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, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003159 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that it has no authority over 

Petitioner’s appeal. Based on the information provided in the petition and 

accompanying documentation, Petitioner is seeking a principal residence exemption 

(“PRE”) for the 2025 tax year. However, Respondent indicated in their answer, filed 

September 10, 2025, “the City of Detroit did not deny the PRE; there was never an 

exemption filed with the City of Detroit.” Petitioner is not appealing the denial of a PRE 

by the local taxing authority or other authorized agency but rather is attempting to apply 

to the Tribunal directly for such an exemption. Pursuant to MCL 205.731, the Tribunal’s 

authority is limited to “a proceeding for direct review of a final decision, finding, ruling, 

determination, or order of an agency relating to assessment, valuation, rates, special 

assessments, allocation, or equalization, under the property tax laws of this state.”1 If 

there is no final decision, finding, ruling, determination or order, the Tribunal has no 

jurisdiction or authority, and “a court which has determined that it has no jurisdiction 

should not proceed further except to dismiss the action.”2 Petitioner was required, 

rather, to file a new PRE affidavit for the 2025 tax year with the assessor of the local tax 

collecting unit.3 Therefore, 

 

IT IS ORDERED that the case is DISMISSED. 

 

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

 

APPEAL RIGHTS 

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

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

Appeals. 

 

 

1 MCL 205.731(a). 

2 Fox v Board of Regents of the University of Michigan, 375 Mich 238, 243; 134 NW2d 146 (1985). 

33 MCL 211.7cc(19) was amended July 11, 2022 to grant assessors sole authority over the processing of 

PRE affidavits “for the current calendar year or the immediately preceding 3 calendar years.” Id.

Page 2

MTT Docket No. 25-003159 

Page 2 of 2 

 

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. 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: September 18, 2025 

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,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003159

City of Detroit,

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.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 25-003159

Page 2 of 7

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.

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: September 10, 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 3

Juana Viruegas-Jaguey

12796 Downing St

Detroit , MI 48217

Page 4

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. 25-003159

City of Detroit,

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

Page 5

MTT Docket

Page 6

S

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Page 1

SEE, 

Eg 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Juana Viruegas-Jaguey 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MOAHR Docket No. 25-003159 

City of Detroit 

} 

Respondent(s) 

PROOF OF SERVICE 

Cache’ Johnson 

states that on 09/10/2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the respondent's answer 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Juana Viruegas-Jaguey 

12796 Downing 

Detroit, M1 48217 

Gr of person who is serving/mailing copy] 

Cache’ Johnson 

[Print/type name of person serving/mailing copy] 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

611 W. OTTAWA ST « P.O. BOX 30232 « LANSING, MICHIGAN 48909-8195 « 517-335-9760

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

ORLENE HAWKS 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

MOAHR DOCKET NO. 25-003159 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

document, you may be held in default. 

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 

Section 1: Respondent’s Contact Information 

Unit of Government 

City of Detroit 

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

First Name 

MI. 

Last Name 

Cache’ 

D 

Johnson 

Firm Name (if any) 

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

2 Woodward Ave., Ste 804 

City or Town 

State 

ZIP Code 

Detroit 

MI 

48226 

Telephone Number 

Fax Number 

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

taxtribunal@detroitmi.gov 

Section 3: Subject Property Information 

Parcel Identification Number(s): 

20018345 

[J Yes 

[J No [ Not Applicable 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels are adjoining (i.e. touch). 

Classification of Property: 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one)

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Upon review, the City of Detroit did not deny the Principal Residence Exemption; there 

was never an exemption filed with the City of Detroit for the vacant lot at 12802 

Downing, nor the adjoining property at 12796 Downing. There was a PRE for the 

property at 12796 but it was continued from the previous owner and has been removed 

for the upcoming year; a PRE was never received for 12796 Downing or 12802Downing 

for Juana Viruegas-Jaguey. This can be resolved by simply completing a PRE and 

submitting it to our office. 

Section 5: Jurisdictional Issues 

List the tax year(s) denied: 

Check what action prompted this appeal: 

[J Notice of Denial of Principal Residence Exemption was issued 

[| Denial by Board of Review [] Denial by Dept. of Treasury 

[4 Other 

If you checked “other” above explain: 

There was no PRE to deny; our office never received one. 

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

O March 

O July 

[mm] December 

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

Signature *required 

Respondent or Attorney/Authorized Representative’s Signature: 

Is!

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

PAPER FILING INSTRUCTIONS FOR ANSWER TO 

PRINCIPAL RESIDENCE/QUALIFIED AGRICULTURAL EXEMPTION APPEAL 

Follow these instructions for filing a small claims answer. For any questions that are not 

answered in these instructions, see the Tribunal's website at www.michigan.gov/taxtrib 

or contact the Tribunal at 517-335-9760. 

Mail the completed form to: Michigan Tax Tribunal, P.O. Box 30232, Lansing, MI 48909. 

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

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

township). 

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

Information: Respondent must be represented by an attorney or authorized 

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

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

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

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

Respondent or Respondent's attorney or authorized representative to opt out of 

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

Section 3: Subject Property Information: 

¢ 

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

listed. 

« 

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

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

contiguous or adjoining, list the parcels that are adjoining. 

+ 

Classification of Property: Check the classification of the property being 

appealed. 

Section 4: Explain Your

Page 5

STATE OF

Page 6

0

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. 25-003159

Section 1: Respondent’s Contact Information

Filer Type:

Local Unit of Government

Unit of Government

City of Detroit (Wayne)

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

First Name

Cache'

M.I.

