Kimberly Blackmon, 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 

Kimberly Blackmon, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003547 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING PETITIONER’S MOTION TO SET ASIDE DEFAULT 

 

ORDER OF DISMISSAL 

 

On November 19, 2025, Petitioner filed a motion requesting that the Tribunal set aside 

the default entered in this case on October 7, 2025. Respondent has not filed a 

response to the motion. 

 

The Tribunal has considered the motion and the case file and finds that Petitioner was 

held in default for failing to submit a copy of the notice giving rise to the appeal.1 

Petitioner failed to respond and the Tribunal entered an order extending the time to cure 

the default on November 4, 2025, and the order was corrected on November 6, 2025. 

Having now filed a Motion to Set Aside Default that explains Petitioner never received a 

decision of the March Board of Review (BOR), Petitioner has complied with the 

Tribunal’s orders as required by TTR 237. As such, the Tribunal finds good cause to 

grant the motion and set aside the default. 

 

A protest to the March BOR is a prerequisite to invoking the Tribunal’s jurisdiction over 

such properties under MCL 205.735a. Further, the Tribunal’s authority to hear an 

appeal is limited to a “direct review of a final decision, finding, ruling, determination, or 

order of an agency relating to assessment, valuation, rates, special assessments, 

allocation, or equalization, under the property tax laws of this state.”2 Petitioner’s 

Motion to Set Aside Default states that Petitioner protested the assessment to 

Respondent’s March BOR, as required by MCL 205.735a. However, because the BOR 

did not issue a final decision, the Tribunal lacks authority to consider Petitioner’s appeal. 

Petitioner’s contention that the Tribunal should take jurisdiction over this appeal without 

a final decision is an argument in equity. The Tribunal has no equitable power to waive 

or otherwise disregard statutory filing requirements and deadlines, and it therefore has 

no authority to hear the appeal or grant the relief requested.3 

 

1 Though the initial order also defaulted Petitioner for failure to complete section 7 of the petition, this 

reason for default was vacated on November 6, 2025. 

2 MCL 205.731(a). (Emphasis added.) 

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

Page 2

MTT Docket No. 25-003547 

Page 2 of 3 

 

As such, and inasmuch as the Tribunal has no equitable power to waive or otherwise 

disregard a statutory filing requirement or deadline,4 it has no authority to grant 

Petitioner the relief requested.5 Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Set Aside Default is GRANTED. 

 

IT IS FURTHER 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

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

RECEIVED 

DEC 02 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

© 

GOVERNOR 

LANSING 

DIRECTOR 

Kimberly Blackmon 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

’ 

MTT Docket No. 25-003547 

City of Detroit 

, 

Respondent(s) 

MOTION TO SET ASIDE DEFAULT 

1. 

A default was entered against me on October 7, 2025 

and, if applicable, the default 

was extended on November 6, 2025 

2. 

Good cause exists to set aside the default because: 

I have never received an assessment change notice by the BOR and while in the online meeting with the 

BOR 

in March 2025 the signal was prematurely disconnected. 

| was never contacted by them again. 

I have pictures that document my placement in the BOR online meeting in March, if needed 

3. 

ask this Tribunal to set aside the default. 

Kimberly Blackmon 

[Print/type name of person signing] 

I certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative.

Page 2

Michigan Department of Treasury, 

1019 (Rev, 11-23) 

THIS 

IS NOT A TAX BILL 

1.-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c¢, as amended. Thisisa 

model assessment notice to be used by the local assessor. 

FROM: 

CITY OF DETROIT 

OFFICE OF THE ASSESSOR 

2 WOODWARD AVE., SUITE 804 

DETROIT, M1 48226 

PARCEL IDENTIFICATION 

PARCEL NUMBER: 

~~ 22025058. 

