JoAnn B Frye, Petitioner V Michigan Department Of Treasury, 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 

JoAnn B Frye, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003839 

 

Michigan Department of Treasury, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s principal residence exemption for the tax years at 

issue within 20 days of entry of this Consent Judgment. 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund within 28 

days of the entry of this Consent Judgment. If a refund is warranted, it shall be without 

interest, as provided by MCL 211.7cc. It shall, however, include a proportionate share 

of any property tax administration fees paid and penalty and interest paid on delinquent 

taxes. The refund shall also separately indicate the amount of the taxes, fees, 

penalties, and interest being refunded. 

 

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

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

By

 

Entered: January 26, 2026 

am 

 

 

1 See MCL 211.27a.

Page 2

MTT Docket No. 25-003839 

Page 2 of 2 

 

 

PROOF OF SERVICE 

 

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

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

or email addresses on file, as 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

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 

 

 

January 23, 2026 

 

 

 

 

Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

 

 

Re: 

JoAnn B Frye v Michigan Department of Treasury 

MTT Docket No. 25-003839 

 

Dear Chief Clerk: 

 

Enclosed please find Respondent Michigan Department of Treasury’s Stipulation for 

Entry of Consent Judgment 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: JoAnn B Frye

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

 

 

JOANN B FRYE, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 25-003839 

 

MICHIGAN DEPARTMENT OF TREASURY, 

 

Respondent. 

______________________________________/ 

 

 

PROOF OF SERVICE 

 

Quale Williams, says that on January 23, 2026 he served a copy of the Respondent’s 

Principal Residence Exemption Appeal Answer Form and Stipulation for Entry of 

Consent Judgment with attachments 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: 

 

 

JoAnn B Frye 

4555 Laurel Club Circle Apt 37 

West Bloomfield, MI 48323 

 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

 

 

 

 

 

 

 

 

____________________________ 

Quale Williams 

Departmental Representative

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER 

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR 

MOAHR 

25-003839

PRE Unit

Quale

Williams

 430 West Allegan

Lansing

 MI

 48922

517-241-2904

williamsq2@michigan.gov

121-O40-011-012-00

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER 

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR 

Stipulation

 2022, 2023, 2024 and 2025

10/24/2025

Quale Williams

Page 5

STATE OF MICHIGAN

GRETCHEN WHITMER 

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

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 

_____________________________, 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v

 

MTT Docket No. 

 

 

 

_____________________________, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(PRINCIPAL RESIDENCE EXEMPTION) 

1. The subject property is in ____________________________________ County. 

2. Owner’s name and subject property address:_______________________________ 

_______________________________ 

_______________________________ 

_______________________________ 

3. The revised PRE percentage is as shown below: 

Parcel Number 

Tax Year

Revised PRE

Page 6

MT

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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 

 

 

January 23, 2026 

 

 

 

 

Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

 

 

Re: 

JoAnn B Frye v Michigan Department of Treasury 

MTT Docket No. 25-003839 

 

Dear Chief Clerk: 

 

Enclosed please find Respondent Michigan Department of Treasury’s Stipulation for 

Entry of Consent Judgment 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: JoAnn B Frye

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

 

 

JOANN B FRYE, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 25-003839 

 

MICHIGAN DEPARTMENT OF TREASURY, 

 

Respondent. 

______________________________________/ 

 

 

PROOF OF SERVICE 

 

Quale Williams, says that on January 23, 2026 he served a copy of the Respondent’s 

Principal Residence Exemption Appeal Answer Form and Stipulation for Entry of 

Consent Judgment with attachments 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: 

 

 

JoAnn B Frye 

4555 Laurel Club Circle Apt 37 

West Bloomfield, MI 48323 

 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

 

 

 

 

 

 

 

 

____________________________ 

Quale Williams 

Departmental Representative

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER 

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR 

MOAHR 

25-003839

PRE Unit

Quale

Williams

 430 West Allegan

Lansing

 MI

 48922

517-241-2904

williamsq2@michigan.gov

121-O40-011-012-00

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER 

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR 

Stipulation

 2022, 2023, 2024 and 2025

10/24/2025

Quale Williams

Page 5

STATE OF MICHIGAN

GRETCHEN WHITMER 

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

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 

_____________________________, 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v

 

MTT Docket No. 

