Mariah Rose, Petitioner V City Of Iron Mountain, 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

Mariah Rose, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-003643

City Of Iron Mountain,

Respondent.

ORDER OF DISMISSAL

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

Petitioner failed to protest the assessment to Respondent’s March Board of Review, as 

required by MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable 

power to waive or otherwise disregard statutory filing requirements and deadlines, it has 

no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron 

Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Page 2

MTT Docket No. 25-003643

Page 2 of 10

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 23, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Mariah Rose, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-003643

City Of Iron Mountain,

Respondent.

ORDER OF DISMISSAL

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

Petitioner failed to protest the assessment to Respondent’s March Board of Review, as 

required by MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable 

power to waive or otherwise disregard statutory filing requirements and deadlines, it has 

no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron 

Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Page 4

MTT Docket No. 25-003643

Page 4 of 10

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee.

Page 5

STATE OF

Page 6

MTT Docket No.

Page 7

ST

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Page 1

Michigan.gov Home

File As:

Petitioner

My Account

Log Out

Section 1: Petitioner's Contact Information

Individual

Filer Type:

* 

Mariah

First Name / Company

Name:

*

 

Middle Initial:

Rose

Last Name:

*

 

1111 Houghteling St

Mailing Address line 1:

*

 

Mailing Address line 2:

Mailing Address line 3:

Iron Mountain

City or Town:

*

 

Michigan

State:

* 

49801

ZIP Code:

*

 

906-282-9432

Telephone Number:

*

 

Fax Number:

mariahlynnn23@gmail.com

E-mail Address:

*

 

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

First Name:

Middle Initial:

Last Name:

Firm Name (if any):

1111 Houghteling St

Address line 1:

Address line 2:

Address line 3:

Iron Mountain 

City or Town:

Michigan

State:

49801

ZIP Code:

 

Telephone Number:

Fax Number:

 

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

 Instructions

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. Notice of

Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed

in default.

 

Home

Announcements

My Cases

My eFilings

Submit an eFile

Page 2

E-mail Address:

 

Section 3: Subject Property Information

1

How many parcels are

you appealing?

*

 

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

adjoining?

Yes

No

*If no, you must file separate appeals for each non-contiguous or

non-adjoining parcel.

 

Property Address [If multiple, list first property’s address]

1111 Houghteling St

Address line 1:

Address line 2:

Address line 3:

Iron Mountain 

City or Town:

Michigan

State:

49801

ZIP Code:

 

Township Of Breitung (DICKINSON

Taxing Authority:

* 

Dickinson

County:

* 

Section 4: Check which of the following you are appealing

True Cash and Taxable Value

Poverty Exemption

Taxable Value Only (calculation)

Disabled Veterans Exemption

Uncapping of Taxable Value

Eligible Manufacturing Personal Property (ESA)

Exemption from Taxation (other than the denial of a principal

residence or qualified agricultural exemption)

Classification

 

Section 5: Explain the Reason for this Appeal

When receiving our 2025 summer taxes, we see that our taxable value is more than what it should be based on our recent appraisal as of last 

year, causing our taxes and mortgage to skyrocket.

Section 6: Jurisdictional Issues

Years you are appealing: *

2025

 

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

Yes

No 

 

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

March

July

December

 

If No, please check the applicable reason(s): *

Not required to attend

Assessment Change Notice was not sent to Petitioner

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

Appealing within 35 days of receipt of Notice of Uncapping 

 

Did you request a poverty exemption at the BOR?

Yes

No

 

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

March

July

December

 

If No explain:

(check all that apply) *

Page 3

If No, explain:

Section 7: Valuation Information

Parcel Identification Number: *

22051-103-481-01

 

 

Classification of Property: *

Real

Personal

 

Agricultural

Commercial

Industrial

Residential

Timber-Cutover

Developmental

Utility

 

 

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

166100

 

Current Taxable Value as established by the BOR: *

166100

 

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

263000

 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value): *

131500

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

Fee Information

Does the subject property have a principal residence exemption of at least 50% for all tax years at issue as of the date of the filing of

this petition? *

Yes

No 

Are you appealing ONLY the denial of a Poverty Exemption? *

Yes

No 

 If you answer yes to either or both of these questions, you are not required to pay any filing fees

 

If your property is residential property (see MCL 205.762) and the

State Equalized Value or Taxable Value in contention is:

Filing Fee is:

 

$100,000 and under

$125.00

$100,000.01 to $500,000.00

$200.00

Over $500,000.00

$300.00

 

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

the State Equalized Value or Taxable Value in contention is:

Filing Fee is:

 

$100,000 and under

$250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or

greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than

one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing

fee, plus $25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.

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

Petitioner or Attorney/Authorized Representative’s Signature: *

/s/ Mariah Rose

Page 4

Upload Notice Giving Rise to Appeal:

no file selected

Choose File

Submit

Page 5

Payment Receipt 

Application: 

Merchant: 

Merchant City/State: 

Merchant Location Code: 

Payment Status: 

Result Message: 

Confirmation Number: 

Payment Date: 

Posting Date: 

Billing Information:

Page 6

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-003643

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Breitung (DICKINSON)

First Name

Justin

M.I.

Last Name/Company Name/Unit of Government

Murawski

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

3851 Menominee St. PO Box 160

City or Town

Quinnesec

State

Michigan

ZIP Code

49876

Telephone Number

906-779-2060

Fax Number

E-mail Address

justinmurawski@breitungtownshipmi.gov

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

First Name

Justin 

M.I.