PROPERTY ADDRESS 

19785 WARD 

NAME AND ADDRESS OF OWNER OR PERSON 

NAMED ON ASSESSMENT ROLL 

BLACKMON, KIMBERLY 

19785 WARD 

DETROIT MI 48235 

PRINCIPAL RESIDENCE EXEMPTION 

% Exempt As "Homeowners Principal Residence": 

.00% 

% Exempt As "Qualified Agricultural Property™: 

.00% 

% Exempt As "MBT industrial Personal: 

.00% 

% Exempt As "MBT Commercial Personal": 

.00% 

Exempt As "Qualified Forest Property": 

1 Yes 

K No 

Exempt As "Development Property": 

[] Yes 

[X No 

Legal Description: W WARD 563 AND E 8 FT OF VAC ALLEY ADJ GREENWICH PARK SUB 141 P28 PLATS, W CR 22/225 40 X 117 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

(RESIDENTIAL-IMPROVED) 

PRIOR YEAR'S CLASSIFICATION: 

401 

(RESIDENTIAL-IMPROVED) 

The change in taxable value will increase/decrease | PRIOR AMOUNT | CURRENT TENTATIVE 

CHANGE FROM 

your tax bill for this year by approximately: 

YEAR: 

AMOUNT YEAR: 

PRIOR YEAR TO 

$48 

2024 

2025 

CURRENT YEAR 

1. TAXABLE VALUE (Current amount is tentative): 

18,313 

18,880 

567 

2. ASSESSED VALUE: 

56,900 

65,900 

9,000 

3. TENTATIVE EQUALIZATION FACTOR: 

~~ 

1.000 

| 

© 

= 

. 

a 

4. STATE EQUALIZED VALUE (SEV) 

: 

56,900 

51,700 

9,000 

5. There WAS/WAS NOT a transfer of ownership on this property in 

2024 

WAS NOT 

6. ASSESSOR CHANGE REASON: 

MARKET VALUE 

7. ESTIMATED TRUE CASH VALUE (MARKET VALUE): 

103,486 

8. EFFECTIVE AGE: 

48 

9, YEAR BUILT (ACTUAL AGE): 

1946 

The 2025 Inflation Rate Multiplier is: 1.031 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to 

°

Page 3

RELL 

so 

= 

ll 

Derrir, WE 4392-2919 

woe 

$0.78 

RDC 99 

$2324M506224-25 

CC 

Wedugar Say Fibra 

r wr ny ae 

Tn 

ML, 

H8907 

—— 

Sand 

/ 

EE 

NOV 19, 2025

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 

Kimberly Blackmon, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003547 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING PETITIONER’S MOTION TO SET ASIDE DEFAULT 

 

ORDER OF DISMISSAL 

 

On November 19, 2025, Petitioner filed a motion requesting that the Tribunal set aside 

the default entered in this case on October 7, 2025. Respondent has not filed a 

response to the motion. 

 

The Tribunal has considered the motion and the case file and finds that Petitioner was 

held in default for failing to submit a copy of the notice giving rise to the appeal.1 

Petitioner failed to respond and the Tribunal entered an order extending the time to cure 

the default on November 4, 2025, and the order was corrected on November 6, 2025. 

Having now filed a Motion to Set Aside Default that explains Petitioner never received a 

decision of the March Board of Review (BOR), Petitioner has complied with the 

Tribunal’s orders as required by TTR 237. As such, the Tribunal finds good cause to 

grant the motion and set aside the default. 

 

A protest to the March BOR is a prerequisite to invoking the Tribunal’s jurisdiction over 

such properties under MCL 205.735a. Further, the Tribunal’s authority to hear an 

appeal is limited to a “direct review of a final decision, finding, ruling, determination, or 

order of an agency relating to assessment, valuation, rates, special assessments, 

allocation, or equalization, under the property tax laws of this state.”2 Petitioner’s 

Motion to Set Aside Default states that Petitioner protested the assessment to 

Respondent’s March BOR, as required by MCL 205.735a. However, because the BOR 

did not issue a final decision, the Tribunal lacks authority to consider Petitioner’s appeal. 

