Joyce Houston, Petitioner V City Of Warren, 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 

Joyce Houston, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISON 

 

v 

 

MTT Docket No. 24-003879 

 

City of Warren, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

 

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 taxable values within 20 days of entry of this Consent 

Judgment.2 

 

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 as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 24-003879 

Page 2 of 2 

 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018 through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019 through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, and (xvi) after June 30, 2024, through December 31, 

2024, at the rate of 9.50%. 

 

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: November 7, 2024 

jmb 

 

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

REC~IVED 

NOV ¢ g 2024 

MICHIGAN T#v TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Joyce Houston 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.24-003879-TT 

City of Warren 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(EXEMPTION) 

1. 

The subject property is in Macomb 

County. 

2. 

Property Parcel No: 13-14-177-023 

. (If more 

than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form 

addressing all other parcels at issue.) 

3. 

The property identified above shall be granted an exemption under MCL 211.7u 

for the 2024 

tax year(s); the amount of the exemption is 

50 

%. 

4. 

The property's taxable value (TV), as confirmed by the Board of Review, for the tax 

year(s) at issue: 

Tax year 

Taxable Value 

2024 

$129,265 

5. 

The TV for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

Taxable Value 

2024 

$64,633

Page 2

MTT Docket No. 24-003879-TT 

Page 2 of 2 

8. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of this Consent Judgment including, but not limited to, the joint 

payment of the refund, the waiver of interest, etc. (attach additional page if 

necessary): 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Ques 

at 

of Petitioner's Authorized Representative or, if none, Petitioner: 

Printed Name: i Houston 

Date: 

[= Ja 

= 

2094 

Signature of Respondent's authorized representative: 

pri Name: Vicgle 

M. 

I aers

Page 3

{ 

CY. 

Assessor’s Orrice, Suite 310 

One Citv Sauare 

- Warren, MI 48093-2397 

Tim 

7010 

1870 

0002 

k900 

L274 

> 

b=)

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

REC~IVED 

NOV ¢ g 2024 

MICHIGAN T#v TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Joyce Houston 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.24-003879-TT 

City of Warren 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(EXEMPTION) 

1. 

The subject property is in Macomb 

County. 

2. 

Property Parcel No: 13-14-177-023 

. (If more 

than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form 

addressing all other parcels at issue.) 

3. 

The property identified above shall be granted an exemption under MCL 211.7u 

for the 2024 

tax year(s); the amount of the exemption is 

50 

%. 

4. 

The property's taxable value (TV), as confirmed by the Board of Review, for the tax 

year(s) at issue: 

Tax year 

Taxable Value 

2024 

$129,265 

5. 

The TV for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

Taxable Value 

2024 

$64,633

Page 2

MTT Docket No. 24-003879-TT 

Page 2 of 2 

8. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of this Consent Judgment including, but not limited to, the joint 

payment of the refund, the waiver of interest, etc. (attach additional page if 

necessary): 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Ques 

at 

of Petitioner's Authorized Representative or, if none, Petitioner: 

Printed Name: i Houston 

Date: 

[= Ja 

= 

2094 

Signature of Respondent's authorized representative: 

pri Name: Vicgle 

M. 

I aers

Page 3

{ 

CY. 

Assessor’s Orrice, Suite 310 

One Citv Sauare 

- Warren, MI 48093-2397 

Tim 

7010 

1870 

0002 

k900 

L274 

> 

b=)

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

Joyce Houston,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003879

City Of Warren,

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.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

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

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

Page 2

MTT Docket No. 24-003879

Page 2 of 6

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: November 7, 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 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

Joyce Houston,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003879

City Of Warren,

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.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

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

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

Page 4

M

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

REC~IVED 

NOV ¢ g 2024 

MICHIGAN T#v TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Joyce Houston 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.24-003879-TT 

City of Warren 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(EXEMPTION) 

1. 

The subject property is in Macomb 

County. 

2. 

Property Parcel No: 13-14-177-023 

. (If more 

than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form 

addressing all other parcels at issue.) 

3. 

The property identified above shall be granted an exemption under MCL 211.7u 

for the 2024 

tax year(s); the amount of the exemption is 

50 

%. 

4. 

The property's taxable value (TV), as confirmed by the Board of Review, for the tax 

year(s) at issue: 

Tax year 

Taxable Value 

2024 

$129,265 

5. 

The TV for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

Taxable Value 

2024 

$64,633

Page 2

MTT Docket No. 24-003879-TT 

Page 2 of 2 

8. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of this Consent Judgment including, but not limited to, the joint 

payment of the refund, the waiver of interest, etc. (attach additional page if 

necessary): 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Ques 

at 

of Petitioner's Authorized Representative or, if none, Petitioner: 

Printed Name: i Houston 

Date: 

[= Ja 

= 

2094 

Signature of Respondent's authorized representative: 

pri Name: Vicgle 

M. 

