Record Finder / 25-003804-TT
Michigan
Jerone Ershel Brown, Petitioner V Michigan Department Of Treasury, Respondent
- Petitioner
- Jerone Ershel Brown
- Respondent
- Michigan Department Of Treasury
Case overview
- Docket number
- 25-003804-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Oakland
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 13 | Granted | Not recorded | 9 | 01/15/2026 | Not recorded | Download |
| 12 | Order granting Motion. | Not recorded | 9 | 01/15/2026 | Not recorded | Download |
| 11 | Evidence was received. | PET | Not recorded | 01/03/2026 | Not recorded | Download |
| 10 | Evidence was received. | PET | Not recorded | 12/29/2025 | Not recorded | Download |
| 9 | Motion to Dismiss was received. | Not recorded | Not recorded | 12/18/2025 | $25.00 | Download |
| 8 | Answer was received | Not recorded | Not recorded | 12/18/2025 | Not recorded | Download |
| 7 | Notice of Docket Number SC | Not recorded | Not recorded | 12/16/2025 | Not recorded | Download |
| 6 | Documentation | Not recorded | Not recorded | 12/01/2025 | Not recorded | Download |
| 5 | Evidence was received. | PET | Not recorded | 11/22/2025 | Not recorded | Download |
| 4 | Petition has been verified | PET | 1 | 11/21/2025 | Not recorded | Download |
| 3 | Notice of Docket Number SC | Not recorded | Not recorded | 11/21/2025 | Not recorded | Download |
| 2 | Attachments to the Petition were filed | Not recorded | Not recorded | 11/20/2025 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 11/20/2025 | $25.00 | Download |
Documents
Motion to Dismiss-Final.pdfRead complete document text →
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Page 1
P.O. BOX 30440 • LANSING, MICHIGAN 48909 www.michigan.gov/pre • 517-335-7487 5647 (Rev. 04-19) GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF TREASURY LANSING RACHAEL EUBANKS STATE TREASURER December 18, 2025 Chief Clerk Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 Re: Jerone Ershel Brown v Michigan Department of Treasury MTT Docket No. 25-003804 Dear Chief Clerk: Enclosed please find Respondent Michigan Department of Treasury’s Motion to Dismiss this case along with a Proof of Service for the above-mentioned file. If you have any questions or concerns, please do not hesitate to contact me. Sincerely, Quale Williams Departmental Representative Enclosures cc: Jerone Ershel Brown
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL JERONE ERSHEL BROWN, Petitioner, v MTT Docket No. 25-003804 MICHIGAN DEPARTMENT OF TREASURY, Respondent. ______________________________________/ PROOF OF SERVICE Quale Williams, says that on December 18, 2025 he served a copy of the Respondent’s Motion to Dismiss and this Proof of Service relative to the above-captioned matter by depositing the same in a receptacle of the United States Post office in the City of Lansing, Michigan, enclosed in an envelope bearing postage fully prepaid, plainly addressed as follows: Jerone Ershel Brown 26834 Princeton Ct Souhfield, MI, 48034 Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 ____________________________ Quale Williams Departmental Representative
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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. _________________ Section 1: Respondent’s Contact Information Unit of Government Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name M.I. 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 (do not enter unless you want MTT to send all correspondence via e-mail) Section 3: Subject Property Information Parcel Identification Number(s): Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels are adjoining (i.e. touch). Yes No Not Applicable Classification of Property: Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) 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. 25-003804 PRE Unit Quale Williams 430 West Allegan Lansing MI 48922 517-241-2904 williamsq2@michigan.gov 76-24-22-428-149
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Section 4: Explain Your Answer to this Appeal Section 5: Jurisdictional Issues List the tax year(s) denied: Check what action prompted this appeal: Notice of Denial of Principal Residence Exemption was issued Denial by Board of Review Denial by Dept. of Treasury Other If you checked “other” above explain: If Petitioner is appealing from a Board of Review denial, check which Board of Review took action: March July December List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: Signature *Required Respondent or Attorney/Authorized Representative’s Signature: /s/ See Attached 2023 and 2024 09/26/2025 Quale Williams
