Little James LLC Petitioner V City Of Ferndale 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 

Little James LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 26-002683 

 

City of Ferndale, 

 

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 July 15, 2026, because the petition was not filed on an approved petition 

form. On September 8, 2026, 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. 

 

This order resolves all pending claims in this matter and closes this case. 

 

 

 

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

2 Id. at 149.

Page 2

MTT Docket No. 26-002683 

Page 2 of 2 

 

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: October 2, 2026 

 

 

 

 

By: /s/ Patricia L. Halm 

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 

Little James LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 26-002683 

 

City of Ferndale, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF PARTIAL DISMISSAL 

 

ORDER TRANSFERRING CASE FROM THE SMALL CLAIMS DIVISION 

TO THE ENTIRE TRIBUNAL 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

On July 29, 2026, Petitioner filed an amended petition in response to the Tribunal’s July 

15, 2026 Order of Default. 

 

The Tribunal has considered the response and the case file and finds that Petitioner 

was held in default because the petition was not filed on an approved petition form.1 

Although Petitioner timely responded to the Order of Default, their attempt to cure is 

incomplete as further explained below. 

 

The Tribunal has no authority over the 2025 tax year, as the petition was not filed by 

May 31 of that year.2 The Tribunal also has no authority under MCL 211.53a, as 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”).3 And though MCL 211.53b provides the July and December boards of review 

with the authority to correct qualified errors, Petitioner did not appear before 

Respondent’s July or December Board of Review or appeal an action taken by any such 

board. The Tribunal has no equitable power to waive or otherwise disregard a statutory 

filing deadline.4 

 

 

1 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).” 

2 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

3 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). 

4 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).

Page 2

MTT Docket No. 26-002683 

Page 2 of 3 

 

The Tribunal further finds that the property at issue in this appeal does not meet the 

definition of “residential property” and the amount in dispute exceeds the jurisdictional 

limits of the Tribunal’s Small Claims Division, as provided by MCL 205.762.5 The 

Tribunal is required by statute to transfer this case to the Entire Tribunal division. As 

such, the Tribunal is required to extend Petitioner’s default and require the filing of an 

Entire Tribunal petition, proof of service, and additional filing fee. Therefore, 

 

IT IS ORDERED that this case is DISMISSED with respect to tax year 2025. The 

appeal shall continue for tax year 2026. 

 

IT IS FURTHER ORDERED that the case is TRANSFERRED from the Small Claims 

Division to the Entire Tribunal. 

 

IT IS FURTHER 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 an amended petition in compliance with Entire Tribunal rules, including 

the applicable multi-parcel form, (2) file proof of service of the amended Entire Tribunal 

petition upon all parties in interest as required by TTR 227(6), (3) pay the additional 

petition filing fee required under TTR 223(2)(a)-(b), (4) file a Motion to Set Aside 

Default, (5) pay the $50.00 fee required for the filing of the motion, and (6) 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 

 

 

Entered: September 8, 2026 

 

 

 

By: /s/ Patricia L. Halm 

bw/gc 

 

 

5 Residential property is defined as real property with a principal residence exemption (“PRE”), real 

property classified as residential or agricultural, and real property with less than 4 rental units. See MCL 

205.762(6) and TTR 265. “Property other than residential property may be included in a proceeding 

before the residential property and small claims division if the amount of that property's taxable value or 

state equalized valuation in dispute is not more than $100,000.00.” MCL 205.762(1). 

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

Page 3

MTT

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

Page 1

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 

Little James LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 26-002683 

 

City of Ferndale, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF PARTIAL DISMISSAL 

 

ORDER TRANSFERRING CASE FROM THE SMALL CLAIMS DIVISION 

TO THE ENTIRE TRIBUNAL 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

On July 29, 2026, Petitioner filed an amended petition in response to the Tribunal’s July 

15, 2026 Order of Default. 

 

The Tribunal has considered the response and the case file and finds that Petitioner 

was held in default because the petition was not filed on an approved petition form.1 

Although Petitioner timely responded to the Order of Default, their attempt to cure is 

incomplete as further explained below. 

