot recordedNot recorded01/14/2026Not recordedDownload
11GrantedPET701/08/2026Not recordedDownload
10Order granting Motion.Not recorded701/08/2026Not recordedDownload
9Response to OrderPETNot recorded12/11/2025$0.00Download
8Notice of No ActionNot recordedNot recorded12/10/2025Not recordedDownload
7Motion to Set Aside Default was received.PETNot recorded12/03/2025$25.00Download
6Filing Fee ReceivedPETNot recorded12/03/2025$125.00Download
5Order Extending P's DefaultNot recordedNot recorded11/25/2025Not recordedDownload
4Order of Default of PetitionerNot recordedNot recorded10/28/2025Not recordedDownload
3Petition has been verifiedPET110/28/2025Not recordedDownload
2Notice of Docket Number SCNot recordedNot recorded10/28/2025Not recordedDownload
1A petition was received.PETNot recorded08/26/2025$0.00Download

Documents

Order_Setting_Aside_R_Default.2026-02-10_11-54-24.0000.pdfRead complete document text →
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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

Jeffery Cruse, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003692

City of Detroit,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on January 14, 2026, and the default has been timely 

cured. The documents curing the default can be reviewed through the docket search 

function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket 

number and clicking on the document link next to the line item entry for the documents. 

Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: February 10, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Jeffery Cruse, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003692

City of Detroit,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on January 14, 2026, and the default has been timely 

cured. The documents curing the default can be reviewed through the docket search 

function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket 

number and clicking on the document link next to the line item entry for the documents. 

Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: February 10, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Jeffery Cruse, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003692

City of Detroit,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on January 14, 2026, and the default has been timely 

cured. The documents curing the default can be reviewed through the docket search 

function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket 

number and clicking on the document link next to the line item entry for the documents. 

Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: February 10,

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SC-Notice_of_Filing_of_Answer.2026-02-10_11-52-52.0000.pdfRead complete document text →
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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

Jeffery Cruse,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003692

City of Detroit,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

will be published.

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

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

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

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

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

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

Page 2

MTT Docket No. 25-003692

Page 2 of 8

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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

Page 3

STATE

Page 4

MT

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

Jeffery Cruse, 

 

Petitioner, 

v. 

 

 

 

 

 

 

 

 

MTT Docket No. 25-003276 

 

 

City Of Detroit, 

 

 

 

 

 

 

Respondent. 

___________________________ 

 

 

PROOF OF SERVICE 

 

On 1/26/2026, I emailed the Respondent’s Answer, Proof of Service, Valuation Report, 

Assessment Notice, and Record Card for this appeal to: 

 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

 

And e-mailed a copy to Petitioner’s Representative: 

 

Jeffery Cruse 

Jcruse@cleancutco.com 

 

 

 

 

 

 

PO Box 27598 

Detroit, MI 48227 

 

 

I declare that the statement above is true to the best of my information, knowledge, and belief. 

 

 

 

Deon Dismuke 

 

Dated : 1/26/2026 

 

 

Deon Dismuke 

 

 

 

Appraiser III, MCAO 

Coleman A. Young Municipal Center 

2 Woodward Ave., Suite 804 

Detroit, Michigan 48226

Page 2

*** Information herein deemed reliable but not guaranteed***

WAYNE

County:

CITY OF DETROIT

Jurisdiction:

Printed on

Parcel Number:

22004873-9

54,381C

211,800J

211,800

204,500

7,300

2023

57,100C

254,800J

254,800

246,300

8,500

2024

58,870C

227,900J

270,400

261,600

8,800

2025

Tentative

Tentative

Tentative

Tentative

2026

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

Land Improvement Cost Estimates

Description Rate Size % Good Cash Value

D/W/P: 4in Concrete 7.37 1000 50 3,685

 Total Estimated Land Improvements True Cash Value = 3,685

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 140.00 110.00 1.0000 0.0000 0 100* 0

cglt sq ft rates 15,374.000 Sq Ft 1.07 100 16,385

 * denotes lines that do not contribute to the total acreage calculation.

