Kesha Danielle McKinney, 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 

Kesha Danielle McKinney, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003770 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Paricia L. Halm 

 

ORDER VACATING DECEMBER 8, 2025 ORDER EXTENDING TIME FOR 

PETITIONER TO CURE DEFAULT 

 

ORDER SETTING ASIDE PETITIONER’S DEFAULT 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that it entered an order on 

December 8, 2025, extending the time for Petitioner to cure their default. However, the 

Tribunal erred in the entry of this order as Petitioner timely filed the notice giving rise to 

the appeal and paid the petition filing fee on November 19, 2025, in response to the 

November 7, 2025 Order of Default. It appears that the response had been sent to the 

Michigan Department of Treasury, rather than the Tribunal, and therefore was simply 

not yet processed as of the entry of the December 8, 2025 order. As such, and 

inasmuch as Petitioner has complied with the default order, as required by TTR 237, the 

Tribunal finds good cause to vacate the order extending the time to cure and set the 

default aside. 

Additionally, the Tribunal finds that it has no authority over Petitioner’s appeal. The 

pleadings and accompanying documentation indicate that Petitioner is appealing 

Respondent’s principal residence exemption (PRE) denial for Parcel No. 02004228 for 

the 2022, 2023, 2024, and 2025 tax years. However, the Tribunal has no authority over 

that parcel under MCL 211.7cc(13) because Petitioner failed to appeal the denial to the 

Tribunal within 35 days of that decision.1 

 

Petitioner’s failure to file the appeal by the statutory deadline is a failure to invoke the 

Tribunal’s statutory jurisdiction over this proceeding.2 In Sixarp, the Michigan Supreme 

Court reiterated previous appellate decisions in its reasoning that the Tribunal’s 

jurisdiction is statutory by nature. 

 

 

1 MCL 211.7cc(13) states in pertinent part: “An owner may appeal a denial by the assessor of the local 

tax collecting unit under subsection (6) . . . to the residential and small claims division of the Michigan tax 

tribunal within 35 days of that decision.” 

2 See Sixarp, LLC v Byron Twp, __Mich __; __ NW3d __ (2025) (Docket No 166190) at 8.

Page 2

MTT Docket No. 25-003770 

Page 2 of 3 

 

MCL 205.735a(3) “is not a notice statute, but is a jurisdictional statute that 

governs when and how a petitioner invokes the Tax Tribunal’s jurisdiction.” 

We therefore overrule Parkview3 to the extent that it incorrectly held that the 

protest requirement of . . . the precursor to MCL 205.735a . . . is a mere 

“procedural requirement for perfecting an appeal in the Tax Tribunal” and 

not an express limitation on the MTT’s jurisdiction. Instead, the protest 

requirement of MCL 205.735a(3) may only be waived by the court if 

necessary to remedy a constitutional due-process violation that deprived 

the taxpayer of their ability to invoke the right to protest.4 

 

The Tribunal finds that the same reasoning relied upon by in Sixarp is applicable to 

MCL 211.7cc(13) in this case. The Legislature created a statutory jurisdiction 

requirement that an assessor denial be appealed by filing a petition with the Tribunal 

within 35 days of the day of the PRE denial. This statutory subsection, like MCL 

205.735a(3), controls the Tribunal’s jurisdiction over an appeal. The Tribunal has no 

equitable power to disregard a statutory filing deadline.5 “[S]imply because the plaintiffs' 

underlying claim has a constitutional dimension, and may even be meritorious, does not 

excuse the plaintiffs' failure to assert their claim within the applicable statutory period of 

limitation.”6 

 

The Tribunal notes that the petition contends that sufficient notice was not sent to 

Petitioner. This contention of improper notice, if actionable, would require a 

determination by an applicable authority that the purported error resulted in a due 

process violation. As explained above, the Tribunal lacks any equitable authority to 

consider a potential due-process violation. Jurisdiction as a result of a failure of a unit 

of government to comply with a statutory obligation, if there was any, may be vested 

upon the Tribunal by a judicial body only as a matter of equity.7 Lacking jurisdiction, the 

only appropriate action is dismissal. Therefore, 

 

IT IS ORDERED that the December 8, 2025 Order Extending Time for Petitioner to 

Cure Default is VACATED. 

 

IT IS FURTHER ORDERED that Petitioner’s Default is SET ASIDE. 

 

IT IS FURTHER ORDERED that the case is DISMISSED. 