Petitioner’s contention that the Tribunal should take jurisdiction over this appeal without 

a final decision is an argument in equity. The Tribunal has no equitable power to waive 

or otherwise disregard statutory filing requirements and deadlines, and it therefore has 

no authority to hear the appeal or grant the relief requested.3 

 

1 Though the initial order also defaulted Petitioner for failure to complete section 7 of the petition, this 

reason for default was vacated on November 6, 2025. 

2 MCL 205.731(a). (Emphasis added.) 

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

Page 2

MTT Docket No. 25-003547 

Page 2 of 3 

 

As such, and inasmuch as the Tribunal has no equitable power to waive or otherwise 

disregard a statutory filing requirement or deadline,4 it has no authority to grant 

Petitioner the relief requested.5 Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Set Aside Default is GRANTED. 

 

IT IS FURTHER 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

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

RECEIVED 

DEC 1b 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

{ WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

RNOR 

ANSNG 

DIRECTOR 

nberly Blackmon, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

MTT Docket No. 25-003547 

y of Detroit, 

Respondent. 

NOTICE OF NO ACTION 

KE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

Js that: 

titioner has filed a Motion to Set Aside Default with no filing fee. You were, however, 

|uired to pay a fee for the filing of the motion. 

‘ou want the Tribunal to take action on the motion, you are required to pay the $25.00 

1g fee due and submit documentation indicating that the opposing party has been 

tified of that payment within 14 days. 

he required filing fee is not paid and/or the required notice is not submitted within 14 

ys, you will be required to refile the motion with the full filing fee. The refiled motion 

| be considered filed as of the date of the refiling. 

Unfortunately, the payment may 

t be made via e-filing; the fee, paid by check or money order, must be sent by mail or 

signated delivery service. 

tered: December 3, 2025 

By: Tribunal Clerk 

PROOF OF SERVICE 

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

rties or their attorneys or authorized representatives, 

if any, utilizing either the mailing 

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

yresentatives. 

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Kimberly Blackmon 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-003547 

City of Detroit 

; 

Respondent(s) 

PROOF OF SERVICE 

Kimberly Blackmon 

states that on 12/10/2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the payment for the motion 

relative to the above-captioned matter upon: 

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

Charles Ericson 

2 Woodward Ave. 

Suite 804 

Detroit Ml, 48226 

tended 

Blt hnss 

[Signature of person who is serving/mailing copy] 

Kimberly Blackmon 

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

Page 3

Kambesy Rlockmon. 

: 

/5 

£ 

442.07 2909 

METROPLEX MI 480 ‘Seas

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

Kimberly Blackmon, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003547

City of Detroit,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

Petitioner has filed a Motion to Set Aside Default with no filing fee. You were, however, 

required to pay a fee for the filing of the motion. 

If you want the Tribunal to take action on the motion, you are required to pay the $25.00 

filing fee due and submit documentation indicating that the opposing party has been 

notified of that payment within 14 days.

If the required filing fee is not paid and/or the required notice is not submitted within 14 

days, you will be required to refile the motion with the full filing fee. The refiled motion 

will be considered filed as of the date of the refiling. Unfortunately, the payment may 

not be made via e-filing; the fee, paid by check or money order, must be sent by mail or 

designated delivery service.

Entered: December 3, 2025

By: Tribunal Clerk

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. 25-003547

Page 2 of 6

Page 3

Kimberly Blackmon

1300 E Layfayette

Apt 506

Detroit , MI 48207

Page 4

MTT Docket No. 25-003547

Page 4 of 6

Kimberly Blackmon, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003547

City of Detroit,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

Petitioner has filed a Motion to Set Aside Default with no filing fee. You were, however, 

required to pay a fee for the filing of the motion. 

If you want the Tribunal to take action on the motion, you are required to pay the $25.00 

filing fee due and submit documentation indicating that the opposing party has been 

notified of that payment within 14 days.