 

 

 

_____________________________, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(PRINCIPAL RESIDENCE EXEMPTION) 

1. The subject property is in ____________________________________ County. 

2. Owner’s name and subject property address:_______________________________ 

_______________________________ 

_______________________________ 

_______________________________ 

3. The revised PRE percentage is as shown below: 

Parcel Number 

Tax Year

Revised PRE

Page 6

MT

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 25-003839

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):

121-O40-011-012-00

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

Stipulation

Section 5: Jurisdictional Issues

List the tax year(s) denied:

2022, 2023, 2024, and 2025

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:

10/24/2025

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

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 

 

 

January 16, 2026 

 

 

 

 

Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

 

 

Re: 

JoAnn B Frye v Michigan Department of Treasury 

MTT Docket No. 25-003839 

 

Dear Chief Clerk: 

 

Enclosed please find Respondent Michigan Department of Treasury’s Stipulation for 

Entry of Consent Judgment 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: JoAnn B Frye 

c/o: Dale Frye

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

 

 

JOANN B FRYE, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 25-003839 

 

MICHIGAN DEPARTMENT OF TREASURY, 

 

Respondent. 

______________________________________/ 

 

 

PROOF OF SERVICE 

 

Quale Williams, says that on January 16, 2026 he served a copy of the Respondent’s 

Principal Residence Exemption Appeal Answer Form and Stipulation for Entry of Consent 

Judgment with attachments 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: 

 

 

JoAnn B Frye 

C/O: Dale Frye 

5421 S. Piccadilly Cir 

West Bloomfield, MI 48322 

 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

 

 

 

 

 

 

 

 

____________________________ 

Quale Williams 

Departmental Representative

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

Page 4

STATE

Page 5

ST

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 

JoAnn B Frye, MICHIGAN TAX TRIBUNAL 

 

 

Petitioner, 

 

 

SMALL CLAIMS DIVISION 

 

 

 

v 

 

 

MTT Docket No. 25-003839 

 

 

 

 

 

Michigan Department of Treasury, 

 

 

Presiding Judge 

 

Respondent. 

 

 

 

 

Patricia L. Halm 

 

ORDER SETTING ASIDE PETITIONER’S DEFAULT 

 

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

On December 11, 2025, the Tribunal issued an order holding Petitioner in default 

because they failed to file a copy of the notice giving rise to the appeal (NGR) (i.e., 

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

assessment notice, etc.), as required by TTR 279. Petitioner failed to respond and on 

January 13, 2026, the Tribunal issued an order extending the time for Petitioner to cure 

the default by submitting the NGR. On January 16, 2026, the parties filed a Stipulation 

for Entry of Consent Judgment. Included with stipulation was a copy of the NGR. Now 

that the Tribunal is in possession of the NGR, Petitioner’s default shall be set aside. 

 

The Tribunal has reviewed the case file and the stipulation, filed on January 16, 2026, 

and finds that the stipulation is signed by a representative for Petitioner that has not 

previously appeared in this case. Further, the stipulation does not provide adequate 

contact information for Petitioner’s new representative, and the representative has not 

filed an appearance. See TTR 253 and 229. Therefore, 

 

IT IS ORDERED that Petitioner’s default is set aside. 

 

IT IS FURTHER ORDERED that the Parties’ Joint Stipulation for Entry of Consent 

Judgment is DENIED. 

 

IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal 

course. 

 

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required. 