 140 Actual Front Feet, 0.35 Total Acres Total Est. Land Value = 16,385

Land Value Estimates for Land Table CGLT.COMMERCIAL GENERAL LOW TRAFFIC

DD 02/20/2025 DESKTOP RE

JTG 10/20/2015 TYL-REASSE

MAG 07/30/2015 TYL-REASSE

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

X

X

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

X

X

X

X

X

X

X

X

X

Public

Improvements

Vacant

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: City of Detroit, County of 

Wayne, Michigan

Comments/Influences

S PLYMOUTH 63 THRU 57 BUCKINGHAM PARK

RE-SUB L36 P40 PLATS, W C R 22/573 140 X

110

Tax Description

CRUSE, JEFFERY

PO BOX 27598

DETROIT MI 48227

Owner's Name/Address

13021 PLYMOUTH

Property Address

2026 Est TCV Tentative

WARD#: 22

P.R.E. 0% 

School: DETROIT CITY SCHOOL DISTRICT

Status

Number

Date

Building Permit(s)

Zoning: B4

Class: COMMERCIAL-IMPROV

0.0

DEED

20051:09080

21-NOT USED/OTHER

LC

03/01/1978

5,742

0.0

OTHER

2022016487

21-NOT USED/OTHER

QC

01/11/2022

0

CRUSE, JEFFERY

DNR

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

01/26/2026

Page 3

Bsmnt Insul.

Thickness

 (40) Exterior Wall:

 (39) Miscellaneous:

 (14) Roof Cover:

 (13) Roof Structure: Slope=0 

Incandescent

Fluorescent

Mercury

Sodium Vapor

Transformer

Flex Conduit

Rigid Conduit

Armored Cable

Non-Metalic

Bus Duct

Few

Average

Many

Unfinished

Typical

Few

Average

Many

Unfinished

Typical

Fixtures:

Outlets:

 (11) Electric and Lighting:

Hand Fired

Boiler

Coal

Stoker

Gas

Oil

 (10) Heating and Cooling:

 (9) Sprinklers:

Urinals

Wash Bowls

Water Heaters

Wash Fountains

Water Softeners

Total Fixtures

3-Piece Baths

2-Piece Baths

Shower Stalls

Toilets

Few

None

Average

Typical

Many

Above Ave.

 (8) Plumbing:

 (7) Interior:

 (6) Ceiling:

 (5) Floor Cover:

 (4) Floor Structure:

 (3) Frame:

Block

Brick/Stone

Poured Conc

X

Footings

 (2)

Page 4

***

Page 5

Valu

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05._Property_Tax_Appeal_Answer_Form_Valuation_Poverty_Classification.7482a310-3cf4-46e4-894f-c55adc3b696f.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-003692

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City of Detroit (Wayne)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Deon

M.I.

Last Name

Dismuke

Firm Name (if any)

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

2 Woodward Avenue

City or Town

Detroit

State

Michigan

ZIP Code

48202

Telephone Number

313-632-1942

Fax Number

E-mail Address

Dismuked@detroitmi.gov

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

No 

Section 4: Explain Your Answer to this Appeal

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

Decision, Notice of Uncapping, or Assessment Change Notice) 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

The Subject Property is being fairly assessed with like properties in the City Of Detroit.

Section 5: Jurisdictional Issues

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES

Did Petitioner protest the assessment at a Board of Review (BOR)? 

If yes, check which BOR Petitioner attended: 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? *Submit a copy of the Notice of Assessment with the Answer.

If the July or December BOR revised the assessment(s) at issue, did it have authority? 

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? 

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

Michigan

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

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

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR? 

If Yes, check which BOR Petitioner attended:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

22004873-9

Classification of Property:

Real 

Commercial

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

227,900

Current Taxable Value as established by the BOR:

58,870

What do you believe is the fair market value (also known

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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

Jeffery Cruse,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003692

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent 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: January 14, 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 

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

Page 2

MTT Docket No. 25-003692

Page 2 of 6

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Jeffery Cruse,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003692

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent 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

Page 4

MTT Docket No. 25-003692

Page 4 of

Page 5

STATE

Page 6

M

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Page 1

RECEIVED 

DEC 1 0 2025 

MICHIGAN TAX TRIBUNAL 

December 2, 2025 

State of Michigan 

Department of Licensing and Regulatory Affairs 

Michigan Tax Tribunal 

611 W. Ottawa Street 

Lansing, MI 48933 

Regarding Case No. 25 -003692 / Order Extending Time for Petitioner to Cure Default 

To Whom It May Concern, 

Attached is 

a money in the amount of $150 which covers the filing fee in the amount of 

$125 of the petition and $25 to cover the Motion to Set Aside the Default. The motion to set 

aside the default is also enclosed. 