M

Last Name

Murawski

Firm Name (if any)

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

3851 Menominee St. PO Box 160

City or Town

Quinnesec

State

Michigan

ZIP Code

49876

Telephone Number

(906) 779-2060

Fax Number

E-mail Address

justinmurawski@breitungtownshipmi.gov

Section 3: Subject Property Information

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

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

Our office received an email this morning from the Michigan Tax Tribunal regarding MTT Docket No. 25-003643. Upon reviewing the Property Tax Appeal 

Petition Form submitted by the Petitioner, we believe there may be an error in the filing.

The Property Tax Identification Number listed is 22-51-103-481-01, which corresponds to a parcel located within the City of Iron Mountain, not Breitung Township 

(which uses the prefix 22-002). It appears the Petitioner may have inadvertently selected Breitung Township as the taxing authority instead of the City of Iron 

Mountain.

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:

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR? 

If Yes, check which BOR Petitioner attended:

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:

22-51-103-481-01

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)?

0

Multiply the True Cash Value by. 5 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. 

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Justin M. Murawski

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

Mariah Rose,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003643

Township Of Breitung,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 23, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Mariah Rose,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003643

Township Of Breitung,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 23, 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

Michigan.gov Home

File As:

Petitioner

My Account

Log Out

Section 1: Petitioner's Contact Information

Individual

Filer Type:

* 

Mariah

First Name / Company

Name:

*

 

Middle Initial:

Rose

Last Name:

*

 

1111 Houghteling St

Mailing Address line 1:

*

 

Mailing Address line 2:

Mailing Address line 3:

Iron Mountain

City or Town:

*

 

Michigan

State:

* 

49801

ZIP Code:

*

 

906-282-9432

Telephone Number:

*

 

Fax Number:

mariahlynnn23@gmail.com

E-mail Address:

*

 

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

First Name:

Middle Initial:

Last Name:

Firm Name (if any):

1111 Houghteling St

Address line 1:

Address line 2:

Address line 3:

Iron Mountain 

City or Town:

Michigan

State:

49801

ZIP Code:

 

Telephone Number:

Fax Number:

 

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

 Instructions

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. Notice of

Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed

in default.

 

Home

Announcements

My Cases

My eFilings

Submit an eFile

Page 2

E-mail Address:

 

Section 3: Subject Property Information

1

How many parcels are

you appealing?

*

 

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

adjoining?

Yes

No

*If no, you must file separate appeals for each non-contiguous or

non-adjoining parcel.

 

Property Address [If multiple, list first property’s address]

1111 Houghteling St

Address line 1:

Address line 2:

Address line 3:

Iron Mountain 

City or Town:

Michigan

State:

49801

ZIP Code:

 

Township Of Breitung (DICKINSON

Taxing Authority:

* 

Dickinson

County:

* 

Section 4: Check which of the following you are appealing

True Cash and Taxable Value

Poverty Exemption

Taxable Value Only (calculation)

Disabled Veterans Exemption

Uncapping of Taxable Value

Eligible Manufacturing Personal Property (ESA)

Exemption from Taxation (other than the denial of a principal

residence or qualified agricultural exemption)

Classification

 

Section 5: Explain the Reason for this Appeal

When receiving our 2025 summer taxes, we see that our taxable value is more than what it should be based on our recent appraisal as of last 

year, causing our taxes and mortgage to skyrocket.

Section 6: Jurisdictional Issues

Years you are appealing: *

2025

 

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

Yes

No 

 

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

March

July

December

 

If No, please check the applicable reason(s): *

Not required to attend

Assessment Change Notice was not sent to Petitioner

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

Appealing within 35 days of receipt of Notice of Uncapping 

 

Did you request a poverty exemption at the BOR?

Yes

No

 

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

March

July

December

 

If No explain:

(check all that apply) *

Page 3

If No, explain:

Section 7: Valuation Information

Parcel Identification Number: *

22051-103-481-01

 

 

Classification of Property: *

Real

Personal

 

Agricultural

Commercial

Industrial

Residential

Timber-Cutover

Developmental

Utility

 

 

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

166100

 

Current Taxable Value as established by the BOR: *

166100

 

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

263000

 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value): *

131500

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

Fee Information

Does the subject property have a principal residence exemption of at least 50% for all tax years at issue as of the date of the filing of

this petition? *

Yes

No 

Are you appealing ONLY the denial of a Poverty Exemption? *

Yes

No 

 If you answer yes to either or both of these questions, you are not required to pay any filing fees

 

If your property is residential property (see MCL 205.762) and the

State Equalized Value or Taxable Value in contention is:

Filing Fee is:

 

$100,000 and under

$125.00

$100,000.01 to $500,000.00

$200.00

Over $500,000.00

$300.00

 

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

the State Equalized Value or Taxable Value in contention is:

Filing Fee is:

 

$100,000 and under

$250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or

greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than

one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing

fee, plus $25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.

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

Petitioner or Attorney/Authorized Representative’s Signature: *

/s/ Mariah Rose

Page 4

Upload Notice Giving Rise to Appeal:

no file selected

Choose File

Submit

Page 5

Payment Receipt 

Application: 

Merchant: 

Merchant City/State: 

Merchant Location Code: 

Payment Status: 

Result Message: 

Confirmation Number: 

Payment Date: 

Posting Date: 

Billing Information:

Page 6

noreply

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.