Record Finder / 25-003443-TT
Michigan
Jennifer L Hower, Petitioner V Township Of Perry, Respondent
- Petitioner
- Jennifer L Hower
- Respondent
- Township Of Perry
Case overview
- Docket number
- 25-003443-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Shiawassee
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 4 | Order of Dismissal | Not recorded | Not recorded | 10/31/2025 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 10/31/2025 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 10/31/2025 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 09/25/2025 | $200.00 | Download |
Documents
Order_of_Dismissal.2025-10-31_16-27-27.0000.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 Jennifer L Hower, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003443 Township Of Perry, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner failed to protest the assessment to Respondent’s March Board of Review, as required by MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable power to waive or otherwise disregard statutory filing requirements and deadlines, it has no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal.
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MTT Docket No. 25-003443 Page 2 of 6 Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: October 31, 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
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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 Jennifer L Hower, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003443 Township Of Perry, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner failed to protest the assessment to Respondent’s March Board of Review, as required by MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable power to waive or otherwise disregard statutory filing requirements and deadlines, it has no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal.
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MTT Docket No. 25-003443 Page 4 of 6 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.
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STATE OF
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MTT Docket No.
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01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.cab7df0a-ee80-4b96-8903-c46195a3eaaf.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 PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. 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) 277(3), 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 Filer Type: Individual First Name Jennifer M.I. L Last Name/Company Name Hower Mailing Address (No., Street, P.O. Box or Rural Route) 1107 E Lansing Rd City or Town Morrice State Michigan ZIP Code 48857 Telephone Number 5177128732 Fax Number E-mail Address Jenny3220@Yahoo.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Jennifer M.I. Leigh Last Name Hower Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 1107 E Lansing Rd City or Town Morrice State Michigan ZIP Code 48857 Telephone Number 517-712-8732 Fax Number E-mail Address Jenny3220@Yahoo.com Section 3: Subject Property Information How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 136 Morrice Rd
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Morrice Michigan 48857 Taxing Authority (City or Township) Township Of Perry (SHIAWASSEE) County Shiawassee Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value, Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal I purchased the property on land contract in February 2024 from my grandfather. Before purchasing we had a realtor give an estimate to determine fair market value. Upon receiving the new tax assessment in February 2025, I observed a significant increase in taxable value from $78,403 to $167,200. Subsequently, I visited Perry Township and spoke with Troy Parmalee, Treasurer, who informed me that the transfer tax affidavit had been incorrectly completed, failing to indicate that the transfer was between family members. I was asked to reselect the appropriate box, initial the form, and was assured that the uncapping issue would be resolved accordingly. After receiving no further communication from Perry Township, I presumed the matter had been addressed. However, when I received my tax bill in August 2025, I noted the substantial tax amount remained unchanged. Additionally, I received a new transfer tax affidavit from Mikyla Sweet, County Assessor, indicating that I needed to complete the updated affidavit to reflect the familial nature of the transfer. Upon contacting Ms. Sweet for clarification, I was advised that the State was reviewing whether uncapping is waived for rental properties transferred between family members. Ultimately, I was informed that it is not waived and would be uncapped. I reached out to Ms. Sweet again to inquire why this information was not communicated earlier. Had I been notified in a timely manner, I would have attended the board of review in March. As I was told in February that the situation would be handled, I did not attend. Currently, I am concerned that the assessed taxable value is disproportionately high for a two-unit duplex located in the Village of Morrice. The financial implications require a monthly rent of $1,500 for both units merely to cover taxes, insurance, and loan payments, without accounting for maintenance or improvements. Currently these units rent for $850 a month. This rate is unrealistic given the prevalence of low-income families in Morrice. For context, a nearby six-unit duplex in Perry recently sold for $250,000, with 3x the income generated in similar condition. Whereas the current taxable value of my property suggests a valuation of approximately $300,000. My purchase price under the land contract was $120,000, which reflected fair market value based on realtor feedback at the time. If necessary, I am prepared to obtain an independent appraisal to facilitate reassessment of the property's taxable value. The present assessment creates undue financial hardship, undermining the purpose of acquiring this property as an income-generating investment. I am asking that this review go back to Summer 2025 taxes as well as future taxes. Also asking if review is complete, I would like to be reimbursed the difference that I am paying for summer 2025 taxes. Section 6: Jurisdictional Issues Year(s) you are appealing: 2 Did you protest the assessment at a Board of Review (BOR)? No If Yes, check which BOR you attended AND upload the BOR decision: If No, check the applicable reason(s): Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5), Appealing within 35 days of receipt of Notice of Uncapping Did you request a Poverty Exemption at the BOR? If Yes, check which BOR considered your application AND upload the BOR decision: March July December If No, explain why:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 014-68-002-007 Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 167200 Current Taxable Value as established by the BOR: 167200 What do you believe is the fair market
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STATE
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SC_Notice_of_Docket_Number.2025-10-31_16-24-12.0000.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 Jennifer L Hower, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003443 Township Of Perry, 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 31, 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
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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 Jennifer L Hower, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003443 Township Of Perry, 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 31, 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
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.