 

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

 

3 Parkview

Page 3

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 

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 

Kesha Danielle McKinney, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003770 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Paricia L. Halm 

 

ORDER VACATING DECEMBER 8, 2025 ORDER EXTENDING TIME FOR 

PETITIONER TO CURE DEFAULT 

 

ORDER SETTING ASIDE PETITIONER’S DEFAULT 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that it entered an order on 

December 8, 2025, extending the time for Petitioner to cure their default. However, the 

Tribunal erred in the entry of this order as Petitioner timely filed the notice giving rise to 

the appeal and paid the petition filing fee on November 19, 2025, in response to the 

November 7, 2025 Order of Default. It appears that the response had been sent to the 

Michigan Department of Treasury, rather than the Tribunal, and therefore was simply 

not yet processed as of the entry of the December 8, 2025 order. As such, and 

inasmuch as Petitioner has complied with the default order, as required by TTR 237, the 

Tribunal finds good cause to vacate the order extending the time to cure and set the 

default aside. 

Additionally, the Tribunal finds that it has no authority over Petitioner’s appeal. The 

pleadings and accompanying documentation indicate that Petitioner is appealing 

Respondent’s principal residence exemption (PRE) denial for Parcel No. 02004228 for 

the 2022, 2023, 2024, and 2025 tax years. However, the Tribunal has no authority over 

that parcel under MCL 211.7cc(13) because Petitioner failed to appeal the denial to the 

Tribunal within 35 days of that decision.1 

 

Petitioner’s failure to file the appeal by the statutory deadline is a failure to invoke the 

Tribunal’s statutory jurisdiction over this proceeding.2 In Sixarp, the Michigan Supreme 

Court reiterated previous appellate decisions in its reasoning that the Tribunal’s 

jurisdiction is statutory by nature. 

 

 

1 MCL 211.7cc(13) states in pertinent part: “An owner may appeal a denial by the assessor of the local 

tax collecting unit under subsection (6) . . . to the residential and small claims division of the Michigan tax 

tribunal within 35 days of that decision.” 

2 See Sixarp, LLC v Byron Twp, __Mich __; __ NW3d __ (2025) (Docket No 166190) at 8.

Page 2

MTT Docket No. 25-003770 

Page 2 of 3 

 

MCL 205.735a(3) “is not a notice statute, but is a jurisdictional statute that 

governs when and how a petitioner invokes the Tax Tribunal’s jurisdiction.” 

We therefore overrule Parkview3 to the extent that it incorrectly held that the 

protest requirement of . . . the precursor to MCL 205.735a . . . is a mere 

“procedural requirement for perfecting an appeal in the Tax Tribunal” and 

not an express limitation on the MTT’s jurisdiction. Instead, the protest 

requirement of MCL 205.735a(3) may only be waived by the court if 

necessary to remedy a constitutional due-process violation that deprived 

the taxpayer of their ability to invoke the right to protest.4 

 

The Tribunal finds that the same reasoning relied upon by in Sixarp is applicable to 

MCL 211.7cc(13) in this case. The Legislature created a statutory jurisdiction 

requirement that an assessor denial be appealed by filing a petition with the Tribunal 

within 35 days of the day of the PRE denial. This statutory subsection, like MCL 

205.735a(3), controls the Tribunal’s jurisdiction over an appeal. The Tribunal has no 

equitable power to disregard a statutory filing deadline.5 “[S]imply because the plaintiffs' 

underlying claim has a constitutional dimension, and may even be meritorious, does not 

excuse the plaintiffs' failure to assert their claim within the applicable statutory period of 

limitation.”6 

 

The Tribunal notes that the petition contends that sufficient notice was not sent to 

Petitioner. This contention of improper notice, if actionable, would require a 

determination by an applicable authority that the purported error resulted in a due 

process violation. As explained above, the Tribunal lacks any equitable authority to 

consider a potential due-process violation. Jurisdiction as a result of a failure of a unit 

of government to comply with a statutory obligation, if there was any, may be vested 

upon the Tribunal by a judicial body only as a matter of equity.7 Lacking jurisdiction, the 

only appropriate action is dismissal. Therefore, 

 

IT IS ORDERED that the December 8, 2025 Order Extending Time for Petitioner to 

Cure Default is VACATED. 

 

IT IS FURTHER ORDERED that Petitioner’s Default is SET ASIDE. 

