Linda Lewis, 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 

Linda Lewis, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003532 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that Petitioner was placed in 

default on October 10, 2025, because Petitioner failed to include a copy of the notice 

giving rise to the appeal, i.e., March Board of Review (BOR) results for Parcel No. 

21000060.022 and failed to file a completed petition. On October 23, 2025, Petitioner 

responded by filing a completed amended petition and indicated they did not receive a 

copy of the BOR results for Parcel No 21000060.022; however, per Tribunal rules 

Petitioner must obtain a copy of the BOR results from Respondent and submit a copy to 

the Tribunal. On December 5, 2025, the Tribunal extended the time for Petitioner to 

cure the default by an additional 14 days, and they have failed to respond. Petitioner 

has not complied with either order, and the latter stated that “failure to comply with this 

order may result in the dismissal of the case . . .” and referenced Grimm v Dep’t of 

Treasury.1 In Grimm, the Michigan Court of Appeals summarized factors that the 

Tribunal should consider before imposing the sanction of dismissal. Those factors are: 

 

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) the 

degree of compliance with other parts of the court's orders; (6) attempts to 

cure the defect; and (7) whether a lesser sanction would better serve the 

interests of justice.2 

 

Here, Petitioner’s failure to comply with multiple orders has established a history of 

deliberate delay. As a result, giving careful consideration to the factors involved and 

considering all options in determining what sanction is just and proper, the Tribunal 

finds that dismissal is appropriate, and a lesser sanction would not be appropriate in 

light of Petitioner’s history of noncompliance in this case. 

 

Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

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

2 Id. at 149.

Page 2

MTT Docket No. 25-003532 

Page 2 of 2 

 

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 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: December 29, 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

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 

Linda Lewis, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003532 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

ORDER HOLDING RESPONDENT IN DEFAULT 

 

On October 23, 2025, Petitioner filed a completed amended petition in response to the 

Tribunal’s October 10, 2025 Order of Default. 1 

 

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

holding Petitioner in default because Petitioner failed to file a copy of the notice giving 

rise to the appeal, i.e., Board of Review (BOR) results, for Parcel No. 21O000060.022 

and failed to file a completed petition.2 Although Petitioner timely responded to the 

Order of Default, their attempt to cure is incomplete. In order to properly invoke the 

Tribunal’s jurisdiction, Petitioner must obtain a copy of the BOR results from 

Respondent and submit a copy of those results to the Tribunal.3 Though the Tribunal 

finds an extension of time to cure the default appropriate, Petitioner’s failure to comply 

with Tribunal orders and its Rules of Practice and Procedure has established a history 

of deliberate delay that would justify dismissal of the case for failure to timely comply 

with this order.4 

 

Further, the Tribunal finds that Respondent has failed to file an answer.5 Respondent 

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

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

 

Therefore, 

 

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

 

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

default: (1) file a copy of the BOR results for Parcel No. 21000060.022, (2) file a Motion 

 

1 On October 22, 2025, Petitioner filed an incomplete amended petition. 

2 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).” 

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

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

 

5 TTR 281.

Page 2

MTT Docket No. 25-003532 

Page 2 of 2 

 

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.6 

 

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

TTR 237.7 

 

IT IS FURTHER ORDERED that Respondent is held in DEFAULT. 

 

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

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

the entry of this order. 

 

Failure to comply with this order will result in Respondent being required to file a motion 

to set aside the default (with appropriate filing fee). 

 

 

Entered: December 5, 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 

 

 

 

 

6 “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). 

7 See also MCL 205.732.

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

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Linda Lewis, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003532 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

ORDER HOLDING RESPONDENT IN DEFAULT 

 

On October 23, 2025, Petitioner filed a completed amended petition in response to the 

Tribunal’s October 10, 2025 Order of Default. 1 

 

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

holding Petitioner in default because Petitioner failed to file a copy of the notice giving 

rise to the appeal, i.e., Board of Review (BOR) results, for Parcel No. 21O000060.022 

and failed to file a completed petition.2 Although Petitioner timely responded to the 

Order of Default, their attempt to cure is incomplete. In order to properly invoke the 

Tribunal’s jurisdiction, Petitioner must obtain a copy of the BOR results from 

Respondent and submit a copy of those results to the Tribunal.3 Though the Tribunal 

finds an extension of time to cure the default appropriate, Petitioner’s failure to comply 

with Tribunal orders and its Rules of Practice and Procedure has established a history 

of deliberate delay that would justify dismissal of the case for failure to timely comply 

with this order.4 

 

Further, the Tribunal finds that Respondent has failed to file an answer.5 Respondent 

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

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

 

Therefore, 

 

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

 

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

default: (1) file a copy of the BOR results for Parcel No. 21000060.022, (2) file a Motion 

 

1 On October 22, 2025, Petitioner filed an incomplete amended petition. 

2 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).” 

