Juana Viruegas-Jaguey, Petitioner V City Of Detroit, 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 

Juana Viruegas-Jaguey, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002948 

 

City Of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that Petitioner was placed in 

default on August 14, 2025, because Petitioner failed to file a copy of the notice giving 

rise to the appeal and failed to pay the required petition filing fee.1 On August 25, 2025, 

Petitioner responded by paying the petition filing fee; however, their attempt to cure the 

default was incomplete as Petitioner failed to include a copy of the notice giving rise to 

the appeal. On September 8, 2025, the Tribunal extended the time for Petitioner to cure 

the default by an additional 14 days, and they have failed to respond. Petitioner has not 

complied with either order, and the latter stated that “failure to comply with this Order 

may result in the dismissal of the case . . .” and referenced Grimm v Dep’t of Treasury.2 

In Grimm, the Michigan Court of Appeals summarized factors that the Tribunal should 

consider before imposing the sanction of dismissal. Those factors are: 

 

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) 

the degree of compliance with other parts of the court's orders; (6) 

attempts to cure the defect; and (7) whether a lesser sanction would better 

serve the interests of justice.3 

 

Here, Petitioner’s failure to comply with multiple orders has established a history of 

deliberate delay. As a result, giving careful consideration to the factors involved and 

considering all options in determining what sanction is just and proper, the Tribunal 

finds that dismissal is appropriate, and a lesser sanction would not be appropriate in 

light of Petitioner’s history of noncompliance in this case. 

 

Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

 

1 Information on Tribunal rules and filing fees can be found online at www.michigan.gov/taxtrib. 

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

3 Id. at 149.

Page 2

MTT Docket No. 25-002106 

Page 2 of 2 

 

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

 

APPEAL RIGHTS 

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal. 

 

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

 

 

Entered: October 7, 2025 

 

 

By _____________________________ 

kac 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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 

Juana Viruegas-Jaguey, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002948 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

On August 25, 2025, Petitioner paid the $125 petition filing fee in response to the 

Tribunal’s August 14, 2025 Order of Default. 

 

The Tribunal has considered the response and the case file and finds that Petitioner 

was held in default because Petitioner failed to file a copy of the notice giving rise to the 

appeal, i.e. Board of Review (BOR) results and failed to pay the requisite petition filing 

fee.1 Although Petitioner timely responded to the Order of Default by paying the filing 

fee, their attempt to cure is incomplete because Petitioner failed to include a copy of the 

BOR results.2 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 the 

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 BOR results, (2) file a Motion to Set Aside Default, (3) pay 

the $25.00 fee required 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 TTR 279(3). 

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 day. A submission on a Saturday, a Sunday, or a

Page 2

MTT Docket No. 25-002948 

Page 2 of 2 

 

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

TTR 237.5 

 

 

Entered: September 8, 2025 

 

 

By _____________________________ 

kac 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk 

 

 

 

 

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). 

5 See also MCL 205.732.

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 

- 

2 

AUG 25205 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Juana Viruegas-Jaguey, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 25-002948 & 

MTT Docket No. 25-003159 

lraninto: 4608 

City of Detroit, 

Presiding Judge: 

5 

0 

Respondent. 

Patricia L. Halm): 

Ji 

Ul] 

ORDER SEVERING PRINCIPAL RESIDENCE EXEMPTION APPEAL AND 

ASSIGNING IT TO DOCKET NUMBER 25-003159 

ORDER HOLDING PETITIONER IN DEFAULT IN DOCKET NO. 25-003159 

ORDER HOLDING PETITIONER IN DEFAULT IN DOCKET NO. 25-002948 

On June 5, 2025, Petitioner filed their petition and indicated that the issues being 

appealed are the true cash and taxable value of Parcel No. 20018345 and the denial of 

a Principal Residence Exemption (PRE) for the same parcel. 

The Tribunal has considered the petition and the case file and finds that good cause 

exists to sever the petition into two separate dockets given the different procedural and 

legal issues pertaining to the valuation of the subject property and Petitioner's claim 

regarding the denial of the PRE. 

However, the Tribunal notes that there are procedural defects that must be corrected 

and addressed on both dockets. 

Notably, Petitioner did not pay the required fee for the 

filing of the petition or submit a copy of the notice giving rise to the appeal for either 

issue. While Petitioner checked the box in the fee information section of the petition 

indicating that the subject property has a PRE of at least 50% as of the date of filing the 

petition, which would result in no required filing fee, Petitioner is also appealing the 

denial of the PRE and indicated in Section 5 of the petition that as of filing, the PRE is 

0%. Thus, Petitioner is required to pay the filing fee for both petitions. Therefore, 

IT IS ORDERED that Petitioner's appeal regarding the denial of the PRE is SEVERED 

and ASSIGNED to Docket No. 25-003159.

