Justine M Seath, Petitioner V Township Of Sparta, 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 

Justine M Seath, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000535 

 

Sparta Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

REISSUED ORDER OF DISMISSAL1 

 

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

 

Petitioner failed to file an Affidavit for Disabled Veterans Exemption with the assessing 

officer for the local assessing unit between January 1 and December 31 of the tax 

year(s) at issue, as required by MCL 211.7b. As such, and inasmuch as the Tribunal 

has no equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp LLC v Byron Twp, __ Mich __; __ NW3d __ (2025). 

 

Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

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

 

APPEAL RIGHTS 

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

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

Appeals. 

 

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

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

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

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

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

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 

 

1 The Tribunal finds it necessary to reissue an Order of Dismissal due to a processing error by the 

Tribunal which resulted in the parties not appropriately being served with the Order of Dismissal that was 

issued on April 10, 2026. As such, the parties have the full 21 days to file a motion for reconsideration 

with the Tribunal or a claim of Appeal with the Michigan Court of Appeals, as provided in this order.

Page 2

MTT Docket No. 26-000535 

Page 2 of 2 

 

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: June 1, 2026 

 

 

 

 

By: /s/ Patricia L. Halm 

cs/am 

 

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 

APR 13 2026 

) 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

DISABLED VETERANS EXEMPTION 

MTT DOCKET NO. 26-000535 

Section 1: Respondent’s Contact Information 

Unit of Government 

Township of Sparta 

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

160 Division Street E NW 

City or Town: 

State: 

ZIP Code: 

Sparta 

MI 

149345 

Telephone Number: 6 1 6-88 7-886 3 

Email Address (do not enter unless you want MTT to send all correspondence via emall): 

assessor@spartatownship.org 

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

{} 

First Name: 

M.L: 

Last Name: 

Clifford 

A 

Turner 

Firm Name 

{If any):. 

. 

“Township of Sparta 

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

160 Division Street 

E NW 

City or Town: 

State: 

ZIP Code: 

Sparta 

Ml 

{49345 

Telephone mere 1 6-8 8 7-88 63 

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

assessor@spartatownship.org 

Section 3: Subject Property Information: 

Parcel ldentification Number: 

41-05-14-379-008 

Section 4: Explain Your Answer to this Appeal 

Petitioner was not eligible for a Veterans Exemption for 2025. Form 5107 was not submitted to the local assessing

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 5: Jurisdictional Issues 

Did Petitioner request a disabled veterans exemption by filing an application with the city/township? 

O Yes 

[a] No 

List the date the exemption was denied: 

Tax year(s) denied: 

03/13/26 

2025 

Signature *Rrequired 

Respondent or A 

Isl

Page 3

Cliff Turner 

— 

-— 

- 

From: 

State-Tax-Commission <State-Tax-Commission@michigan.gov> 

Sent: 

Wednesday, March 11, 2026 5:27 PM 

To: 

Cliff Turner 

Subject: 

RE: Veterans Exemption 

Good afternoon: 

MCL 211.7b allows for the Disabled Veteran's Exemption to be granted for the current year only by the statement 

*...January 1 and before December 31 of the calendar year for which the exemption is claimed.” However, MCL 211.53b 

was revised in 2023 to allow the July and December Board of Review authority to grant a disabled veterans exemption as 

a qualified error for current and one year prior for any of the following reasons: 

1) An error made by the local tax collecting unit in the processing of a timely filed exemption affidavit. 

2) A delay in the determination by the United States Department of Veterans Affairs that a veteran is permanently 

and totally disabled as a result of military service and entitled to veteran's benefits at the 100% rate. 

The above indicates that the law does not allow anyone to go back and grant an exemption for any prior years except for 

those reasons that fall under MCL. 211.53b. Unfortunately, because the veteran did not file for the exemption in 2025 

there is no way to be able to go back and grant the exemption. The only suggestion would be to have the veteran try and 

appeal to the Michigan Tax Tribunal but there is no guarantee. 

Let me know if you have any further questions. 