 

The Tribunal has no authority over the 2025 tax year, as the petition was not filed by 

May 31 of that year.2 The Tribunal also has no authority under MCL 211.53a, as 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”).3 And though MCL 211.53b provides the July and December boards of review 

with the authority to correct qualified errors, Petitioner did not appear before 

Respondent’s July or December Board of Review or appeal an action taken by any such 

board. The Tribunal has no equitable power to waive or otherwise disregard a statutory 

filing deadline.4 

 

 

1 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).” 

2 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

3 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). 

4 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).

Page 2

MTT Docket No. 26-002683 

Page 2 of 3 

 

The Tribunal further finds that the property at issue in this appeal does not meet the 

definition of “residential property” and the amount in dispute exceeds the jurisdictional 

limits of the Tribunal’s Small Claims Division, as provided by MCL 205.762.5 The 

Tribunal is required by statute to transfer this case to the Entire Tribunal division. As 

such, the Tribunal is required to extend Petitioner’s default and require the filing of an 

Entire Tribunal petition, proof of service, and additional filing fee. Therefore, 

 

IT IS ORDERED that this case is DISMISSED with respect to tax year 2025. The 

appeal shall continue for tax year 2026. 

 

IT IS FURTHER ORDERED that the case is TRANSFERRED from the Small Claims 

Division to the Entire Tribunal. 

 

IT IS FURTHER 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 an amended petition in compliance with Entire Tribunal rules, including 

the applicable multi-parcel form, (2) file proof of service of the amended Entire Tribunal 

petition upon all parties in interest as required by TTR 227(6), (3) pay the additional 

petition filing fee required under TTR 223(2)(a)-(b), (4) file a Motion to Set Aside 

Default, (5) pay the $50.00 fee required for the filing of the motion, and (6) 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 

 

 

Entered: September 8, 2026 

 

 

 

By: /s/ Patricia L. Halm 

bw/gc 

 

 

5 Residential property is defined as real property with a principal residence exemption (“PRE”), real 

property classified as residential or agricultural, and real property with less than 4 rental units. See MCL 

205.762(6) and TTR 265. “Property other than residential property may be included in a proceeding 

before the residential property and small claims division if the amount of that property's taxable value or 

state equalized valuation in dispute is not more than $100,000.00.” MCL 205.762(1). 

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

Page 3

MTT

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

Page 1

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 

Little James LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 26-002683 

 

City of Ferndale, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF PARTIAL DISMISSAL 

 

ORDER TRANSFERRING CASE FROM THE SMALL CLAIMS DIVISION 

TO THE ENTIRE TRIBUNAL 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

On July 29, 2026, Petitioner filed an amended petition in response to the Tribunal’s July 

15, 2026 Order of Default. 

 

The Tribunal has considered the response and the case file and finds that Petitioner 

was held in default because the petition was not filed on an approved petition form.1 

Although Petitioner timely responded to the Order of Default, their attempt to cure is 

incomplete as further explained below. 

 

The Tribunal has no authority over the 2025 tax year, as the petition was not filed by 

May 31 of that year.2 The Tribunal also has no authority under MCL 211.53a, as 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”).3 And though MCL 211.53b provides the July and December boards of review 

with the authority to correct qualified errors, Petitioner did not appear before 

Respondent’s July or December Board of Review or appeal an action taken by any such 

board. The Tribunal has no equitable power to waive or otherwise disregard a statutory 

filing deadline.4 

 

 

1 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).” 

2 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

3 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). 

4 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).

Page 2

MTT Docket No. 26-002683 

Page 2 of 3 

 

The Tribunal further finds that the property at issue in this appeal does not meet the 

definition of “residential property” and the amount in dispute exceeds the jurisdictional 

limits of the Tribunal’s Small Claims Division, as provided by MCL 205.762.5 The 

Tribunal is required by statute to transfer this case to the Entire Tribunal division. As 

such, the Tribunal is required to extend Petitioner’s default and require the filing of an 

Entire Tribunal petition, proof of service, and additional filing fee. Therefore, 

 

IT IS ORDERED that this case is DISMISSED with respect to tax year 2025. The 

appeal shall continue for tax year 2026. 