If you have any questions or concerns, please contact me by email at 

jcruse@cleancutco.com or by telephone at (313) 933-3288 

Best regards, 

Jeffery Cruse 

12775 Plymavthiftead, Suite 4 

Trannfo:de06 26078404-1 

12/08/25 

PO BOX 27598 

(dl: SEEBER0S 

ut: $150.00 

Detroit, MI 48227 

(313) 933-3288

Page 2

Petitioner, Jeffery Cruse, respectfully moves the Michigan Tax Tribunal to set aside the 

default previously entered in this matter, and states the following in support of this motion: 

1. 

On October 28, 2025, the Tribunal entered an Order holding Petitioner in default for 

failure to pay the required filing fee. 

25-003692 Extension 

2. 

On November 25, 2025, the Tribunal issued an Order Extending Time for Petitioner to 

Cure Default, allowing Petitioner an additional 14 days to comply. The Order requires 

Petitioner to: 

(a) pay the $125.00 filing fee, 

(b) file a Motion to Set Aside Default, 

(c) pay the $25.00 motion filing fee, and 

(d) file proof of service on Respondent. 

25-003692 Extension 

3. 

Petitioner has now cured the deficiency by submitting the total required payment 

of $150.00, consisting of the $125.00 petition filing fee and the $25.00 motion fee, as 

directed in the Tribunal’s Order. 

4. 

Petitioner’s failure to timely comply was not intentional and was not meant to delay the 

proceedings. Petitioner has acted promptly upon receiving the most recent Order and 

respectfully requests that the Tribunal grant relief so this matter may proceed on its 

merits. 

5. 

Petitioner is prepared to participate fully in this case and respond to all future Tribunal 

requirements in a timely manner. 

REQUEST FOR RELIEF 

Petitioner respectfully requests that the Michigan Tax Tribunal: 

1. 

Set aside the default entered in this matter; 

2. 

Accept Petitioner’s filing fees as curing the deficiency; and 

3. 

Allow this case to proceed in the normal course.

Page 3

Detroit, MI 48227 

Phone: (313) 933-3288 

Email: jeruse@cleancutco.com 

Date: December 2, 2025 

PROOF OF SERVICE 

I certify that on the date below, I served a copy of this Motion to Set Aside Default on the 

Respondent, City of Detroit, by mailing or emailing it to the address on record with the 

Tribunal, as required. 

Signature 

Date: December 2, 2025

Page 4

J) 

it 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Jeffery Cruse, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 25-003692 

City of Detroit, 

Presiding Judge 

Respondent. 

Patricia L. Halm 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Petitioner in default on October 28, 2025, because they did not pay the required 

filing fee for the filing of the petition.! 

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

Page 5

MTT

Page 6

Pl

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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 

Jeffery Cruse, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003692 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING PETITIONER’S MOTION TO SET ASIDE DEFAULT 

 

On December 3, 2025, Petitioner paid the required $125.00 due for the filing of the 

petition and filed a motion requesting the Tribunal set aside the default entered in this 

case on October 28, 2025. 

 

Respondent has not filed a response to the motion. 

 

The Tribunal has considered the motion and the case file and finds that Petitioner was 

held in default because Petitioner failed to pay the required petition filing fee. Petitioner 

failed to respond and the Tribunal entered an order extending the time to cure on 

November 25, 2025. Having now filed a Motion to Set Aside Default and paid the 

required fees for the filing of the petition and motion, Petitioner has complied with the 

Tribunal’s orders as required by TTR 237. As such, the Tribunal finds good cause to 

grant the motion and set aside the default. Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Set Aside Default is GRANTED. 