If the required filing fee is not paid and/or the required notice is not submitted within 14 

days, you will be required to refile the motion with the full filing fee. The refiled motion 

will be considered filed as of the date of the refiling. Unfortunately, the payment may 

not be made via e-filing; the fee, paid by check or money order, must be sent by mail or 

designated delivery service.

Entered: December 3, 2025

By: Tribunal Clerk

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 5

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

Kimberly Blackmon, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003547

City of Detroit,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

Petitioner

Page 6

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

RECEIVED 

DEC 02 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

© 

GOVERNOR 

LANSING 

DIRECTOR 

Kimberly Blackmon 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

’ 

MTT Docket No. 25-003547 

City of Detroit 

, 

Respondent(s) 

MOTION TO SET ASIDE DEFAULT 

1. 

A default was entered against me on October 7, 2025 

and, if applicable, the default 

was extended on November 6, 2025 

2. 

Good cause exists to set aside the default because: 

I have never received an assessment change notice by the BOR and while in the online meeting with the 

BOR 

in March 2025 the signal was prematurely disconnected. 

| was never contacted by them again. 

I have pictures that document my placement in the BOR online meeting in March, if needed 

3. 

ask this Tribunal to set aside the default. 

Kimberly Blackmon 

[Print/type name of person signing] 

I certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative.

Page 2

Michigan Department of Treasury, 

1019 (Rev, 11-23) 

THIS 

IS NOT A TAX BILL 

1.-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c¢, as amended. Thisisa 

model assessment notice to be used by the local assessor. 

FROM: 

CITY OF DETROIT 

OFFICE OF THE ASSESSOR 

2 WOODWARD AVE., SUITE 804 

DETROIT, M1 48226 

PARCEL IDENTIFICATION 

PARCEL NUMBER: 

~~ 22025058. 

PROPERTY ADDRESS 

19785 WARD 

NAME AND ADDRESS OF OWNER OR PERSON 

NAMED ON ASSESSMENT ROLL 

BLACKMON, KIMBERLY 

19785 WARD 

DETROIT MI 48235 

PRINCIPAL RESIDENCE EXEMPTION 

% Exempt As "Homeowners Principal Residence": 

.00% 

% Exempt As "Qualified Agricultural Property™: 

.00% 

% Exempt As "MBT industrial Personal: 

.00% 

% Exempt As "MBT Commercial Personal": 

.00% 

Exempt As "Qualified Forest Property": 

1 Yes 

K No 

Exempt As "Development Property": 

[] Yes 

[X No 

Legal Description: W WARD 563 AND E 8 FT OF VAC ALLEY ADJ GREENWICH PARK SUB 141 P28 PLATS, W CR 22/225 40 X 117 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

(RESIDENTIAL-IMPROVED) 

PRIOR YEAR'S CLASSIFICATION: 

401 

(RESIDENTIAL-IMPROVED) 

The change in taxable value will increase/decrease | PRIOR AMOUNT | CURRENT TENTATIVE 

CHANGE FROM 

your tax bill for this year by approximately: 

YEAR: 

AMOUNT YEAR: 

PRIOR YEAR TO 

$48 

2024 

2025 

CURRENT YEAR 

1. TAXABLE VALUE (Current amount is tentative): 

18,313 

18,880 

567 

2. ASSESSED VALUE: 

56,900 

65,900 

9,000 

3. TENTATIVE EQUALIZATION FACTOR: 

~~ 

1.000 

| 

© 

= 

. 

a 

4. STATE EQUALIZED VALUE (SEV) 

: 

56,900 

51,700 

9,000 

5. There WAS/WAS NOT a transfer of ownership on this property in 

2024 

WAS NOT 

6. ASSESSOR CHANGE REASON: 

MARKET VALUE 

7. ESTIMATED TRUE CASH VALUE (MARKET VALUE): 

103,486 

8. EFFECTIVE AGE: 

48 

9, YEAR BUILT (ACTUAL AGE): 

1946 

The 2025 Inflation Rate Multiplier is: 1.031 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to 