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

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

 

5 TTR 281.

Page 2

MTT Docket No. 25-003532 

Page 2 of 2 

 

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.6 

 

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

TTR 237.7 

 

IT IS FURTHER ORDERED that Respondent is held in DEFAULT. 

 

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

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

the entry of this order. 

 

Failure to comply with this order will result in Respondent being required to file a motion 

to set aside the default (with appropriate filing fee). 

 

 

Entered: December 5, 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 

 

 

 

 

6 “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). 

7 See also MCL 205.732.

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

Page 1

RECEIVED 

Jnandad be 0 

= 

| 

OCT 29 2025 

phe 

~O0DS 

32 

MICHIGAN TAX TRIBUNAL 

De ch 

! 

a 5 

ES 

8 at 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. 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 Smali Claims Petition, if applicable. If you do not 

submit this document, you may be held in defauit. 

Section 1: Petitioner’s Contact Information 

FirstName 

Li Nn a a 

M.l, 

Last ore 

me 

Malling Addrggs (No., 

Street, 

5.0. Te 

& 

ay 

City or Te 

. 

Slate 

ZIP Code 

Dehn 

M 

ygz|H 

Telephone eT 3-354-204¢L 

E-mall Address {do 

not enter unless you want MTT to send ali correspondenca via e-mall) 

(odad; pinch (R gail com 

Section 2: Petitioner’ [] AttorneylAuthorized Representative’s Contact Information 

re 

He feb 

Firm Name (if any\J 

Dis {No., Street, P.O. Box 

or 

Rural Bi 

AeOle Weed 

Wi 

SE 

wes 

Tt 

“NM 

3 

4g 20 

| 

Teter 

20 a- 35 4 ~ao4 b 

. 

Emall Address (do not enter unless you want MTT fo send all a via emall) 

geladpinch 0 gal, 

corn) 

Section 3: ; Subject Property Information 

How many 

f 

you are appealing more than one parcel, are thoy contiguous 

or adjoining? 

parcels are you 

Yes* 

No*™ 

appealing? 

“Ifyas, use a multiple parcel form for information regarding any contiguous parcels. 

hd 

) 

"if no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Addroes (No., Street, City, ST, ZiP} {if multiple, Hist first property's address] 

50 Sad par lave

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (heck 

ait that appty) 

v4 True Cash and Taxable Value 

[J Poverty Exemption 

I. Taxable Value Only (calculation) 

{7 Disabled Veterans Exemption 

[0 Uncapping of Taxable Value 

[3 Eligible Manufacturing Personal Property (ESA) 

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

[3 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

We did not yeCewve a Board 

4 Revied Fi” 

Parcel 210000022 

We alieady 

Sub rated Tu BORA 

Asef 2724.24" 

Section 6: Jurisdictional Issues 

Year(s) 

you ara appealing: 

202 i= 

(for faveel yy 27 a409 

, 2 5 ) 

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

| 

_JNo 

if Yos, chock which BOR you attended AND attach the BOR decision: xX March 

[m] July 

[m} Decembor 

If No, chock the applicable reason(s): 

Od Not required to attend 

a Assassment Change Notice was not received by Petitioner 

a Appealing a purported Clerical Error or Mutual Mistake of Fact (i yos, include explanation in Section 5) 

[| Appealing within 36 days of State Tax Commission Order

Page 3

ATE, 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multiple parce! form for additional, contiguous parcels. 

Parcel identification Number: 2712409 

a5 

Classification of Proparty: 

wl 

Forge! 