Thanks, 

LaNiece Densteadt 

State Tax Commission 

www.michigan.gov/statetaxcommission 

. 

Michigan Department of 

TREASURY 

From: Cliff Turner <assessor@spartatownship.org> 

Sent: Wednesday, March 11, 2026 3:56 PM 

To: State-Tax-Commission <State-Tax-Commission@michigan.gov> 

Subject: Veterans Exemption 

CAUTION: This is an External email. Please report suspicious emails via the "Report to Abuse” button in 

Outlook

Page 4

ia 

Clifford A. 

Turner, 

Assessor; MMAO(4) 

Sparta Township 

160 Division 

St. 

E. 

Sparta, 

MI 49345 

616-887-8863 

(Voice) 

616-887-3823 

(Facsimile) 

SPARTA TOWNSHIP 

© 

160 E., Division St, Sparta M1 49345 

@ 

(616) 887-8863 Fax (616) 887-3823 

www.spartatownship.otg

Page 5

Deat Applicat SEE 

; 

munication I" 10 iriforin Joi that yout application that 

Prion 

0 \ the 

© Michigan Tax Tribunal 

| 

(www.michigan. gov/taxirib). 

Please contact me df you) have any questions or oncetns.

Page 6

Hired 

i 

Ch of Tréasiiy 

5 

rider sufhority ‘of Public Act 161 of 204 

wh. Filing is mandatory, 

hy 

INSTRUGTIONS: This form Is 16 be 

Used 

1a 3pply for dn sxkéitiption of property taxes Uhder211,7b and 211.76; 161 réal property used ‘and owhed asa 

Jhombstead by a disabled veteran or an wnremarried surviving spouse of a disabled veteran who, immediately bifore death, was eligible fof 

under this section. Submit the corpleted form with required documentation to the local 

2 assessor in the ily or township where the ® prop Hy is [06a 

Owner's Tolophone Number 

Owner's 

Mang Addiess 

FT 

SEE 

Tip Gods 

118 LOOMIB'ST NW 

49345 

Legal Designes Name 

Daytime Telephone Number 

T:égal Designee Mailing Address 

Tr 

Tey 

TT 

TT 

State 

Zip Code 

City, Towiwilh 

0 or Village {Check the appropiate box and provide the name) 

[7] oy 

[Shcounstip 

[nage 

Parcel 

ldentification Namber. 

Hortigstead Properly Addréss 

i 

TT 

TT 

ely 

118 LOOMIS ST NW 

§ ARTA 

ENT (Check all boxes that ap 

¥) = 

[> 

Ton a disabled vateran, or ie legal deslgnas ol tie disabled veteran: 

KENT 

Zip Code 

- 

__ 

49845 

) [1] 1:8 the unremairied surviving pote 

of a disabled Veteran iho, lnenedlately 

fore det, was eli 

> Yan Michigan resident, 

Town the propery in witieh lhe exsiiiplion Is befng clalined and itis used as my-hemiestead. Homestead Is generally defined as any dwelling with lis laid 

and buildings where a family me 

makes ils hore. 

{oi the exemption under this seclion. 

Vide 

a copy. of the required documentation) 

Ve 

THe disabled véferan tids bg 

rijlned by thé Uniled States Depdrirtient of Veterans fais to bi parmianently and fotally disabled-as avesulf of 

|g military service and entiled {o-veterans benefits al the 100% rate (mal allach a copy of the letter from he U.S, Department of Vélaraiis Affalis). 

[1 

“Thé disabled yéterah is réceiiing dr has received peciiifary

Page 7

S

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

Justine M Seath, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000535

Township Of Sparta,

Respondent.

ORDER OF DISMISSAL

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

Petitioner failed to file an Affidavit for Disabled Veterans Exemption with the assessing 

officer for the local assessing unit between January 1 and December 31 of the tax 

year(s) at issue, as required by MCL 211.7b. As such, and inasmuch as the Tribunal 

has no equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the 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

Page 2

MTT Docket No. 26-000535

Page 2 of 6

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:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: April 10, 2026

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

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

Justine M Seath, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000535

Township Of Sparta,

Respondent.

