Jessica Hanna, Petitioner V Township Of Almont, Respondent

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Jessica Hanna, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003906 

 

Almont Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER UPDATING DOCKET 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that the Department of 

Treasury filed documentation on October 21, 2024, indicating that it is not the proper 

Respondent in this case. As such, there is good cause to update the docket and 

remove Treasury as a party to this appeal. 

 

The Tribunal further finds that Petitioner filed the Petition in this appeal on August 20, 

2024. However, the property, tax year, and legal issue raised in the Petition are 

identical to those already pending in MTT Docket No. 24-000295. In MTT Docket No. 

24-000295, Almont Township is the Respondent, and it is the taxing entity that denied 

the principal residence exemption claimed by Petitioner for the subject property.1 As 

such, this case shall be dismissed as duplicative. Therefore, 

 

IT IS ORDERED that the docket is UPDATED as indicated above. 

 

IT IS FURTHER ORDERED that this case is DISMISSED. 

 

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 MTT Docket No. 24-000295 is scheduled for hearing on December 11, 2024.

Page 2

MTT Docket No. 24-003906 

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: December 6, 2024 

 

 

By _____________________________ 

bw/jc 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Jessica Hanna, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003906 

 

Almont Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER UPDATING DOCKET 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that the Department of 

Treasury filed documentation on October 21, 2024, indicating that it is not the proper 

Respondent in this case. As such, there is good cause to update the docket and 

remove Treasury as a party to this appeal. 

 

The Tribunal further finds that Petitioner filed the Petition in this appeal on August 20, 

2024. However, the property, tax year, and legal issue raised in the Petition are 

identical to those already pending in MTT Docket No. 24-000295. In MTT Docket No. 

24-000295, Almont Township is the Respondent, and it is the taxing entity that denied 

the principal residence exemption claimed by Petitioner for the subject property.1 As 

such, this case shall be dismissed as duplicative. Therefore, 

 

IT IS ORDERED that the docket is UPDATED as indicated above. 

 

IT IS FURTHER ORDERED that this case is DISMISSED. 

 

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 MTT Docket No. 24-000295 is scheduled for hearing on December 11, 2024.

Page 2

MTT Docket No. 24-003906 

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: December 6, 2024 

 

 

By _____________________________ 

bw/jc 

 

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 

NOV ¢1 2024 

MICHIGAN TAX TRIBUNAL 

Michigan Tax Tribunal 

Small Claims Division 

MTT Docket No. 24-003906 

Dear Tribunal, 

My name is Jessica Hanna, and | am writing to clarify that I did not receive a letter of denial 

regarding my homestead exemption. When updating my homestead information with Almont 

County, the form was processed hastily and completed incorrectly. Rather than indicating the 

homestead exemption would apply "going forward," the form erroneously backdated it to 2022. 

At the time of my home purchase in 2022, my prior property served as my homestead. Tax 

records will confirm that I owned two other properties: the property in Sterling Heights, which 

became an investment property occupied by family members (and for which 1 paid non- 

homestead taxes), and a property in Roseville, purchased in 2021 as an investment, also with 

nor-homestead tax status. 

Almont County has confirmed that this error in backdating the homestead exemption caused the 

issue leading to this appeal, though they have informed me they are unable to amend the form. 

For this reason, I never received from Almont County a denial notice. 

Thank you for your attention to this matter. 

Respectfully, 

Jessica Hanna

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON J. BROWN, DPA 

GOVERROR 

LANSING 

DIRECTOR 

Jessica Hanna, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 24-003906 

Michigan Department of Treasury, 

Respondent. 

ORDER OF DEFAULT 

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 277. As such, Petitioner must submit the notice within 

14 days of the entry of this Order. 

Therefore, 

IT IS ORDERED that Petitioner is HELD IN DEFAULT. 

iT 1S FURTHER ORDERED that the defaulted party shalt cure the default, as indicated 

above, within 14 days of the entry of this Order.} 

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). 