 

 

Entered: January 8, 2026 

 

 

By _____________________________ 

kac 

 

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 

DEC 16 2025 

“GAIN TAX TRIBUNAL 

December 10, 2025 

Dear Michigan Tax Tribunal, 

Please find attached the signed petition pertaining to Case Number 25-003692. 

We received an email stating the submitted petition was not signed. 

Additionally, please note that the money order in the amount of $150 was mailed to your office 

on December 2, 2025. 

If you require any further information or documentation, please feel free to contact me. 

Thank you for your attention to this matter. 

Sincerely, 

Jeffery Cruse 

12775 Plymouth Road, Suite 4 

Detroit, MI 48227 

(313) 933-3288

Page 2

a 

Petitioner, Jeffery Cruse, respectfully moves the Michigan Tax Tribunal to set aside the 

default previously entered in this matter, and states the following in support of this motion: 

1 On October 28, 2025, the Tribunal entered an Order holding Petitioner in default for 

failure to pay the required filing fee. 

25-003692 Extension 

2. 

On November 25, 2025, the Tribunal issued an Order Extending Time for Petitioner to 

Cure Default, allowing Petitioner an additional 14 days to comply. The Order requires 

Petitioner to: 

(a) pay the $125.00 filing fee, 

(b) file a Motion to Set Aside Default, 

(c) pay the $25.00 motion filing fee, and 

(d) file proof of service on Respondent. 

25-003692 Extension 

3. 

Petitioner has now cured the deficiency by submitting the total required payment 

of $150.00, consisting of the $125.00 petition filing fee and the $25.00 motion fee, as 

directed in the Tribunal’s Order. 

4. 

Petitioner’s failure to timely comply was not intentional and was not meant to delay the 

proceedings. Petitioner has acted promptly upon receiving the most recent Order and 

respectfully requests that the Tribunal grant relief so this matter may proceed on its 

merits. 

5. 

Petitioner is prepared to participate fully in this case and respond to all future Tribunal 

requirements in a timely manner. 

REQUEST FOR RELIEF 

Petitioner respectfully requests that the Michigan Tax Tribunal: 

1. 

Set aside the default entered in this matter; 

2. 

Accept Petitioners filing fees as curing the deficiency; and 

3. 

Allow this case to proceed in the normal course.

Page 3

Detroit, MI 48227 

Phone: (313) 933-3288 

Email: jeruse@cleancutco.com 

Date: December 2, 2025 

PROOF OF SERVICE 

I certify that on the date below, I served a copy of this Motion to Set Aside Default on the 

Respondent, City of Detroit, by mailing or emailing it to the address on record with the 

Def fe ton 

Sighature 

/ 

Date: December 2, 2025

Page 4

DB 

VE 

Ng 

Clean Cut Mgmt Company 

PO BOX 27598 

Detroit, MI 48227 

7020 

31L0 

0002 

2322 

0&ce 

UNITED STATES. 

POSTAL FERVICE® 

48933 

RDC 99 

State of Michigan 

Department of Licensing and Regulatory Affairs 

Michigan Tax Tribunal 

611 W. Ottawa Street 

Lansing MI 48933 

U.S. POSTAGE 

FCM LETTER 

DETROITEMI 48

DEC 11, 2025 

$6.08 

$2324K502782-0

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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

Jeffery Cruse, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003692

City of Detroit,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

The submitted proof of service is not signed. As such, a revised proof of service must 

be submitted within 14 days of the entry of this Order. Tribunal rules and information on 

pleadings can be found on our website at www.michigan.gov/taxtrib.

Entered: December 10, 2025

By: Tribunal Clerk

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

MTT Docket No. 25-003692

Page 2 of 3

Jeffery Cruse, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003692

City of Detroit,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

The submitted proof of service is not signed. As such, a revised proof of service must 

be submitted within 14 days of the entry of this Order. Tribunal rules and information on 

pleadings can be found on our website at www.michigan.gov/taxtrib.

Entered: December 10, 2025

By: Tribunal Clerk

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Jeffery Cruse, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003692

City of Detroit,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

The submitted proof of service is not signed. As such, a revised proof of service must 

be submitted within 14 days of the entry of this Order. Tribunal rules and information on 

pleadings can be found on our website at www.michigan.gov/taxtrib.