I aers

Page 3

{ 

CY. 

Assessor’s Orrice, Suite 310 

One Citv Sauare 

- Warren, MI 48093-2397 

Tim 

7010 

1870 

0002 

k900 

L274 

> 

b=)

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

REC~IVED 

NOV ¢ g 2024 

MICHIGAN T#v TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Joyce Houston 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.24-003879-TT 

City of Warren 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(EXEMPTION) 

1. 

The subject property is in Macomb 

County. 

2. 

Property Parcel No: 13-14-177-023 

. (If more 

than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form 

addressing all other parcels at issue.) 

3. 

The property identified above shall be granted an exemption under MCL 211.7u 

for the 2024 

tax year(s); the amount of the exemption is 

50 

%. 

4. 

The property's taxable value (TV), as confirmed by the Board of Review, for the tax 

year(s) at issue: 

Tax year 

Taxable Value 

2024 

$129,265 

5. 

The TV for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

Taxable Value 

2024 

$64,633

Page 2

MTT Docket No. 24-003879-TT 

Page 2 of 2 

8. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of this Consent Judgment including, but not limited to, the joint 

payment of the refund, the waiver of interest, etc. (attach additional page if 

necessary): 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Ques 

at 

of Petitioner's Authorized Representative or, if none, Petitioner: 

Printed Name: i Houston 

Date: 

[= Ja 

= 

2094 

Signature of Respondent's authorized representative: 

pri Name: Vicgle 

M. 

I aers

Page 3

{ 

CY. 

Assessor’s Orrice, Suite 310 

One Citv Sauare 

- Warren, MI 48093-2397 

Tim 

7010 

1870 

0002 

k900 

L274 

> 

b=)

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 

0CT 2 9 2024 

MICHIGAN TAX TRIBUNAL 

MARLON |. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 24-003879 

Section 1: Respondent’s Contact Information 

One City Square 

First Name: 

M.L: 

Last Name/Company Name/Unit of Government: 

City of Warren 

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

County: Macomb 

City or Town: 

State: 

ZIP Code: 

Warren 

MI 

148093 

Telephone Number: 

Fax Number: 

58667 4.4532 

586574.0793 

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

First Name: 

Nicole 

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

1 

M.L: 

Last Name: 

M 

Travers 

Firm Name (if any): 

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

State: 

ZIP Code: 

City or Town: 

Warren 

MI 

[48093 

Telephone Number: 

Fax Number: 

586.57 4 -4(,2S 

586574.0793 

ntravers@cityofwarren.org 

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

Section 3: Subject Property Information 

Yes 

0 No 

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

[0 No 

[J Not Applicable 

Oa Yes 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Petitioner did show up at the correct appointment time but one day late when the Board 

was no longer in session. Evidence to follow. 

Section 5: Jurisdictional Issues 

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

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

[i] Na 

if yes, check which BOR Petitioner attended: [} March 

[| July 

[1 December 

If no, was the Notice of Assessment property sent to Petitioner prior to the March BOR? O Yes 

[a] No 

*Submit a copy of the Notice of Assessment with the Answer. 

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

[] No 

If yes, cite the Board's authority. 

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

[Hl] No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[] Yes 

[| No 

if so, what is the issue date?

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

MARLON |. BROWN, DPA 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? [14 Yes 

[J No 

if Yes, check which BOR Petitioner attended: [_] March 

[4] duly 

[] December 

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

Uly 

J 

74 

lo, 203 

{F PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption ata BOR? [| Yes 

[J No 

if Yes, check which BOR Petitioner attended: |] March 

[1 July 

[] December 

Tax Year(s) denied: 

List the date the exemption was denied: 

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

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

{check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 6: Valuation Information use the multiple parcel form for additional, contiguous parcels, 

Parcel Identification Number: 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

[Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Current Taxable Value as established by the BOR: 

What do you believe is the fair market value {also known as True Cash Value}? 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

Joyce Houston 

Petitioner. 

Parcel I.D. No. 

13-14-177-023 

M.T.T. Docket No. 

24-003789 

CITY OF WARREN, 

Address 

28037 Palomino 

Respondent. 

/ 

Joyce Houston 

Michigan Tax Tribunal 

28037 Palomino 

Po Box 30232 

Warren MI 48093 

Lansing, MI 48909 

Nicole Travers, MAAO 

One City Square, Suite 310 

Warren, Michigan 48093 

(586) 574-4625 

/ 

PROOF OF SERVICE 

STATE OF MICHIGAN) 

) SS. 