°

Page 3

RELL 

so 

= 

ll 

Derrir, WE 4392-2919 

woe 

$0.78 

RDC 99 

$2324M506224-25 

CC 

Wedugar Say Fibra 

r wr ny ae 

Tn 

ML, 

H8907 

—— 

Sand 

/ 

EE 

NOV 19, 2025

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

Kimberly Blackmon, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-003547 

City of Detroit,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received Petitioner's October 27, 2025 filing. That 

filing requires a motion with the appropriate motion fee, if any. As such, the filing is not 

properly pending, and no action will be taken unless a motion and appropriate fee are 

filed within 14 days of the issuance of this notice. 

Filing fees for Entire Tribunal motions are governed by TTR 223 and filing fees for Small 

Claims motions are governed by TTR 269. The rules and a summary of the fees can be 

found on the Tribunal’s website at www.michigan.gov/taxtrib.

You must include a copy of this Notice with the required filing fee payment.

Entered: November 5, 2025

By: Tribunal Clerk

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

Kimberly Blackmon

1300 E Layfayette

Apt 506

Detroit , MI 48207

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

Kimberly Blackmon, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-003547 

City of Detroit,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received Petitioner's October 27, 2025 filing. That 

filing requires a motion with the appropriate motion fee, if any. As such, the filing is not 

properly pending, and no action will be taken unless a motion and appropriate fee are 

filed within 14 days of the issuance of this notice. 

Filing fees for Entire Tribunal motions are governed by TTR 223 and filing fees for Small 

Claims motions are governed by TTR 269. The rules and a summary of the fees can be 

found on the Tribunal’s website at www.michigan.gov/taxtrib.

You must include a copy of this Notice with the required filing fee payment.

Entered: November 5, 2025

By: Tribunal Clerk

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 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Kimberly Blackmon, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-003547 

City of Detroit,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received Petitioner's October 27, 2025 filing. That 

filing requires a motion with the appropriate motion fee, if any. As such, the filing is not 

properly pending, and no action will be taken unless a motion and appropriate fee are 

filed within 14 days of the issuance of this

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 

Kimberly Blackmon, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

 

v 

 

MTT Docket No. 25-003547 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

CORRECTED ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

ORDER VACATING NOVEMBER 5, 2025 NOTICE OF NO ACTION 

 

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

holding Petitioner in default on October 7, 2025, because Petitioner failed to complete 

the petition, specifically section 7, and failed to file a copy of the notice giving rise to the 

appeal, i.e., March Board of Review (BOR) results.1 Petitioner was required to cure the 

default by filing a completed amended petition. Petitioner was also required to obtain a 

copy of the BOR results from Respondent and file a copy of those results with the 

Tribunal within 14 days.2 Petitioner failed to respond, and on November 4, 2025, the 

Tribunal entered an order extending time to cure the default. The Tribunal erred in the 

entry of that order because Petitioner timely responded to the order of default on 

October 27, 2025; the response had simply not yet been processed. Having now filed 

an amended petition, Petitioner has partially complied with the Tribunal’s orders. 

Petitioner failed again, however, to include a copy of the BOR results. Though the 

Tribunal finds one final extension of time to cure the default appropriate, Petitioner’s 

failure to comply with Tribunal orders and its Rules of Practice and Procedure has 

established a history of deliberate delay that would justify the dismissal of the case for 

failure to timely comply with this order.3 

 

Further, on November 5, 2025, the Tribunal issued a Notice of No Action in response to 

Petitioner’s filing of the amended petition, requiring Petitioner to file a Motion to Set 

Aside Default. The Tribunal erred in the entry of that notice because the notice was 

sent prematurely. Petitioner’s response was filed prior to the issuance of the order 

extending default, and therefore, no motion was yet required.4 Therefore, 

 

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 

 

 

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 A complete list of Tribunal rules and forms can be found online at www.michigan.gov/taxtrib. 