Entered: December 10, 2025

By: Tribunal Clerk

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 

DEC 1 0 2025 

MICHIGAN TAX TRIBUNAL 

December 2, 2025 

State of Michigan 

Department of Licensing and Regulatory Affairs 

Michigan Tax Tribunal 

611 W. Ottawa Street 

Lansing, MI 48933 

Regarding Case No. 25 -003692 / Order Extending Time for Petitioner to Cure Default 

To Whom It May Concern, 

Attached is 

a money in the amount of $150 which covers the filing fee in the amount of 

$125 of the petition and $25 to cover the Motion to Set Aside the Default. The motion to set 

aside the default is also enclosed. 

If you have any questions or concerns, please contact me by email at 

jcruse@cleancutco.com or by telephone at (313) 933-3288 

Best regards, 

Jeffery Cruse 

12775 Plymavthiftead, Suite 4 

Trannfo:de06 26078404-1 

12/08/25 

PO BOX 27598 

(dl: SEEBER0S 

ut: $150.00 

Detroit, MI 48227 

(313) 933-3288

Page 2

Petitioner, Jeffery Cruse, respectfully moves the Michigan Tax Tribunal to set aside the 

default previously entered in this matter, and states the following in support of this motion: 

1. 

On October 28, 2025, the Tribunal entered an Order holding Petitioner in default for 

failure to pay the required filing fee. 

25-003692 Extension 

2. 

On November 25, 2025, the Tribunal issued an Order Extending Time for Petitioner to 

Cure Default, allowing Petitioner an additional 14 days to comply. The Order requires 

Petitioner to: 

(a) pay the $125.00 filing fee, 

(b) file a Motion to Set Aside Default, 

(c) pay the $25.00 motion filing fee, and 

(d) file proof of service on Respondent. 

25-003692 Extension 

3. 

Petitioner has now cured the deficiency by submitting the total required payment 

of $150.00, consisting of the $125.00 petition filing fee and the $25.00 motion fee, as 

directed in the Tribunal’s Order. 

4. 

Petitioner’s failure to timely comply was not intentional and was not meant to delay the 

proceedings. Petitioner has acted promptly upon receiving the most recent Order and 

respectfully requests that the Tribunal grant relief so this matter may proceed on its 

merits. 

5. 

Petitioner is prepared to participate fully in this case and respond to all future Tribunal 

requirements in a timely manner. 

REQUEST FOR RELIEF 

Petitioner respectfully requests that the Michigan Tax Tribunal: 

1. 

Set aside the default entered in this matter; 

2. 

Accept Petitioner’s filing fees as curing the deficiency; and 

3. 

Allow this case to proceed in the normal course.

Page 3

Detroit, MI 48227 

Phone: (313) 933-3288 

Email: jeruse@cleancutco.com 

Date: December 2, 2025 

PROOF OF SERVICE 

I certify that on the date below, I served a copy of this Motion to Set Aside Default on the 

Respondent, City of Detroit, by mailing or emailing it to the address on record with the 

Tribunal, as required. 

Signature 

Date: December 2, 2025

Page 4

J) 

it 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Jeffery Cruse, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 25-003692 

City of Detroit, 

Presiding Judge 

Respondent. 

Patricia L. Halm 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Petitioner in default on October 28, 2025, because they did not pay the required 

filing fee for the filing of the petition.! 

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

Page 5

MTT

Page 6

Pl

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Page 1

RECEIVED 

DEC 1 0 2025 

MICHIGAN TAX TRIBUNAL 

December 2, 2025 

State of Michigan 

Department of Licensing and Regulatory Affairs 

Michigan Tax Tribunal 

611 W. Ottawa Street 

Lansing, MI 48933 

Regarding Case No. 25 -003692 / Order Extending Time for Petitioner to Cure Default 

To Whom It May Concern, 

Attached is 

a money in the amount of $150 which covers the filing fee in the amount of 

$125 of the petition and $25 to cover the Motion to Set Aside the Default. The motion to set 

aside the default is also enclosed. 

