Record Finder / 25-003505-TT
Michigan
Lisa R Mange, Petitioner V City Of Grand Rapids, Respondent
- Petitioner
- Lisa R Mange
- Respondent
- City Of Grand Rapids
Case overview
- Docket number
- 25-003505-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Kent
- 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 | 10/07/2025 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 10/07/2025 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 10/07/2025 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 07/31/2025 | Not recorded | Download |
Documents
Order_of_Dismissal.2025-10-07_09-32-04.0000.pdfRead complete document text →
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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 Lisa R Mange, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003505 City Of Grand Rapids, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner failed to protest the assessment to Respondent’s March Board of Review, as required by MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable power to waive or otherwise disregard statutory filing requirements and deadlines, it has no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal.
Page 2
MTT Docket No. 25-003505 Page 2 of 6 Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: 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 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 Lisa R Mange, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003505 City Of Grand Rapids, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner failed to protest the assessment to Respondent’s March Board of Review, as required by MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable power to waive or otherwise disregard statutory filing requirements and deadlines, it has no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal.
Page 4
MTT Docket No. 25-003505 Page 4 of 6 Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee.
Page 5
STATE OF MICHIGAN GRETCHEN
Page 6
M
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.
Mange.pdfRead complete document text →
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Page 1
RECEIVED AUG ¢ 42025 ¢ STATE OF MICHIGAN MICHIGAN Tax TRIBU GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BRONK, 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 m.l Last N/A Name Lb Si, R lange Mailing Address (No., Street, P.O. Box or ie I [6473 Byam on & City or Town State ZIP Code ) Crand sos Bhd MT 49505 Telephone Numbe = (269) 903-3007 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) L3G mangR ILE Ome] - com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Mm. Last Name /) nV - d - m ange 7 Firm Name (if any) Mailing Address (No., Street, P.O. Box or Rural Route) __ 1365 Mar copa 7 =a State ZIP Code mI 449009 City or Town Wal mor00 Telephone Number pe ataay ~ ) (269) 370-5283 Email Address (do not enter unless you want MTT to send all correspondence via email) Mange dave Y & g mal. Cit ha Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcels are you O Yes* Od No** appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels. **If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING Section 4: Issues Being Appealed (check all that apply) 5 True Cash and Taxable Value NV 0 [J Poverty Exemption [mg Taxable Value Only (calculation) N 0 [J Disabled Veterans Exemption JE Uncapping of Taxable Value oN ly [J Eligible Manufacturing Personal Property (ESA) [1 Exemption from Taxation (other than the denial ofa’ | [J Classification Principal Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal 1) peoprety Rupleced av Air cond -tiaren Flog wus Class £7 4s New ¢ on stroed “EA cold ion cap is WOT Lega] 2 / 7 2) fssessoc Ad wat preveewly known The havae hed a beck fle decile i) rated onl Ge ~ DAES) Fexistence of o deck o 33 Af] formation alot existence st ol x ( and ar cond Tuatr ad feporn. gorhg over YE Section 6: Jurisdictional Issues Year(s) you are appealing: Did you protest the assessment at a Board of Review (BOR)? [0] Yes [pg No If Yes, check which BOR you attended AND attach the BOR decision: [| March a July O December If No, check the applicable reason(s): ] Not required to attend ssessment Change Notice was not received by Petitioner [I] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) (| Appealing within 35 days of State Tax Commission Order DIRECTOR
Page 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. 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?
Pres
[J no
Are you appealing 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.
If you are appealing more than one
parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus
$25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.
If your property is residential property (see MCL 205.762) and
the State Equalized Value or Taxable Value in contention is:
Filing Fee is:
$100,000.00 and under
$125.00
$100,000.01 to $500,000.00
$200.00
$Over $500,000.00
$300.00
If your property is
NOT residential property (see MCL 205.762) and
the State Equalized Value or Taxable Value in contention is:
Filing Fee is:
$100,000.00 and under
$250.00
* Plus $25.00 for each additional parcel, as indicated above.
If your property is
NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the
appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed.