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PAPER FILING INSTRUCTIONS FOR ANSWER TO PRINCIPAL RESIDENCE/QUALIFIED AGRICULTURAL EXEMPTION APPEAL Follow these instructions for filing a small claims answer. For any questions that are not answered in these instructions, see the Tribunal’s website at www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. Mail the completed form to: Michigan Tax Tribunal, P.O. Box
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25-003804 Grant Mtn Dis.pdfRead complete document text →
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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 Jerone Ershel Brown, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 25-003804 Michigan Department of Treasury, Presiding Judge Respondent. Patricia L. Halm ORDER GRANTING RESPONDENT’S MOTION TO DISMISS On December 18, 2025, Respondent filed a motion requesting that the Tribunal dismiss this case. In the motion, Respondent states that this appeal of Petitioner’s PRE denial is premature because Petitioner filed a timely appeal with the Michigan Department of Treasury’s Hearings Division and requested an informal conference. To date, an informal conference has not taken place, and a final decision of the department has not been issued. Petitioner has not filed a response to the motion. The Tribunal has considered the motion and the case file and finds that Respondent filed documentation showing that Petitioner requested an informal conference with the Michigan Department of Treasury. As such, and inasmuch as Petitioner is still seeking to exhaust their administrative remedies and a final decision has yet to be rendered, the Tribunal lacks jurisdiction over this appeal. And “a court which has determined that it has no jurisdiction should not proceed further except to dismiss the action.”1 Therefore, IT IS ORDERED that Respondent’s Motion to Dismiss is GRANTED. This order resolves all pending claims in this matter and closes this 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 1 Fox v Board of Regents of the University of Michigan, 375 Mich 238, 243; 134 NW2d 146 (1985).
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MTT Docket No. 25-003804 Page 2 of 2 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: January 15, 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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Exhibit P â Supplemental Explanation and Included Cost Statements-combined (1) (1)-combined.pdfRead complete document text →
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Exhibit P – Supplemental Explanation and Included Cost Statements Supplemental Explanation This exhibit provides additional documentation of costs incurred in connection with the purchase, maintenance, and sale of the property at 25532 St. James. The included documents consist of the buyer-side closing documents transaction summaries, followed by the seller-side closing document transactions summaries (2 pages). When these amounts are combined, they show a capital loss for tax year 2025, demonstrating that the property was not held for investment or profit. In addition to the costs shown in the included statements, I also paid for substantial post-purchase improvements, including a new hot water tank, replacement of all plumbing shutoff valves, electrical work, a new garage spring, new carpeting throughout the living areas, new vinyl tile in the bathrooms, and other updates. These updates were made for my daughter living in a condo close to Providence hospital in Southfield to attend medical school for two years, and the expectation was that she would remain in the area for her internship and residency—approximately four more years. After graduation, she was matched in Grand Rapids rather than Southfield or Detroit, which required her to relocate. Receipts for these improvements are available upon request. This exhibit further supports that the property was purchased, maintained, and occupied as her principal residence during the relevant period. Included Statements • Buyer-side closing statement • Seller-side cost statement (page 1 of 2) • Settlement charges and payoff statement (page 2 of 2)
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Following page is from purchase closing. Complete closing package available upon request.