 

IT IS FURTHER ORDERED that the case is DISMISSED. 

 

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

 

3 Parkview

Page 3

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 

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 

Kesha Danielle McKinney, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003770 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

ORDER HOLDING RESPONDENT IN DEFAULT 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Petitioner in default on November 7, 2025, because Petitioner failed to pay the 

requisite $25.00 fee for the filing of the petition and failed to file a copy of the notice 

giving rise to the appeal, i.e., Principal Residence Exemption (PRE) denial notice.1 

Petitioner was required to cure the default by paying the filing fee and obtaining a copy 

of the denial notice from the entity which denied the exemption, presumendly the City of 

Detroit, and file a copy of the denial with the Tribunal within 14 days. Petitioner has had 

ample time to comply, yet has failed to respond or submit the required filings. 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 dismissal of the case for 

failure to timely comply with this order.2 

 

Further, the Tribunal finds that Respondent has failed to file an answer.3 Respondent 

must file an answer within 14 days of the entry of this order. Small Claims answer 

forms can be found on our website at www.michigan.gov/taxtrib. 

 

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) pay the required $25.00 fee required for the filing of the petition, (2) file a 

copy of the PRE denial notice, (3) file a Motion to Set Aside Default, (4) pay the $25.00 

fee required for the filing of the motion, and (5) file proof the motion was served on 

Respondent. The foregoing must be filed with the Tribunal within 14 days of the entry of 

 

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

3 TTR 281.

Page 2

MTT Docket No. 25-003770 

Page 2 of 2 

 

this order.4 

 

IT IS FURTHER ORDERED that Respondent is held in DEFAULT. 

 

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

default: file an answer. The foregoing must be filed with the Tribunal within 14 days of 

the entry of this order. 

 

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

TTR 237, or Respondent being required to file a motion to set aside default, with the 

appropriate fee.5 

 

 

Entered: December 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 

 

 

 

 

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5). 

5 See also MCL 205.732.

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

Page 1

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 

Kesha Danielle McKinney, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003770 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Paricia L. Halm 

 

ORDER VACATING DECEMBER 8, 2025 ORDER EXTENDING TIME FOR 

PETITIONER TO CURE DEFAULT 

 

ORDER SETTING ASIDE PETITIONER’S DEFAULT 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that it entered an order on 

December 8, 2025, extending the time for Petitioner to cure their default. However, the 

Tribunal erred in the entry of this order as Petitioner timely filed the notice giving rise to 

the appeal and paid the petition filing fee on November 19, 2025, in response to the 

November 7, 2025 Order of Default. It appears that the response had been sent to the 

Michigan Department of Treasury, rather than the Tribunal, and therefore was simply 

not yet processed as of the entry of the December 8, 2025 order. As such, and 

inasmuch as Petitioner has complied with the default order, as required by TTR 237, the 

Tribunal finds good cause to vacate the order extending the time to cure and set the 

default aside. 

Additionally, the Tribunal finds that it has no authority over Petitioner’s appeal. The 

pleadings and accompanying documentation indicate that Petitioner is appealing 

Respondent’s principal residence exemption (PRE) denial for Parcel No. 02004228 for 

the 2022, 2023, 2024, and 2025 tax years. However, the Tribunal has no authority over 

that parcel under MCL 211.7cc(13) because Petitioner failed to appeal the denial to the 

Tribunal within 35 days of that decision.1 

 

Petitioner’s failure to file the appeal by the statutory deadline is a failure to invoke the 

Tribunal’s statutory jurisdiction over this proceeding.2 In Sixarp, the Michigan Supreme 

Court reiterated previous appellate decisions in its reasoning that the Tribunal’s 

jurisdiction is statutory by nature. 

 

 

1 MCL 211.7cc(13) states in pertinent part: “An owner may appeal a denial by the assessor of the local 

tax collecting unit under subsection (6) . . . to the residential and small claims division of the Michigan tax 

tribunal within 35 days of that decision.” 

2 See Sixarp, LLC v Byron Twp, __Mich __; __ NW3d __ (2025) (Docket No 166190) at 8.

Page 2

MTT Docket No. 25-003770 

Page 2 of 3 

 

MCL 205.735a(3) “is not a notice statute, but is a jurisdictional statute that 

governs when and how a petitioner invokes the Tax Tribunal’s jurisdiction.” 