COUNTY OF MACOMB) 

On the date below, 

| sent by first-class mail of Respondent's Answer 

: 

Joyce Houston 

Michigan Tax Tribunal 

28037 Palomino 

Po Box 30232 

Warren MI 48093 

Lansing, MI 48909 

| declare that the statements above are true to the best bf my information 

knowledge, and belief. 

October 23, 2024

Page 5

CERTIFIED MAIL. 

waren ull] 

Assessor’s Orrick, Suite 310 

One City SauARE 

. 7010 1870 

0002 L839 

9188 

Warren, MI 48093-2397

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

RECEIVED 

AUG 2 0 2024 

LET 

eg 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. EROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule {TTR) 277(3}, you MUST submit a copy of the notice giving rise to the appeal 

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

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

MA 

TlooSker Name 

NCE. 

FIEo 

Malling Adress (No. Sa] P.O. Box or Rural Route) 

AK037] PA Aomin® 

Drive 

* 

“City or Town 

Stale 

2iP Code 

ACTEM 

MT 

HUES 

EE Number 

Fax Number 

2 B03), 

oh a {do gE enter unless you A MTT to send ail correspondence via e-mail} 

Ash pao 

ee 1a 

00 hep. coon 

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

First Name 

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 

How many 

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

parcels are you 

Yes* 

No 

sppealing? 

*If yes, use a multiple parcel form for information regarding any contiguaus parcels, 

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

Ten ye (Noy 

Street, Cily, ST, ZIP) 

(if mulUple, ist first property's address] 

7 Pak 

pos 

Ore 

Taxing 

3] (City or Township) 

County 

Mo Comb

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

ail that apply) 

{1 True Cash and Taxable Value 

X Poverty Exemption 

[J Taxable Value Only (calculation) 

{} Disabled Veterans Exemption 

[C3 Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

a Exemption from Taxation (other than the deniat ofa 

[J Classification 

Principat Residence or Qualified Agricultural Exemption} 

Section 5: Explain the Reason for this Appeal 

IT Got My 

Dies AND 

DANS Miss 

UP 

July 

1h bas Fhe (uN Cour + 

day 

and 

1 ag 

Swe He 

lady 

Sard 

ol 

| 

(7, 2034 

So 

= came 

on dhe 

(MH 

whieh was Hie Weg cate. 

Put T= Ard Shao up oN FME bat 

NOT He 

Tisit Ate 

Section 6: Jurisdictional Issues 

Year(s) you YY q 

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

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

[1 uly 

[1 December 

1 No, check the applicable reason(s}: 

Not required to attend 

Assessment Change Notice was not received by Petitioner 

Appealing a purported Clericat Error or Mutual Mistake of Fact (if yas, include explanation In Section 5) 

Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping 

, 

Did you request a poverty exemption at the ors J 

ves XE 

If Yes, check which BOR considered your application 

AND 

alljch the BOR decision: [J March 

Der 

[1 pecember 

If No, explain why:

Page 3

“rp 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7; Valuation Information ruse the muttipte parcet form for additional, contiguous parcels. 

Parcel identification Number: 

Classification of Property: 

Real 

Pergonal 

(check one) 

Aorigiurel 

Compareial rp = 

Timber-Cutover 

Developmental 

ini 

{check one} 

Current Assessed Valus (also known as Stale EYualized Value) as established by the BOR: 

‘What do you belleve is lhe fair market value (also known as True Cash Value)? 

Multiply the Trua Gash Value by .§ and enter hare. This is your contention of Assessed Value. 

If you believe the Taxable Value differs from your contention of Assessed Valua, enter your contention of Taxable Value. 

Section 8: Classification Information «oniy the MI Dep't of Treasury may appaal this issue to the Tribunal 

Parcel identification Number: 

| 

Current Taxable Value as established by the BOR: 

: 

Current Classification of Properly as established by Board of Review: 

Real 

Personal 

{check ane) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Ulility 

(check one} 

What do you beliave is the property's classification? 

Real 

Personal 

{check one} 

0 

Agricultural 

Commercial 

Industrial Residential 

Timbar-Gutover 

Developmental 

Utility 

(check one) 

improved properly, how is he property currently being used? 

If improved properly, far what Use was tha property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject properly hava a Principal Residence Exempllon of 

at least 60% as of the date of the filing of this petition? 

ves 

[J No 

Ara 

you appealing ONLY Lhe denial of a Poverty Exemption or Disabled Veterans Exemption? 

Yes 

[1 No 

If 

ydu answared yes to either or both of the above quastions, you are not requirad to pay any filing fees. 