 

 

 

 

 

 

 

 

By _____________________________ 

jcr 

 

Entered: January 20, 2026

Page 2

MTT Docket No. 25-003839 

Page 2 of 2 

 

PROOF OF SERVICE 

 

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

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

or email addresses on file, as 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 

JoAnn B Frye, MICHIGAN TAX TRIBUNAL 

 

 

Petitioner, 

 

 

SMALL CLAIMS DIVISION 

 

 

 

v 

 

 

MTT Docket No. 25-003839 

 

 

 

 

 

Michigan Department of Treasury, 

 

 

Presiding Judge 

 

Respondent. 

 

 

 

 

Patricia L. Halm 

 

ORDER SETTING ASIDE PETITIONER’S DEFAULT 

 

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

On December 11, 2025, the Tribunal issued an order holding Petitioner in default 

because they failed to file a copy of the notice giving rise to the appeal (NGR) (i.e., 

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

assessment notice, etc.), as required by TTR 279. Petitioner failed to respond and on 

January 13, 2026, the Tribunal issued an order extending the time for Petitioner to cure 

the default by submitting the NGR. On January 16, 2026, the parties filed a Stipulation 

for Entry of Consent Judgment. Included with stipulation was a copy of the NGR. Now 

that the Tribunal is in possession of the NGR, Petitioner’s default shall be set aside. 

 

The Tribunal has reviewed the case file and the stipulation, filed on January 16, 2026, 

and finds that the stipulation is signed by a representative for Petitioner that has not 

previously appeared in this case. Further, the stipulation does not provide adequate 

contact information for Petitioner’s new representative, and the representative has not 

filed an appearance. See TTR 253 and 229. Therefore, 

 

IT IS ORDERED that Petitioner’s default is set aside. 

 

IT IS FURTHER ORDERED that the Parties’ Joint Stipulation for Entry of Consent 

Judgment is DENIED. 

 

IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal 

course. 

 

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required. 

 

 

 

 

 

 

 

 

By _____________________________ 

jcr 

 

Entered: January 20, 2026

Page 2

MTT Docket No. 25-003839 

Page 2 of 2 

 

PROOF OF SERVICE 

 

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

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

or email addresses on file, as 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

JoAnn B Frye,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003839

Michigan Department of Treasury,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

will be published.

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

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

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

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

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

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

Page 2

MTT Docket No. 25-003839

Page 2 of 8

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

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

Page 3

STATE OF

Page 4

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 

 

 

January 16, 2026 

 

 

 

 

Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

 

 

Re: 

JoAnn B Frye v Michigan Department of Treasury 

MTT Docket No. 25-003839 

 

Dear Chief Clerk: 

 

Enclosed please find Respondent Michigan Department of Treasury’s Stipulation for 

Entry of Consent Judgment 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: JoAnn B Frye 

c/o: Dale Frye

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

 

 

JOANN B FRYE, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 25-003839 

 

MICHIGAN DEPARTMENT OF TREASURY, 

 

Respondent. 

______________________________________/ 

 

 

PROOF OF SERVICE 

 

Quale Williams, says that on January 16, 2026 he served a copy of the Respondent’s 

Principal Residence Exemption Appeal Answer Form and Stipulation for Entry of Consent 

Judgment with attachments 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: 

 

 

JoAnn B Frye 

C/O: Dale Frye 

5421 S. Piccadilly Cir 

West Bloomfield, MI 48322 

 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

 

 

 

 

 

 

 

 

____________________________ 

Quale Williams 

Departmental Representative

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

Page 4

STATE

Page 5

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. 25-003839

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):

121-O40-011-012-00

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

Stipulation

Section 5: Jurisdictional Issues

List the tax year(s) denied:

2022, 2023, 2024, and 2025

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:

10/24/2025

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 

JoAnn B Frye, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003839 

 

Michigan Department of Treasury, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

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

holding Petitioner in default on December 11, 2025, because Petitioner failed to file a 

copy of the notice giving rise to the appeal, i.e., Principal Residence Exemption (PRE) 

denial.1 Petitioner was required to cure the default within 14 days. In order to properly 

invoke the Tribunal’s jurisdiction, Petitioner must obtain a copy of PRE denial from 

Respondent and then submit a copy to the Tribunal.2 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.3 

 

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 a copy of the PRE denial, (2) file a Motion to Set Aside Default, (3) pay 

the required $25.00 fee for the filing of the motion, and (4) file proof the motion was 

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

the entry of this order.4 

 

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 A list of Tribunal rules can be found online at www.michigan.gov/taxtrib. 

