Katherine A Mason, Petitioner V Township Of Lenox, Respondent

Page 1

RECEIVED 

MAY 27 2026 

FORMAL STATEMENT OF APPEAL 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 25-003726-TT 

In the Matter of: Appeal of Property Assessment Authority Cited: Michigan Compiled 

Laws (MCL) Section 211.154 

STC Docket Number: 154-2025-0079 Jurisdiction: Lenox Township, Macomb County, 

State of Michigan 

STATEMENT OF THE ISSUE This appeal is brought pursuant to MCL 211.154 

regarding the incorrect omission and subsequent retroactive adjustment of 

property taxes for the tax years 2023 and 2024. The Petitioner seeks emergency 

relief, an immediate waiver of any accrued interest or late penalties, and an 

extended, zero-interest payment structure. The basis of this appeal rests upon a 

formal, written admission of internal administrative failure, negligence, and 

staffing operational breakdowns by the Lenox Township Assessing Department. 

STATEMENT OF FACTS AND ADMISSION OF MUNICIPAL ERROR As formally 

documented by the Lenox Township Assessing Department under Section 4: 

Explain Your Answer to this Appeal, the municipality has conceded the following 

facts: 

1. 

Staffing and Operational Collapse: In the fall of 2021, the Lenox Township 

Assessing Department experienced a total, “complete change in staff.” This 

operational instability directly fractured critical administrative workflows. 

2. 

Failure to Receive Permits: Due to the aforementioned staffing turnover, the 

assessing office actively failed to receive, process, or monitor building permits 

transmitted from the Village of New Haven Building Department.

Page 2

\ 

identified until the summer of 2025 during-an annual 20% review process. This 

represents a multi-year delay caused exclusively by internal agency mechanics. 

5. 

Explicit Admission of Fault: The Lenox Township Assessing Department has 

explicitly entered into the official record that they "understand and agree that 

[they] are fully responsible for this oversight." 

LEGAL ARGUMENT & STATUTORY EQUITY 

Municipal Estoppel and the Prevention of Unjust Penalization 

While MCL 211.154 allows for the correction of omitted property, the statute should 

not be leveraged as a mechanism to punish a taxpayer 

for a multi-year 

administrative failure openly claimed by the municipality. The Petitioner acted in 

good faith, maintaining no visibility into the internal, manual data transmission 

breakdowns between the Village of New Haven and Lenox Township. 

Absence of Taxpayer Fault The administrative record proves zero negligence, 

omission, or misrepresentation on the part of the property owner. The retroactive tax 

burden is born solely out of a four-year-old clerical and personnel failure within the 

township. 

Arbitrary and Severe Financial Hardship The Township states that the payment 

policy mandated by the Macomb County Treasury "does not allow for more time to 

pay." Forcing a taxpayer to immediately liquidate or clear multiple years of 

retroactively assessed taxes in a single cycle—due entirely to a delayed municipal 

discovery—is arbitrary, inequitable, and constitutes severe, unexpected financial 

hardship. 

RELIEF REQUESTED 

Based on the explicit, written admissions of full responsibility by Lenox Township, 

the Petitioner respectfully requests that the reviewing authority issue an order

Page 3

policy and establish a multi-year, interest-free payment plan commensurate with 

the four-year delay it took the township to discover its own clerical error. 

+ Stay of Enforcement / Tax Lien Protections: Prevent the Macomb County 

Treasury from moving the property into forfeiture, delinquency, or tax foreclosure 

while this structural payment resolution is being adjudicated. 

Respectfully Submitted, 

Katherine Mason 

58659 Virginia Circle 

313) 510-9407 

May 20, 2026

Page 4

RECEIVED 

SEP 25 2025 

: 

STATE OF MICHIGAN 

TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY FEARS 

MARLON 1. 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, Speclal Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeat 

{e.g. Board of Review Decision ar Notice of Unoapping) 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 

ML 

Last Name/Company Name 

Figst 

Name 

- 

Potbhe zine 

A 

Mason 

Mailing Address (No., Stregt, P.0. Box or Rural Route) 

S58 54 

gina 

Cue le 

Gily 

or Tawn 

State 

ZIP Code 

ew agen 

Mr | E048 

BE Number 

2 

5)o- A407 

E.mait Address {do not enter untess you want MTT to sond all correspondence via e-mail) 

Rebherine dmason & Aol. ¢ on 

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

| First Name 

[ENN 

Last Name 

| 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Emall Address {do not entar unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information 

How many 

if you are appeallng more than one parce, are they contiguous or adjoining? 

parcelsareyou | {] vest 

No** 

appealing? 

lf yes, use a multiple parcel form for information regarding any conliguous parcels. 