If you have any questions or concerns, please contact me by email at 

jcruse@cleancutco.com or by telephone at (313) 933-3288 

Best regards, 

Jeffery Cruse 

12775 Plymavthiftead, Suite 4 

Trannfo:de06 26078404-1 

12/08/25 

PO BOX 27598 

(dl: SEEBER0S 

ut: $150.00 

Detroit, MI 48227 

(313) 933-3288

Page 2

Petitioner, Jeffery Cruse, respectfully moves the Michigan Tax Tribunal to set aside the 

default previously entered in this matter, and states the following in support of this motion: 

1. 

On October 28, 2025, the Tribunal entered an Order holding Petitioner in default for 

failure to pay the required filing fee. 

25-003692 Extension 

2. 

On November 25, 2025, the Tribunal issued an Order Extending Time for Petitioner to 

Cure Default, allowing Petitioner an additional 14 days to comply. The Order requires 

Petitioner to: 

(a) pay the $125.00 filing fee, 

(b) file a Motion to Set Aside Default, 

(c) pay the $25.00 motion filing fee, and 

(d) file proof of service on Respondent. 

25-003692 Extension 

3. 

Petitioner has now cured the deficiency by submitting the total required payment 

of $150.00, consisting of the $125.00 petition filing fee and the $25.00 motion fee, as 

directed in the Tribunal’s Order. 

4. 

Petitioner’s failure to timely comply was not intentional and was not meant to delay the 

proceedings. Petitioner has acted promptly upon receiving the most recent Order and 

respectfully requests that the Tribunal grant relief so this matter may proceed on its 

merits. 

5. 

Petitioner is prepared to participate fully in this case and respond to all future Tribunal 

requirements in a timely manner. 

REQUEST FOR RELIEF 

Petitioner respectfully requests that the Michigan Tax Tribunal: 

1. 

Set aside the default entered in this matter; 

2. 

Accept Petitioner’s filing fees as curing the deficiency; and 

3. 

Allow this case to proceed in the normal course.

Page 3

Detroit, MI 48227 

Phone: (313) 933-3288 

Email: jeruse@cleancutco.com 

Date: December 2, 2025 

PROOF OF SERVICE 

I certify that on the date below, I served a copy of this Motion to Set Aside Default on the 

Respondent, City of Detroit, by mailing or emailing it to the address on record with the 

Tribunal, as required. 

Signature 

Date: December 2, 2025

Page 4

J) 

it 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Jeffery Cruse, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 25-003692 

City of Detroit, 

Presiding Judge 

Respondent. 

Patricia L. Halm 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Petitioner in default on October 28, 2025, because they did not pay the required 

filing fee for the filing of the petition.! 

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

Page 5

MTT

Page 6

Pl

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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 

Jeffery Cruse, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003692 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Petitioner in default on October 28, 2025, because they did not pay the required 

filing fee for the filing of the petition.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) pay the $125.00 filing fee for the filing of the petition, (2) file a Motion to Set 

Aside Default, (3) pay the $25.00 fee required for the filing of the motion, and (4) file 

proof the motion was served on Respondent. The foregoing must be filed with the 

Tribunal within 14 days of the entry of this order.3 

 

 

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

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

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

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

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 25-003692 

Page 2 of 2 

 

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

TTR 237.4 

 

 

Entered: November 25, 2025 

 

 

By _____________________________ 

cs 

 

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 

 

 

 

4 See also MCL 205.732.

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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

Jeffery Cruse,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003692

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not pay the required fee for the filing of the petition. See TTR 269. 

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

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

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

payment may not be made via e-filing.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

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

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

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

By:_______________________________

Entered: October 28, 2025

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. 25-003692

Page 2 of 6

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Jeffery Cruse,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003692

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not pay the required fee for the filing of the petition. See TTR 269. 

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

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

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

payment may not be made via e-filing.

Therefore,

IT IS ORDERED that

Page 4

MTT

Page 5

STAT

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Page 1

RECEIVED 

SEP 08 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

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

{e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. if you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.L 

Last Name/Company Name 

Weffery 

Cruse 

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

PO BOX 27598 

City or Town 

State 

ZIP Code 

Detroit 

MI 

148227 

Telephonsa Number 

{ 3 933-3288 

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

jcruse@cleancutco.com 

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

) 

First Name 

M.L 

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 email) 

Section 3: Subject Property Information 

How many 

if you are appealing more than one parcel, are they contiguous or adjoining? 

parcelsareyou | [1 vest 

[] No 

appealing? 

