Mark S Rymer, Petitioner V City Of Menominee, 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 

Mark S Rymer, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000183 

 

City of Menominee, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

ORDER DENYING PETITIONER’S MOTION FOR RECONSIDERATION 

 

On May 16, 2026, Petitioner filed a motion requesting that the Tribunal reconsider the 

Order of Dismissal entered in this case on April 23, 2026. In the motion, Petitioner 

states that they have proof of receiving the exemption for the 2025 and 2026 tax years. 

 

The Tribunal has considered the motion and the case file and finds that it “may order a 

rehearing or reconsideration of any decision or order upon its own initiative or motion 

filed within 21 days after the entry of the decision or order sought to be reheard or 

reconsidered.”1 Petitioner’s Motion for Reconsideration was filed after May 14, 2026, 

beyond the 21-day deadline to file such a request, and as a result, is not properly 

pending before the Tribunal.2 Therefore, 

 

IT IS ORDERED that Petitioner’s Motion for Reconsideration is DENIED. 

 

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 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: June 9, 2026 

 

 

By: /s/ Marcus L. Abood 

smm 

 

 

 

1 TTR 261(1). 

2 See also Pars Ice Cream Co, Inc v Dep’t of Treasury, unpublished per curiam opinion of the Court of 

Appeals, issued August 14, 2012 (Docket No. 305148).

Page 2

MTT Docket No. 26-000183 

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 

: 

' 

MAY 21 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Mark 

S. Bymer 

MICHIGAN TAX TRIBUNAL 

Petition&r(s) 

v 

MTT Docket No._26-000-183 

Cd 5 ot Meng MOL. 

y 

Respondent(s) 

: 

MOTION FOR RECONSIDERATION 

1. 

| wish this Tribunal to reconsider 

Property 

T Lov 

Ag geal 

- 

2. 

Good cause exists to grant reconsideration because: 

Howe, 

eroet 

ot temp tion. 

3. 

| ask this Tribunal to grant my request for reconsideration. 

Merk 

§ 

By wer 

Party/Representative (sign here} 

Sand 

A Pyne 

[Print/type name of person signing] 

1 certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

511-2054 

nerd 

Lire,

Page 2

Michigan Department of Treasury, 

1019 (Rev. 10-25) 

THIS 

IS NOT A TAX BILL 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is isdued under the authority of Public Act 206 of 1883, Sec. 211.24c and Sec.211.34c, as amended. This is a model assessment notice fo be used by the local assessor. 

1.-4400 

FROM 

2511 10TH STREET 

CITY OF MENOMINEE ASSESSOR 

MENOMINEE, MICHIGAN 49858 

PARCEL IDENTIFICATION 

PARCEL NUMBER: 

PROPERTY ADDRESS: 

1113 37TH AVE 

MENOMINEE, MI 49858 

SCHOOL DISTRICT CODE: 

55100 

051-035-580-00 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

EXEMPTIONS 

A 

aER MARK 

% Exempt As "Homeowners Principal Residence": 

100.00% 

% Exempt As "Qualified Agricultural Property": 

00% 

MENOMINEE MI 49858 

% Exempt As "MBT industrial Personal”; 

.00% 

9% Exempt As “MBT Commercial Personal”: 

00% 

Exempt As "Disabled Veteran or Surviving 

Spouse” 

[Xl Yes 

[] 

No 

Exempt As “Quatified Forest Property": 

0 Yes 

Xl No 

Exempt As "Development Property”: 

a Yes 

x 

No 

LEGAL DESCRIPTION: 

MARTINEKS ADDITION LOTS 3&4 BLK 2 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

401 

Residential 

The change in taxable value will increase/decrease your tax bill 

PRIOR AMOUNT 

CURRENT 

CHANGE FROM 

N 

TENTATIVE AMOUNT 

for the 2026 

year by approximately: $79 

YEAR: 

2025 

YEAR: 

2026 

ARE 

1. TAXABLE VALUE: 

66,293 

68,082 

1,789 

2. ASSESSED VALUE: 

71,600 

75,500 

3,900 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

71,600 

75,500 

3,900 

5. WAS THERE A TRANSFER OF OWNERSHIP IN025 

THAT RESULTED IN 

A TAXABLE VALUE UNCAPPING? [ves 

No 

6. Assessor Change Reason(s): 

VETERAN 

EXEMPT 

_ The 2026 Inflation rate Multiplier is: 1.027 

’ Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

NIKKI LINDER 

Telephone Number: 

(906) 863-1758 

Email Address: 

NLINDER@MENOMINEEMI.GOV 

March Board of Review Appeal information. The Board of Review will meet at the following dates and times:

Page 3

Guidance regarding Form 1019, 

i 

Notice of Assessment, Taxable Valuation, and Property Classification 

Not less than 14 days before the first meeting of the Board of Review, the assessment notice shall be mailed to the 

property owner. 