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Entered: October 21, 2024 

Patricia L. Halm, Tribunal Chair

Page 3

MTT Docket No. 24-003906 

Page 2 of 2 

PROOF OF SERVICE 

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

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

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

representatives. 

By: Tribunal Clerk 

“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 iilegible 

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 personat service is considered filed on the date the submission is received. 

A submission through the tribunal's e-filing system by 11:58 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, ora 

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

act, MCL 205.735a.” TTR 219(5)

Page 4

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Jessica Hanna, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003906 

Unknown,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

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

entered an order holding Petitioner in default on October 21, 2024 

.1 Petitioner was required to cure the default within 14 days. Petitioner has had ample 

time to comply, yet has failed to respond or submit the required filings. Though the 

Tribunal finds an extension of time to cure the default appropriate, Petitioner’s failure to 

comply with Tribunal orders and its Rules of Practice and Procedure has established a 

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

comply with this Order.2 Therefore,

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

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

default: (1) file the documentation and/or petition filing fee required by the October 21, 

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

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

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

days of the entry of this Order.

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

TTR 231.3 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 15, 2024

1 The Order further stated, “Failure to comply with this Order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

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

3 See also MCL 205.732.

Page 2

MTT Docket No. 24-003906

Page 2 of 7

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Jessica Hanna, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003906 

Unknown,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

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

entered an order holding Petitioner in default on October 21, 2024 

.4 Petitioner was required to cure the default within 14 days. Petitioner has had ample 

time to comply, yet has failed to respond or submit the required filings. Though the 

Tribunal finds an extension of time to cure the default appropriate, Petitioner’s failure to 

comply with Tribunal orders and its Rules of Practice and Procedure has established a 

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

comply with this Order.5 Therefore,

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

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

default: (1) file the documentation and/or petition filing fee required by the October 21, 

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

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

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

days of the entry of this Order.

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

TTR 231.6 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 15, 2024

4 The Order further stated, “Failure to comply with this Order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

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

6 See also MCL 205.732.

Page 4

MTT Docket No. 24-003906

Page 4 of 7

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 5

Unknown

, 

Unknown

Page 6

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

Jessica Hanna, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003906 

Unknown,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

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

entered an order holding Petitioner in default on October 21, 2024 

.7 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

Page 7

MTT

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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 

 

 

 

October 21, 2024 

 

 

 

 

Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

 

 

Re: 

Jessica Hanna v Michigan Department of Treasury 

MTT Docket No. 24-003906 

 

Dear Chief Clerk: 

 

Enclosed please find Respondent Michigan Department of Treasury’s Principal Residence 

Exemption Appeal Answer Form and Request to be Dismissed as a Party 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 at (517) 241-

2904. 

 

 

 

 

 

 

 

 

Sincerely, 

 

 

 

 

 

 

 

 

 

Quale Williams 

Departmental Representative 

 

 

 

 

 

 

 

Enclosures 

 

cc: 

Jessica Hanna

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

 

JESSICA HANNA, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

 

MTT Docket No.24-003906 

 

MICHIGAN DEPARTMENT OF TREASURY, 

 

Respondent. 

______________________________________/ 

 

PROOF OF SERVICE 

 

Quale Williams, says that on October 21, 2024 he served a copy of the Respondent’s 

Principal Residence Exemption Appeal Answer Form and Request to be Dismissed as a 

Party along with 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: 

 

Jessica Hanna 

19540 Skyline St 

Roseville, MI 48066 

 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

 

 

 

 

 

 

 

____________________________ 

Quale Williams 

Departmental Analyst

Page 3

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.

24-003906

 PRE Unit

 Quale 

Williams 

 430 West Allegan

 Lansing

 MI

 48922

517-241-2904

williamsq2@michigan.gov

001-025-011-00





Page 4

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/ 

 

 

 

 

Department is not a party!