Uf no, you must fie separate appeals for each non-contiguous or non-adjolning parce! or you will bo defaulted. 

Properly Address (No., Street, City, ST, 2iP) 

[if multiple, list first property's address] 

58¢5a 

Vienia 

Cle le.

Page 5

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (shack ati that apply) 

True Cash and Taxable Value 

[1 Poverty Exemption 

I 

Taxable Value Only (calculation) 

[0 bisabled Veterans Exemption 

[J uncapping of Taxable Value 

[1 Eligible Manufacturing Personal

Page 6

ST

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Katherine A Mason,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003726

Township Of Lenox,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

will be published.

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

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

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

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

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

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

Page 2

MTT Docket No. 25-003726

Page 2 of 4

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

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

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.

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: December 16, 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

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

Katherine A Mason,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003726

Township Of Lenox,

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

Page 4

MTT

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

KATHERINE A MASON 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-003726-TT 

LENOX TOWNSHIP 

i 

Respondent(s) 

PROOF OF SERVICE 

CHRISTINE LUCIAN 

states that on 11/12/2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the ANSWER FORM 

relative to the above-captioned matter upon: 

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

TO BOTH THE FOLLOWING VIA EMAIL: 

KATHERINE MASON 

-- KATHERINETMASON@AOL.COM 

MTT Small Claims - taxtrib@michigan.gov 

( 

be Api 

[Signature of person who is serving/mailing copy] 

CHRISTINE LUCIAN

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25-003726-TT 

Section 1: Respondent’s Contact Information 

First Name 

M.L 

Last Name 

CHRISTINE 

LUCIAN 

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

63775 GRATIOT 

City or Town 

State 

ZIP Code 

LENOX 

MI 

48050 

TT 586-727-2085 EXT 113 

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

CLUCIAN@LENOXTWP.ORG 

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

] 

First Name 

M.1L 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information 

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

[A Yes 

[1 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

[Yes 

[No 

Not Applicable

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

PER STC OFFICIAL ORDER MCL 211.154 DOCKET NUMBER 154-2025-0079 

The Lenox Township Assessing Department regrets that we rely on manual data 

transmission from the Village of New Haven Building Department, and that in fall of 

2021, they had a complete change in staff, resulting in our office not receiving permits 

for a few homes. While we understand and agree that we are fully responsible for this 

oversight, we have implemented updated procedures within our department to ensure 

this does not happen again. We regret that the payment policy for 2024 and 2023 does 

not allow for more time to pay, however, we have no authority over this process as this 

process is mandated by Macomb County Treasury. The omitted property was 

discovered during our annual 20% review process in the summer of 2025. We adjusted 

the properties immediately upon discovering the error. 

Section 5: Jurisdictional Issues 

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

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

No 

If yes, check which BOR Petitioner attended: [] March 

[J duly 

[] December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [#4 Yes 

[No 

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

If the July or December BOR revised the assessment(s) at issue, did it have authority? [0] Yes 

[8] No 

If yes, cite the Board's authority. 

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

Yes 

[ml] No 

if yes, explain 

=TcC 

MCL UI 18Y Dick | Y~2025-0079 

Is Petitioner appealing from a State Tax Commission Order? 

7} Yes 

O No 

If so, what Is the Issue date? 

2/1 9/2 025

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

MARLON I. BROWN, DPA 

DIRECTOR 

Did Petitioner request a Poverty Exemption ata BOR? [] Yes 

[14 No 

If Yes, check which BOR Petitioner attended: [| March 

[] uly 

[] December 

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

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at a BOR? [| Yes 

No 

If Yes, check which BOR Petitioner attended: [| March 

[J uly 

[] December 

Tax Year(s) denied: 

List the date the exemption was denied: 

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

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Parcel Identification Number: 

26-06-33-227-130 

Classification of Property: 

Real 

Personal 

(check one) 

u 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

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

164,700 

Current Taxable Value as established by the BOR: 

131,855 

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

329,400 

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

164,700 

131,855 

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

Page 5

STATE OF MICHIGAN 

MICHIGAN STATE TAX COMMISSION 

OFFICIAL ORDER 

Docket Number: 

154-2025-0079 

Issued August 20 2025 

The State Tax Commission, at a meeting held on August 19, 2025, approved a request pursuant to 

MCL 211.154 to revise the real and/or personal property assessment for the below listed parcel to 

the values indicated. 

Property Owner: 

Parcel Code: 

 26-06-33-227-130 

MASON, KATHERINE 

. 