Property taxes are calculated based on the Taxable Value (Line 1). State Equalized Value is the Assessed Value multiplied 

by the Equalization Factor, if any. State Equalized Value must approximate 50% of market value. 

The Taxable Value number entered in the “Change from Prior Year to Current Year” Column, does not indicate a change in 

your taxes. The change in your tax bill is estimated above Line 1. 

State Equalized Value is the Assessed Value multiplied by the Equalization Factor, if any. State Equalized Value must 

approximate 50% of market value. 

IF THERE WAS A TRANSFER OF OWNERSHIP on your property in 2025, your 2026 Taxable Value will be the same as 

your 2026 State Equalized Value. 

IF THERE WAS NOT A TRANSFER OF OWNERSHIP on your property in 2025, your 2026 Taxable Value is calculated 

by multiplying your 2025 Taxable Value by 1.027 (Inflation Rate Multiplier for the current year). Physical changes in your 

property may also increase or decrease your Taxable Value. Your 2026 Taxable Value cannot be higher than your 2028 

State Equalized Value. 

The Taxable Value,

Page 4

tn

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Page 1

STATE OF MICHIGAN 

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Mark S Rymer, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000183 

 

City of Menominee, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that it has no authority over 

Petitioner’s appeal. The petition and accompanying documentation indicate that 

Petitioner is seeking a disabled veteran’s exemption for the 2022-2025 tax years. The 

petition and accompanying documentation also indicate that while Petitioner was 

granted an exemption for the 2025 tax year, Petitioner did not file an affidavit requesting 

the exemption for the 2022-2024 tax years, and MCL 211.7b unambiguously requires 

the filing of an affidavit prior to December 31 of the calendar year for which the 

exemption is claimed: “To obtain the exemption, an individual . . . must file an 

application . . . with the assessing officer for the local assessing unit after January 1 and 

before December 31 of the calendar year for which the exemption is claimed.”1 Further, 

while MCL 211.53b does provide July and December boards of review with authority to 

correct qualified errors for the current and immediately preceding tax year, including “an 

error made by the local tax collecting unit in the processing of a timely filed exemption 

affidavit,” and “a delay in the determination by the United States Department of 

Veterans Affairs that a veteran is permanently and totally disabled as a result of military 

service and entitled to veterans' benefits at the 100% rate,”2 Petitioner did not appear 

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

any such board. As such, and inasmuch as the Tribunal has no equitable power to 

waive or otherwise disregard a statutory filing requirement or deadline, it has no 

authority to grant Petitioner the relief requested.3 Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

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

 

 

 

1 MCL 211.7b(1). 

2 MCL 211.53b(6)(i)(i) and (ii). 

3 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. 26-000183 

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

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Page 1

“Pa 

demon 

THIS IS NOT A TAX BILL 

~ Notice of Assessment, Taxable Valuation, and Property Classification 

5 Thi form 

issued under the 

of PA 206 of 1803 Sec 211.24 (c) and Sec 211 34c_as amended. 

This is a model assessment notice to be used by the local assessor 

$18 

ELE 

PARCEL IDENTIFICATION 

CITY OF MENOMINEE ASSESSOR 

- 

2511 10TH STREET 

PARCEL NUMBER: 

051-035-580-00 

PROPERTY ADDRESS: 

1113 37TH AVE 

MENOMINEE, MI 49858 

PRINCIPAL RESIDENCE EXEMPTION 

. 

Ey uaa 

% Exempt 

As "Homeowners Principal Residence": 

100.00% 

: 

1 

M 

AVE 

% Exempt As "Qualified Agricultural Property™: 

00% 2 

MENOMINEE MI 49858 

% Exempt 

As "MBT Industrial Personal”: 

.00% 

| 

% Exempt As "MBT Commercial Personal 

-00% 

be 

Exempt 

As "Qualified Forest Property": 

Yes 

NOR" 

Exempt As "Development Property”: 

Yes 

x] No 

: 

LEGAL DESCRIPTION: 

er 

. 