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

4 “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

Page 2

MTT

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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

JoAnn B Frye,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003839

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 23, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

JoAnn B Frye,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003839

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 23, 2025

PROOF OF SERVICE

I certify

Page 3

S

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Page 1

RECEIVED 

SERS 

ol 

DEC 2 2 2025 

. 

aN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

MTT DOCKET NO. 25-003839 

Section 1: Respondent’s Contact Information 

Unit of Government 

City of East Tawas 

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

First Name 

M.L 

Last Name 

Cara/Kelli/Allan 

Rose/Ableidinger/Berg 

Firm Name (if any) 

+ 

) 

"Assessing Office 

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

PC Box 25 

City or Town 

State 

ZiP Code 

Rogers City 

MI 

49779 

Tee RT 989-734-3555 

Emait Address (do not enter unless you want MTT to send ail correspondence via emall} 

info@assessingoffice.com 

Section 3: Subject Property Information use the multiple parcel form for addltional, contiguous parcels. 

Are the parcels listed by Petitioner contiguous or adjoining? 

If no, list ali parcels that are adjoining In separate groupings. Attacha 

Separate sheet if necessary, 

ves 

[no 

[1 Not applicable 

Parcel identification Number: 

121-040-011-012-00 

Classification of Property: 

Reali 

Personal 

[1 {check one} 

Agricultural [J 

Commercial [1 

industrial 3 

Residential 

Timber-Cutover [] 

Developmental [J 

Utility 

{1 (check one) 

Doses the property have a Principal Residence Exemption of 50% or more for all tax years at Issue? 

O ves 

4 no

Page 2

SITES B 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

On 10/24/2025, our office received notice from the Michigan Department of Treasury that 

a PRE Denial was issued for the tax years of 2022, 2023, 2024, and 2025. The reason 

stated on this notification was failure to respond. 

The City of East Tawas did not issue this denial. The Respondent for this appeal should 

be the Michigan Department of Treasury. 

Section 5: Jurisdictional Issues 

Check what action prompted this appeal: 

[J Notice of Denlal of Principal Residence Exemption 

[| 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: 

[a] March 

[8] July 

[] December 

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

10/24/2025 

EEE 

2022, 2023, 2024, and 2025 

Signature *required 

Respondent or Attorney/Authorized Representative’s Signature: 

__ A 

Pp 

12-16-95

Page 3

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

P.O. Box 30232 

Lansing, Mi 48909 

JoAnn B Frye 

Petitioner, 

MTT Docket# 25-003839 

vs. 

City of East Tawas 

Respondent, 

PETITIONER 

RESPONDENT 

JoAnn B Frye 

Assessing Office 

4555 Laurel Club Circle, Apt 37 

P.O. Box 25 

West Blomfield, M! 48323 

Rogers City, MI 49779 

MOTION TO CHANGE RESPONDENT & PROOF OF SERVICE 

1. 

1 wish this Tribunal to change the Respondent from the City of East Tawas to the 

Michigan Department of Treasury. 

2.

Page 4

Asses

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Page 1

RECEIVED 

SERS 

ol 

DEC 2 2 2025 

. 

aN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

MTT DOCKET NO. 25-003839 

Section 1: Respondent’s Contact Information 

Unit of Government 

City of East Tawas 

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

First Name 

M.L 

Last Name 

Cara/Kelli/Allan 

Rose/Ableidinger/Berg 

Firm Name (if any) 

+ 

) 

"Assessing Office 

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

PC Box 25 

City or Town 

State 

ZiP Code 

Rogers City 

MI 

49779 

Tee RT 989-734-3555 

Emait Address (do not enter unless you want MTT to send ail correspondence via emall} 

info@assessingoffice.com 

Section 3: Subject Property Information use the multiple parcel form for addltional, contiguous parcels. 