ORDER OF DISMISSAL

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

Petitioner failed to file an Affidavit for Disabled Veterans Exemption with the assessing 

officer for the local assessing unit between January 1 and December 31 of the tax 

year(s) at issue, as required by MCL 211.7b. As such, and inasmuch as the Tribunal 

has no equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the 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

Page 4

MTT Docket No. 26-000535

Page 4 of 6

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

Page 5

S

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 

BEE, 

Ca = 

MAR 2 

4 2026 

’ 

MICHIGAN TAX TRIBUNAL 

, 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

DISABLED VETERANS EXEMPTION 

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

other exemption disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition. 

If you do not submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

. 

Ml, 

Last REP, 78 

Jushne 

id] 

Sea 

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

1 S 

Loom: 

J 

St 

Stat 

ZiP 

Codi 

SPo a 

mil" 

g93YS 

Telephone ar lell—633 —F42Y 

Email ey (d Chie unless you want MTT to send all correspondence via email) 

She 

Se oth 1@ Yah od, CN 

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

First Name 

Last Name 

Firm Name {if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Emall Address (do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information: 

Parcel Identification Number: 

ay -0S—-/Y-37 g 004 

JIS Loom: 

§ Sf 

ity 

or 

Town 

oun 

ate 

ode 

Spade 

|" 

Kent 

BL 

[7554s 

Taxing Authority (City or Township) 

Property Address (No., Street)

Page 2

aj 

. 

STATE OF MICHIGAN 

RE 

or MER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

(. BROWN, DPA 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

T hecome my pethey Sole carefoby at oF Maydoad. 

dod 

nod 

Op 

eC tnt Fhe Tomes 

by 

fhe 

od - 

ira 

| Pl of \eHea wr Fo be Sof 

: 

gs] 

dnc 

hey to haves puJkeel 

Acc hi, The fe 

1a 

eens Crum fonceS thet 

a HC. TI ar 

reued Png Fhot~o one F1mL appec be Sranttel 

for 

bil en 20as. Thank yous Jushae Seath 

Section 5: Jurisdictional Issues 

Did you request a disabled veteran's exemption by filing an application with the city/township? 134 Yes 

O'No 

if No, please explain: 

List the date the exemption 2] A 

Tax year(s) denied: 

3 

[pL 

in 

Q63S 

Fee Information 

There is no fee required for the filing of a disabled veteran's exemption appeal. 

S ig nature *Required 

Petitioner or Attorney/Authorized Representa tive’s 

pigpature: 

Ist 

e: yw. IH tl

Page 3

SPARTA TOWNSHIP 

160 E. Division St, Sparta Ml 49345 

(616) 887-8863 

Fax (616) 887-3823 

www. spartatownship.org 

March 13, 2026 

Justine Seath 

115 Loomis Street NW 

Sparta, MI 49345 

RE: 2025 Disabled Veterans Exemption Application — 115 

Loomis Street NW Sparta, MI 49345 Parcel #41-05-14- 

379-008 

Dear Applicant: 

This communication is to inform you that your application that 

was received by this office on March 4, 2026, for a 2025 

Disabled Veterans Exemption to the Board of Review cannot 

be granted as the Board does not have jurisdiction as you failed 

to file on or before December 31, 2025. I have attached 

correspondence from the Michigan State Tax Commission as I 

referred this matter to that agency. You may appeal this 

decision to the Michigan Tax Tribunal 

(www.michigan.gov/taxtrib). 

Please contact me if you have any questions or concerns. 

Respectfully

Page 4

Michigan Department of Treasury 

5107 (11-24) 

State Tax Commission Affidavit of Disabled Veterans Exemption 

Issued under authority of Public Act 161 of 2013, MCL 211.7b. Filing is mandatory. 