Page 2

MTT Docket No. 25-002948 & 25-003159 

Page 2 of 2 

filing system, must be filed on the assigned docket as a “Severed Petition,” (2) submit a 

copy of the PRE denial notice, and (3) pay the $25.00 filing fee for the filing of the 

petition. 

IT IS FURTHER ORDERED that Petitioner is HELD IN DEFAULT in Docket No. 25- 

002948. 

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

default: (1) file a copy of the action taken by the Board of Review, and (2) pay the 

required $125.00 fee for the filing of the petition. The foregoing must be filed with the 

Tribunal within 14 days of entry of this order." 

Failure to comply with this order will result in Petitioner being required to file a motion to 

set aside default (with the appropriate filing fee). 

mi 

Co 

1 

, 

Entered: August 14, 2025 

By alicia 

A 

- Hag. 

cslic 

PROOF OF SERVICE 

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

parties or their attorneys or authorized representatives, 

if any, utilizing either the mailing 

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

representatives. 

By: Tribunal Clerk 

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

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

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

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

25-002948

25-003159

RECEIVED 

- 

2 

AUG 25205 

i 

ARH VIRUELAS 

25-002948 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Juana Viruegas-Jaguey, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 25-002948 & 

MTT Docket No. 25-003159 

Traninfo:4606 

City of Detroit, 

Presiding Judge, |. 

Respondent. 

Patricia L. Halm): 

Jia 

Ul 

ORDER SEVERING PRINCIPAL RESIDENCE EXEMPTION APPEAL AND 

ASSIGNING IT TO DOCKET NUMBER 25-003159 

ORDER HOLDING PETITIONER IN DEFAULT IN DOCKET NO. 25-003159 

ORDER HOLDING PETITIONER IN DEFAULT IN DOCKET NO. 25-002948 

On June 5, 2025, Petitioner filed their petition and indicated that the issues being 

appealed are the true cash and taxable value of Parcel No. 20018345 and the denial of 

a Principal Residence Exemption (PRE) for the same parcel. 

The Tribunal has considered the petition and the case file and finds that good cause 

exists to sever the petition into two separate dockets given the different procedural and 

legal issues pertaining to the valuation of the subject property and Petitioner's claim 

regarding the denial of the PRE. 

However, the Tribunal notes that there are procedural defects that must be corrected 

and addressed on both dockets. 

Notably, Petitioner did not pay the required fee for the 

filing of the petition or submit a copy of the notice giving rise to the appeal for either 

issue. While Petitioner checked the box in the fee information section of the petition 

indicating that the subject property has a PRE of at least 50% as of the date of filing the 

petition, which would result in no required filing fee, Petitioner is also appealing the 

denial of the PRE and indicated in Section 5 of the petition that as of filing, the PRE is 

0%. Thus, Petitioner is required to pay the filing fee for both petitions. Therefore, 

IT IS ORDERED that Petitioner's appeal regarding the denial of the PRE is SEVERED 

and ASSIGNED to Docket No. 25-003159.

Page 2

MTT Docket No. 25-002948 & 25-003159 

Page 2 of 2 

filing system, must be filed on the assigned docket as a “Severed Petition,” (2) submit a 

copy of the PRE denial notice, and (3) pay the $25.00 filing fee for the filing of the 

petition. 

IT IS FURTHER ORDERED that Petitioner is HELD IN DEFAULT in Docket No. 25- 

002948. 

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

default: (1) file a copy of the action taken by the Board of Review, and (2) pay the 

required $125.00 fee for the filing of the petition. The foregoing must be filed with the 

Tribunal within 14 days of entry of this order." 

Failure to comply with this order will result in Petitioner being required to file a motion to 

set aside default (with the appropriate filing fee). 

mi 

Co 

1 

, 

Entered: August 14, 2025 

By alicia 

A 

- Hag. 

cslic 

PROOF OF SERVICE 

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

parties or their attorneys or authorized representatives, 

if any, utilizing either the mailing 

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

representatives. 