Are the parcels listed by Petitioner contiguous or adjoining? 

If no, list ali parcels that are adjoining In separate groupings. Attacha 

Separate sheet if necessary, 

ves 

[no 

[1 Not applicable 

Parcel identification Number: 

121-040-011-012-00 

Classification of Property: 

Reali 

Personal 

[1 {check one} 

Agricultural [J 

Commercial [1 

industrial 3 

Residential 

Timber-Cutover [] 

Developmental [J 

Utility 

{1 (check one) 

Doses the property have a Principal Residence Exemption of 50% or more for all tax years at Issue? 

O ves 

4 no

Page 2

SITES B 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

On 10/24/2025, our office received notice from the Michigan Department of Treasury that 

a PRE Denial was issued for the tax years of 2022, 2023, 2024, and 2025. The reason 

stated on this notification was failure to respond. 

The City of East Tawas did not issue this denial. The Respondent for this appeal should 

be the Michigan Department of Treasury. 

Section 5: Jurisdictional Issues 

Check what action prompted this appeal: 

[J Notice of Denlal of Principal Residence Exemption 

[| 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: 

[a] March 

[8] July 

[] December 

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

10/24/2025 

EEE 

2022, 2023, 2024, and 2025 

Signature *required 

Respondent or Attorney/Authorized Representative’s Signature: 

__ A 

Pp 

12-16-95

Page 3

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

P.O. Box 30232 

Lansing, Mi 48909 

JoAnn B Frye 

Petitioner, 

MTT Docket# 25-003839 

vs. 

City of East Tawas 

Respondent, 

PETITIONER 

RESPONDENT 

JoAnn B Frye 

Assessing Office 

4555 Laurel Club Circle, Apt 37 

P.O. Box 25 

West Blomfield, M! 48323 

Rogers City, MI 49779 

MOTION TO CHANGE RESPONDENT & PROOF OF SERVICE 

1. 

1 wish this Tribunal to change the Respondent from the City of East Tawas to the 

Michigan Department of Treasury. 

2.

Page 4

Asses

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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

JoAnn B Frye,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003839

City Of East Tawas,

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 279. 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: December 11, 2025

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

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

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.

Page 2

MTT Docket No. 25-003839

Page 2 of 4

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

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

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

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

act, MCL 205.735a.” TTR 225(5)

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

JoAnn B Frye,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003839

City Of East Tawas,

Respondent.

ORDER OF

Page 4

MT

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Page 1

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

RECEIVED 

NOV 2 4 2025 

MICHIGAN TAX TRIBUNAL 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MARLON I. BROWN, DPA 

ACTING 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.l. 

Last Name/Company Name 

Joann 

B 

Frye 

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

4555 Laurel Club Circle apt 37 

City or Town 

State 

ZIP Code 

West Bloomfield 

Mi 

48323 

Telephone Number 

Fax Number 

9898208808 

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

jbfrye4@yahoo.com 

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

First Name 

ML. 

Last Name 

Dale 

Frye 

Firm Name (if any) 

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

5421 S. Piccadilly Cr. 

City or Town 

State 

ZIP Code 

West Bloomfield 

Mi 

48322 

Telephone Number 

Fax Number 

2488852398 

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

Tranlnfo:G606 

 26076072-1 

11/25/25 

Chic: 

4177 

fmtz $26.00 

1D: 

JOAKN FRYE

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

Section 3: Subject Property Information 

Parcel Identification Number: 

121-040-011-012-00 

How many 

If 

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

parcels are you 

Yes* 

[] No* 

appealing? 

*If yes, use a multiple parcel form for Information regarding any contiguous parcels. 