{chack one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Oevopmantal 

UtliRy 

(check one) 

w 

0 

Wo 

0 

0 

Current Assossed Valua (also known as State Equalized Valust ~~ ~-tqhiishad by the BOR: 

£296, 500 

Current Taxable Value as established by the BOR: 

. 

i 

234,140 

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

59,000 

Muitipty the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

21S, 000 

Hyou believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

\ } 

\ 

¥ 

Section 8: Classification Information *oniy the Mi Dep’t 

of Treasury may appeal this issua to tho Tribunal* 

Parcel identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial Residential 

Timber-Cutover 

Developmental 

Ulllity 

(check one) 

What do you befleve is the property's classification? 

Real 

Personal 

 {chack one) 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Develo] mental 

Utllity 

(check one) 

[m] 

[m] 

0 

[=| 

[| 

[] 

Tf improved property, how Is the property currently belng used? 

If Improved property, for what use was the property designed?

Page 4

8 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MULTIPLE PARCEL ATTACHMENT TO PETITION FORM 

VALUATION APPEAL 

Petitioner's Contact Information: 

Firat Namo/Company Name 

[XN 

=e 

. 

[2Y 

. 

Valuation Information: 

Parcel Number: 2134 0945 

Classification of Property: 

® 

Farpora! 

{check one) 

Ager 

Commercial 

industria) 

Regidential 

Timber-Cutover 

Dorgppment! 

uf 

(check one) 

Current Assessed Valuo (also known as State Equalized Value) as ‘established by the Board of Review: 

345,500 

Currant Taxable Valua as established by the Board of Review: 

[40 

What do

Page 5

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

. 

RECEIVED 

Hnomded Rekine 

0CT 272025 

25-0032532 

= 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. 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 

[XN 

Last Name/Company Name 

Linda 

Co. 

(IIS 

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

59 

Sand 

Clty or Town 

. 

State 

ZiP Code 

Dero to 

My 

Healy 

Telephone Number 313-354-204 

bb 

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

onpeia Lothch (@ 4 Yl: Com 

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

First Name, 

Last Name 

Aono 

lo 

Pinch ag 

Firm Name (if ay} 

Malling 

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

Zool Woodwasen OVE 

Clty or Town 

State 

ZIP Code 

petit 

Mi 

Ys 20 

Telephone Number 

3\3- 35H ~ap0q6 

£mall Address (do not enter unleas you want MTT to send all corre: 

elo Apne 

@ Aran 

[ 

Section 3: Subject Property Information 

How many 

if 

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

parcels are you 

Yosg* 

No** 

appealing? 

*Ifyos, use a multiple parcel form for Information regarding any contiguous parcels. 

2. 

**f no, you must flle separate appeals for each non-contiguous or non-adjolning parcel or you wil be defaulted. 

spondence via emalf) 

con 

Property Address {No., Street, City, ST, ZIP) {If multiple, list first property's address} 

59 

Sad 

Bar 

lane.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed check all that apply) 

. 

J True Cash and Taxable Value 

[1 Poverty Exemption 

KR Taxable Value Only (catculation) 

[J Disabled Veterans Exemption 

a Uncapping of Taxable Value 

[J eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial ofa 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

We did nit 

veceivo a Board op Revie Gy paceed 

210000 0.022 

Section 6: Jurisdictional Issues 

Year(s) 

you ave 

appealing: 

fi 

rm 

qos 

NYRR Ar preell 270400. 25 

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

Yes 

L 

No 

If Yas, check which BOR you attended AND attach the BOR declslon: [5:3 March 

0 July 

a December 

If No, check the applicable reason(s): 

Not required to attend 

a Assessment Change Notice was not recelved by Petitioner 

O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, Inciude explanation In Saction 6) 

Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of racelpt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the multiple parce! form for additional, contiguous parcels. 

Parcel Identification Number: 

2712409.2%5 

Classification of Property: 

Real 

Personal 

{check one) 

Agriatueat 

Commercial 

rege! 

Residential 

Timber-Cutover 

Devejepmenta! 

‘B 

{chack one) 

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

A 

= 

v 

®296,500 

Current Taxable Value as establishea by tho BOR: 

2.34, Yo 

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

Multiply the True Cash Vaiue by .5 and enter here. This Is your contention of Assessed Value. 

If you betleve the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value, 

Section 8: Classification Information ~only the mi Dept of Treasury may appeal this 1ssue to the Tribunal* 

Parco! [dentification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one} 

O 

Agricultural 

Commercial 

(industrial 

Residential 

Timbar-Cutover 

Developmental 

Utility 

(check one) 

What do you believe Is the property’s classHication? 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

if Improved property, how is the property currently being used? 

if Improved property, for what use was the property designed?