 

IT IS FURTHER ORDERED that the case is TRANSFERRED from the Small Claims 

Division to the Entire Tribunal. 

 

IT IS FURTHER 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 an amended petition in compliance with Entire Tribunal rules, including 

the applicable multi-parcel form, (2) file proof of service of the amended Entire Tribunal 

petition upon all parties in interest as required by TTR 227(6), (3) pay the additional 

petition filing fee required under TTR 223(2)(a)-(b), (4) file a Motion to Set Aside 

Default, (5) pay the $50.00 fee required for the filing of the motion, and (6) 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 

 

 

Entered: September 8, 2026 

 

 

 

By: /s/ Patricia L. Halm 

bw/gc 

 

 

5 Residential property is defined as real property with a principal residence exemption (“PRE”), real 

property classified as residential or agricultural, and real property with less than 4 rental units. See MCL 

205.762(6) and TTR 265. “Property other than residential property may be included in a proceeding 

before the residential property and small claims division if the amount of that property's taxable value or 

state equalized valuation in dispute is not more than $100,000.00.” MCL 205.762(1). 

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

Page 3

MTT

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Page 1

RECEIVED 

JUL 29 2026 

MICHIGAN TAX TRIBUNAL 

. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Little James LLC, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

\Y 

~ MTT Docket No. 26-002683 

City Of Ferndale, 

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: July 15, 2026 

PROOF OF SERVICE 

| 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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Little James LLC, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 26-002683 

City Of Ferndale, 

Respondent. 

ORDER OF DEFAULT 

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

Petitioner failed to file the petition on an approved petition form. See TTR 279. 

Petitioner must complete and return an appropriate petition for the issue being appealed 

within 14 days of the entry of this order. Small Claims petition forms can be found on 

our website at www.michigan.govi/taxtrib. 

Therefore, 

IT 1S ORDERED that Petitioner is HELD IN DEFAULT. 

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.’ 

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). 

By: /s/ Patricia L. Halm 

Entered: July 15, 2026 

1A 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

Page 3

MTT Docket No. 26-002683 

Page 2 of 2 

PROOF OF SERVICE 

| 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 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

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

Review Decision or other notice) with this 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.I. 

Last Name/Conipany Name 

Arbon 

"SE The Thi (0 

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

23420 

\weshund 

Ave 

City or Town 

3 

State 

ZIP Code 

Feanbdnle 

H. 

hgtLo 

Telephone Number 

[2ux] 755-7¢l2- 

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

Tony SE O Cpa. c6N- 

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

First Name 

M1 

Last Name 

Firm Name (if any) 

Mailing Address (No., Street, P.O. Box or Rural "oy 

Fi 

City or Town 

Zz 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information *use the multiple parce! form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

[od vest 

[1 no 

**|f No, you must file separate appeals for each parcel 

Property Address (No., Street) 

24) 

Perusony 

wr. 

y 

State 

ZIP Code 

M; 

4 glo

Page 5

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check ali that apply) 

[ True Cash and Taxable Value 

[0 Taxable Value Only (calculation) 

[J Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Agprreds 

were 

Huddy. 

Viloe 

£5 

Porcine Puce " 

1.3\0,0%0 

ColNechanbin . 

KPRisw\s 

 & 

Corps

Page 6

GR

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

FROM

2026 MARCH BOARD OF REVIEW DECISION

CITY OF FERNDALE

ASSESSING DEPARTMENT

300 EAST NINE MILE ROAD

FERNDALE MI 48220-1797

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL:

PROPERTY IDENTIFICATION:

24-25-34-176-060

LITTLE JAMES LLC

23421 WOODWARD AVE

FERNDALE MI 48220-1343

-THIS PROPERTY IS CLASSIFIED

TIN, R11E, SEC 34 ADDITION TO GREENWOOD PARK

PART OF LOTS 257 & 258 DESC AS BEG AT NE COR LOT

258, TH S 00-00-00 E 125.35 FT, TH N 85-57-51 W 100.25 FT,

TH N 00-00-00 E 118.30 FT, TH S 90-00-00 E 100 FT TO BEG

12-17-15 FR-054

202 (COMMERCIAL-VACANT)

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the

data necessary to compute your assessment and taxable value.