The filing fee is based on the greater of the Slate Equalized Value or Taxable Value in contention, 

If you are appealing more than one 

parcel, the parcel with {he highest Slata Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus 

$26.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. 

if your property is residential properly (see MCL 205.762) and 

he State Equalized Value or Taxable Value In contention ls: 

Filing Fea ls: 

$100,000.00 and under

Page 5

2024

Page 6

Joy

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

Joyce Houston,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003879

City Of Warren,

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 17, 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

Joyce Houston,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003879

City Of Warren,

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 17, 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

RECEIVED 

AUG 2 0 2024 

LET 

eg 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. EROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule {TTR) 277(3}, you MUST submit a copy of the notice giving rise to the appeal 

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

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

MA 

TlooSker Name 

NCE. 

FIEo 

Malling Adress (No. Sa] P.O. Box or Rural Route) 

AK037] PA Aomin® 

Drive 

* 

“City or Town 

Stale 

2iP Code 

ACTEM 

MT 

HUES 

EE Number 

Fax Number 

2 B03), 

oh a {do gE enter unless you A MTT to send ail correspondence via e-mail} 

Ash pao 

ee 1a 

00 hep. coon 

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

First Name 

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 

How many 

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

parcels are you 

Yes* 

No 

sppealing? 

*If yes, use a multiple parcel form for information regarding any contiguaus parcels, 

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

Ten ye (Noy 

Street, Cily, ST, ZIP) 

(if mulUple, ist first property's address] 

7 Pak 

pos 

Ore 

Taxing 

3] (City or Township) 

County 

Mo Comb

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

ail that apply) 

{1 True Cash and Taxable Value 

X Poverty Exemption 

[J Taxable Value Only (calculation) 

{} Disabled Veterans Exemption 

[C3 Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

a Exemption from Taxation (other than the deniat ofa 

[J Classification 

Principat Residence or Qualified Agricultural Exemption} 

Section 5: Explain the Reason for this Appeal 

IT Got My 

Dies AND 

DANS Miss 

UP 

July 

1h bas Fhe (uN Cour + 

day 

and 

1 ag 

Swe He 

lady 

Sard 

ol 

| 

(7, 2034 

So 

= came 

on dhe 

(MH 

whieh was Hie Weg cate. 

Put T= Ard Shao up oN FME bat 

NOT He 

Tisit Ate 

Section 6: Jurisdictional Issues 

Year(s) you YY q 

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

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

[1 uly 

[1 December 

1 No, check the applicable reason(s}: 

Not required to attend 

Assessment Change Notice was not received by Petitioner 

Appealing a purported Clericat Error or Mutual Mistake of Fact (if yas, include explanation In Section 5) 

Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping 

, 

Did you request a poverty exemption at the ors J 

ves XE 

If Yes, check which BOR considered your application 

AND 

alljch the BOR decision: [J March 

Der 

[1 pecember 

If No, explain why:

Page 3

“rp 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7; Valuation Information ruse the muttipte parcet form for additional, contiguous parcels. 

Parcel identification Number: 

Classification of Property: 

Real 

Pergonal 

(check one) 

Aorigiurel 

Compareial rp = 

Timber-Cutover 

Developmental 

ini 

{check one} 

Current Assessed Valus (also known as Stale EYualized Value) as established by the BOR: 

‘What do you belleve is lhe fair market value (also known as True Cash Value)? 

Multiply the Trua Gash Value by .§ and enter hare. This is your contention of Assessed Value. 

If you believe the Taxable Value differs from your contention of Assessed Valua, enter your contention of Taxable Value. 

Section 8: Classification Information «oniy the MI Dep't of Treasury may appaal this issue to the Tribunal 

Parcel identification Number: 

| 

Current Taxable Value as established by the BOR: 

: 

Current Classification of Properly as established by Board of Review: 

Real 

Personal 

{check ane) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Ulility 

(check one} 

What do you beliave is the property's classification? 

Real 

Personal 

{check one} 

0 

Agricultural 

Commercial 

Industrial Residential 

Timbar-Gutover 

Developmental 

Utility 

(check one) 

improved properly, how is he property currently being used? 

If improved properly, far what Use was tha property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject properly hava a Principal Residence Exempllon of 

at least 60% as of the date of the filing of this petition? 

ves 

[J No 

Ara 

you appealing ONLY Lhe denial of a Poverty Exemption or Disabled Veterans Exemption? 

Yes 

[1 No 

If 

ydu answared yes to either or both of the above quastions, you are not requirad to pay any filing fees. 

The filing fee is based on the greater of the Slate Equalized Value or Taxable Value in contention, 

If you are appealing more than one 

parcel, the parcel with {he highest Slata Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus 

$26.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. 

if your property is residential properly (see MCL 205.762) and 

he State Equalized Value or Taxable Value In contention ls: 

Filing Fea ls: 

$100,000.00 and under

Page 5

2024

Page 6

Joy

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.