Page 4

Co 

N 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MULTIPLE PARCEL ATTACHMENT TO PETITION FORM 

VALUATION APPEAL 

Petitioner’s Contact Information: 

First Name/Company Name 

[XN 

LastName 

Lin 

= 

Tawis 

Valuation information: 

Parcel Number: 2134 09445 

Classification of Property: 

Real 

Porgonal 

(check one) 

Apputure! 

Commercia) 

industrial 

Residential 

Timber-Cutover 

Ooygppmenta! 

‘Br 

(check ono) 

Current Assessed Vaiue (also known as State Equalized Value) as established by the Board of Review: 

t 

Current Taxable Value as

Page 5

STATE

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 

Linda Lewis, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003532 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF PARTIAL DISMISSAL 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

NOTICE OF NO ACTION 

 

The Tribunal has considered the file in this case and finds that Petitioner filed this 

appeal on July 30, 2025, disputing the true cash and taxable values of Parcel Nos. 

272409.25 (Parcel 25) and 21000060.022 (Parcel 22) for the 2024 and 2025 tax years. 

The Tribunal has no authority over the 2024 tax year because Petitioner failed to protest 

Parcel 25’s assessment to the 2024 March Board of Review and file a petition with the 

Tribunal for that parcel on or before July 31, 2024.1 Petitioner appealed Parcel 22 to 

both the 2024 March Board of Review and the Tribunal, and the appeal of that parcel for 

the 2024 tax year in this case is therefore both untimely and duplicative.2 As such, and 

inasmuch as the Tribunal has no equitable power to waive or otherwise disregard 

statutory filing requirements and deadlines, the 2024 tax year is properly dismissed for 

both parcels. 

 

The Tribunal further finds that Petitioner failed to properly complete the petition. 

Specifically, Petitioner failed to complete the “Valuation Information” sections of both the 

petition and the multiple parcel attachment form, which requires Petitioner to identify 

their contentions of value for the property. Petitioner also failed to provide a copy of the 

March 2025 Board of Review Decision for Parcel 22. 

 

Finally, the Tribunal notes Petitioner identified Angela Pinchem as their authorized 

representative in Section 2 of the petition form; however, that individual did not sign the 

petition, as required by TTR 229. As such, Angela Pinchem has not properly appeared 

 

1 See MCL 205.735a. The Tribunal also has no authority under MCL 211.53a because the facts alleged 

do not establish that the assessment was the result of a clerical error (i.e., “an error of a transpositional, 

typographical, or mathematical nature”) or a mutual mistake of fact (i.e., “an erroneous belief, which is 

shared and relied on by both parties”). See International Place Apartments – IV v Ypsilanti Township, 

216 Mich App 104, 109 (1996), Ford Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006). 

Further, though MCL 211.53b provides July and December boards of review with authority to correct 

qualified errors, Petitioner is not appealing an action taken by any such board. 

2 See Docket No. 24-004091.

Page 2

MTT Docket No. 25-003532 

Page 2 of 2 

 

on behalf of Petitioner and an appearance must be filed.3 Until an appearance is filed, 

the answer, evidence, and all other documentation must be served on Petitioner and not 

Angela Pinchem. Therefore, 

 

IT IS ORDERED that this case is DISMISSED with respect to the 2024 tax year. The 

appeal shall continue for the 2025 tax year. 

 

IT IS FURTHER ORDERED that Petitioner is held in DEFAULT. 

 

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

default: (1) file a complete, amended petition, and (2) file a copy of the March 2025 

Board of Review Decision for Parcel 21000060.022. The amended petition must note 

the docket number assigned by the Tribunal in this case and if filed utilizing the 

Tribunal’s e-filing system, must be filed on the assigned docket number as an 

“Amended Petition.” The foregoing must be filed with the Tribunal within 14 days of 

the entry of this Order.4 

 

IT IS FURTHER ORDERED that the parties shall TAKE NOTICE that the answer, 

evidence, and all other documentation must be served on Petitioner and not Angela 

Pinchem until an amended petition signed by Angela Pinchem or other appearance is 

filed in this matter. 