INSTRUCTIONS: This form is to be used to apply for an exemption of property taxes under 211.7b and 211.7c, for real property used and owned as a 

homestead by a disabled veteran or an unremarried surviving spouse of a disabled veteran who, immediately before death, was eligible for the exemption 

under this section. Submit the completed form with required documentation to the local assessor in the city or township where the property is located. 

OWNER INFORMATION (Enter information for the disabled veteran or unremarried surviving spouse) 

Owner's Name 

SEATH JUSTINE 

Owner's Telephone Number 

Owner's Mailing Address 

115 LOOMIS ST NW 

City 

State 

SPARTA 

MI 

Zip Code 

49345 

LEGAL DESIGNEE INFORMATION (Complete if applicable) 

Legal Designee Name 

Daytime Telephone Number 

Legal Designee Mailing Address 

City 

State 

Zip Code 

HOMESTEAD PROPERTY INFORMATION 

[[] 

ciy 

City, Township or Village (Check the appropriate box and provide the name) 

[Sheownstip 

[Homage 

(Enter information for the property in which the exemption is being claimed) 

County 

KENT 

Name of Local School District 

41240 

SPARTA AREA SCHOOLS 

Parcel Identification Number 

41-05-14-379-008 

Date the Property was Acquired (MM/DD/YYYY) 

Homestead Property Address 

115 LOOMIS ST NW 

City 

State 

SPARTA 

MI 

Zip Code 

49345 

ACKNOWLEDGEMENT (Check all boxes that apply) 

> 

| am a Michigan resident. 

and buildings where a family makes its home. 

[> 

Tam a disabled veteran, or the legal designee of the disabled veteran. 

[] 

| am the unremarried surviving spouse of a disabled veteran who, immediately before death, was eligible for the exemption under this section. 

| own the property in which the exemption is being claimed and it is used as my homestead. Homestead is generally defined as any dwelling with its land 

AFFIRMATION OF ELIGIBILITY(Check the appropriate box and provide a copy of the required documentation), 

|g military service and entitled to veterans benefits at the 1 

The disabled veteran is receiving or has received pecuni 

from the U.S. Department of Veterans Affairs). 

U.S. Department of Veterans Affairs). 

The disabled veteran has been determined by the United States Department of Veterans Affairs to be permanently and totally disabled as a result of 

The veteran has been rated by the United States Department of Veterans Affairs as individually unemployable (must attach a copy of the letter from the 

00% rate (must altach

Page 5

Pt

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

Justine M Seath,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000535

Township Of Sparta,

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: April 8, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Justine M Seath,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000535

Township Of Sparta,

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: April 8, 2026

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 

BEE, 

Ca = 

MAR 2 

4 2026 

’ 

MICHIGAN TAX TRIBUNAL 

, 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

DISABLED VETERANS EXEMPTION 

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

other exemption disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition. 

If you do not submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

. 

Ml, 

Last REP, 78 

Jushne 

id] 

Sea 

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

1 S 

Loom: 

J 

St 

Stat 

ZiP 

Codi 

SPo a 

mil" 

g93YS 

Telephone ar lell—633 —F42Y 

Email ey (d Chie unless you want MTT to send all correspondence via email) 

She 

Se oth 1@ Yah od, CN 

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

First Name 

Last Name 

Firm Name {if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Emall Address (do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information: 

Parcel Identification Number: 

ay -0S—-/Y-37 g 004 

JIS Loom: 

§ Sf 

ity 

or 

Town 

oun 

ate 

ode 

Spade 

|" 

Kent 

BL 

[7554s 

Taxing Authority (City or Township) 

Property Address (No., Street)

Page 2

aj 

. 

STATE OF MICHIGAN 

RE 

or MER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

(. BROWN, DPA 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

T hecome my pethey Sole carefoby at oF Maydoad. 

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for 

bil en 20as. Thank yous Jushae Seath 

Section 5: Jurisdictional Issues 

Did you request a disabled veteran's exemption by filing an application with the city/township? 134 Yes 

O'No 

if No, please explain: 

List the date the exemption 2] A 

Tax year(s) denied: 

3 

[pL 

in 

Q63S 

Fee Information 

There is no fee required for the filing of a disabled veteran's exemption appeal. 