Last Name

Johnson

Firm Name (if any)

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

2 Woodward Ave

Ste 804

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

313-525-1965

Fax Number

E-mail Address

Cache.Johnson@Detroitmi.gov

Section 3: Subject Property Information

Parcel Identification Number(s):

20018345

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

Upon review, the City of Detroit did not deny the PRE; there was never an exemption filed with the City of Detroit for the vacant lot at 12802 Downin, nor the 

adjoining property at 12796 Downing. There was a PRE for the property at 12796 but it was continued from the previous owner and has been removed for the 

upcoming year; a PRE was never received for 12796 or 12802 Downing for Juana Viruegas-Jaguey. This can be resolved by simply completing a PRE and 

submitting it to our office. 

Section 5: Jurisdictional Issues

List the tax year(s) denied:

Check what action prompted this appeal:

Local Unit

If you checked “other” above, explain:

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

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

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Cache' Johnson

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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 

Juana Viruegas-Jaguey, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003159 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

On August 17, 2025, Petitioner filed a Petition for the Denial for Principal Residence 

Exemption (PRE). Additionally, on August 25, 2025, Petitioner paid the $25 petition 

filing fee, both 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 Petition for the Denial of PRE, 

failed to file a copy of the notice giving rise to the appeal, i.e. PRE Denial, and failed to 

pay the requisite petition filing fee.1 Although Petitioner timely responded to the Order 

of Default by filing the petition and paying the filing fee, their attempt to cure is 

incomplete because Petitioner failed to include a copy of the PRE denial.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 PRE denial, (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.

Page 2

MTT Docket No. 25-003159 

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 

 

 

 

 

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). 

5 See also MCL 205.732.

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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

Juana Viruegas-Jaguey,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003159

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: September 4, 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. 25-003159

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: September 4, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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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

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 25-003174

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

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

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Juana

M.I.

Last Name/Company Name

Viruegas-Jaguey

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

12796 Downing St

City or Town

Detroit

State

Michigan

ZIP Code

48217

Telephone Number

313 808 5754

Fax Number

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

viruegasjj0305@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

Section 3: Subject Property Information

Parcel Identification Number:

20018345

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel 

form for information regarding any contiguous parcels. If no, you must file separate appeals for each non-

contiguous or non-adjoining parcels or you will be defaulted.

Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 

12802 Downing St

Detroit

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48217

Taxing Authority:

City of Detroit (Wayne)

County:

Wayne

Classification of Property:

Personal

Residential

Section 4: Check which of the following you are appealing

Principal Residence Exemption

Section 5: Explain the Reason for this Appeal

Im appealing the City of Detroit's denial of my principal Residence Exemption.It is my primary home and I occupy it.

Section 6: Jurisdictional Issues

List the year(s) denied:

2025

Indicate who denied the exemption under appeal:

County 

If you checked “other” above, explain:

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

05/17/2025

Fee Information

A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition.

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

Petitioner or Attorney/Authorized Representative’s Signature: 

Juana Viruegas Jaguey

/s/

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Submission Page

DOCKET NO. 25-003174

Date Submitted: August 17, 2025

Party Filing Document

Petitioner

File(s):

Amended Petition

02._Property_Tax_Appeal_Petition_Form_Principal_Residence_Qualified_Agricultural_Exemption.468b8cf3-cd1f-49e9-9c28-c3e45ca39eae (4).pdf

Motion to Amend – Subsequent Year

The fee for this Motion is based on the fee for the filing of a petition. Please provide the information requested below to allow us to calculate the fee.

What is the state equalized or taxable value in contention (amount in dispute) as reflected in the Motion?

How many parcels were appealed in the previous petition?

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

Yes

Is the sole issue of your appeal a request for a poverty exemption?

No

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 PETITION FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 

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

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

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Juana

M.I.

Last Name/Company Name

Viruegas-Jaguey

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

12796 Downing St

City or Town

Detroit

State

Michigan

ZIP Code

48217

Telephone Number

313 808 5754

Fax Number

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

viruegasjj0305@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

Section 3: Subject Property Information

Parcel Identification Number:

20018345

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel 

form for information regarding any contiguous parcels. If no, you must file separate appeals for each non-

contiguous or non-adjoining parcels or you will be defaulted.

Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 

12802 Downing St

Detroit

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48217

Taxing Authority:

City of Detroit (Wayne)

County:

Wayne

Classification of Property:

Personal

Residential

Section 4: Check which of the following you are appealing

Principal Residence Exemption

Section 5: Explain the Reason for this Appeal

Im appealing the City of Detroit's denial of my principal Residence Exemption.It is my primary home and I occupy it.

Section 6: Jurisdictional Issues

List the year(s) denied:

2025

Indicate who denied the exemption under appeal:

County 

If you checked “other” above, explain:

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

05/17/2025

Fee Information

A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition.

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

Petitioner or Attorney/Authorized Representative’s Signature: 

Juana Viruegas Jaguey

/s/

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Submission Page

DOCKET NO. 25-003174

Date Submitted: August 17, 2025

Party Filing Document

Petitioner

File(s):

Motion to Amend – Subsequent Year

The fee for this Motion is based on the fee for the filing of a petition. Please provide the information requested below to allow us to calculate the fee.

What is the state equalized or taxable value in contention (amount in dispute) as reflected in the Motion?

How many parcels were appealed in the previous petition?

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

Yes

Is the sole issue of your appeal a request for a poverty exemption?

Yes

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.