*If yes, use a muitiple parcel form for information regarding any contiguous parcels. 

1 

**f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property's address) 

13021 Plymouth Road 

Taxing Authority (City or Township) 

County\\fa 

ne

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that apply) 

[3 True Cash and Taxable Value 

[J Poverty Exemption 

Taxable Value Only {calcutation) 

[J Disabled Veterans Exemption 

[m} Uncapping of Taxable Value 

[1] Eligible Manufacturing Personal Property (ESA) 

[21 Exemption from Taxation (other than the deniaiofa 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

We recently received three separate Affidavits of Correction for this property, each 

showing different corrected taxable values: $54,381 (Petition #J-03410), $57,110 (Petition 

# J-03411), and $58,870(Petition # J-03412). While 

| greatly appreciate the Board's 

efforts to reduce the taxable value from the original amount, the range of corrections 

reflects some uncertainty about the true taxable value of the property. The area 

surrounding the property is heavily impacted by vacant houses, abandoned properties, 

and drug activity, which depress market values. These conditions make it difficult to 

justify the current assessment. We have to send several requests to the city to get items 

picked up from the streets that turn into dump sites. We need access to decent facilities 

in the neighborhood such as a elementary schools and grocery stores. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

Did you protest the assessment at a Board of Review (BOR)? [#4 Yes 

|] No 

If Yes, check which BOR you attended AND attach the BOR decision: [[] March 

duly 

[J December 

If No, check the applicable reason(s): 

[} Not required to attend 

Assessment Change Notice was not received by Petitioner 

[|] Appealing a purported

Page 3

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

Jeffery Cruse,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003692

City of Detroit,

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 28, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Jeffery Cruse,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003692

City of Detroit,

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 28, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Jeffery

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Page 1

RECEIVED 

SEP 08 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

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

{e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. if you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.L 

Last Name/Company Name 

Weffery 

Cruse 

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

PO BOX 27598 

City or Town 

State 

ZIP Code 

Detroit 

MI 

148227 

Telephonsa Number 

{ 3 933-3288 

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

jcruse@cleancutco.com 

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

) 

First Name 

M.L 

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 email) 

Section 3: Subject Property Information 

How many 

if you are appealing more than one parcel, are they contiguous or adjoining? 

parcelsareyou | [1 vest 

[] No 

appealing? 

*If yes, use a muitiple parcel form for information regarding any contiguous parcels. 

1 

**f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property's address) 

13021 Plymouth Road 

Taxing Authority (City or Township) 

County\\fa 

ne

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that apply) 

[3 True Cash and Taxable Value 

[J Poverty Exemption 

Taxable Value Only {calcutation) 

[J Disabled Veterans Exemption 

[m} Uncapping of Taxable Value 

[1] Eligible Manufacturing Personal Property (ESA) 

[21 Exemption from Taxation (other than the deniaiofa 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

We recently received three separate Affidavits of Correction for this property, each 

showing different corrected taxable values: $54,381 (Petition #J-03410), $57,110 (Petition 

# J-03411), and $58,870(Petition # J-03412). While 

| greatly appreciate the Board's 

efforts to reduce the taxable value from the original amount, the range of corrections 

reflects some uncertainty about the true taxable value of the property. The area 

surrounding the property is heavily impacted by vacant houses, abandoned properties, 

and drug activity, which depress market values. These conditions make it difficult to 

justify the current assessment. We have to send several requests to the city to get items 

picked up from the streets that turn into dump sites. We need access to decent facilities 

in the neighborhood such as a elementary schools and grocery stores. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

Did you protest the assessment at a Board of Review (BOR)? [#4 Yes 

|] No 

If Yes, check which BOR you attended AND attach the BOR decision: [[] March 

duly 

[J December 

If No, check the applicable reason(s): 

[} Not required to attend 

Assessment Change Notice was not received by Petitioner 

[|] Appealing a purported

Page 3

S

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