 

Failure to comply with this order will result in Petitioner being required to file a motion to 

set aside the default (with appropriate filing fee). 

 

Entered: October 10, 2025 

 

 

By _____________________________ 

ejg/sb 

 

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 

 

3 See TTR 229(1). 

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

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

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

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

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

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

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

that business day. A

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 

Linda Lewis, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003532 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF PARTIAL DISMISSAL 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

NOTICE OF NO ACTION 

 

The Tribunal has considered the file in this case and finds that Petitioner filed this 

appeal on July 30, 2025, disputing the true cash and taxable values of Parcel Nos. 

272409.25 (Parcel 25) and 21000060.022 (Parcel 22) for the 2024 and 2025 tax years. 

The Tribunal has no authority over the 2024 tax year because Petitioner failed to protest 

Parcel 25’s assessment to the 2024 March Board of Review and file a petition with the 

Tribunal for that parcel on or before July 31, 2024.1 Petitioner appealed Parcel 22 to 

both the 2024 March Board of Review and the Tribunal, and the appeal of that parcel for 

the 2024 tax year in this case is therefore both untimely and duplicative.2 As such, and 

inasmuch as the Tribunal has no equitable power to waive or otherwise disregard 

statutory filing requirements and deadlines, the 2024 tax year is properly dismissed for 

both parcels. 

 

The Tribunal further finds that Petitioner failed to properly complete the petition. 

Specifically, Petitioner failed to complete the “Valuation Information” sections of both the 

petition and the multiple parcel attachment form, which requires Petitioner to identify 

their contentions of value for the property. Petitioner also failed to provide a copy of the 

March 2025 Board of Review Decision for Parcel 22. 

 

Finally, the Tribunal notes Petitioner identified Angela Pinchem as their authorized 

representative in Section 2 of the petition form; however, that individual did not sign the 

petition, as required by TTR 229. As such, Angela Pinchem has not properly appeared 

 

1 See MCL 205.735a. The Tribunal also has no authority under MCL 211.53a because the facts alleged 

do not establish that the assessment was the result of a clerical error (i.e., “an error of a transpositional, 

typographical, or mathematical nature”) or a mutual mistake of fact (i.e., “an erroneous belief, which is 

shared and relied on by both parties”). See International Place Apartments – IV v Ypsilanti Township, 

216 Mich App 104, 109 (1996), Ford Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006). 

Further, though MCL 211.53b provides July and December boards of review with authority to correct 

qualified errors, Petitioner is not appealing an action taken by any such board. 

2 See Docket No. 24-004091.

Page 2

MTT Docket No. 25-003532 

Page 2 of 2 

 

on behalf of Petitioner and an appearance must be filed.3 Until an appearance is filed, 

the answer, evidence, and all other documentation must be served on Petitioner and not 

Angela Pinchem. Therefore, 

 

IT IS ORDERED that this case is DISMISSED with respect to the 2024 tax year. The 

appeal shall continue for the 2025 tax year. 

 

IT IS FURTHER ORDERED that Petitioner is held in DEFAULT. 

 

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

default: (1) file a complete, amended petition, and (2) file a copy of the March 2025 

Board of Review Decision for Parcel 21000060.022. The amended petition must note 

the docket number assigned by the Tribunal in this case and if filed utilizing the 

Tribunal’s e-filing system, must be filed on the assigned docket number as an 

“Amended Petition.” The foregoing must be filed with the Tribunal within 14 days of 

the entry of this Order.4 

 

IT IS FURTHER ORDERED that the parties shall TAKE NOTICE that the answer, 

evidence, and all other documentation must be served on Petitioner and not Angela 

Pinchem until an amended petition signed by Angela Pinchem or other appearance is 

filed in this matter. 

 

Failure to comply with this order will result in Petitioner being required to file a motion to 

set aside the default (with appropriate filing fee). 

 

Entered: October 10, 2025 

 

 

By _____________________________ 

ejg/sb 

 

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 

 

3 See TTR 229(1). 

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

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

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

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

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

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

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

that business day. A

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 

Linda Lewis, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003532 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF PARTIAL DISMISSAL 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

NOTICE OF NO ACTION 

 

The Tribunal has considered the file in this case and finds that Petitioner filed this 

appeal on July 30, 2025, disputing the true cash and taxable values of Parcel Nos. 