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

4 Although the issuance of the November 5, 2025 Notice of No Action was erroneous, upon completion of 

this order a motion will be required to set aside the default.

Page 2

MTT Docket No. 25-003547 

Page 2 of 2 

 

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

default: (1) file a copy of the March BOR results, (2) file a Motion to Set Aside Default, 

and (3) file proof the motion was served on Respondent. The foregoing must be filed 

with the Tribunal within 14 days of the entry of this order.5 

 

IT IS FURTHER ORDERED the November 5, 2025 Notice of No Action has been 

VACATED. 

 

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

TTR 237.6 

 

 

 

Entered: November 6, 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

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 

Kimberly Blackmon, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

 

v 

 

MTT Docket No. 25-003547 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

CORRECTED ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

ORDER VACATING NOVEMBER 5, 2025 NOTICE OF NO ACTION 

 

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

holding Petitioner in default on October 7, 2025, because Petitioner failed to complete 

the petition, specifically section 7, and failed to file a copy of the notice giving rise to the 

appeal, i.e., March Board of Review (BOR) results.1 Petitioner was required to cure the 

default by filing a completed amended petition. Petitioner was also required to obtain a 

copy of the BOR results from Respondent and file a copy of those results with the 

Tribunal within 14 days.2 Petitioner failed to respond, and on November 4, 2025, the 

Tribunal entered an order extending time to cure the default. The Tribunal erred in the 

entry of that order because Petitioner timely responded to the order of default on 

October 27, 2025; the response had simply not yet been processed. Having now filed 

an amended petition, Petitioner has partially complied with the Tribunal’s orders. 

Petitioner failed again, however, to include a copy of the BOR results. Though the 

Tribunal finds one final extension of time to cure the default appropriate, Petitioner’s 

failure to comply with Tribunal orders and its Rules of Practice and Procedure has 

established a history of deliberate delay that would justify the dismissal of the case for 

failure to timely comply with this order.3 

 

Further, on November 5, 2025, the Tribunal issued a Notice of No Action in response to 

Petitioner’s filing of the amended petition, requiring Petitioner to file a Motion to Set 

Aside Default. The Tribunal erred in the entry of that notice because the notice was 

sent prematurely. Petitioner’s response was filed prior to the issuance of the order 

extending default, and therefore, no motion was yet required.4 Therefore, 

 

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 

 

 

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 A complete list of Tribunal rules and forms can be found online at www.michigan.gov/taxtrib. 

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

4 Although the issuance of the November 5, 2025 Notice of No Action was erroneous, upon completion of 

this order a motion will be required to set aside the default.

Page 2

MTT Docket No. 25-003547 

Page 2 of 2 

 

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

default: (1) file a copy of the March BOR results, (2) file a Motion to Set Aside Default, 

and (3) file proof the motion was served on Respondent. The foregoing must be filed 

with the Tribunal within 14 days of the entry of this order.5 

 

IT IS FURTHER ORDERED the November 5, 2025 Notice of No Action has been 

VACATED. 

 

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

TTR 237.6 

 

 

 

Entered: November 6, 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

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

Kimberly Blackmon, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-003547 

City of Detroit,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received Petitioner's October 27, 2025 filing. That 

filing requires a motion with the appropriate motion fee, if any. As such, the filing is not 

properly pending, and no action will be taken unless a motion and appropriate fee are 

filed within 14 days of the issuance of this notice. 

Filing fees for Entire Tribunal motions are governed by TTR 223 and filing fees for Small 

Claims motions are governed by TTR 269. The rules and a summary of the fees can be 

found on the Tribunal’s website at www.michigan.gov/taxtrib.

You must include a copy of this Notice with the required filing fee payment.

Entered: November 5, 2025

By: Tribunal Clerk

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

Kimberly Blackmon

1300 E Layfayette

Apt 506

Detroit , MI 48207

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

Kimberly Blackmon, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-003547 

City of Detroit,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received Petitioner's October 27, 2025 filing. That 

filing requires a motion with the appropriate motion fee, if any. As such, the filing is not 

properly pending, and no action will be taken unless a motion and appropriate fee are 

filed within 14 days of the issuance of this notice. 

