Lynette Goins, 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 

Lynette Goins, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003209 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER SETTING ASIDE DEFAULT 

 

ORDER OF DISMISSAL 

 

The Tribunal has reviewed the file in this case and finds that Petitioner filed an appeal 

on June 20, 2025, protesting the denial of a poverty exemption. On August 22, 2025, 

the Tribunal entered an order holding Petitioner in default for failing to file a copy of the 

notice giving rise to the appeal, i.e. March Board of Review (MBOR) results. On 

September 16, 2025, Respondent submitted their answer which stated Petitioner had 

been granted 100% exemption and included a copy of the MBOR results, confirming 

this decision. Although the default was not cured, a copy of the notice was submitted. 

As such, the default shall be cured, and inasmuch as the MBOR results negate any 

matter in controversy, the Tribunal finds dismissal of this appeal appropriate. Therefore, 

 

IT IS ORDERED that the default is SET ASIDE. 

 

IT IS FURTHER ORDERED that the case is DISMISSED. 

 

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

 

APPEAL RIGHTS 

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

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,

Page 2

MTT Docket No. 25-003209 

Page 2 of 2 

 

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: September 23, 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 

Lynette Goins, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003209 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER SETTING ASIDE DEFAULT 

 

ORDER OF DISMISSAL 

 

The Tribunal has reviewed the file in this case and finds that Petitioner filed an appeal 

on June 20, 2025, protesting the denial of a poverty exemption. On August 22, 2025, 

the Tribunal entered an order holding Petitioner in default for failing to file a copy of the 

notice giving rise to the appeal, i.e. March Board of Review (MBOR) results. On 

September 16, 2025, Respondent submitted their answer which stated Petitioner had 

been granted 100% exemption and included a copy of the MBOR results, confirming 

this decision. Although the default was not cured, a copy of the notice was submitted. 

As such, the default shall be cured, and inasmuch as the MBOR results negate any 

matter in controversy, the Tribunal finds dismissal of this appeal appropriate. Therefore, 

 

IT IS ORDERED that the default is SET ASIDE. 

 

IT IS FURTHER ORDERED that the case is DISMISSED. 

 

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

 

APPEAL RIGHTS 

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

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,

Page 2

MTT Docket No. 25-003209 

Page 2 of 2 

 

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: September 23, 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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Lynette Goins 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-003209 

City of Detroit 

A 

Respondent(s) 

PROOF OF SERVICE 

Sandra Stafford 

states that on 09/16/2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the answer 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

[Signature of person {fb is serving/mailing copy] 

Sandra L. Stafford 

[Print/type name of person serving/mailing copy] 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Lynette Goins 

i 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket N0.25-003209 

City of Detroit 

, 

Respondent(s) 

PROOF OF SERVICE 

Sandra Stafford 

states that on 09/16/2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the answer 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Lynette Goins 

15853 Eastburn 

| 

Detroit, Ml 48205 

dnd Bus 

[Signature of person WHo is serving/mailing copy] 

Sandra L. Stafford 

[Print/type name of person serving/mailing copy] 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25-003209 

Section 1: Respondent’s Contact Information 

First Name 

M.L 

Last Name 

City of Detroit 

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

CAYMC, 2 Woodward Ave., Suite 804 

City or Town 

State 

ZIP Code 

Detroit 

MI 

148226 

Telephone Number 

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

Taxtribunal@detroitmi.gov 

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

First Name 

M.1. 

Last Name 

Sandra 

L 

Stafford 

Firm Name (if any) 

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

CAYMC, 2 Woodward Ave., Suite 801 

City or Town 

State 

ZIP Code 

Detroit 

MI 

148226 

Telephone Number 

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

Taxtribunal@detroitmi.gov 

Section 3: Subject Property Information 

Does the subject property have a Principal Residence Exemption of 50% or more? 

Yes 

O No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

Oves 

[no 

Not Applicable

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Petitioner was granted 100% exemption MBOR 2025. Petitioner is a carry forward; no 

application filed. 

| am uncertain as to the reason for the appeal. 