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Yosin TN ng C Bef, L Pai 15 COS ore gy 03n Est), bets [ § ro 31d from vo FiNanceg — %ing at imate has cp, onged 012 : ged fr Closing Cost Details Loan Costs Borrower-Paid | Seller-Paid Paid By A. Origination Charges = 1 ArCosing at At Closing 812 : or 0.875% of Loan Amount (Points) . <3 | Processing Fee | ms Underwriting Fee q : : = EA | B. Services Borrower Did Not Shop For $799.95 i ual Fox to Amiroch, LAK 630.0¢ | red Monitoring Service So Factual Dit Flood Determination Fee to Corelogic Flood $8.0¢ Bs Flood Life of Loan Coverage to Corelogic Flood Services X Ufe of Loan Tax Service %5 Corelogic Tax Services $48.00 = MERS Registration Fee to Mers 24.9 | Tax Certification Fee to Amrock, LLC $25.00 C Services Borrower Did Shop For RR rr ee Le EE Title—Courier Fee to Progressive Title Agency, Inc $40.00 Title— recording Fees to Progressive Title Agency $3.40 Title—Lenders Title Policy to Progressive Title Agency, Inc $751.00 Title—Recording Service to Progressive Title Agency, Inc $35.00 TitleSettlement or Closing Fee to Progressive Title Agency, Inc $450.00 Title-Wire Fec—Closing Agent to Progressive Title Agency, Inc. $35.00 D. TOTAL LOAN COSTS (Borrower-Paid) EL A TX oa ERSCIASH $1) Bima. © $4,277.54 i Be oR E. Taxes and Other Government Fees $65.00 Recording Fees Deed: $35.00 Mortgage: $30.00 $65.00 Transfer Taxes—County-Deed to Oakland $183.70 Transfer Taxes-State-Deed to Michigan $1,252.50 F. Prepaids $1,098.86 | Homeowner's Insurance Premium mo.) | Mortgage Insurance Premium ( mo.) | Prepaid Interest ($28.65 per day from 4/7/23 to 5/1/23) $687.60 Property Taxes ( mo.) Walls In Insurance (12 mo.) to Allstate $411.26 — G. Initial Escrow Payment at Closing $3,578.88 | Homeowner's Insurance $34.27 per month for 3 mo. $102.81 Mortgage Insurance per month for mo. Property Taxes $333.99 per month for 11 mo. $3,673.89 County Property Tax $60.72 per month for 7 mo. $425.04 oc 67 x] Aggregate Adjustment $-622.86 H. Other $1,265.00 (1) $1,223.76 to Rocket Mortgage, LLC Buydown Subsidy to The Habitat Company $100.00 HOA Transfer Fee Real Estate Commission to Black Diamond Realty $5,010.00 Real Estate Commission to ERA Reardon Realty $5,010.00 Title-Doc Prep Fee to Progressive Title Agency, Inc. $150.00 Title—Owner's Title Policy (optional) to Progressive Title Agency, Inc. $1,165.00 Water Escrow to Pro Title Water Escrow $300.00 JERE ESSERE Re I. TOTAL OTHER COSTS (Borrower-Paid) $6,007.74 $6,007.74 A 20667.2 J. TOTAL CLOSING COSTS (Borrower-Paid) Closing Costs Subtotals (D +1) Lender Credits SR [701717 Fb at I Ql 03524742208002020023424 1 24840f-1daf-A5a7-b3bf-08960a64edbad205 $10,285.28 $10,285.28
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Foll
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Exhibit O - 25532 St. James Letter from Condo Association.pdfRead complete document text →
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December 5, 2025 RE: 25532 St. James, Southfield, MI 48075 To Whom It May Concern, This notice is provided to confirm that monthly statements and all related association correspondence for the referenced unit were issued and mailed via USPS to Ms. Kaela Brown at 25532 St. James from April 2023 through July 2025. During this period, Ms. Brown was listed as the unit owner of record in our system, and all communications were directed to that address. Based on this documented mailing history and ownership information, it is our understanding that the unit was associated with occupancy by Ms. Brown throughout the noted timeframe. If you have any questions or require additional documentation, please feel free to contact our office. Sincerely, Steven St. Louis, Regional Manager Park Place at Town Center Management P: 248-357-2068
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Motion to Dismiss-Final.pdfRead complete document text →
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P.O. BOX 30440 • LANSING, MICHIGAN 48909 www.michigan.gov/pre • 517-335-7487 5647 (Rev. 04-19) GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF TREASURY LANSING RACHAEL EUBANKS STATE TREASURER December 18, 2025 Chief Clerk Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 Re: Jerone Ershel Brown v Michigan Department of Treasury MTT Docket No. 25-003804 Dear Chief Clerk: Enclosed please find Respondent Michigan Department of Treasury’s Motion to Dismiss this case along with a Proof of Service for the above-mentioned file. If you have any questions or concerns, please do not hesitate to contact me. Sincerely, Quale Williams Departmental Representative Enclosures cc: Jerone Ershel Brown
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL JERONE ERSHEL BROWN, Petitioner, v MTT Docket No. 25-003804 MICHIGAN DEPARTMENT OF TREASURY, Respondent. ______________________________________/ PROOF OF SERVICE Quale Williams, says that on December 18, 2025 he served a copy of the Respondent’s Motion to Dismiss and this Proof of Service relative to the above-captioned matter by depositing the same in a receptacle of the United States Post office in the City of Lansing, Michigan, enclosed in an envelope bearing postage fully prepaid, plainly addressed as follows: Jerone Ershel Brown 26834 Princeton Ct Souhfield, MI, 48034 Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 ____________________________ Quale Williams Departmental Representative