2022

N/A

Page 5

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 30232, Lansing, MI 48909. 

 

Section 1: Respondent’s Contact Information: “Respondent” is not the assessor, 

Respondent is the unit of government filing the answer to the petition (i.e. city or 

township). 

 

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

Information: Respondent must be represented by an attorney or authorized 

representative (i.e., assessor) to file an answer to the petition. 

 

IMPORTANT: If the contact information for Respondent or the attorney or authorized 

representative, if listed, includes an email address, the Tribunal will use that email 

address to electronically serve all future documents issued by the Tribunal. A request by 

Petitioner or Petitioner’s attorney or authorized representative to opt out of electronic 

service once an email address is provided must be made in writing. 

 

Section 3: Subject Property Information: 

 Parcel Identification Number(s): Each parcel number being appealed must be 

listed. 

 Are they contiguous or adjoining: If multiple parcels are being appealed, 

indicate whether the parcels are contiguous or adjoining. If not all parcels are 

contiguous or adjoining, list the parcels that are adjoining. 

 Classification of Property: Check the classification of the property being 

appealed.

Page 6

ST

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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

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 24-003906

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):

001-025-011-00

Are the parcels listed by Petitioner contiguous or adjoining? If no, list which parcels are adjoining.

 

Classification of Property: Real

Residential

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

Board of Review Decision) with this Small Claims Answer, if applicable. If you do not submit this document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 4: Explain Your Answer to this Appeal

Department is not a party! 

Section 5: Jurisdictional Issues

List the tax year(s) denied:

2022

Check what action prompted this appeal:

Local Unit

If you checked “other” above, explain:

If Petitioner is appealing from a Board of Review denial, check which Board of Review took action: 

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied:

N/A

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Quale Williams

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Jessica Hanna,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003906

Michigan Department of Treasury,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 277. As such, Petitioner must submit the notice within 

14 days of the entry of this Order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

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

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

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

By:_______________________________

Entered: October 21, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003906

Page 2 of 4

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 219(5)

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

Jessica Hanna,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003906

Michigan Department of Treasury,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 277. As such, Petitioner must submit the notice within 

14 days of the entry of this Order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

above, within 14 days of the entry of this Order.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 fee).

By:_______________________________

Entered: October 21, 2024

Patricia L. Halm, Tribunal Chair

Page 4

MTT Docket No. 24-003906

Page 4 of 4

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 219(5)

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

Page 1

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

RECEIVED 

AUG 2.9 2024 

MICHIGAN TAX TRIBUNAL 

MARLON |. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

document, you may be placed in default. 

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 

Section 1: Petitioner’s Contact Information 

First Name 

M.1. 

Last Name/Company Name 

Jessica 

Hanna 

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

19540 Skyline St 

City or Town 

State 

ZIP Code 

Roseville 

| 

48066 

Telephone Number 

Fax Number 

5866047415 

Jessica.hamika@yahoo.com 

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

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

franinfo:4606 

25770368-1 

08/22/24 

Cif 

Ant: $26.00 

1D: 

JESSICA HANNAK

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Subject Property Information 

Parcel Identification Number: 

001025501100 

How many 

If 

you are appealing more than one parce), are they contiguous or adjoining? 

parcels are you 

Yes* 

[] No** 

appealing? 

*if yes, usa a multiple parcel form for information regarding any contiguous parcels. 