Section 5: Jurisdictional Issues 

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

Did Petitioner protest the assessment at a Board of Review (BOR)? O Yes 

[m] No 

If yes, check which BOR Petitioner attended: Od March 

Od July 

O December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? O Yes 

O No 

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

If the July or December BOR revised the assessment(s) at issue, did it have authority? [ml] Yes 

O No 

If yes, cite the Board's authority. 

Was the 

nt(s) at issue 

ned as the result of a clerical error or mutual mistake of fact? O Yes 

[ml] No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[ves 

[No 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

When was the Notice of Uncapping, if applicable, issued? 

Under what statutory section was the Taxable Value uncapped? 

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Page 5

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at 

a BOR? O Yes 

O No 

If Yes, check which BOR Petitioner attended: O March 

O July 

O December 

List the date the BOR denied Petitioner’s Poverty Exemption: 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at a BOR? [| Yes 

[ma] No 

If Yes, check which BOR Petitioner attended: O March 

[| July 

O December 

Tax Year(s) denied: 

List the date the exemption was denied: 

What statutory section did Petitioner request the subject property be exempt? 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 6: Valuation Information +use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

22012196. 

Classification of Property: 

Real 

Personal 

(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: 

$0 

Current Taxable Value as established by the BOR: 

$0 

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

$52,673.00 

Multiply the True Cash Value by .5 and enter here. This is your

Page 6

Par

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

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Lynette Goins 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-003209 

City of Detroit 

A 

Respondent(s) 

PROOF OF SERVICE 

Sandra Stafford 

states that on 09/16/2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the answer 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

[Signature of person {fb is serving/mailing copy] 

Sandra L. Stafford 

[Print/type name of person serving/mailing copy] 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Lynette Goins 

i 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket N0.25-003209 

City of Detroit 

, 

Respondent(s) 

PROOF OF SERVICE 

Sandra Stafford 

states that on 09/16/2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the answer 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Lynette Goins 

15853 Eastburn 

| 

Detroit, Ml 48205 

dnd Bus 

[Signature of person WHo is serving/mailing copy] 

Sandra L. Stafford 

[Print/type name of person serving/mailing copy] 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25-003209 

Section 1: Respondent’s Contact Information 

First Name 

M.L 

Last Name 

City of Detroit 

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

CAYMC, 2 Woodward Ave., Suite 804 

City or Town 

State 

ZIP Code 

Detroit 

MI 

148226 

Telephone Number 

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

Taxtribunal@detroitmi.gov 

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

First Name 

M.1. 

Last Name 

Sandra 

L 

Stafford 

Firm Name (if any) 

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

CAYMC, 2 Woodward Ave., Suite 801 

City or Town 

State 

ZIP Code 

Detroit 

MI 

148226 

Telephone Number 

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

Taxtribunal@detroitmi.gov 

Section 3: Subject Property Information 

Does the subject property have a Principal Residence Exemption of 50% or more? 

Yes 

O No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

Oves 

[no 

Not Applicable

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Petitioner was granted 100% exemption MBOR 2025. Petitioner is a carry forward; no 

application filed. 

| am uncertain as to the reason for the appeal. 

Section 5: Jurisdictional Issues 

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

Did Petitioner protest the assessment at a Board of Review (BOR)? O Yes 

[m] No 

If yes, check which BOR Petitioner attended: Od March 

Od July 

O December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? O Yes 

O No 

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

If the July or December BOR revised the assessment(s) at issue, did it have authority? [ml] Yes 

O No 

If yes, cite the Board's authority. 

Was the 

nt(s) at issue 

ned as the result of a clerical error or mutual mistake of fact? O Yes 

[ml] No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[ves 

[No 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

When was the Notice of Uncapping, if applicable, issued? 

Under what statutory section was the Taxable Value uncapped? 