The Board has completed their review of Parcel Number 24-25-34-176-060

PETITION NO. MBOR-A08

Board of Review Comments:

REQUEST DENIED. REDUCTION IN MARKET VALUE NOT WARRANTED DUE TO LACK OF EVIDENCE

2026 ORIGINAL ASSESSED VALUE

110,590

2026 "BOARD OF REVIEW" ASSESSED VALUE

110,590

(If the above amounts are the same, no revisions have occurred

2026 ORIGINAL TAXABLE VALUE

110,590

2026

"BOARD OF REVIEW" TAXABLE VALUE

110,590

2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG % 0.0000

If you disagree with the decision of the Board of Review regarding tentative taxable value, further appeal may be made to the

Michigan Tax Tribunal, P.O. Box 30232, Lansing, MI. 48909 the final date for filing a valuation appeal is July 31 of the

current year for Residential Real. The final date for filing a valuation appeal is May 31 of the current year for Commercial

Real, Industrial Real, Commercial Personal, Industrial Personal and Utility Personal Property.

Michigan Tax Tribunal

P.O. Вox 30232

Lansing, MI 48909

www.michigan.gov/taxtrib

Email: taxtrib@michigan.gov

(517) 335-9760

Property Classification appeals ONLY may be appealed to the State Tax Commission:

State Tax Commission

Classification Appeals

P.O.Box 30471

Lansing MI 48909

Page 2

FROM

2026 MARCH BOARD OF REVIEW DECISION

CITY OF FERNDALE

ASSESSING DEPARTMENT

300 EAST NINE MILE ROAD

FERNDALE MI 48220-1797

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL:

LITTLE JAMES LLC

23421 WOODWARD AVE

FERNDALE MI 48220-1343

PROPERTY IDENTIFICATION:

24-25-34-176-063

241 PEARSON ST

TIN, R11E, SEC 34 ADDITION TO GREENWOOD PARK,

PART OF E 32 FT OF LOT 259 & PART OF LOTS 260 & 261

20uof

& ALL OF LOTS 262 & 263 & PART OF LOTS 264, 265 &

266, ALSO PART OF VAC ALLEY ADJ TO SAME ALL

DESC AS BEG AT NW COR OF E 32 FT OF LOT 259, TH S 9

201-(СOMMERCIAL-IMPROVED)

THIS PROPERTY IS CLASSIFIED

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the

data necessary to compute your assessment and taxable value.

The Board has completed their review of Parcel Number 24-25-34-176-063

Board of Review Comments:

PETITION NO. MBOR-A07

REQUEST DENIED. REDUCTION IN MARKET VALUE NOT WARRANTED DUE TO LACK OF EVIDENCE

2026 ORIGINAL ASSESSED VALUE

1,039,480

2026 "BOARD OF REVIEW" ASSESSED VALUE

1,039,480

(If the above amounts are the same, no revisions have occurred

2026 ORIGINAL TAXABLE VALUE

1,039,480

2026

"BOARD OF REVIEW" TAXABLE VALUE

1,039,480

2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG %

0.0000

If you disagree with the decision of the Board of Review regarding tentative taxable value, further appeal may be made to the

Michigan Tax Tribunal, P.O. Box 30232, Lansing, MI. 48909 the final date for filing a valuation appeal is July 31 of the

current year for Residential Real. The final date for filing a valuation appeal is May 31 of the current year for Commercial

Real, Industrial Real, Commercial Personal, Industrial Personal and Utility Personal Property.