We therefore overrule Parkview3 to the extent that it incorrectly held that the 

protest requirement of . . . the precursor to MCL 205.735a . . . is a mere 

“procedural requirement for perfecting an appeal in the Tax Tribunal” and 

not an express limitation on the MTT’s jurisdiction. Instead, the protest 

requirement of MCL 205.735a(3) may only be waived by the court if 

necessary to remedy a constitutional due-process violation that deprived 

the taxpayer of their ability to invoke the right to protest.4 

 

The Tribunal finds that the same reasoning relied upon by in Sixarp is applicable to 

MCL 211.7cc(13) in this case. The Legislature created a statutory jurisdiction 

requirement that an assessor denial be appealed by filing a petition with the Tribunal 

within 35 days of the day of the PRE denial. This statutory subsection, like MCL 

205.735a(3), controls the Tribunal’s jurisdiction over an appeal. The Tribunal has no 

equitable power to disregard a statutory filing deadline.5 “[S]imply because the plaintiffs' 

underlying claim has a constitutional dimension, and may even be meritorious, does not 

excuse the plaintiffs' failure to assert their claim within the applicable statutory period of 

limitation.”6 

 

The Tribunal notes that the petition contends that sufficient notice was not sent to 

Petitioner. This contention of improper notice, if actionable, would require a 

determination by an applicable authority that the purported error resulted in a due 

process violation. As explained above, the Tribunal lacks any equitable authority to 

consider a potential due-process violation. Jurisdiction as a result of a failure of a unit 

of government to comply with a statutory obligation, if there was any, may be vested 

upon the Tribunal by a judicial body only as a matter of equity.7 Lacking jurisdiction, the 

only appropriate action is dismissal. Therefore, 

 

IT IS ORDERED that the December 8, 2025 Order Extending Time for Petitioner to 

Cure Default is VACATED. 

 

IT IS FURTHER ORDERED that Petitioner’s Default is SET ASIDE. 

 

IT IS FURTHER ORDERED that the case is DISMISSED. 

 

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

 

3 Parkview

Page 3

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

Dept of Treasury Receivad 

NOV 2 

12025 

Mail Lansing Mich 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

RECE 

ya 

Kesha Danielle McKinney, 

~EIVED 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

DEC 1 12025 

SMALL CLAIMS DIVISION 

Ce 

v 

MICHIGAN Tay 

+. 

MTT Docket No. 25-003770 

W 

TAX TRIBYNA, 

City of Detroit, 

Respondent. 

ORDER OF DEFAULT 

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

Petitioner did not pay the required fee for the filing of the petition. See TTR 269. 

Because of this, the appeal is not properly pending. 

Petitioner must pay the required 

fee for the filing of the petition within 14 days of the entry of this order. A filing fee 

calculator can be found on our website at www.michigan.gov/taxtrib. 

Unfortunately, the 

payment may not be made via e-filing. 

Furthermore, Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., 

notice of action taken by Board of Review, uncapping notice, PRE denial notice, final 

assessment notice, etc.), as required by TTR 279. 

As such, Petitioner must submit the 

ti 

ithi 

i 

: 

Tranlnfo:q606 

 26078972-1 

12/10/25 

notice within 14 days of the entry of this order 

chide 

1003 

Aut 495-00 

Therefore, 

ID: 

KESHA MCKINNEY 

IT IS ORDERED that Petitioner is HELD IN DEFAULT. 

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order. 

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). 

) 

By: 

y 

Entered: November 7, 2025 

Patricia L. Halm, Tribunal Chair 

PROOF OF SERVICE

Page 2

MTT Docket No. 25-003770 

Page 2 of 2 

“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 205.7352.” TTR 225(5)

Page 3

Kesha D. McKinney 

18065 Warrington Detroit, Mi 48221 

Parcel # 02004228 

MTT Docket No. zo-uuss ru 

To Whom It May Concern, 

I am writing to respectfully request an appeal regarding the denial of my Principal Residence Exemption 

(PRE). 

| would like to kindly share that 

| did not receive the initial PRE denial notice from the City of 

Detroit dated July 23, 2025. The only correspondence 

| received was the denial notification from the 

Wayne County Treasurer's Office dated October 29, 2025. 

Because 

| did not receive the July notice, 

| was unaware that any issue existed until the October letters 

arrived. As soon as 

| became aware of the situation, 

| took immediate steps to resolve it. 