*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] 

108 Adams St. 

Taxing Authority (City or Township) 

County 

City of East Tawas 

losco 

Classification of Property: 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 4: Check which of the following 

you are appealing 

[4 Principal Residence Exemption 

[J Qualified Agricultural Exemption 

Section 5; Explain the Reason for this Appeal 

The property on 108 Adams, E. Tawas 

, Mi is deeded to Laverne and JoAnn B. Frye, 

his wife. 

| was unaware of the of the questionnaire that was to be filled out until 

| received 

Adjusted Tax bill and made phone calls. 

| have been diagnosed with leukemia and have 

to take pills that are very debilitating. Also falling, injuring my spine. Visits to hospital by 

way of ambulance, being bed ridden for a period of time. Needless to say, 

| have not 

kept up with

Page 3

STATE

Page 4

"

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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

JoAnn B Frye, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-003839 

City Of East Tawas,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received a pleading (i.e., petition or answer) that 

identifies an attorney or authorized representative. However, the attorney or authorized 

representative did not sign the pleading, as required by TTR 229. As such, the attorney 

or authorized representative has not appeared on behalf of the party and an 

appearance must be filed.1 Until an appearance is filed, the answer, evidence, and all 

other documentation, must be served on the opposing party.

Entered: December 11, 2025

By: Tribunal Clerk

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

1 See TTR 229(1).

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

JoAnn B Frye, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-003839 

City Of East Tawas,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received a pleading (i.e., petition or answer) that 

identifies an attorney or authorized representative. However, the attorney or authorized 

representative did not sign the pleading, as required by TTR 229. As such, the attorney 

or authorized representative has not appeared on behalf of the party and an 

appearance must be filed.2 Until an appearance is filed, the answer, evidence, and all 

other documentation, must be served on the opposing party.

Entered: December 11, 2025

By: Tribunal Clerk

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

2 See TTR 229(1).

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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

JoAnn B Frye,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003839

City Of East Tawas,

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 11, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

JoAnn B Frye,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003839

City Of East Tawas,

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 11, 2025

PROOF OF SERVICE

I certify that a copy of the

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Page 1

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

RECEIVED 

NOV 2 4 2025 

MICHIGAN TAX TRIBUNAL 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MARLON I. BROWN, DPA 

ACTING 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.l. 

Last Name/Company Name 

Joann 

B 

Frye 

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

4555 Laurel Club Circle apt 37 

City or Town 

State 

ZIP Code 

West Bloomfield 

Mi 

48323 

Telephone Number 

Fax Number 

9898208808 

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

jbfrye4@yahoo.com 

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

First Name 

ML. 

Last Name 

Dale 

Frye 

Firm Name (if any) 

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

5421 S. Piccadilly Cr. 

City or Town 

State 

ZIP Code 

West Bloomfield 

Mi 

48322 

Telephone Number 

Fax Number 

2488852398 

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

Tranlnfo:G606 

 26076072-1 

11/25/25 

Chic: 

4177 

fmtz $26.00 

1D: 

JOAKN FRYE

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

Section 3: Subject Property Information 

Parcel Identification Number: 

121-040-011-012-00 

How many 

If 

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

parcels are you 

Yes* 

[] No* 

appealing? 

*If yes, use a multiple parcel form for Information regarding any contiguous parcels. 

*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] 

108 Adams St. 

Taxing Authority (City or Township) 

County 

City of East Tawas 

losco 

Classification of Property: 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 4: Check which of the following 

you are appealing 

[4 Principal Residence Exemption 

[J Qualified Agricultural Exemption 

Section 5; Explain the Reason for this Appeal 

The property on 108 Adams, E. Tawas 

, Mi is deeded to Laverne and JoAnn B. Frye, 

his wife. 

| was unaware of the of the questionnaire that was to be filled out until 

| received 

Adjusted Tax bill and made phone calls. 

| have been diagnosed with leukemia and have 

to take pills that are very debilitating. Also falling, injuring my spine. Visits to hospital by 

way of ambulance, being bed ridden for a period of time. Needless to say, 

| have not 

kept up with

Page 3

STATE

Page 4

"

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