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Petitioner of
torne; Viv presentative’s Signature:
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/Page 4
STATE OF MICHIGAN ' GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: i =| b= 1) = [1] ~oM3 Classification of Property: eal Personal (check one) id 0 Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Current Assessed Value (also known as State Equalized Value) as established by the BOR: LEY Current Taxable Value as established by the BOR: 93,58 2 What do you believe is the fair market value (also known as True Cash Value)? Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. If you
Page 5
//
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.
SC_Notice_of_Docket_Number.2025-10-07_09-30-36.0000.pdfRead complete document text →
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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 Lisa R Mange, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003505 City Of Grand Rapids, 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
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 Lisa R Mange, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003505 City Of Grand Rapids, 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.
Mange.pdfRead complete document text →
Read document text excerpt
Page 1
RECEIVED AUG ¢ 42025 ¢ STATE OF MICHIGAN MICHIGAN Tax TRIBU GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BRONK, 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 m.l Last N/A Name Lb Si, R lange Mailing Address (No., Street, P.O. Box or ie I [6473 Byam on & City or Town State ZIP Code ) Crand sos Bhd MT 49505 Telephone Numbe = (269) 903-3007 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) L3G mangR ILE Ome] - com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Mm. Last Name /) nV - d - m ange 7 Firm Name (if any) Mailing Address (No., Street, P.O. Box or Rural Route) __ 1365 Mar copa 7 =a State ZIP Code mI 449009 City or Town Wal mor00 Telephone Number pe ataay ~ ) (269) 370-5283 Email Address (do not enter unless you want MTT to send all correspondence via email) Mange dave Y & g mal. Cit ha Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcels are you O Yes* Od No** appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels. **If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING Section 4: Issues Being Appealed (check all that apply) 5 True Cash and Taxable Value NV 0 [J Poverty Exemption [mg Taxable Value Only (calculation) N 0 [J Disabled Veterans Exemption JE Uncapping of Taxable Value oN ly [J Eligible Manufacturing Personal Property (ESA) [1 Exemption from Taxation (other than the denial ofa’ | [J Classification Principal Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal 1) peoprety Rupleced av Air cond -tiaren Flog wus Class £7 4s New ¢ on stroed “EA cold ion cap is WOT Lega] 2 / 7 2) fssessoc Ad wat preveewly known The havae hed a beck fle decile i) rated onl Ge ~ DAES) Fexistence of o deck o 33 Af] formation alot existence st ol x ( and ar cond Tuatr ad feporn. gorhg over YE Section 6: Jurisdictional Issues Year(s) you are appealing: Did you protest the assessment at a Board of Review (BOR)? [0] Yes [pg No If Yes, check which BOR you attended AND attach the BOR decision: [| March a July O December If No, check the applicable reason(s): ] Not required to attend ssessment Change Notice was not received by Petitioner [I] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) (| Appealing within 35 days of State Tax Commission Order DIRECTOR
Page 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. 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?
Pres
[J no
Are you appealing 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.
If you are appealing more than one
parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus
$25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.
If your property is residential property (see MCL 205.762) and
the State Equalized Value or Taxable Value in contention is:
Filing Fee is:
$100,000.00 and under
$125.00
$100,000.01 to $500,000.00
$200.00
$Over $500,000.00
$300.00
If your property is
NOT residential property (see MCL 205.762) and
the State Equalized Value or Taxable Value in contention is:
Filing Fee is:
$100,000.00 and under
$250.00
* Plus $25.00 for each additional parcel, as indicated above.
If your property is
NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the
appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed.
S ig nature *Requireg)
A
Petitioner of
torne; Viv presentative’s Signature:
/
ofA
4
st
J
[wt
)
7
Vv {
7
7
/Page 4
STATE OF MICHIGAN ' GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: i =| b= 1) = [1] ~oM3 Classification of Property: eal Personal (check one) id 0 Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Current Assessed Value (also known as State Equalized Value) as established by the BOR: LEY Current Taxable Value as established by the BOR: 93,58 2 What do you believe is the fair market value (also known as True Cash Value)? Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. If you
Page 5
//
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.