01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.cab7df0a-ee80-4b96-8903-c46195a3eaaf.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. 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) 277(3), 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 Filer Type: Individual First Name Jennifer M.I. L Last Name/Company Name Hower Mailing Address (No., Street, P.O. Box or Rural Route) 1107 E Lansing Rd City or Town Morrice State Michigan ZIP Code 48857 Telephone Number 5177128732 Fax Number E-mail Address Jenny3220@Yahoo.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Jennifer M.I. Leigh Last Name Hower Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 1107 E Lansing Rd City or Town Morrice State Michigan ZIP Code 48857 Telephone Number 517-712-8732 Fax Number E-mail Address Jenny3220@Yahoo.com Section 3: Subject Property Information How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 136 Morrice Rd
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Morrice Michigan 48857 Taxing Authority (City or Township) Township Of Perry (SHIAWASSEE) County Shiawassee Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value, Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal I purchased the property on land contract in February 2024 from my grandfather. Before purchasing we had a realtor give an estimate to determine fair market value. Upon receiving the new tax assessment in February 2025, I observed a significant increase in taxable value from $78,403 to $167,200. Subsequently, I visited Perry Township and spoke with Troy Parmalee, Treasurer, who informed me that the transfer tax affidavit had been incorrectly completed, failing to indicate that the transfer was between family members. I was asked to reselect the appropriate box, initial the form, and was assured that the uncapping issue would be resolved accordingly. After receiving no further communication from Perry Township, I presumed the matter had been addressed. However, when I received my tax bill in August 2025, I noted the substantial tax amount remained unchanged. Additionally, I received a new transfer tax affidavit from Mikyla Sweet, County Assessor, indicating that I needed to complete the updated affidavit to reflect the familial nature of the transfer. Upon contacting Ms. Sweet for clarification, I was advised that the State was reviewing whether uncapping is waived for rental properties transferred between family members. Ultimately, I was informed that it is not waived and would be uncapped. I reached out to Ms. Sweet again to inquire why this information was not communicated earlier. Had I been notified in a timely manner, I would have attended the board of review in March. As I was told in February that the situation would be handled, I did not attend. Currently, I am concerned that the assessed taxable value is disproportionately high for a two-unit duplex located in the Village of Morrice. The financial implications require a monthly rent of $1,500 for both units merely to cover taxes, insurance, and loan payments, without accounting for maintenance or improvements. Currently these units rent for $850 a month. This rate is unrealistic given the prevalence of low-income families in Morrice. For context, a nearby six-unit duplex in Perry recently sold for $250,000, with 3x the income generated in similar condition. Whereas the current taxable value of my property suggests a valuation of approximately $300,000. My purchase price under the land contract was $120,000, which reflected fair market value based on realtor feedback at the time. If necessary, I am prepared to obtain an independent appraisal to facilitate reassessment of the property's taxable value. The present assessment creates undue financial hardship, undermining the purpose of acquiring this property as an income-generating investment. I am asking that this review go back to Summer 2025 taxes as well as future taxes. Also asking if review is complete, I would like to be reimbursed the difference that I am paying for summer 2025 taxes. Section 6: Jurisdictional Issues Year(s) you are appealing: 2 Did you protest the assessment at a Board of Review (BOR)? No If Yes, check which BOR you attended AND upload the BOR decision: If No, check the applicable reason(s): Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5), Appealing within 35 days of receipt of Notice of Uncapping Did you request a Poverty Exemption at the BOR? If Yes, check which BOR considered your application AND upload the BOR decision: March July December If No, explain why:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 014-68-002-007 Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 167200 Current Taxable Value as established by the BOR: 167200 What do you believe is the fair market
Page 4
STATE
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.