Kyle R Jastren, Petitioner V City Of Rochester Hills, 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

Kyle R Jastren, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000347

City Of Rochester Hills,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed within 35 days after the final decision, ruling, or determination. 

See MCL 205.735a(6). As such, and inasmuch as the Tribunal has no equitable power 

to waive or otherwise disregard statutory filing requirements and deadlines, it has no 

authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp, 

__Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Page 2

MTT Docket No. 26-000347

Page 2 of 6

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: March 23, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Kyle R Jastren, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000347

City Of Rochester Hills,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed within 35 days after the final decision, ruling, or determination. 

See MCL 205.735a(6). As such, and inasmuch as the Tribunal has no equitable power 

to waive or otherwise disregard statutory filing requirements and deadlines, it has no 

authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp, 

__Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Page 4

MTT Docket No. 26-000347

Page 4 of 6

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee.

Page 5

STATE OF

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 

FEB 2 4 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

DISABLED VETERANS EXEMPTION 

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

other exemption disputes. 

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

Review Dacision or other notice) with this petition. 

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

Section 1: Petitioner’s Contact Information 

First Name 

wnt 

Last Name/Gompany Name 

Kyle 

R 

Jastren 

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

1865 Lincolnshire Drive 

City or Town 

State 

ZIP Code 

Rochester Hilis 

Mi 

48309 

Telephone Number 734-751 -1 289 

Emalt Address (do not enter unless you want MTT to sand all correspondence via emall) 

Kyle.Jastren@gmail.com 

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

First Name 

M.A. 

Last Name 

Kyle 

R 

Jastren 

Firm Name (if any) 

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

1855 Lincolnshire Drive 

City or Town 

State 

ZIP Code 

Rochester Hills 

Mi 

48309 

Telephone Number 734-751 -1 289 

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

Kyle Jastren@gmail.com 

Section 3: Subject Property Information: 

Parcel ldentification Number: 

70-15-19-377-007 

Property Address (No., Streat) 

1855 Lincolnshire Drive 

City or Town 

County 

State 

ZIP Code 

Rochester Hills 

Oakland 

Mi 

48309 

Taxing Authority (City or Township) 

City of Rochester Hills

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

1 am appealing the denial of my Disabled Veterans Exemption affidavit for tax year 2025. 

| am a qualifying disabled veteran who was discharged 

under honorable conditions, and the property at issue is my principal residence and homestead. 

1 have filed for and received the Disabled Veterans Exempiion for the past 12 years without interruption. 

| have lived at this residence in Rochester 

Hills for the past five years and have subuitted ry exemption paperwork to the Rochester Hills assessing office each year during that period. 

For tax year 2025, 

| completed and submitted my exemption affidavit in parson at the local assessing office in June 2025. 

| did so after receiving a 

property tax bill earlier in the year, which served as a reminder to complete the annual fiting. Based on my in person submission and my long history 

of approval, 

| reasonably betieved my 2025 affidavit had been received and would be processed as it has been in prior years. 

| did not receive any notice of deficiency, request for additional documentation, or indication that my June 2025 submission was incomplete or not 

accepted. Later, { received another mailing. Because | had afready filed for 2025, 

| reasonably believed the mailing related to the next tax year, 

2026, and 

| responded based on that understanding. | then received a denial notice, which caused confusion and suggests that my 2025 affidavit 

was not properly recorded or processed at the local level. 

This confusion is compounded by written communication 

| received in 2025 indicating that an annual submission was not required. To the extent 

local procedures or expectations have changed since then, 

{ was not provided clear notice that my exemption status would be denied for 2025 or 

that additional annual steps were required beyond what | completed in person in June 2025. 

1 respectiully request that the Tribunal review the assessing unit records for my June 2025 in person submission and confirm my exemption status. 

| 

ask that the Disabled Veterans Exemption be applied for tax year 2025 as originally submitted. 

| am prepared to provide any supporting 

documentation requested, including proof of efigibility and any available evidence of my June 2025 submission. 

Section 5: Jurisdictional issues 

Did you request a disabled veteran's exemption by fillng an application with the cityftownship? 18 Yes 

UNo 

if No, please explain: 

List the date the exemption was denied: 

Tax year(s} denisd: 

1/16/2026 

2025 

Fee Information 

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

Signature +required 

Petitioner or Attomey/Authorized Representatives Signature: Arle 

2 

Oats 

or 

7 

bata

Page 3

Michigan Department of Treasury 

6055 (Rev. 11-24) 

Notice of Denial of Disabled Veterans Exemption 

Issued under authority of Public Act 206 of 1893, as amended 

With this notice, you are notified that the Disabled Veterans Exemption on the property identified below has been 

denied. If you have questions about the denial, you may contact your local government or follow the appeal procedures 

specified below. 

Type or print in blue or black ink. 

PART 1: PROPERTY INFORMATION Type or print legibly. Use a separate form for each property number. 