By: Tribunal Clerk 

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

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

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

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 

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 

Juana Viruegas-Jaguey, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002948 & 

 

 

 

 

 

 

 

 MTT Docket No. 25-003159 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER SEVERING PRINCIPAL RESIDENCE EXEMPTION APPEAL AND 

ASSIGNING IT TO DOCKET NUMBER 25-003159 

 

ORDER HOLDING PETITIONER IN DEFAULT IN DOCKET NO. 25-003159 

 

ORDER HOLDING PETITIONER IN DEFAULT IN DOCKET NO. 25-002948 

 

On June 5, 2025, Petitioner filed their petition and indicated that the issues being 

appealed are the true cash and taxable value of Parcel No. 20018345 and the denial of 

a Principal Residence Exemption (PRE) for the same parcel. 

 

The Tribunal has considered the petition and the case file and finds that good cause 

exists to sever the petition into two separate dockets given the different procedural and 

legal issues pertaining to the valuation of the subject property and Petitioner’s claim 

regarding the denial of the PRE. 

 

However, the Tribunal notes that there are procedural defects that must be corrected 

and addressed on both dockets. Notably, Petitioner did not pay the required fee for the 

filing of the petition or submit a copy of the notice giving rise to the appeal for either 

issue. While Petitioner checked the box in the fee information section of the petition 

indicating that the subject property has a PRE of at least 50% as of the date of filing the 

petition, which would result in no required filing fee, Petitioner is also appealing the 

denial of the PRE and indicated in Section 5 of the petition that as of filing, the PRE is 

0%. Thus, Petitioner is required to pay the filing fee for both petitions. Therefore, 

 

IT IS ORDERED that Petitioner’s appeal regarding the denial of the PRE is SEVERED 

and ASSIGNED to Docket No. 25-003159. 

 

IT IS FURTHER ORDERED that Petitioner is HELD IN DEFAULT in Docket No. 25-

003159. 

 

IT IS FURTHER ORDERED that Petitioner shall (1) file a Petition form for Principal 

Residence Exemption appeal within 21 days of entry of this order. The petition shall 

note the docket number assigned by the Tribunal and if filed utilizing the Tribunal’s e-

Page 2

MTT Docket No. 25-002948 & 25-003159 

Page 2 of 2 

 

filing system, must be filed on the assigned docket as a “Severed Petition,” (2) submit a 

copy of the PRE denial notice, and (3) pay the $25.00 filing fee for the filing of the 

petition. 

 

IT IS FURTHER ORDERED that Petitioner is HELD IN DEFAULT in Docket No. 25-

002948. 

 

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

default: (1) file a copy of the action taken by the Board of Review, and (2) pay the 

required $125.00 fee for the filing of the petition. The foregoing must be filed with the 

Tribunal within 14 days of entry of this order.1 

 

Failure to comply with this order will result in Petitioner being required to file a motion to 

set aside default (with the appropriate filing fee). 

 

 

Entered: August 14, 2025 

 

 

By _____________________________ 

cs/jc 

 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk 

 

 

 

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5).

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

Page 1

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 

Juana Viruegas-Jaguey, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002948 & 

 

 

 

 

 

 

 

 MTT Docket No. 25-003159 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER SEVERING PRINCIPAL RESIDENCE EXEMPTION APPEAL AND 

ASSIGNING IT TO DOCKET NUMBER 25-003159 

 

ORDER HOLDING PETITIONER IN DEFAULT IN DOCKET NO. 25-003159 

 

ORDER HOLDING PETITIONER IN DEFAULT IN DOCKET NO. 25-002948 

 

On June 5, 2025, Petitioner filed their petition and indicated that the issues being 

appealed are the true cash and taxable value of Parcel No. 20018345 and the denial of 

a Principal Residence Exemption (PRE) for the same parcel. 

 

The Tribunal has considered the petition and the case file and finds that good cause 

exists to sever the petition into two separate dockets given the different procedural and 

legal issues pertaining to the valuation of the subject property and Petitioner’s claim 

regarding the denial of the PRE. 

 

However, the Tribunal notes that there are procedural defects that must be corrected 

and addressed on both dockets. Notably, Petitioner did not pay the required fee for the 

filing of the petition or submit a copy of the notice giving rise to the appeal for either 

issue. While Petitioner checked the box in the fee information section of the petition 

indicating that the subject property has a PRE of at least 50% as of the date of filing the 

petition, which would result in no required filing fee, Petitioner is also appealing the 

denial of the PRE and indicated in Section 5 of the petition that as of filing, the PRE is 

0%. Thus, Petitioner is required to pay the filing fee for both petitions. Therefore, 

 

IT IS ORDERED that Petitioner’s appeal regarding the denial of the PRE is SEVERED 

and ASSIGNED to Docket No. 25-003159. 

 

IT IS FURTHER ORDERED that Petitioner is HELD IN DEFAULT in Docket No. 25-

003159. 