I'am also writing in response to the Order 

of Default issued by the Michigan Tax Tribunal. 

I understand 

from the Tribunal's letter that: 

A required filing fee was not received, which is attached in this letter 

t was also required to submit a copy of the notice giving rise to the appeal (such as 

the PRE denial notice) 

I am requesting this appeal because 

| have owned and occupied my home as my primary residence 

since 2017. My intention has always been to remain in compliance, and 

| appreciate your time, 

understanding, and consideration as 

| work to correct this matter. 

Thank you, 

Kesha D.

Page 4

COLEMAN A. YOUNG MUNICIPAL CENTER 

2 WOODWARD AVE., SUITE 804 

CITY OF DETROIT 

DETROIT, MI 48226 

OFFICE OF THE CHIEF FINANCIAL OFFICER 

PHONE 313-224-3035 

Ap 

OFFICE OF THE ASSESSOR 

) 

FAX: 313-224-4270 

OPERATIONS AND ADMINISTRATIVE SERVICES 

E-Mail: AssessorsPREAudit@detroitmi gov 

Principal Residence Exemption (PRE) Denial Notice 

Date: 

7/23/2025 

Parcel #:02004228 

MCKINNEY, 

KESHA 

18065 WARRINGTON DR 

DETROIT MI 48221-2770 

Taxpayer Name: 

Property Address: 

Dear taxpayer: 

Based upon the Principal Residence Exemption (PRE) Audit that was conducted. the Principal Residence Exemption for the 

above property has been dened. 

Please find enclosed with this letter: Notice of Denial Principal Residence Ixemption 

Form 2742 

I you disagree with this demal. you may submit an appeal to the

Page 5

ERIC

Page 6

ERI

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 

Kesha Danielle McKinney, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003770 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

ORDER HOLDING RESPONDENT IN DEFAULT 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Petitioner in default on November 7, 2025, because Petitioner failed to pay the 

requisite $25.00 fee for the filing of the petition and failed to file a copy of the notice 

giving rise to the appeal, i.e., Principal Residence Exemption (PRE) denial notice.1 

Petitioner was required to cure the default by paying the filing fee and obtaining a copy 

of the denial notice from the entity which denied the exemption, presumendly the City of 

Detroit, and file a copy of the denial with the Tribunal within 14 days. Petitioner has had 

ample time to comply, yet has failed to respond or submit the required filings. 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 dismissal of the case for 

failure to timely comply with this order.2 

 

Further, the Tribunal finds that Respondent has failed to file an answer.3 Respondent 

must file an answer within 14 days of the entry of this order. Small Claims answer 

forms can be found on our website at www.michigan.gov/taxtrib. 

 

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) pay the required $25.00 fee required for the filing of the petition, (2) file a 

copy of the PRE denial notice, (3) file a Motion to Set Aside Default, (4) pay the $25.00 

fee required for the filing of the motion, and (5) file proof the motion was served on 

Respondent. The foregoing must be filed with the Tribunal within 14 days of the entry of 

 

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

3 TTR 281.

Page 2

MTT Docket No. 25-003770 

Page 2 of 2 

 

this order.4 

 

IT IS FURTHER ORDERED that Respondent is held in DEFAULT. 

 

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

default: file an answer. The foregoing must be filed with the Tribunal within 14 days of 

the entry of this order. 

 

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

TTR 237, or Respondent being required to file a motion to set aside default, with the 

appropriate fee.5 

 

 

Entered: December 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 

 

 

 

 

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5). 

5 See also MCL 205.732.

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

Page 1

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 

Kesha Danielle McKinney, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003770 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

ORDER HOLDING RESPONDENT IN DEFAULT 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Petitioner in default on November 7, 2025, because Petitioner failed to pay the 

requisite $25.00 fee for the filing of the petition and failed to file a copy of the notice 

giving rise to the appeal, i.e., Principal Residence Exemption (PRE) denial notice.1 

Petitioner was required to cure the default by paying the filing fee and obtaining a copy 

of the denial notice from the entity which denied the exemption, presumendly the City of 

Detroit, and file a copy of the denial with the Tribunal within 14 days. Petitioner has had 

ample time to comply, yet has failed to respond or submit the required filings. 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 dismissal of the case for 

failure to timely comply with this order.2 

 

Further, the Tribunal finds that Respondent has failed to file an answer.3 Respondent 

must file an answer within 14 days of the entry of this order. Small Claims answer 

forms can be found on our website at www.michigan.gov/taxtrib. 