S ig nature *Required 

Petitioner or Attorney/Authorized Representa tive’s 

pigpature: 

Ist 

e: yw. IH tl

Page 3

SPARTA TOWNSHIP 

160 E. Division St, Sparta Ml 49345 

(616) 887-8863 

Fax (616) 887-3823 

www. spartatownship.org 

March 13, 2026 

Justine Seath 

115 Loomis Street NW 

Sparta, MI 49345 

RE: 2025 Disabled Veterans Exemption Application — 115 

Loomis Street NW Sparta, MI 49345 Parcel #41-05-14- 

379-008 

Dear Applicant: 

This communication is to inform you that your application that 

was received by this office on March 4, 2026, for a 2025 

Disabled Veterans Exemption to the Board of Review cannot 

be granted as the Board does not have jurisdiction as you failed 

to file on or before December 31, 2025. I have attached 

correspondence from the Michigan State Tax Commission as I 

referred this matter to that agency. You may appeal this 

decision to the Michigan Tax Tribunal 

(www.michigan.gov/taxtrib). 

Please contact me if you have any questions or concerns. 

Respectfully

Page 4

Michigan Department of Treasury 

5107 (11-24) 

State Tax Commission Affidavit of Disabled Veterans Exemption 

Issued under authority of Public Act 161 of 2013, MCL 211.7b. Filing is mandatory. 

INSTRUCTIONS: This form is to be used to apply for an exemption of property taxes under 211.7b and 211.7c, for real property used and owned as a 

homestead by a disabled veteran or an unremarried surviving spouse of a disabled veteran who, immediately before death, was eligible for the exemption 

under this section. Submit the completed form with required documentation to the local assessor in the city or township where the property is located. 

OWNER INFORMATION (Enter information for the disabled veteran or unremarried surviving spouse) 

Owner's Name 

SEATH JUSTINE 

Owner's Telephone Number 

Owner's Mailing Address 

115 LOOMIS ST NW 

City 

State 

SPARTA 

MI 

Zip Code 

49345 

LEGAL DESIGNEE INFORMATION (Complete if applicable) 

Legal Designee Name 

Daytime Telephone Number 

Legal Designee Mailing Address 

City 

State 

Zip Code 

HOMESTEAD PROPERTY INFORMATION 

[[] 

ciy 

City, Township or Village (Check the appropriate box and provide the name) 

[Sheownstip 

[Homage 

(Enter information for the property in which the exemption is being claimed) 

County 

KENT 

Name of Local School District 

41240 

SPARTA AREA SCHOOLS 

Parcel Identification Number 

41-05-14-379-008 

Date the Property was Acquired (MM/DD/YYYY) 

Homestead Property Address 

115 LOOMIS ST NW 

City 

State 

SPARTA 

MI 

Zip Code 

49345 

ACKNOWLEDGEMENT (Check all boxes that apply) 

> 

| am a Michigan resident. 

and buildings where a family makes its home. 

[> 

Tam a disabled veteran, or the legal designee of the disabled veteran. 

[] 

| am the unremarried surviving spouse of a disabled veteran who, immediately before death, was eligible for the exemption under this section. 

| own the property in which the exemption is being claimed and it is used as my homestead. Homestead is generally defined as any dwelling with its land 

AFFIRMATION OF ELIGIBILITY(Check the appropriate box and provide a copy of the required documentation), 

|g military service and entitled to veterans benefits at the 1 

The disabled veteran is receiving or has received pecuni 

from the U.S. Department of Veterans Affairs). 

U.S. Department of Veterans Affairs). 

The disabled veteran has been determined by the United States Department of Veterans Affairs to be permanently and totally disabled as a result of 

The veteran has been rated by the United States Department of Veterans Affairs as individually unemployable (must attach a copy of the letter from the 

00% rate (must altach

Page 5

Pt

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