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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. _________________ Section 1: Respondent’s Contact Information Unit of Government Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name M.I. 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 (do not enter unless you want MTT to send all correspondence via e-mail) Section 3: Subject Property Information Parcel Identification Number(s): Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels are adjoining (i.e. touch). Yes No Not Applicable Classification of Property: Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) 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. 25-003804 PRE Unit Quale Williams 430 West Allegan Lansing MI 48922 517-241-2904 williamsq2@michigan.gov 76-24-22-428-149
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Section 4: Explain Your Answer to this Appeal Section 5: Jurisdictional Issues List the tax year(s) denied: Check what action prompted this appeal: Notice of Denial of Principal Residence Exemption was issued Denial by Board of Review Denial by Dept. of Treasury Other If you checked “other” above explain: If Petitioner is appealing from a Board of Review denial, check which Board of Review took action: March July December List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: Signature *Required Respondent or Attorney/Authorized Representative’s Signature: /s/ See Attached 2023 and 2024 09/26/2025 Quale Williams
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PAPER FILING INSTRUCTIONS FOR ANSWER TO PRINCIPAL RESIDENCE/QUALIFIED AGRICULTURAL EXEMPTION APPEAL Follow these instructions for filing a small claims answer. For any questions that are not answered in these instructions, see the Tribunal’s website at www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. Mail the completed form to: Michigan Tax Tribunal, P.O. Box
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06._Property_Tax_Appeal_Answer_Form_Principal_Residence_Qualified_Agricultural_Exemption.6d253a6d-bc8e-458f-ba65-7085a9fc2694.pdfRead complete document text →
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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. 25-003804 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Unit of Government Michigan Department of Treasury (MDT) Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name Quale M.I. Last Name Williams Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 430 W Allegan City or Town Lansing State Michigan ZIP Code 48922 Telephone Number 517-241-2904 Fax Number E-mail Address williamsq2@michigan.gov Section 3: Subject Property Information Parcel Identification Number(s): 76-24-22-428-149 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.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Section 4: Explain Your Answer to this Appeal See attached Section 5: Jurisdictional Issues List the tax year(s) denied: 2023 and 2024 Check what action prompted this appeal: Department of Treasury 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: 09/26/2025 Electronic Signature *Typing your name below will serve as your signature Respondent or Attorney/Authorized Representative’s Signature: /s/ Quale Williams
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SC_Notice_of_Docket_Number.2025-12-16_15-26-01.0000.pdfRead complete document text →
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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 Jerone Ershel Brown, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003804 Michigan Department of Treasury, 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: December 16, 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 Jerone Ershel Brown, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003804 Michigan Department of Treasury, 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: December 16, 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 Jerone Ershel Brown, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003804 Michigan Department of Treasury, 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
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25-003804 answer.pdfRead complete document text →
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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. 25-003804 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Unit of Government City Of Southfield (OAKLAND) Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name Johnnie M.I. Gale Last Name Lindsey Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 26000 Evergreen Rd. City or Town Southfield State Michigan ZIP Code 48076 Telephone Number 248-796-5230 Fax Number E-mail Address jlindsey@cityofsouthfield.com Section 3: Subject Property Information Parcel Identification Number(s): 76-24-22-428-149 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.