Filing fees for Entire Tribunal motions are governed by TTR 223 and filing fees for Small 

Claims motions are governed by TTR 269. The rules and a summary of the fees can be 

found on the Tribunal’s website at www.michigan.gov/taxtrib.

You must include a copy of this Notice with the required filing fee payment.

Entered: November 5, 2025

By: Tribunal Clerk

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 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Kimberly Blackmon, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-003547 

City of Detroit,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received Petitioner's October 27, 2025 filing. That 

filing requires a motion with the appropriate motion fee, if any. As such, the filing is not 

properly pending, and no action will be taken unless a motion and appropriate fee are 

filed within 14 days of the issuance of this

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 

_ 

Amended 

 Fetrtr10n 

2025 

SER 

NOV 64 

se MTT Docliet Noo 95-0036 47 

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 

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 

First Name 

Mm. 

Last Name/Company Name 

Kimberly 

Blackmon 

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

1300 E. Lafayette 

City or Town 

State 

ZIP Code 

Detroit 

M 

oe 

Teepone tuner 313 568-7930 

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

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

k 

First Name 

M.L 

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 

How many 

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

parcels are you | [] ves* 

No* 

appealing? 

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

1 

*4if 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 muitiple, list first property's address)

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

R 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check ail that apply) 

True Cash and Taxable Value 

[J Poverty Exemption 

[3 Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[J uncapping of Taxable Value 

[J eligible Manufacturing Personal Property (ESA) 

{7 Exemption from Taxation (other than the denial of a 

[1 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

External Economic Obsolescence Appealing School Tax, Library and DIA Taxes 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

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

Yes 

[Wl] No 

if Yes, check which BOR you attended AND attach the BOR decision: ® March 

O July 

[I] December 

If No, check the applicable reason(s): 

[] Not required to attend 

Assessment Change Notice was not received by Petitioner 

a Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 8)

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 muttipte parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

=ZRO0Q 508 F 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

% 

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

$65,900.00 

Current Taxable Value as established by the BOR: 

$18,880.00 

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

$20,000.00 

Muitiply the True Cash

Page 4

oy

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 

Kimberly Blackmon, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

 

v 

 

MTT Docket No. 25-003547 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

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

holding Petitioner in default on October 7, 2025, because Petitioner failed to complete 

the petition, specifically section 7, and failed to file a copy of the notice giving rise to the 

appeal, i.e., March Board of Review (BOR) results .1 Petitioner was required to cure the 

default by filing a completed amended petition and obtain a copy of the March BOR 

results from Respondent and file a copy of those results with the Tribunal within 14 

days.2 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 the 

dismissal of the case for failure to timely comply with this order.3 Therefore, 

 

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 

 

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

default: (1) file a completed amended petition, specifically completing section 7, (2) file a 

copy of the March BOR results, (3) file a Motion to Set Aside Default, and (4) file proof 

the motion was served on Respondent. 

 

IT IS FURTHER ORDERED that the petition shall note the docket number previously 

assigned by the Tribunal, and if filing utilizing the Tribunal’s e-filing system, file as an 

“Amended Petition.” 

 

The foregoing must be filed with the Tribunal within 14 days of the entry of this order.4 

 

1 The order further stated, “Failure to comply with this order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

2 A list of Tribunal rules and forms can be found online at www.michigan.gov/taxtrib. 

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

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

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

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

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

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

Page 2

MTT Docket No. 25-003547 

Page 2 of 2 

 

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

TTR 237.5 

 

 

 

Entered: November 4, 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 

 

 

 

 

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

A submission through the tribunal’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

Kimberly Blackmon,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003547

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

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.