AN

Page 6

Mic

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 

SEP 25 2005 

STATE OF MICHIGAN 

TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORYHFERGEY 

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) 279, 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 

irst Name 

- 

M.L 

Last Name/Company Name 

Aarne ine 

A 

Mason 

"Be Address (No., * £.0. Box or Rural Route) 

58 549 

iginia 

Cire je 

State 

ZIP Code 

Rew Haver. 

Mr | gods 

pe Number 

sio- 4p") 

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

erinedmason & Aol. 

¢ som 

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

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information 

How many 

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

parcels are you | [7] ves 

[ig No** 

appealing? 

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

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

Property Address {No., Street, City, ST, ZIP) 

[if multiple, list first property’s address] 

58654 

Vie, nie 

Cire le

Page 2

STATE OF MICHIGAN 

GOVERNOR 

DIRECTO! 

LANSING 

Section 4: Issues Being Appealed (check 

al that apply) 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

R 

HF True Cash and Taxable Value 

[J Poverty Exemption 

MF Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[OO Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Ger 4 eors 

of 

hing 

nN 

a 

hoyne 

Hoch 

Ir 

Wwerildech 

Havel 

Ho 0blis 

TH 

Henne 

ot 

my dar 

40 have a 

Hove 

lowe 14 

Do 4 

an admushahic ermor 

tT 

have 

been Sond (nto 

Francie | 

harelship. 

Lo Herm © 

Explonch on 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

AAS 

- A024 

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

NX No 

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

O July 

O December 

If No, check the applicable reason(s): 

O Not required to attend 

O Assessment Change Notice was not received by Petitioner 

Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

Ao = Pb = 33 ~ J - 130 

A033 + 2024 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residentjal 

Timber-Cutover 

Developmental 

Utility 

(check one) 

See 

allcted | 

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

Current Taxable Value as established by the BOR: 

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

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

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

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

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

O 

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) 

If improved property, how is the property currently being used? 

If improved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

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

Yes 

(m} No 

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

[7 Yes 

& 

ro 

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. 

If you 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 

$25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,600.00 

$200.00 

$Over $500,000.00 

$300.00 

If your property Is 

NOT residential property (see MCL 206.762) and 

the State Equalized Value or

Page 5

Exp

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

Katherine A Mason,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003726

Township Of Lenox,

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: November 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

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

Katherine A Mason,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003726

Township Of Lenox,

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: November 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

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 

SEP 25 2005 

STATE OF MICHIGAN 

TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORYHFERGEY 

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) 279, 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 

irst Name 

- 

M.L 

Last Name/Company Name 

Aarne ine 

A 

Mason 

"Be Address (No., * £.0. Box or Rural Route) 

58 549 

iginia 

Cire je 

State 

ZIP Code 

Rew Haver. 

Mr | gods 

pe Number 

sio- 4p") 

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

erinedmason & Aol. 

¢ som 

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

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information 

How many 

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

parcels are you | [7] ves 

[ig No** 

appealing? 

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

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

Property Address {No., Street, City, ST, ZIP) 

[if multiple, list first property’s address] 

58654 

Vie, nie 

Cire le

Page 2

STATE OF MICHIGAN 

GOVERNOR 

DIRECTO! 

LANSING 

Section 4: Issues Being Appealed (check 

al that apply) 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

R 

HF True Cash and Taxable Value 

[J Poverty Exemption 

MF Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[OO Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Ger 4 eors 

of 

hing 

nN 

a 

hoyne 

Hoch 

Ir 

Wwerildech 

Havel 

Ho 0blis 

TH 

Henne 

ot 

my dar 

40 have a 

Hove 

lowe 14 

Do 4 

an admushahic ermor 

tT 

have 

been Sond (nto 

Francie | 

harelship. 

Lo Herm © 

Explonch on 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

AAS 

- A024 

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

NX No 

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

O July 

O December 

If No, check the applicable reason(s): 

O Not required to attend 

O Assessment Change Notice was not received by Petitioner 

Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

Ao = Pb = 33 ~ J - 130 

A033 + 2024 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residentjal 

Timber-Cutover 

Developmental 

Utility 

(check one) 

See 

allcted | 

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

Current Taxable Value as established by the BOR: 

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

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

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

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

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

O 

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) 

If improved property, how is the property currently being used? 

If improved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

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

Yes 

(m} No 

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

[7 Yes 

& 

ro 

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. 

If you 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 

$25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,600.00 

$200.00 

$Over $500,000.00 

$300.00 

If your property Is 

NOT residential property (see MCL 206.762) and 

the State Equalized Value or

Page 5

Exp

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.