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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 Dept. of Treasury is the proper Respondent. Section 5: Jurisdictional Issues List the tax year(s) denied: 2023, 2024 Check what action prompted this appeal: Department of Treasury 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: 09/26/2025 Electronic Signature *Typing your name below will serve as your signature Respondent or Attorney/Authorized Representative’s Signature: /s/ Johnnie Lindsey
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25-003804.pdfRead complete document text →
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL Jerone Brown, Petitioner, v. Respondent: City of Southfield ______________________________________________/ EXHIBIT N Property Tax Payment Receipt (showing taxes paid after PRE denial) Parcel No.: 76‑24‑22‑428‑149 Property Address: 25532 St. James, Southfield, MI
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NOTICE OF PRINCIPAL RESIDENCE EXEMPTION TAX DUE 11/04/2025 Jerone Brown & Kaela Brown Bona Fide ID: 26834 Princeton Ct ] Southfield, MI 48034 The Principal Residence Exemption (PRE) was Ceried by the Michigan Pepantment of i men a for the following property and tax year: Parcel ID Number: 762422428149 Parcel Address: 25532 Saint James Southfield, MI 48075 Tax Year Denied: 2023 The Denial of the PRE was issued since you did not meet the requirements to receive a PRE in accordance with MCL211.7dd and MCL211.7cc. As a result of the PRE denial, you are responsible for the following additional taxes, interest, and penalties since you owned this parcel during this tax year. Tax Due: $1,490.04 Interest Due: $419.08 SSE Penalty: $0.00 Total Due: $1,909.12 Note: SSE Penalty amount due is for claiming a substantially similar exemption, deduction, or credit in another state. To avoid additional interest and penalties, please pay within 30 days from the date of this notice. Please submit the below voucher with your payment to ensure the payment is properly applied. If you have questions, please email the PRE unit at PRE@michigan.gov or call 517-335-7487. Detach and mail the voucher below with your payment. Do not staple. CHAGE © FOR YOUR PROTECTION SAVE THIS COPY Customer Copy CASHIER'S CHECK ] 11/12/2025 Void after 1 year Remitter: JERONE E BROWN $1,909.12 = Pay To The STATE OF MICHIGAN Order Of: Drawer: JPMORGAN CHASE BANK, N.A. Memo: a NON NEGOTIABLE Note: For information only. Comment has no effect on bank's payment.
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02._Property_Tax_Appeal_Petition_Form_Principal_Residence_Qualified_Agricultural_Exemption.292ab900-05d3-4a00-97ca-71d34f804079.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION MOAHR DOCKET NO. Pursuant to Michigan Tax Tribunal Rule (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 Petition, if applicable. If you do not submit this document, you may be placed in default. Section 1: Petitioner’s Contact Information Filer Type: Individual First Name Jerone M.I. Ershel Last Name/Company Name Brown Mailing Address (No., Street, P.O. Box or Rural Route) 26834 Princeton Ct City or Town Southfield State Michigan ZIP Code 48034 Telephone Number 248-804-5470 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) jeromeebrownj@ameritech.net Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. 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: 76-24-22-428-149 How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel form for information regarding any contiguous parcels. If no, you must file separate appeals for each non- contiguous or non-adjoining parcels or you will be defaulted. Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 25532 Saint James Street Southfield
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Michigan 48075 Taxing Authority: City Of Southfield (OAKLAND) County: Oakland Classification of Property: Personal Residential Section 4: Check which of the following you are appealing Principal Residence Exemption Section 5: Explain the Reason for this Appeal The City of Southfield denied the Principal Residence Exemption (PRE) for Parcel No. 76-24-22-428-149 during the 2023–2025 tax years, despite qualifying ownership and occupancy under Section 211.7dd of the General Property Tax Act. My daughter, Kaela Brown, was a co-owner and occupied the property at 25532 St. James as her principal residence from May 1, 2023, through June 7, 2025, while attending medical school in Southfield. Supporting exhibits demonstrate qualifying ownership and continuous occupancy. Note: Although the petition form references 2022–current, the property was purchased in 2023. The appeal applies only to the 2023–2025 tax years. Section 6: Jurisdictional Issues List the year(s) denied: 2023, 2024, 2025 Indicate who denied the exemption under appeal: Local Unit If you checked “other” above, explain: List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: 10/16/2025 Fee Information A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition. Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: Jerone Ershel Brown /s/
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SC_Notice_of_Docket_Number.2025-11-21_09-43-53.0000.pdfRead complete document text →