Furthermore, Petitioner failed to complete section(s) 7 of petition. See TTR 279. As 

such, the petition is not properly pending. Petitioner must complete the petition by 

providing all information required by each applicable section and return the completed 

petition within 14 days of the entry of this order. The petition shall note the docket 

number assigned by the Tribunal and if filed utilizing the Tribunal’s e-filing system, must 

be filed on the assigned docket number as an “amended petition.” Small Claims petition 

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

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: October 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.

Page 2

MTT Docket No. 25-003547

Page 2 of 7

By: Tribunal Clerk

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

Kimberly Blackmon

1300 E Layfayette

Apt 506

Detroit , MI 48207

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Kimberly Blackmon,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

Page 5

MTT

Page 6

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 

AUG 05 2025 

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 

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 Rute (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 

First Name 

"NN 

Last Name/Company Name 

kimboea ly 

Blackmon 

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

[Hoo E./ ay Payee AT Sop 

City 

or Town 

State 

ZiP Code 

Dts 

Mm) | Fs207 

Telephone Number 

A -gLg -79%0 

E-mail Address {do not enter unfess you want MTT to send ali correspondence via e-mail) 

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 

Email Address {do not enter unfess 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 | {] vest 

[Yd] No** 

appealing? 

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

7 

*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, 2iP) 

[If multiple, list first property's address} 

[9795 Wited 5+

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that apply) 

[I True Cash and Taxable Value 

[J Poverty Exemption 

[J Taxable Value Only (catculation) 

[J Disabled Veterans Exemption 

[I] Uncapping of Taxable Value 

[OJ Eligible Manufacturing Personal Property (ESA) 

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

[3 Classification 

Principat Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Eko 

. 

Event Ecomonit plosolblev 

oF | PPertiny School tay, Libra, 7a, Den Tams. 

- 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

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

[W] No 

If Yas, check which BOR you attended AND attach the BOR decision: [1 March 

[] July 

[3 pecember 

If No, check the applicable reason{s): 

[MW] Not required to attend 

Assessment Change Notice was not received by Petitioner 

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

0 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 suse the multiple parce! form for additional, contiguous parcels. 

Parcel Identification Number: 

A 0450€H 

Classification of Property: 

Real! 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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)? 

$ 20,000. °o 

Multiply the True

Page 4

STAT

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

Kimberly Blackmon,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003547

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: October 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

Kimberly Blackmon

1300 E Layfayette

Apt 506

Detroit , MI 48207

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

Kimberly Blackmon,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003547

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: October 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 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407

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 

AUG 05 2025 

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 

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 Rute (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 

First Name 

"NN 

Last Name/Company Name 

kimboea ly 

Blackmon 

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

[Hoo E./ ay Payee AT Sop 

City 

or Town 

State 

ZiP Code 

Dts 

Mm) | Fs207 

Telephone Number 

A -gLg -79%0 

E-mail Address {do not enter unfess you want MTT to send ali correspondence via e-mail) 

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 

Email Address {do not enter unfess 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 | {] vest 

[Yd] No** 

appealing? 

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

7 

*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, 2iP) 

[If multiple, list first property's address} 

[9795 Wited 5+

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that apply) 

[I True Cash and Taxable Value 

[J Poverty Exemption 

[J Taxable Value Only (catculation) 

[J Disabled Veterans Exemption 

[I] Uncapping of Taxable Value 

[OJ Eligible Manufacturing Personal Property (ESA) 

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

[3 Classification 

Principat Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Eko 

. 

Event Ecomonit plosolblev 

oF | PPertiny School tay, Libra, 7a, Den Tams. 

- 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

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

[W] No 

If Yas, check which BOR you attended AND attach the BOR decision: [1 March 

[] July 

[3 pecember 

If No, check the applicable reason{s): 

[MW] Not required to attend 

Assessment Change Notice was not received by Petitioner 

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

0 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 suse the multiple parce! form for additional, contiguous parcels. 

Parcel Identification Number: 

A 0450€H 

Classification of Property: 

Real! 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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)? 

$ 20,000. °o 

Multiply the True

Page 4

STAT

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.