272409.25 (Parcel 25) and 21000060.022 (Parcel 22) for the 2024 and 2025 tax years. 

The Tribunal has no authority over the 2024 tax year because Petitioner failed to protest 

Parcel 25’s assessment to the 2024 March Board of Review and file a petition with the 

Tribunal for that parcel on or before July 31, 2024.1 Petitioner appealed Parcel 22 to 

both the 2024 March Board of Review and the Tribunal, and the appeal of that parcel for 

the 2024 tax year in this case is therefore both untimely and duplicative.2 As such, and 

inasmuch as the Tribunal has no equitable power to waive or otherwise disregard 

statutory filing requirements and deadlines, the 2024 tax year is properly dismissed for 

both parcels. 

 

The Tribunal further finds that Petitioner failed to properly complete the petition. 

Specifically, Petitioner failed to complete the “Valuation Information” sections of both the 

petition and the multiple parcel attachment form, which requires Petitioner to identify 

their contentions of value for the property. Petitioner also failed to provide a copy of the 

March 2025 Board of Review Decision for Parcel 22. 

 

Finally, the Tribunal notes Petitioner identified Angela Pinchem as their authorized 

representative in Section 2 of the petition form; however, that individual did not sign the 

petition, as required by TTR 229. As such, Angela Pinchem has not properly appeared 

 

1 See MCL 205.735a. The Tribunal also has no authority under MCL 211.53a because the facts alleged 

do not establish that the assessment was the result of a clerical error (i.e., “an error of a transpositional, 

typographical, or mathematical nature”) or a mutual mistake of fact (i.e., “an erroneous belief, which is 

shared and relied on by both parties”). See International Place Apartments – IV v Ypsilanti Township, 

216 Mich App 104, 109 (1996), Ford Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006). 

Further, though MCL 211.53b provides July and December boards of review with authority to correct 

qualified errors, Petitioner is not appealing an action taken by any such board. 

2 See Docket No. 24-004091.

Page 2

MTT Docket No. 25-003532 

Page 2 of 2 

 

on behalf of Petitioner and an appearance must be filed.3 Until an appearance is filed, 

the answer, evidence, and all other documentation must be served on Petitioner and not 

Angela Pinchem. Therefore, 

 

IT IS ORDERED that this case is DISMISSED with respect to the 2024 tax year. The 

appeal shall continue for the 2025 tax year. 

 

IT IS FURTHER ORDERED that Petitioner is held in DEFAULT. 

 

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

default: (1) file a complete, amended petition, and (2) file a copy of the March 2025 

Board of Review Decision for Parcel 21000060.022. The amended petition must note 

the docket number assigned by the Tribunal in this case and if filed utilizing the 

Tribunal’s e-filing system, must be filed on the assigned docket number as an 

“Amended Petition.” The foregoing must be filed with the Tribunal within 14 days of 

the entry of this Order.4 

 

IT IS FURTHER ORDERED that the parties shall TAKE NOTICE that the answer, 

evidence, and all other documentation must be served on Petitioner and not Angela 

Pinchem until an amended petition signed by Angela Pinchem or other appearance is 

filed in this matter. 

 

Failure to comply with this order will result in Petitioner being required to file a motion to 

set aside the default (with appropriate filing fee). 

 

Entered: October 10, 2025 

 

 

By _____________________________ 

ejg/sb 

 

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 

 

3 See TTR 229(1). 

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

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

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

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

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

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

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

that business day. A

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 0 1 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ~~ MARLON |. 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 

Md. 

Last 

Yame/Company 

Namo 

Linda 

ors: 

Mailing Address (No., 

Street, 

2.0. Box or 

Rural Route) 

09 

ar 

av 

[A 

State 

hat 

yi 

Fog 

| 

Telepl rete (2 P 354 ody 

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

(ungelafpintha 0) gail 

com 

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

First "Avice do 

ML 

Last Name fin the 1 

Firm Name (if any)J 

Mailing 

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

20k 

. 

: Ww 

ave 

State 

ZiP Code 

Cetrot 

M{ 

420] 

Tetephone 2 A- 5 d 

B aod 

Emall Address (do not enter untess you want MTT to send al correspondence via emall) 

angela 

pinch ( gal, co nn) 

Section 3: Subject Property Information 

How many 

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

parcels are you 

HM Yes* 

[] Now 

appealing? 

