Record Finder / 25-002586-TT
Michigan
LeJuan Council, Petitioner V City Of Detroit, Respondent
- Petitioner
- LeJuan Council
- Respondent
- City Of Detroit
Case overview
- Docket number
- 25-002586-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Wayne
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 4 | Order of Dismissal | Not recorded | Not recorded | 08/25/2025 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 08/21/2025 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 08/21/2025 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 07/01/2025 | $250.00 | Download |
Documents
25-002586 Dismiss.pdfRead complete document text →
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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 LeJuan Council, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 25-002586 City of Detroit, Presiding Judge Respondent. Patricia L. Halm ORDER OF DISMISSAL The Tribunal has considered the file in this case and finds that it has no authority over Petitioner’s appeal. Petitioner is appealing an unidentified exemption claim for Parcel Nos. 13015933, 21077897, 21046770, 21066261, 21019674, and 21062928 for tax years 2020, 2021, 2022, 2023, 2024, and 2025. The petition indicates they did not appeal to the Board of Review (BOR). The petition also indicates they applied for a property tax exemption in August 2023 and never got a response. The Tribunal finds that it is unclear what exemption and for what years the exemption is sought. The Tribunal’s jurisdiction is limited to direct review of a final decision, of which none has been provided.1 A protest to the March BOR is a prerequisite to invoking the Tribunal’s jurisdiction for some exemptions under MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable power to waive or otherwise disregard a statutory filing requirement or deadline,2 it has no authority to grant Petitioner the relief requested. Therefore, IT IS 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 1 See MCL 205.731. 2 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. See Federal-Mogul Corp v Dep’t of Treasury, 161 Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 253 Mich App 538 (2002), and VanderWerp v Plainfield Twp, 278 Mich App 624 (2008).
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MTT Docket No. 25-002586 Page 2 of 2 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. 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. Entered: August 25, 2025 By _____________________________ bw/am 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
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01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.54153142-a20f-41e0-9364-ecf467c17db2.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. 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) 277(3), 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 Filer Type: Individual First Name LeJuan M.I. Last Name/Company Name Council Mailing Address (No., Street, P.O. Box or Rural Route) 2050 15th St City or Town Detroit State Michigan ZIP Code 48216 Telephone Number 313-971-9256 Fax Number E-mail Address lejuancouncilmecca@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address Section 3: Subject Property Information How many parcels are you appealing? 6 If you are appealing more than one parcel, are they contiguous or adjoining? No *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 19199 Moenart St
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Detroit Michigan 48235 Taxing Authority (City or Township) City of Detroit (Wayne) County Wayne Section 4: Issues Being Appealed (check all that apply) Exemption from Taxation (other than the denial of a principal residence or qualified agricultural exemption) Section 5: Explain the Reason for this Appeal Applied for property tax exemption with tax accessors on August 10, 2023 and never got a response Section 6: Jurisdictional Issues Year(s) you are appealing: 2020, 2021,2022, 2023, 2024, 2025 Did you protest the assessment at a Board of Review (BOR)? No If Yes, check which BOR you attended AND upload the BOR decision: If No, check the applicable reason(s): Not required to attend Did you request a Poverty Exemption at the BOR? If Yes, check which BOR considered your application AND upload the BOR decision: March July December If No, explain why: Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 13015933 Classification of Property: Real Residential
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Current Assessed Value (also known as State Equalized Value) as established by the BOR: 0.00 Current Taxable Value as established by the BOR: 0.00 What do you believe is the fair market value (also known as True Cash Value)? 80000.00 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 40000.00 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Parcel Identification Number: 21077897 Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 21900.00 Current Taxable Value as established by the BOR: 8570.00 What do you believe is the fair market value (also known as True Cash Value)? 80000.00 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 40000.00 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Parcel Identification Number: 21046770 Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 11700.00 Current Taxable Value as established by the BOR: 10619.00 What do you believe is the fair market value (also known as True Cash Value)? 80000.00 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 40000.00 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Parcel Identification Number: 21066261 Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 0.00 Current Taxable Value as established by the BOR: 0.00 What do you believe is the fair market value (also known as True Cash Value)? 80000.00 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 40000.00 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Parcel Identification Number: 21019674 Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 28700.00 Current Taxable Value as established by the BOR: 28700.00 What do you believe is the fair market value (also known as True Cash Value)? 80000.00 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 40000.00 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Parcel Identification Number: 21062928 Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as
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STATE OF
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S
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SC_Notice_of_Docket_Number.2025-08-21_09-51-38.0000.pdfRead complete document text →
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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 LeJuan Council, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002586 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: August 21, 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
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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 LeJuan Council, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002586 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: August 21, 2025 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.
01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.54153142-a20f-41e0-9364-ecf467c17db2.pdfRead complete document text →
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. 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) 277(3), 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 Filer Type: Individual First Name LeJuan M.I. Last Name/Company Name Council Mailing Address (No., Street, P.O. Box or Rural Route) 2050 15th St City or Town Detroit State Michigan ZIP Code 48216 Telephone Number 313-971-9256 Fax Number E-mail Address lejuancouncilmecca@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address Section 3: Subject Property Information How many parcels are you appealing? 6 If you are appealing more than one parcel, are they contiguous or adjoining? No *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 19199 Moenart St
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Detroit Michigan 48235 Taxing Authority (City or Township) City of Detroit (Wayne) County Wayne Section 4: Issues Being Appealed (check all that apply) Exemption from Taxation (other than the denial of a principal residence or qualified agricultural exemption) Section 5: Explain the Reason for this Appeal Applied for property tax exemption with tax accessors on August 10, 2023 and never got a response Section 6: Jurisdictional Issues Year(s) you are appealing: 2020, 2021,2022, 2023, 2024, 2025 Did you protest the assessment at a Board of Review (BOR)? No If Yes, check which BOR you attended AND upload the BOR decision: If No, check the applicable reason(s): Not required to attend Did you request a Poverty Exemption at the BOR? If Yes, check which BOR considered your application AND upload the BOR decision: March July December If No, explain why: Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 13015933 Classification of Property: Real Residential
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Current Assessed Value (also known as State Equalized Value) as established by the BOR: 0.00 Current Taxable Value as established by the BOR: 0.00 What do you believe is the fair market value (also known as True Cash Value)? 80000.00 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 40000.00 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Parcel Identification Number: 21077897 Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 21900.00 Current Taxable Value as established by the BOR: 8570.00 What do you believe is the fair market value (also known as True Cash Value)? 80000.00 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 40000.00 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Parcel Identification Number: 21046770 Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 11700.00 Current Taxable Value as established by the BOR: 10619.00 What do you believe is the fair market value (also known as True Cash Value)? 80000.00 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 40000.00 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Parcel Identification Number: 21066261 Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 0.00 Current Taxable Value as established by the BOR: 0.00 What do you believe is the fair market value (also known as True Cash Value)? 80000.00 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 40000.00 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Parcel Identification Number: 21019674 Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 28700.00 Current Taxable Value as established by the BOR: 28700.00 What do you believe is the fair market value (also known as True Cash Value)? 80000.00 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 40000.00 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Parcel Identification Number: 21062928 Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as
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STATE OF
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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.