; 

ry 

TORLE 

IRL 

MARTINEKS ADDITION LOTS 3&4 BLK 2 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION: 

401 

Residential 

The change in taxable value will increase/decrease your tax bill for the 2025 

Se Cae kT 

CURRENT 

CHANGE FROM 

year by approximately: 

$88 

| 

NEAR 

S'a0he 

TREATS AN A 

A 

1. TAXABLE VALUE: 

64,300 

66,293 

1,993 

2. ASSESSED VALUE: 

64,300 

71,600 

7,300 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

VIE OF 

LR 

SS 

Ee 

8 Sok 

4. STATE EQUALIZED VALUE (SEV): 

64,300 

71.600 

7.300 

5 There WAS or WAS NOT a transfer of ownership on this property in2024 

= WAS NOT 

6. Assessor Change Reason: 

Veteran Exemption Granted 

The 2025 Inflation rate Multiplier is: 1.031 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Email Address: 

NLINDER@MENOMINEEMI.GOV 

Phone: 

(906) 863-1758 

Name 

NIKKI LINDER 

March Board of Review Appeal Information. The board of review will meet at the following dates and times: 

THE CITY OF MENOMINEE BOARD OF REVIEW WILL MEET TO HEAR APPEALS ON ASSESSMENTS: 

MONDAY 03/10/2025 FROM 9:00 AM - 3:00 PM & TUESDAY, 03/11/2025 FROM 3:00 PM TO 9:00 PM AT 2511 10TH STREET 

MENOMINEE, MI 49858 BY APPOINTMENT ONLY. 

PLEASE CONTACT ASSESSOR NIKKI LINDER AT (906)863-1759 OR NLINDER@MENOMINEEMI.GOV FOR AN APPOINTMENT 

PERSONAL REPRESENTATIVES ARE REQUIRED TO BRING WRITTEN AUTHORIZATION FROM TAXPAYER. WRITTEN 

| 

APPEALS ARE ACCEPTED IF POSTMARKED BY MARCH 7TH, 2025.

Page 2

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Page 1

BER 

a 

Payoff prior to MARCH 1, 2026 includes: 

Payoff on or after MARCH 1.2026 requires: 

* 

2024 and/or prior year's Property Taxes 

i 

; 

* 

ALL ITEMS IN LEFT 

; 

po Solem 

pe 5 taxes 

* 

INTEREST RATE INCREASE 

15 15% per 

e 

$15 Certified mail fee 

- SEE VE to delinquency date 

* 

Recording and advertising charges 

* 

Additional processing and administration costs 

You have the right to receive notice and to redeem the property from forfeiture, however YOU MAY LOSE 

YOUR INTEREST IN THIS PROPERTY FOREVER ON MARCH 31, 2027, if the court enters an order 

foreclosing the property, which will vest title absolutely in the Foreclosing Governmental Unit 

EAR 

Bs 

< 

¥ 

WATE 

y 

WRAL 

YY 

A The forfeiture and foreclosure process begins MARCH 1,2026 

Sy 

TAXPAYER : 

PARCEL DETAIL : 

RYMER MARK 

051-035-580-00 

1113 37TH AVE 

1113 37TH AVE 

MENOMINEE MI 49858-1514 

MENOMINEE 

AMOUNT DUE IF PAID JANUARY 1 - JANUARY 31, 2026 

b 

= $3464.46 

AMOUNT DUE IF PAID 

FEBRUARY 1 - FEBRUARY 28, 2026 

$3494.45 

AMOUNT DUE IF PAID MARCH 1 - MARCH 31, 2026 

$3954.42 

Above amounts are 2024 taxes only. If you have other years owing, contact County Treasurer at 906-8363-5 

for amount due. 

>OSTMARKS NOT ACCEPTED. Payment must be received in the County Treasurer Office by Februa 

026 to avoid Forfeiture. 

yments accepted via cash, check, debit or credit card. Call 906-863-5548 or visit 

yw.MenomineeCounty.com to initiate a card payment. 