1. Property Tax Identification Number 

2. Name of Local Unit (Check Township or City) 

70-15-19-377-007 

CITY OF ROCHESTER HILLS 

. County 

: OAKLAND 

Od Township 

City 

4. Street Address of Property (Provide a Complete Address) 

State 

ZIP Code 

City 

1855 LINCOLNSHIRE DR 

ROCHESTER HILLS 

MI 

48309-4530 

5. Name of Owner (First, Middle, Last) 

KYLE R JASTREN 

6. Owner's Daytime Telephone Number 

7. Owner's Email Address 

734-751-1289 

8. Mailing Address if Different than Property Address 

City 

State 

ZIP Cade 

9. Your exemption was denied/adjusted for the following reason: 

[| a. The owner is neither a disabled veteran who qualifies for the exemption nor the unremarried surviving spouse of 

a disabled veteran who, immediately before death, was eligible for the exemption 

OO b. The property claimed is not the

Page 4

5102

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

Kyle R Jastren,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000347

City Of Rochester Hills,

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: March 23, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Kyle R Jastren,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000347

City Of Rochester Hills,

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: March 23, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

RECEIVED 

FEB 2 4 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

DISABLED VETERANS EXEMPTION 

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

other exemption disputes. 

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

Review Dacision or other notice) with this petition. 

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

Section 1: Petitioner’s Contact Information 

First Name 

wnt 

Last Name/Gompany Name 

Kyle 

R 

Jastren 

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

1865 Lincolnshire Drive 

City or Town 

State 

ZIP Code 

Rochester Hilis 

Mi 

48309 

Telephone Number 734-751 -1 289 

Emalt Address (do not enter unless you want MTT to sand all correspondence via emall) 

Kyle.Jastren@gmail.com 

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

First Name 

M.A. 

Last Name 

Kyle 

R 

Jastren 

Firm Name (if any) 

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

1855 Lincolnshire Drive 

City or Town 

State 

ZIP Code 

Rochester Hills 

Mi 

48309 

Telephone Number 734-751 -1 289 

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

Kyle Jastren@gmail.com 

Section 3: Subject Property Information: 

Parcel ldentification Number: 

70-15-19-377-007 

Property Address (No., Streat) 

1855 Lincolnshire Drive 

City or Town 

County 

State 

ZIP Code 

Rochester Hills 

Oakland 

Mi 

48309 

Taxing Authority (City or Township) 

City of Rochester Hills

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

1 am appealing the denial of my Disabled Veterans Exemption affidavit for tax year 2025. 

| am a qualifying disabled veteran who was discharged 

under honorable conditions, and the property at issue is my principal residence and homestead. 

1 have filed for and received the Disabled Veterans Exempiion for the past 12 years without interruption. 

| have lived at this residence in Rochester 

Hills for the past five years and have subuitted ry exemption paperwork to the Rochester Hills assessing office each year during that period. 

For tax year 2025, 

| completed and submitted my exemption affidavit in parson at the local assessing office in June 2025. 

| did so after receiving a 

property tax bill earlier in the year, which served as a reminder to complete the annual fiting. Based on my in person submission and my long history 

of approval, 

| reasonably betieved my 2025 affidavit had been received and would be processed as it has been in prior years. 

| did not receive any notice of deficiency, request for additional documentation, or indication that my June 2025 submission was incomplete or not 

accepted. Later, { received another mailing. Because | had afready filed for 2025, 

| reasonably believed the mailing related to the next tax year, 

2026, and 

| responded based on that understanding. | then received a denial notice, which caused confusion and suggests that my 2025 affidavit 

was not properly recorded or processed at the local level. 

This confusion is compounded by written communication 

| received in 2025 indicating that an annual submission was not required. To the extent 

local procedures or expectations have changed since then, 

{ was not provided clear notice that my exemption status would be denied for 2025 or 

that additional annual steps were required beyond what | completed in person in June 2025. 

1 respectiully request that the Tribunal review the assessing unit records for my June 2025 in person submission and confirm my exemption status. 

| 

ask that the Disabled Veterans Exemption be applied for tax year 2025 as originally submitted. 

| am prepared to provide any supporting 

documentation requested, including proof of efigibility and any available evidence of my June 2025 submission. 

Section 5: Jurisdictional issues 

Did you request a disabled veteran's exemption by fillng an application with the cityftownship? 18 Yes 

UNo 

if No, please explain: 

List the date the exemption was denied: 

Tax year(s} denisd: 

1/16/2026 

2025 

Fee Information 

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

Signature +required 

Petitioner or Attomey/Authorized Representatives Signature: Arle 

2 

Oats 

or 

7 

bata

Page 3

Michigan Department of Treasury 

6055 (Rev. 11-24) 

Notice of Denial of Disabled Veterans Exemption 

Issued under authority of Public Act 206 of 1893, as amended 

With this notice, you are notified that the Disabled Veterans Exemption on the property identified below has been 

denied. If you have questions about the denial, you may contact your local government or follow the appeal procedures 

specified below. 

Type or print in blue or black ink. 

PART 1: PROPERTY INFORMATION Type or print legibly. Use a separate form for each property number. 

1. Property Tax Identification Number 

2. Name of Local Unit (Check Township or City) 

70-15-19-377-007 

CITY OF ROCHESTER HILLS 

. County 

: OAKLAND 

Od Township 

City 

4. Street Address of Property (Provide a Complete Address) 

State 

ZIP Code 

City 

1855 LINCOLNSHIRE DR 

ROCHESTER HILLS 

MI 

48309-4530 

5. Name of Owner (First, Middle, Last) 

KYLE R JASTREN 

6. Owner's Daytime Telephone Number 

7. Owner's Email Address 

734-751-1289 

8. Mailing Address if Different than Property Address 

City 

State 

ZIP Cade 

9. Your exemption was denied/adjusted for the following reason: 

[| a. The owner is neither a disabled veteran who qualifies for the exemption nor the unremarried surviving spouse of 

a disabled veteran who, immediately before death, was eligible for the exemption 

OO b. The property claimed is not the

Page 4

5102

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.