 

IT IS FURTHER ORDERED that Petitioner shall (1) file a Petition form for Principal 

Residence Exemption appeal within 21 days of entry of this order. The petition shall 

note the docket number assigned by the Tribunal and if filed utilizing the Tribunal’s e-

Page 2

MTT Docket No. 25-002948 & 25-003159 

Page 2 of 2 

 

filing system, must be filed on the assigned docket as a “Severed Petition,” (2) submit a 

copy of the PRE denial notice, and (3) pay the $25.00 filing fee for the filing of the 

petition. 

 

IT IS FURTHER ORDERED that Petitioner is HELD IN DEFAULT in Docket No. 25-

002948. 

 

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

default: (1) file a copy of the action taken by the Board of Review, and (2) pay the 

required $125.00 fee for the filing of the petition. The foregoing must be filed with the 

Tribunal within 14 days of entry of this order.1 

 

Failure to comply with this order will result in Petitioner being required to file a motion to 

set aside default (with the appropriate filing fee). 

 

 

Entered: August 14, 2025 

 

 

By _____________________________ 

cs/jc 

 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk 

 

 

 

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5).

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

Page 1

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

Juana Viruegas-Jaguey,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002948

City of Detroit,

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: July 30, 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

Juana Viruegas-Jaguey

12796 Downing St

Detroit , MI 48217

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

Juana Viruegas-Jaguey,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002948

City of Detroit,

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: July 30, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

RECEIVED 

JUN 10 2025 

MICHIGAN Ta X 

STATE OF MICHIGAN 

TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, 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 

First Name 

ML 

Last Name/Company Name 

Yuan a 

\IRUEbAS- TAGUEY 

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

12146 

Downing 

st 

City or Town 

State 

ZIP Code 

Delvoi } 

m\ 

48 2\F 

Telephone Number 

Fax Number 

(313) 09 5% 54 

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

Section 2: Petitioner's Altornayiiuthanzed 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 

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

parcelsareyou | [7] yves* 

Now 

appealing? 

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

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 (cheokall that apply) 

| A True Cash and Taxable Value 

[OJ Poverty Exemption 

[OJ Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

O Eligible Manufacturing Personal Property (ESA) 

Exemption from Taxation (other than the denial of a 

0 Classification 

rincipal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

I am 

appealing the 2025 

assessmend 

fov Parce\ 

# 20018345 

becavse 

he property 

located 

ad 

12802 Downing 4 

1g 

my 

Privanary 

residence 

oan 

A should 

qualify 

for 

« 

Principal 

Residence 

Exemption 

Fhe 

Gidy 

of 

Detvoit 

yvacorve chy 

feted 

+he 

PRE 

as 0% 

PAL tionally, 

T dispute the assessed and Faxal 3 

Valves 

oF 4300 

The 

property 

VS 

varcant 

load 

+ad 

Was 

no 

vecen ty 

chang ed 

ow nevship 

ov 

vadergone 

wp rovement 

S 

Haat would Justity vihcapping 

oc an wacvease 

vn Valve, 

T vespec Hully 

request 

that the 

progert 

be veassessed and the 

PRE ve 

coyreckly 

spphiad, 

progerty 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

Did you protest the assessment at a Board of Review (BOR)? Aes 

O No 

If Yes, check which BOR you attended AND attach the BOR decision: A 

maroh 

O July 

O December 

If No, check the applicable reason(s): 

[J Not required to attend 

Assessment Change Notice was not received by Petitioner 

O Appealing a purported Clerical Error 

or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

O Appealing within 36 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

2001834% 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

ee 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

1100 

Current Taxable Value as established by the BOR: 

$100 

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

T can 

esbimaR 

base 

owvnntachy 

Sales 

. 

4 1e0. 

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

- 

wr 

50 

. 

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

Section 8: Classification Information *only the Mi Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

20018349 

Proper Ly 

classification: 402 —Residential Vaca? (but yev 

9 

~ 

Current Classification of Property as established by Board of Review: 

+ his 

) 

Real 

Personal 

(check one) 

Lon dispote 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What 

do you believe is the property's classification? 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Ifimproved property, how is the property currently being used? 

Dedaary 

 teadence 

Ifimproved property, for What use was the property designed? 

Rest dow Fig

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 property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

es 

O No 

Are you appealing ONLY the denial ofa Poverty Exemption or Disabled Veterans Exemption? 

[| Yes 

O No 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. 

Ifyou are appealing more than one 

parcel, the parcel with the highest State 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

Page 5

ME

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.