Michigan Tax Tribunal

P.O. Box 30232

Lansing, MI 48909

www.michigan.gov/taxtrib

Email: taxtrib@michigan.gov

(517) 335-9760

Property Classification appeals ONLY may be appealed to the State Tax Commission:

State Tax Commission

Classification Appeals

P.O.Box 30471

Lansing MI 48909

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

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-002683

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

City Of Ferndale (OAKLAND)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Jessica

M.I. 

M

Last Name

Deaton-Holden

Firm Name (if any)

City of Ferndale

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

300 E Nine Mile Rd

City or Town

Ferndale

State

 Michigan

ZIP Code

48220

Telephone Number

2485462525

E-mail Address

jholden@ferndalemi.gov

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

Yes 

Does the subject property have a principal residence exemption of 50% or more?

No

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

Respondent maintains that the Assessed Values in question were prepared in accordance with state law and industry standards. Further that the current 

valuation is indicative of the property's True Cash Value. Evidence of such will be forthcoming.

 

Jurisdictional Issues:

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES:

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

*Submit a copy of the Notice of Assessment with the Answer.

If the July or December Board of Review revised the assessment(s) at issue, did it have authority? 

If yes, please cite the Board’s authority?

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact?

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Valuation Information:

Parcel Identification Number:

24-25-34-176-063

Classification of Property: Real (check one)

 Commercial (check one)

Current Assessed Value as established by the Board of Review:

1039480

Current Taxable Value as established by the Board of Review:

1039480

What do you believe is the fair market value?

2078960

What do you believe is the taxable value?

 

 

Valuation Information:

Parcel Identification Number:

24-25-34-176-060

Classification of Property: Real (check one)

 Commercial (check one)

Current Assessed Value as established by the Board of Review:

110590

Current Taxable Value as established by the Board of Review:

110590

What do you believe is the fair market value?

221180

What do you believe is the taxable value?

 

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

Respondent’s Signature: 

/s/ Jessica M. Deaton-Holden

Attorney or Authorized Agent’s Signature:

/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

Little James LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002683

City Of Ferndale,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to file the petition on an approved petition form. See TTR 279. 

Petitioner must complete and return an appropriate petition for the issue being appealed 

within 14 days of the entry of this order. Small Claims petition forms can be found on 

our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.1 

Failure to comply with this order will result in the defaulted party being required to file a 

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

By: /s/ Patricia L. Halm

Entered: July 15, 2026

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

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

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

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

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

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

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

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-002683

Page 2 of 2

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

Little James LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002683

City Of Ferndale,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to file the petition on an approved petition form. See TTR 279. 

Petitioner must complete and return an appropriate petition for the issue being appealed 

within 14 days of the entry of this order. Small Claims petition forms can be found on 

our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.2 

Failure to comply with this order will result in the defaulted party being required to file a 

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

By: /s/ Patricia L. Halm

Entered: July 15, 2026

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

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

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

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

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

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

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

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 4

MTT Docket No. 26-002683

Page 2 of 2

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 

APR 15 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

PEED. 

(150 15 

NOTICE OF NO ACTION 

The Michigan Tax Tribunal has received your appeal letter. However, MCL 205.735a 

requires the filing of a timely petition to initiate an appeal with the Tribunal, and you may 

be required to pay a fee for the filing of that petition.” As a result, your appeal is not 

properly pending. 

If you want to initiate an appeal, you must submit a petition with the 

appropriate filing fee, if any, by the required deadline for the filing of that petition. 

If the 

petition is submitted after that date, it will be considered untimely and must be 

dismissed. 

You may file a petition using the Tribunal’s e-filing system or by printing and mailing a 

completed petition. For a speedier process, we encourage you to file your petition 

and other documentation through the Tribunal’s e-filing system, available on the 

Tribunal’s website at www.michigan.gov/taxtrib. To participate, you must 

register and create an account, using a valid email address. 

Also, if filing in the Small Claims Division, you must use the correct petition form for the 

issue being appealed (i.e., Valuation or Poverty Appeal, Denial of Principal 

Residence/Qualified Agricultural Exemption Appeal, etc.).? 