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Page 5

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at 

a BOR? O Yes 

O No 

If Yes, check which BOR Petitioner attended: O March 

O July 

O December 

List the date the BOR denied Petitioner’s Poverty Exemption: 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at a BOR? [| Yes 

[ma] No 

If Yes, check which BOR Petitioner attended: O March 

[| July 

O December 

Tax Year(s) denied: 

List the date the exemption was denied: 

What statutory section did Petitioner request the subject property be exempt? 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 6: Valuation Information +use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

22012196. 

Classification of Property: 

Real 

Personal 

(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: 

$0 

Current Taxable Value as established by the BOR: 

$0 

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

$52,673.00 

Multiply the True Cash Value by .5 and enter here. This is your

Page 6

Par

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-003209

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City of Detroit (Wayne)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Sandra

M.I.

Last Name

Stafford

Firm Name (if any)

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

Coleman A Young Municipal Center

2 Woodward Avenue, Suite 804

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

313-628-2402

Fax Number

E-mail Address

Sandra.Stafford@detroitmi.gov

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

Yes

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Petitioner was granted 100% exemption MBOR 2025. Petitioner is a carry forward; no application filed. I am uncertain as to the reason for the appeal.

Section 5: Jurisdictional Issues

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

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

If yes, check which BOR Petitioner attended: 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? *Submit a copy of the Notice of Assessment with the Answer.

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

If yes, cite the Board’s authority.

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

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s Poverty Exemption:

December 10, 2024

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR? 

If Yes, check which BOR Petitioner attended:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

22012196.

Classification of Property:

Real 

Residential

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

$0

Current Taxable Value as established by the BOR:

$0

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

$52,673.00

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

$26,226.50

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

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Sandra L. Stafford

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

Lynette Goins,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003209

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order.

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.i 

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:_______________________________

Entered: August 22, 2025

Patricia L. Halm, Tribunal Chair

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

i “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.

Page 2

MTT Docket No. 25-003209

Page 2 of 5

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 3

Lynette Goins

15853 Eastburn

Detroit , MI 48205

Page 4

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

Lynette Goins,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003209

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order.

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.ii 

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:_______________________________

Entered: August 22, 2025

Patricia L. Halm, Tribunal Chair

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

ii “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

Page 5

MTT Docket No. 25-003209

Page 5 of 5

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)

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 

JUN 2 4 2025 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

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) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. if you do not 

submit this document, you may be held in defauit, 

Section 1: 

Petitioner's Contact Information 

FirstName 

[XN 

Last Name/Company Name 

z He 

m 

ANIA 

Gogns 

Mailing Address (No., Street, P.O. Box cE 

o 58 55 

€ 

« 2 

> 

v r AN 

ZIP Code 

2 

& 

= 

Oe rye (C 

i) 

HEROS 

Telephone Number 

5 

- 

a 

Fax Number 

, 

5 

95 

§) 9 

nh 

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

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

Flrst Name 

Mi 

Last Name 

Firm Name {if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [T] ves* 

[J] No**

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that apply) 

{J True Cash and Taxable Value 

B Povarty Exemption 

[0 Taxable Value Only (calculation) 

[7] Disabled Veterans Exemption 

[1 Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

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

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

| 

Py 

, NE ne 

Fev “Fle 

\ aot 

70 tp vs 

ye 255 

NE 

Eecen 

vines 213, 00 

| 

worth 

r Cerro +o 

[do 

psa 

pC 

3 

bw 

+ h e 

qe pe iC 

+ 

deferiel, 

ba 

0 View 

\ 

. 

hard To qed + H095 repaid be fees 

~ ha R GY. 

(TYyY pe cl 

. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

Did you protest the assessment at 

a Board of Review (BOR)? 

[i] Yes 

[i] No 

If Yes, check which BOR you attended AND attach the BOR decision: 

[_] March 

[ma] July 

[J December 

if No, check the applicable reason(s): 

Not required to attend 

Assessment Change Notice was not received by Petitioner 

O0 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 

)

Page 3

STATE OF MICHIGAN 

., 

GRETCHENWHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON [. BROWN, DPA 

[5 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

Fa 

2 loR SEE 

Classification of Property: 

Real 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Current Taxable Value as established by the BOR: 

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

Muitiply the True Cash Value by .6 and enter here, This is your contention of Assessed Value. 