 

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) pay the required $25.00 fee required for the filing of the petition, (2) file a 

copy of the PRE denial notice, (3) file a Motion to Set Aside Default, (4) pay the $25.00 

fee required for the filing of the motion, and (5) file proof the motion was served on 

Respondent. The foregoing must be filed with the Tribunal within 14 days of the entry of 

 

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

3 TTR 281.

Page 2

MTT Docket No. 25-003770 

Page 2 of 2 

 

this order.4 

 

IT IS FURTHER ORDERED that Respondent is held in DEFAULT. 

 

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

default: file an answer. The foregoing must be filed with the Tribunal within 14 days of 

the entry of this order. 

 

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

TTR 237, or Respondent being required to file a motion to set aside default, with the 

appropriate fee.5 

 

 

Entered: December 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 

 

 

 

 

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5). 

5 See also MCL 205.732.

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

Page 1

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

Kesha Danielle McKinney,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003770

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not pay the required fee for the filing of the petition. See TTR 269. 

Because of this, the appeal is not properly pending. Petitioner must pay the required 

fee for the filing of the petition within 14 days of the entry of this order. A filing fee 

calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the 

payment may not be made via e-filing.

Furthermore, Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., 

notice of action taken by Board of Review, uncapping notice, PRE denial notice, final 

assessment notice, etc.), as required by TTR 279. As such, Petitioner must submit the 

notice within 14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.i 

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).

By:_______________________________

Entered: November 7, 2025

Patricia L. Halm, Tribunal Chair

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

MTT Docket No. 25-003770

Page 2 of 4

i “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)

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

Kesha Danielle McKinney,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003770

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not pay the required fee for the filing of the petition. See TTR 269. 

Because of this, the appeal is not properly pending. Petitioner must pay the required 

fee for the filing of the petition within 14 days of the entry of this order. A filing fee 

calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the 

payment may not be made via e-filing.

Furthermore, Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., 

notice of action taken by Board of Review, uncapping notice, PRE denial notice, final 

assessment notice, etc.), as required by TTR 279. As such, Petitioner must submit the 

notice within 14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.ii 

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).

By:_______________________________

Entered: November 7, 2025

Patricia L. Halm, Tribunal Chair

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,

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

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

Kesha

M.I.

Danielle

Last Name/Company Name

McKinney

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

18065 Warrington

City or Town

Detroit

State

Michigan

ZIP Code

48221

Telephone Number

313-663-1183

Fax Number

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

keshawilson1@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:

02004228

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) 

18065 Warrington

Detroit

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48221

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

I am writing to formally appeal the denial of the Principal Residence Exemption (PRE) for my home at 18065 Warrington Detroit, MI 48221 for tax years 2022, 2023, 

and 2024, and to request an informal conference to review and resolve this matter. I recently received a letter on October 29th,2025 from the Wayne County 

Treasurer’s Office stating that my PRE had been denied for the years listed above. However, I did not receive any prior notice from the assessor’s office regarding the 

request of supporting documentation before the decision was made. This property has been and continues to be my families principal residence, and I have occupied it 

during the years in question. 

Section 6: Jurisdictional Issues

List the year(s) denied:

2022,2023, 2024

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:

10/29/2025

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: 

Kesha McKinney

/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

Kesha Danielle McKinney,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003770

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: November 7, 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

Kesha Danielle McKinney,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003770

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: November 7, 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

ERIC R. SABREE 

WAYNE COUNTY TREASURER 

£ 

400 Monroe 

- Sth Floor 

| 

Detroit M1 48226-2942 

Mckinney, Kesha 

18065 Warrington Dr 

Detroit, MI 48221 

Tax Adjustment 

October 29, 2025 

Re: Detroit - Parcel ID 02004228. - Tax Year 2022. Adjustment Type: NEW 

PRINCIPAL RESIDENCE EXEMPTION LAW, Case Number: MDOT, Case Date: 

05/30/2025, School: D1 

Dear Taxpayer: 

A Principal Residence Exemption denial has been processed for your 2022 tax year property 

taxes. The property identifier is '02004228.". 

The adjustment resulted in an increase to your taxes in the amount of $1,336.11, which 

includes interest as prescribed by law. Non-payment of these taxes within sixty days will result 

in additional interest. 

For further information please contact the Tax Adjustment Section at (313) 224-5973 between 

the hours of 8:00 AM and 4:30 PM. 