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

2 

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defauited. 

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property’s address) 

22 Sand pay lane.

Page 2

STATE OF MICHIGAN 

GOVERNOR 

LANSING 

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

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

DIRECTOR 

H True Cash and Taxable Value 

[1 Poverty Exemption 

B® Taxable Value Only (calculation) 

[J pisabled Veterans Exemption 

[mu] Uncapping of Taxable Value 

OO Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial ofa 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Please See ortfachvyervies 

Section 6: Jurisdictional issues 

Year(s) you are appealing: 804 tt 

+ 

A082 6 

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

ves 

[m0] No 

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

O July 

[mi] December 

If No, check the applicable reason(s): 

Not required to attend 

O Assessment Change Notice was not received by Petitioner 

[mm] Appealing a purported Clerical Error ar Mutual Mistake of Fact (if yes, include explanation In Section 5) 

[] Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of recelpt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

.. 

GRETCHENWHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

fe 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels, 

Parcel Identification Number: 2712409, 25 

Classification of Property: 

isl Per 

(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: 

5259 ,5n0 

Current Taxable Value as established by the BOR: 

a 34, io 

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

Multiply the True Cash Value by .B and enter here. This is your contention of Assessed Value. 

If you belleve the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* 

Paroel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Pergonal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(checkone) 

{f improved property, how is the property currently being used? 

Ifimproved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

MN Yes 

[I] No 

Are you appeating ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

O Yes 

[| No 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the State Equalized Value or Taxable Value In contention. [fyou are appealing more than one 

parcel, the parce! with the highest State Equalized Value or Taxable Value in contention will be used to determine

Page 5

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

Linda Lewis,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003532

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

Linda Lewis

59 Sand Bar

Detroit , MI 48214

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

Linda Lewis,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003532

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

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 0 1 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ~~ MARLON |. 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 

Md. 

Last 

Yame/Company 

Namo 

Linda 

ors: 

Mailing Address (No., 

Street, 

2.0. Box or 

Rural Route) 

09 

ar 

av 

[A 

State 

hat 

yi 

Fog 

| 

Telepl rete (2 P 354 ody 

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

(ungelafpintha 0) gail 

com 

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

First "Avice do 

ML 

Last Name fin the 1 

Firm Name (if any)J 

Mailing 

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

20k 

. 

: Ww 

ave 

State 

ZiP Code 

Cetrot 

M{ 

420] 

Tetephone 2 A- 5 d 

B aod 

Emall Address (do not enter untess you want MTT to send al correspondence via emall) 

angela 

pinch ( gal, co nn) 

Section 3: Subject Property Information 

How many 

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

parcels are you 

HM Yes* 

[] Now 

appealing? 

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

2 

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defauited. 

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property’s address) 

22 Sand pay lane.

Page 2

STATE OF MICHIGAN 

GOVERNOR 

LANSING 

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

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

DIRECTOR 

H True Cash and Taxable Value 

[1 Poverty Exemption 

B® Taxable Value Only (calculation) 

[J pisabled Veterans Exemption 

[mu] Uncapping of Taxable Value 

OO Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial ofa 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Please See ortfachvyervies 

Section 6: Jurisdictional issues 

Year(s) you are appealing: 804 tt 

+ 

A082 6 

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

ves 

[m0] No 

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

O July 

[mi] December 

If No, check the applicable reason(s): 

Not required to attend 

O Assessment Change Notice was not received by Petitioner 

[mm] Appealing a purported Clerical Error ar Mutual Mistake of Fact (if yes, include explanation In Section 5) 

[] Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of recelpt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

.. 

GRETCHENWHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

fe 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels, 

Parcel Identification Number: 2712409, 25 

Classification of Property: 

isl Per 

(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: 

5259 ,5n0 

Current Taxable Value as established by the BOR: 

a 34, io 

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

Multiply the True Cash Value by .B and enter here. This is your contention of Assessed Value. 

If you belleve the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* 

Paroel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Pergonal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(checkone) 

{f improved property, how is the property currently being used? 

Ifimproved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

MN Yes 

[I] No 

Are you appeating ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

O Yes 

[| No 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the State Equalized Value or Taxable Value In contention. [fyou are appealing more than one 

parcel, the parce! with the highest State Equalized Value or Taxable Value in contention will be used to determine

Page 5

S

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