1 

**If 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] 

5206 Cochrane Rd 

Taxing Authority (City or Township) 

County] apeer 

Almont Twp 

Classification of Property: 

Agricultural 

Commercial 

Industrial N= 

Timber-Cutover 

Developmental 

Utility 

(check one} 

/ 

Section 4: Check which of the following 

you are appealing 

Principal Residence Exemption 

0 Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

| am appealing this claim as this was primary home from 01/202-03/2023. When we 

decided to sell our home in early 2023 we needed to do some remodeling and due to 

other circumstances it was best to move to our Roseville property. City of Roseville 

requested a conditional rescission to update the homestead. Unfortunately, Aimont 

building dept. did not complete the form correctly and the rescission went back to 2022 

nstead of saying "going forward". At that point while dealing with the confusion, we 

realized our Sterling Hts. homestead was never updated when we purchased Aimont. In 

result, we paid back taxes for 2022 for Sterling Hts. Just to recap, for 2022 

| paid non- 

homestead taxes for Sterling Hts and Roseville. Almont was my primary home in 2022. 

This would mean the state is charging me for non-homestead for all three of my homes 

Section 6: Jurisdictional Issues 

List the tax year(s) denied: 

2022 

indicate who denied the exemption under appeal:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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. 

Signature-say 

Petitioner rf ae 

i rized Representative’s Signature: 

Is!

Page 4

METROPLEX MI 480 

20 AUG 2024 PM3 

L 

Micon Tox Tribina 

WH 

WwW. 0TTowa S35. 

Lansing, gre 

H3923 

AESEE-107T011 

Hifonfiafijbyihiighifiae 

fm ibidindiin

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Jessica Hanna,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003906

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 279. Further, an electronic 

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 21, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 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

Jessica Hanna,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003906

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 279. Further, an electronic 

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 21, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

RECEIVED 

AUG 2.9 2024 

MICHIGAN TAX TRIBUNAL 

MARLON |. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

document, you may be placed in default. 

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 

Section 1: Petitioner’s Contact Information 

First Name 

M.1. 

Last Name/Company Name 

Jessica 

Hanna 

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

19540 Skyline St 

City or Town 

State 

ZIP Code 

Roseville 

| 

48066 

Telephone Number 

Fax Number 

5866047415 

Jessica.hamika@yahoo.com 

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

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

franinfo:4606 

25770368-1 

08/22/24 

Cif 

Ant: $26.00 

1D: 

JESSICA HANNAK

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Subject Property Information 

Parcel Identification Number: 

001025501100 

How many 

If 

you are appealing more than one parce), are they contiguous or adjoining? 

parcels are you 

Yes* 

[] No** 

appealing? 

*if yes, usa a multiple parcel form for information regarding any contiguous parcels. 

1 

**If 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] 

5206 Cochrane Rd 

Taxing Authority (City or Township) 

County] apeer 

Almont Twp 

Classification of Property: 

Agricultural 

Commercial 

Industrial N= 

Timber-Cutover 

Developmental 

Utility 

(check one} 

/ 

Section 4: Check which of the following 

you are appealing 

Principal Residence Exemption 

0 Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

| am appealing this claim as this was primary home from 01/202-03/2023. When we 

decided to sell our home in early 2023 we needed to do some remodeling and due to 

other circumstances it was best to move to our Roseville property. City of Roseville 

requested a conditional rescission to update the homestead. Unfortunately, Aimont 

building dept. did not complete the form correctly and the rescission went back to 2022 

nstead of saying "going forward". At that point while dealing with the confusion, we 

realized our Sterling Hts. homestead was never updated when we purchased Aimont. In 

result, we paid back taxes for 2022 for Sterling Hts. Just to recap, for 2022 

| paid non- 

homestead taxes for Sterling Hts and Roseville. Almont was my primary home in 2022. 

This would mean the state is charging me for non-homestead for all three of my homes 

Section 6: Jurisdictional Issues 

List the tax year(s) denied: 

2022 

indicate who denied the exemption under appeal:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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. 

Signature-say 

Petitioner rf ae 

i rized Representative’s Signature: 

Is!

Page 4

METROPLEX MI 480 

20 AUG 2024 PM3 

L 

Micon Tox Tribina 

WH 

WwW. 0TTowa S35. 

Lansing, gre 

H3923 

AESEE-107T011 

Hifonfiafijbyihiighifiae 

fm ibidindiin

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.