Filing fees for Entire Tribunal petitions are governed by TTR 217, and Small Claims 

petitions are governed by TTR 267.3 The rules, a summary of the fees, and a filing fee 

calculator can be found on the Tribunal's website. 

For the reasons stated above, your filing is being returned to you. Ifyou wish to 

file an appeal with the Tribunal, please resubmit your original filing, with the 

appropriate petition, and any applicable filing fees. 

By: Tribunal Clerk 

Entered: March 27, 2026

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

NOTICE OF NO ACTION 

The Michigan Tax Tribunal has received your appeal letter. However, MCL 205.735a 

requires the filing of a timely petition to initiate an appeal with the Tribunal, and you may 

be required to pay a fee for the filing of that petition." As a result, your appeal is not 

properly pending. 

If you want to initiate an appeal, you must submit a petition with the 

appropriate filing fee, 

if any, by the required deadline for the filing of that petition. 

If the 

petition is submitted after that date, it will be considered untimely and must be 

dismissed. 

You may file a petition using the Tribunal’s e-filing system or by printing and mailing a 

completed petition. 

For a speedier process, we encourage you to file your petition 

and other documentation through the Tribunal’s e-filing system, available on the 

Tribunal’s website at www.michigan.gov/taxtrib. To participate, you must 

register and create an account, using a valid email address. 

Also, if filing in the Small Claims Division, you must use the correct petition form for the 

issue being appealed (i.e., Valuation or Poverty Appeal, Denial of Principal 

Residence/Qualified Agricultural Exemption Appeal, etc.).? 

Filing fees for Entire Tribunal petitions are governed by TTR 217, and Small Claims 

petitions are governed by TTR 267.23 The rules, a summary of the fees, and a filing fee 

calculator can be found on the Tribunal’'s website. 

For the reasons stated above, your filing is being returned to you. 

If you wish to 

file an appeal with the Tribunal, please resubmit your original filing, with the 

appropriate petition, and any applicable filing fees. 

By: Tribunal Clerk 

Entered: March 27, 2026

Page 3

Michigan Department of Treasury 

618 (Rev. 12-25) 

Petition to Board of Review 

L-4035 

This form is issued under the authority of PA. 206 of 1893, as amended. Filing is voluntary; however, you may not appeal to the Michigan Tax Tribunal unless you first protest 

to the Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classification to the State 

Tax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'’S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name (If Other than Owner. Please Print or Type) 

Little James LLC 

Anthony Sevy 

Township or City 

County 

Year of Appeal 

Ferndale 

Oakland 

2026 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified 

agricultural property exemption of the following described property: 

Property Identified (Parcel code required. Property address and legal description optional.) 

24-25-31-176-060, 24-25-34-176-063, 241 Pearson St, Ferndale Mi 48220 

Protested Item: 

Assessed Value 

O Tentative 

| Taxable Status O Classification 

O Qualified Agricultural 

Taxable Value 

(exemption) 

Property Exemption 

1, PROTEST OF ASSESSMENT 

Complete this section for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed 

personal property forms. 

Assessed Value 

Owner's Estimate of True Cash Value (Market Value) 

$500,000 

$1,000,000 

2. PROTEST OF TAXABLE VALUE 

Complete this section for a protest of Taxable Value. 

Reason: 

OJ Value of Losses 

O Value of Additions 

O Poverty Exemption 

Uncapping % 

3. PROTEST OF

Page 4

61

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

Little James LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002683

City Of Ferndale,

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: July 15, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Little James LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002683

City Of Ferndale,

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: July 15, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

RECEIVED 

APR 15 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

PEED. 

(150 15 

NOTICE OF NO ACTION 

The Michigan Tax Tribunal has received your appeal letter. However, MCL 205.735a 

requires the filing of a timely petition to initiate an appeal with the Tribunal, and you may 

be required to pay a fee for the filing of that petition.” As a result, your appeal is not 

properly pending. 

If you want to initiate an appeal, you must submit a petition with the 

appropriate filing fee, if any, by the required deadline for the filing of that petition. 