If you believe 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 issue to the Tribunal® 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Pera 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

i 

What do you believe is the property's classification? 

Real 

Porsgre! 

(check one) 

& 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{checkone) 

If improved property, how 

is the property currently being used? 

CMe, 

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

Yesiclen yield

Page 4

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? 

Yes 

0 No 

Are you appealing ONLY the denial ofa Poverty Exemption or Disabled Veterans Exemption? 

Yes 

[] No 

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

: 

] 

: 

i 

] 

The filing fee Is based on the greater of the State Equalized Value or Taxable Vaiue 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 

fillng fee, plus 

$26.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $4,000. 

If your property is residential property (see MCL 206.762) 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 $600,000.00 

$200.00 

$0ver $500,000.00 

$300.00 

If your property is NOT residential property (see MCL 205.762) 

and 

the State Equalized Value or Taxable Vaiue in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $26.00 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

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.

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

Lynette Goins,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003209

City of Detroit,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: August 22, 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

Lynette Goins

15853 Eastburn

Detroit , MI 48205

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

Lynette Goins,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003209

City of Detroit,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: August 22, 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 

JUN 2 4 2025 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

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) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. if you do not 

submit this document, you may be held in defauit, 

Section 1: 

Petitioner's Contact Information 

FirstName 

[XN 

Last Name/Company Name 

z He 

m 

ANIA 

Gogns 

Mailing Address (No., Street, P.O. Box cE 

o 58 55 

€ 

« 2 

> 

v r AN 

ZIP Code 

2 

& 

= 

Oe rye (C 

i) 

HEROS 

Telephone Number 

5 

- 

a 

Fax Number 

, 

5 

95 

§) 9 

nh 

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

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

Flrst Name 

Mi 

Last Name 

Firm Name {if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [T] ves* 

[J] No**

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that apply) 

{J True Cash and Taxable Value 

B Povarty Exemption 

[0 Taxable Value Only (calculation) 

[7] Disabled Veterans Exemption 

[1 Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

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

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

| 

Py 

, NE ne 

Fev “Fle 

\ aot 

70 tp vs 

ye 255 

NE 

Eecen 

vines 213, 00 

| 

worth 

r Cerro +o 

[do 

psa 

pC 

3 

bw 

+ h e 

qe pe iC 

+ 

deferiel, 

ba 

0 View 

\ 

. 

hard To qed + H095 repaid be fees 

~ ha R GY. 

(TYyY pe cl 

. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

Did you protest the assessment at 

a Board of Review (BOR)? 

[i] Yes 

[i] No 

If Yes, check which BOR you attended AND attach the BOR decision: 

[_] March 

[ma] July 

[J December 

if No, check the applicable reason(s): 

Not required to attend 

Assessment Change Notice was not received by Petitioner 

O0 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 

)

Page 3

STATE OF MICHIGAN 

., 

GRETCHENWHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON [. BROWN, DPA 

[5 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

Fa 

2 loR SEE 

Classification of Property: 

Real 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Current Taxable Value as established by the BOR: 

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

Muitiply the True Cash Value by .6 and enter here, This is your contention of Assessed Value. 

If you believe 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 issue to the Tribunal® 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Pera 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

i 

What do you believe is the property's classification? 

Real 

Porsgre! 

(check one) 

& 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{checkone) 

If improved property, how 

is the property currently being used? 

CMe, 

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

Yesiclen yield

Page 4

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? 

Yes 

0 No 

Are you appealing ONLY the denial ofa Poverty Exemption or Disabled Veterans Exemption? 

Yes 

[] No 

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

: 

] 

: 

i 

] 

The filing fee Is based on the greater of the State Equalized Value or Taxable Vaiue 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 

fillng fee, plus 

$26.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $4,000. 

If your property is residential property (see MCL 206.762) 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 $600,000.00 

$200.00 

$0ver $500,000.00 

$300.00 

If your property is NOT residential property (see MCL 205.762) 

and 

the State Equalized Value or Taxable Vaiue in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $26.00 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

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.