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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 Jerone Ershel Brown, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003804 City Of Southfield, 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: November 21, 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 Jerone Ershel Brown, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003804 City Of Southfield, 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: November 21, 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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City of Southfield Denial of PRE.pdfRead complete document text →
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TE 5 Fa Fd EF F.: *& =: = AE : fo- pm FE: Tt ; rE = Fl - Log i% = x aT Fd Pa a Fh i nS [| Tig EELIET Lord 3 fo ah Fo le: Fg 19) es i EE ET x HER 3 E Er 15 ot ES ae x "iy 7 = : Ek a fon LY A fe “a, Fa, 258 City o Southfield 26000 Evergreen Rd. « P.O. Box 2055 « Southfield, MI 48037-2035 » www.eiiyvofsouihfield com October 16, 2025 BROWN, JERONE & KAELA 26834 PRINCETON CT SOUTHFIELD MI 48034 RE: Denial of Principal Residence Exemption for Current and/or Prior Years Parcel Number: ~~ 76-24-22-428-149 Property Address: 25532 SAINT JAMES ST ~~ SOUTHFIELD MI 48075 School District: 63060 Tax Year(s): 2022 - CURRENT Dear Property Owner(s) ee The City of Southfield Assessor has issued a denial of your Principal Residence Exemption (PRE) throughout the tax year(s) mentioned above. The Department was made aware, through audit or other means, that you no longer occupied the applicable address. The percentage of exemption has been corrected to 0% by the Assessor, and this will result in you owing additional taxes. The denial can only be overturned by the homeowner appealing the decision before the Department of Treasury. Then, appealing at the Michigan Tax Tribunal. The Assessing Department has included a copy of the Assessor Denial Affidavit for your records. An amended tax bill(s) will be rendered based on this action from the City Treasurer and/or Oakland County Treasurer's Office. If you have any questions regarding this action, you must contact the Michigan Department of Treasury. If you believe this decision has been made in error, you must appeal to the Michigan Tax Tribunal within 35 days from the date of this notice. The Treasury and Tribunal's contact information is: Michigan Tax Tribunal Michigan Tax Tribunal P.O. Box 30232, Lansing, MI 48909 P.O. Box 30232, Lansing, MI 48909 Phone: (517) 335-9760 Phone: (517) 335-9760 Email: taxtrib@michigan.gov Email: taxtrib@michigan.gov www.michigan.gov/taxtrib www.michigan.gov/taxtrib Sincerely, Assessor - City of Southfield Enclosures Mayor Council President City Clerk City Treasurer Dr. Kenson J. Siver Michael “Ari” Mandelbaum Janet Jackson Irv M. Lowenberg City Councit : | Nancy LM. Banks Daniel Brightwell Dr. Lloyd C. Crews Yolanda Haynes Charles Hicks Coretta Houge
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION MOAHR DOCKET NO. Pursuant to Michigan Tax Tribunal Rule (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 Petition, if applicable. If you do not submit this document, you may be placed in default. Section 1: Petitioner’s Contact Information Filer Type: Individual First Name Jerone M.I. Ershel Last Name/Company Name Brown Mailing Address (No., Street, P.O. Box or Rural Route) 26834 Princeton Ct City or Town Southfield State Michigan ZIP Code 48034 Telephone Number 248-804-5470 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) jeromeebrownj@ameritech.net Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. 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: 76-24-22-428-149 How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel form for information regarding any contiguous parcels. If no, you must file separate appeals for each non- contiguous or non-adjoining parcels or you will be defaulted. Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 25532 Saint James Street Southfield
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Michigan 48075 Taxing Authority: City Of Southfield (OAKLAND) County: Oakland Classification of Property: Personal Residential Section 4: Check which of the following you are appealing Principal Residence Exemption Section 5: Explain the Reason for this Appeal The City of Southfield denied the Principal Residence Exemption (PRE) for Parcel No. 76-24-22-428-149 during the 2023–2025 tax years, despite qualifying ownership and occupancy under Section 211.7dd of the General Property Tax Act. My daughter, Kaela Brown, was a co-owner and occupied the property at 25532 St. James as her principal residence from May 1, 2023, through June 7, 2025, while attending medical school in Southfield. Supporting exhibits demonstrate qualifying ownership and continuous occupancy. Note: Although the petition form references 2022–current, the property was purchased in 2023. The appeal applies only to the 2023–2025 tax years. Section 6: Jurisdictional Issues List the year(s) denied: 2023, 2024, 2025 Indicate who denied the exemption under appeal: Local Unit If you checked “other” above, explain: List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: 10/16/2025 Fee Information A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition. Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: Jerone Ershel Brown /s/
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