Lawrence Nadolski Petitioner V Michigan Department Of Treasury Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Lawrence Nadolski,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002862

 Michigan Department of Treasury,

 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 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.



 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.1



 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).



 1 “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).



 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

Page 2

MTT Docket No. 26-002862

Page 2 of 2



 By: /s/ Patricia L. Halm



Entered: October 6, 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 DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Lawrence Nadolski,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002862

 Michigan Department of Treasury,

 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 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.



 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.2



 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 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).



 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

Page 4

MTT Docket No. 26-002862

Page 2 of 2



 By: /s/ Patricia L. Halm



Entered: October 6, 2026



 PROOF OF SERVICE



I certify that a copy of the foregoing was sent on

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

In June of 2026 I was doing a Sanity Check before we put the House at 243 N. Walnut Street up for sale.

 Below is my email to the PRE division to make sure everything was paid.

 I receive Nothing back in response , until I found out 11 days after my house closing that from the Title Company.

 Even the Title company did Not see any back taxes owed until they requested the Deed. ( 7-17-2026 )



 Email received on 7-28-2026 after calling several timesSecond Request email

 Leaving a message for a reply back from the State Treasury Dept

 Jeff at the PRE Division finally answered the call ,and emailed

 Me the information that never was received by me

Page 2

Here I am showing I paid the 2025 taxes, and then received a Revised version with the increase based on the

 Denial of the 2025 PRE qualifications. So, I Paid the difference and knew I would have to have a discussion

 In March 2026 when I could present to the Mt Clemens Tax Board.

 At that time, we decided to update the house and put it up for sale in the coming months.



Original 2025 Tax Revised 2025 Tax



 2022 -2026 Showing No Deliquiate taxes and Paid in Full

Page 3

Here is Email sent to PRE division on 10-19-2025 with all supporting information requested.

Note the PRE send a Letter out stating I was audited and needed to pay for 2025 on 9-29-2025 in the amount

$1140.04,

because I was denied the PRE for 2025.. So, we paid it. Because I did get remarried and moved to my

Wife's home in Riverview Michigan.. So, we paid the amount for the 2025 tax year . Again, knowing we were selling

The 243 N. Walnut house.

Page 4

Email showing How many time I requested a reply back.

I have more documentation to support these request if needed.

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 PROPERTY TAX APPEAL PETITION FORM

 PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION



 MTT 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: Local Unit of Government:

 Individual



 First Name M.I. Last Name/Company Name

 LAWRENCE NADOLSKI



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

 17477 koester street



 City or Town State ZIP Code

 Riverview Michigan 48193



 Telephone Number

 7349330619



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

 rrunnr2000@yahoo.com



 Section 3: Subject Property Information

 Parcel Identification Number:

 051112352007



 How many parcels are you appealing? Are they contiguous or adjoining? *If no, you must file separate appeals for each parcel

 1 No



 Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address)

 243 N. Walnut street



 mount clemens

 Michigan

 48043



 Taxing Authority: County:

 City Of Mt Clemens (MACOMB) Macomb



 Classification of Property:

 Personal

 Residential



 Section 4: Check which of the following you are appealing

 Principal Residence Exemption

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Section 5: Explain the Reason for this Appeal

 Docket 2026-0862

 PRE Unit File Number 2025-AP-0918

 Re: Denial of Michigan Principal Residence Exemption

 To Whom It May Concern,

 I am writing regarding the denial of my Michigan Principal Residence Exemption for PRE Unit File Number 2025-AP-0918.

 I was informed that the reason for the denial was that I did not respond within 35 days of the PRE notice. However, I received the PRE letter on September 29,

 2025, and I responded to the State by email on October 19, 2025, providing all requested information. My response was submitted well within the 35-day

 requirement.

 The PRE Division has acknowledged that it received my information on October 19, 2025. Despite this, I was still advised that I did not meet the 35-day response

 requirement, and my exemption was denied.

 In my October 19, 2025 email, I provided the documentation requested by the PRE Division, including utility bills. I also supplied utility, tax, and home warranty

 information for the years 2022 through 2025. All of the relevant documents for the years in question are in my name, Lawrence Nadolski Jr.

 I also followed up with an additional email requesting a hearing, but that request was denied as well.

 Even if I am not granted the full Principal Residence Exemption for 2022, 2023, 2024, and 2025, I would like to note that the State already sent me a revised bill

 on September 29, 2025, for the 2025 taxes. I paid the additional amount of $1,140.04, believing that the original 2025 tax bill had been issued incorrectly. I later

 learned that this amount was related to the PRE denial for 2025.

 I respectfully request that my case be reviewed again. Based on the dates above, my response was submitted within the required timeframe, and I have

 documentation available to support my case.

 Thank you for your time and consideration.



 Section 6: Jurisdictional Issues

 List the year(s) denied:

 2022,2023,2024,2025



 Indicate who denied the exemption under appeal:

 Michigan Dept. of Treasury



 If you checked “other” above, explain:



 List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied:

 2026-05-06



 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.



 Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

 Yes



 Electronic Signature *Typing your name below will serve as your signature

 Petitioner or Attorney/Authorized Representative’s Signature:

 Lawrence Nadolski Jr



 /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 DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Lawrence Nadolski,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002862

 Michigan Department of Treasury,

 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 6, 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



 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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Lawrence Nadolski,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002862

 Michigan Department of Treasury,

 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 6, 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



 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

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

In June of 2026 I was doing a Sanity Check before we put the House at 243 N. Walnut Street up for sale.

 Below is my email to the PRE division to make sure everything was paid.

 I receive Nothing back in response , until I found out 11 days after my house closing that from the Title Company.

 Even the Title company did Not see any back taxes owed until they requested the Deed. ( 7-17-2026 )



 Email received on 7-28-2026 after calling several timesSecond Request email

 Leaving a message for a reply back from the State Treasury Dept

 Jeff at the PRE Division finally answered the call ,and emailed

 Me the information that never was received by me

Page 2

Here I am showing I paid the 2025 taxes, and then received a Revised version with the increase based on the

 Denial of the 2025 PRE qualifications. So, I Paid the difference and knew I would have to have a discussion

 In March 2026 when I could present to the Mt Clemens Tax Board.

 At that time, we decided to update the house and put it up for sale in the coming months.



Original 2025 Tax Revised 2025 Tax



 2022 -2026 Showing No Deliquiate taxes and Paid in Full

Page 3

Here is Email sent to PRE division on 10-19-2025 with all supporting information requested.

Note the PRE send a Letter out stating I was audited and needed to pay for 2025 on 9-29-2025 in the amount

$1140.04,

because I was denied the PRE for 2025.. So, we paid it. Because I did get remarried and moved to my

Wife's home in Riverview Michigan.. So, we paid the amount for the 2025 tax year . Again, knowing we were selling

The 243 N. Walnut house.

Page 4

Email showing How many time I requested a reply back.

I have more documentation to support these request if needed.

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 PROPERTY TAX APPEAL PETITION FORM

 PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION



 MTT 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: Local Unit of Government:

 Individual



 First Name M.I. Last Name/Company Name

 LAWRENCE NADOLSKI



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

 17477 koester street



 City or Town State ZIP Code

 Riverview Michigan 48193



 Telephone Number

 7349330619



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

 rrunnr2000@yahoo.com



 Section 3: Subject Property Information

 Parcel Identification Number:

 051112352007



 How many parcels are you appealing? Are they contiguous or adjoining? *If no, you must file separate appeals for each parcel

 1 No



 Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address)

 243 N. Walnut street



 mount clemens

 Michigan

 48043



 Taxing Authority: County:

 City Of Mt Clemens (MACOMB) Macomb



 Classification of Property:

 Personal

 Residential



 Section 4: Check which of the following you are appealing

 Principal Residence Exemption

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Section 5: Explain the Reason for this Appeal

 Docket 2026-0862

 PRE Unit File Number 2025-AP-0918

 Re: Denial of Michigan Principal Residence Exemption

 To Whom It May Concern,

 I am writing regarding the denial of my Michigan Principal Residence Exemption for PRE Unit File Number 2025-AP-0918.

 I was informed that the reason for the denial was that I did not respond within 35 days of the PRE notice. However, I received the PRE letter on September 29,

 2025, and I responded to the State by email on October 19, 2025, providing all requested information. My response was submitted well within the 35-day

 requirement.

 The PRE Division has acknowledged that it received my information on October 19, 2025. Despite this, I was still advised that I did not meet the 35-day response

 requirement, and my exemption was denied.

 In my October 19, 2025 email, I provided the documentation requested by the PRE Division, including utility bills. I also supplied utility, tax, and home warranty

 information for the years 2022 through 2025. All of the relevant documents for the years in question are in my name, Lawrence Nadolski Jr.

 I also followed up with an additional email requesting a hearing, but that request was denied as well.

 Even if I am not granted the full Principal Residence Exemption for 2022, 2023, 2024, and 2025, I would like to note that the State already sent me a revised bill

 on September 29, 2025, for the 2025 taxes. I paid the additional amount of $1,140.04, believing that the original 2025 tax bill had been issued incorrectly. I later

 learned that this amount was related to the PRE denial for 2025.

 I respectfully request that my case be reviewed again. Based on the dates above, my response was submitted within the required timeframe, and I have

 documentation available to support my case.

 Thank you for your time and consideration.



 Section 6: Jurisdictional Issues

 List the year(s) denied:

 2022,2023,2024,2025



 Indicate who denied the exemption under appeal:

 Michigan Dept. of Treasury



 If you checked “other” above, explain:



 List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied:

 2026-05-06



 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.



 Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

 Yes



 Electronic Signature *Typing your name below will serve as your signature

 Petitioner or Attorney/Authorized Representative’s Signature:

 Lawrence Nadolski Jr



 /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.