OR E-Mail: taxinfo@waynecounty.com To View/Pay online visit our Website 

treasurer.waynecounty.com 

Sincerely, 

ERIC R. SABREE 

Wayne County Treasurer 

Adjustment Number:040-2025-8916 ll INMANEERRIEERAIANUH RAIA 

Adjustment reprinted on 10/30/2025 07:07. 

THIS IS A BILL - PLEASE REMIT WITHIN 60 DAYS

Page 2

ERIC R. SABREE 

WAYNE COUNTY TREASURER 

400 Monroe 

- Sth Floor 

Detroit MI 48226-2942 

Mckinney, Kesha 

18065 Warrington Dr 

Detroit, MI 48221 

Tax Adjustment 

October 29, 2025 

Re: Detroit - Parcel ID 02004228. - Tax Year 2023. Adjustment Type: NEW 

PRINCIPAL RESIDENCE EXEMPTION LAW, Case Number: MDOT, Case Date: 

05/30/2025, School: D1 

Dear Taxpayer: 

A Principal Residence Exemption denial has been processed for your 2023 tax year property 

taxes. The property identifier is '02004228.". 

The adjustment resulted in an increase to your taxes in the amount of $1,260.25, which 

includes interest as prescribed by law. Non-payment of these taxes within sixty days will result 

in additional interest. 

For further information please contact the Tax Adjustment Section at (313) 224-5973 between 

the hours of 8:00 AM and 4:30 PM. 

OR E-Mail: taxinfo@waynecounty.com To View/Pay online visit our Website 

treasurer.waynecounty.com 

Sincerely, 

ERIC R. SABREE 

Wayne County Treasurer 

adjustment Number:040-2025-8917 I [INARA 

CAG) RRIEN 

Adjustment reprinted on 10/30/2025 07:07. 

THIS IS A 

-

Page 3

EAL 

KK. DOADKELES 

WAYNE COUNTY TREASURER 

400 Monroe 

- 5th Floor 

Detroit M1 48226-2942 

Mckinney, Kesha 

18065 Warrington Dr 

Detroit, MI 48221 

Tax Adjustment 

October 29, 2025 

Re: Detroit - Parcel ID 02004228. - Tax Year 2024. Adjustment Type: NEW 

PRINCIPAL RESIDENCE EXEMPTION LAW, Case Number: MDOT, Case Date: 

05/30/2025, School: D1 

Dear Taxpayer: 

A Principal Residence Exemption denial has been processed for your 2024 tax year property 

taxes. The property identifier is '02004228.". 

The adjustment resulted in an increase to your taxes in the amount of $1,235.24, which 

includes interest as prescribed by law. Non-payment of these taxes within sixty days will result 

in additional interest. 

For further information please contact the Tax Adjustment Section at (313) 224-5973 between 

the hours of 8:00 AM and 4:30 PM. 

OR E-Mail:taxinfo@waynecounty.com To View/Pay online visit our Website 

treasurer.waynecounty.com 

Sincerely, 

ERIC R. SABREE 

Wayne County Treasurer 

Adjustment Number:040-2025-8918 Il [IIH ENMIRURIRERATRENEGRATIAQH 

Adjustment reprinted on 10/30/2025 07:07. 

THIS IS A BILL - PLEASE REMIT WITHIN 60 DAYS

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

Kesha

M.I.

Danielle

Last Name/Company Name

McKinney

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

18065 Warrington

City or Town

Detroit

State

Michigan

ZIP Code

48221

Telephone Number

313-663-1183

Fax Number

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

keshawilson1@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:

02004228

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) 

18065 Warrington

Detroit

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48221

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

I am writing to formally appeal the denial of the Principal Residence Exemption (PRE) for my home at 18065 Warrington Detroit, MI 48221 for tax years 2022, 2023, 

and 2024, and to request an informal conference to review and resolve this matter. I recently received a letter on October 29th,2025 from the Wayne County 

Treasurer’s Office stating that my PRE had been denied for the years listed above. However, I did not receive any prior notice from the assessor’s office regarding the 

request of supporting documentation before the decision was made. This property has been and continues to be my families principal residence, and I have occupied it 

during the years in question. 

Section 6: Jurisdictional Issues

List the year(s) denied:

2022,2023, 2024

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:

10/29/2025

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: 

Kesha McKinney

/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.