If the 

petition is submitted after that date, it will be considered untimely and must be 

dismissed. 

You may file a petition using the Tribunal’s e-filing system or by printing and mailing a 

completed petition. For a speedier process, we encourage you to file your petition 

and other documentation through the Tribunal’s e-filing system, available on the 

Tribunal’s website at www.michigan.gov/taxtrib. To participate, you must 

register and create an account, using a valid email address. 

Also, if filing in the Small Claims Division, you must use the correct petition form for the 

issue being appealed (i.e., Valuation or Poverty Appeal, Denial of Principal 

Residence/Qualified Agricultural Exemption Appeal, etc.).? 

Filing fees for Entire Tribunal petitions are governed by TTR 217, and Small Claims 

petitions are governed by TTR 267.3 The rules, a summary of the fees, and a filing fee 

calculator can be found on the Tribunal's website. 

For the reasons stated above, your filing is being returned to you. Ifyou wish to 

file an appeal with the Tribunal, please resubmit your original filing, with the 

appropriate petition, and any applicable filing fees. 

By: Tribunal Clerk 

Entered: March 27, 2026

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

NOTICE OF NO ACTION 

The Michigan Tax Tribunal has received your appeal letter. However, MCL 205.735a 

requires the filing of a timely petition to initiate an appeal with the Tribunal, and you may 

be required to pay a fee for the filing of that petition." As a result, your appeal is not 

properly pending. 

If you want to initiate an appeal, you must submit a petition with the 

appropriate filing fee, 

if any, by the required deadline for the filing of that petition. 

If the 

petition is submitted after that date, it will be considered untimely and must be 

dismissed. 

You may file a petition using the Tribunal’s e-filing system or by printing and mailing a 

completed petition. 

For a speedier process, we encourage you to file your petition 

and other documentation through the Tribunal’s e-filing system, available on the 

Tribunal’s website at www.michigan.gov/taxtrib. To participate, you must 

register and create an account, using a valid email address. 

Also, if filing in the Small Claims Division, you must use the correct petition form for the 

issue being appealed (i.e., Valuation or Poverty Appeal, Denial of Principal 

Residence/Qualified Agricultural Exemption Appeal, etc.).? 

Filing fees for Entire Tribunal petitions are governed by TTR 217, and Small Claims 

petitions are governed by TTR 267.23 The rules, a summary of the fees, and a filing fee 

calculator can be found on the Tribunal’'s website. 

For the reasons stated above, your filing is being returned to you. 

If you wish to 

file an appeal with the Tribunal, please resubmit your original filing, with the 

appropriate petition, and any applicable filing fees. 

By: Tribunal Clerk 

Entered: March 27, 2026

Page 3

Michigan Department of Treasury 

618 (Rev. 12-25) 

Petition to Board of Review 

L-4035 

This form is issued under the authority of PA. 206 of 1893, as amended. Filing is voluntary; however, you may not appeal to the Michigan Tax Tribunal unless you first protest 

to the Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classification to the State 

Tax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'’S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name (If Other than Owner. Please Print or Type) 

Little James LLC 

Anthony Sevy 

Township or City 

County 

Year of Appeal 

Ferndale 

Oakland 

2026 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified 

agricultural property exemption of the following described property: 

Property Identified (Parcel code required. Property address and legal description optional.) 

24-25-31-176-060, 24-25-34-176-063, 241 Pearson St, Ferndale Mi 48220 

Protested Item: 

Assessed Value 

O Tentative 

| Taxable Status O Classification 

O Qualified Agricultural 

Taxable Value 

(exemption) 

Property Exemption 

1, PROTEST OF ASSESSMENT 

Complete this section for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed 

personal property forms. 

Assessed Value 

Owner's Estimate of True Cash Value (Market Value) 

$500,000 

$1,000,000 

2. PROTEST OF TAXABLE VALUE 

Complete this section for a protest of Taxable Value. 

Reason: 

OJ Value of Losses 

O Value of Additions 

O Poverty Exemption 

Uncapping % 

3. PROTEST OF

Page 4

61

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.