OPERTY TAX PAYMENT ASSISTANCE RESOURCES 

Payment Plan - Menominee County Treasurer - 906-863-5543 

Department of Health and Human Services (DHHS) - 906-863-9965 or 800-688-2932 

1.0.M.E of Mackinac County - 906-643-6239 - info@homeofmackinaccounty.org 

lomestead Property Tax Credit - www.michigan.gov/taxes/ 

ome Heating Credit - www.michigan.gov/taxes/ 

wverty Exemption - inquire with your city's or town 

www.menomineecounty.com/municipalities/ 

ship's Assessor contact information here:

Page 2

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Page 1

MENOMINEE COUNTY TREASURER 

This notice is issued under the authority of MCL, Section 211.78f 

839 10th Ave 

| 

Menominee MI 49858 

VA Ho NE I~ An 

(906) 863-5548 

6%")-99% 3902 

NOTICE OF PENDING FORFEITURE OF PROPERTY 

FOR UNPAID REAL PROPERTY TAXES 

* 

You are hereby notified that on MARCH 1, 2026, property in which you appear to have an interest will 

be FORFEITED to the Menominee County Treasurer for 

NONPAYMENT OF PROPERTY TAXES 

pursuant to Michigan Compiled Laws Section 211.78 er seq. 

The property is described on the reverse side of this notice. Persons holdin 

lose that interest as a result of forfeiture and subsequent foreclosure proceedings. YOU HAVE THE RIGHT TO 

y= 

¥ tho delinquont taxes; penalties; interest-and foes BY-THE END -O F BUSINESS ON FEBRUARY 27,2026 

(IF PAID IN PERSON OR BY MAIL) OR FEBRUARY 28, 2026 ( 

i 

ADDITIONAL COST and RISK OF LOSS OF OWNERSHIP. 

Payoff prior to MARCH 1, 2026 includes: 

Payoff on or after MARCH 1.2026 requires: 

* 

2024 and/or prior year's Property Taxes 

| 

* 

ALLITEMS IN LEFT COLUMN PLUS : 

* 

Interest on delinquent taxes 

* 

INTEREST RATE INCREASE to 1.5% per 

* 

Administration fees 

month RETROACTIVE to delinquency date 

* 

$15 Certified mail fee 

* 

$175 Forfeiture fee 

° 

Recording and advertising charges 

* 

Additional processing and administration costs 

a 

— 

You have the right to receive notice and to redeem the property from forfeiture, however YOU MAY LOSE 

‘OUR INTEREST IN THIS PROPERTY FOREVER ON MARCH 31, 2027, 

if the court enters an order 

reclosing the property, which will vest title absolutely in the Foreclosing Governmental Unit 

[AXPAYER : 

PARCEL DETAIL : 

: 

'YYMER MARK 

051-035-580-00 

113 37TH AVE 

1113 37TH AVE 

IENOMINEE MI 49858-1514 

MENOMINEE

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Mark S Rymer, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000183 

City Of Menominee,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received Petitioner's April 13, 2026 filing. That filing 

requires a motion with the appropriate motion fee, if any. As such, the filing is not 

properly pending, and no action will be taken unless a motion and appropriate fee are 

filed within 14 days of the issuance of this notice. 

Filing fees for Entire Tribunal motions are governed by TTR 223 and filing fees for Small 

Claims motions are governed by TTR 269. The rules and a summary of the fees can be 

found on the Tribunal’s website at www.michigan.gov/taxtrib.

You must include a copy of this Notice with the required filing fee payment.

Entered: April 21, 2026

By: Tribunal Clerk

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

Mark S Rymer, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000183 

City Of Menominee,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received Petitioner's April 13, 2026 filing. That filing 

requires a motion with the appropriate motion fee, if any. As such, the filing is not 

properly pending, and no action will be taken unless a motion and appropriate fee are 

filed within 14 days of the issuance of this notice. 

Filing fees for Entire Tribunal motions are governed by TTR 223 and filing fees for Small 

Claims motions are governed by TTR 269. The rules and a summary of the fees can be 

found on the Tribunal’s website at www.michigan.gov/taxtrib.

You must include a copy of this Notice with the required filing fee payment.

Entered: April 21, 2026

By: Tribunal Clerk

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

Mark S Rymer, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000183 

City Of Menominee,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received Petitioner's April 13, 2026 filing. That filing 

requires a motion with the appropriate motion fee, if any. As such, the filing is not 

properly pending, and no action will be taken unless a motion and appropriate fee are 

filed within 14 days of the issuance of this notice. 

Filing fees for Entire Tribunal motions are governed by TTR 223 and filing fees for Small 

Claims motions are governed by TTR 269. The rules and a summary of the fees can be 

found on the Tribunal’s website at www.michigan.gov/taxtrib.

You must include a copy of this Notice with the required filing fee payment.

Entered: April 21, 2026

By: Tribunal Clerk

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

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

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 26-000183

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

Township Of Menominee (MENOMINEE)

Local Unit of Government/First Name

M.I.

Last Name

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

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

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Mark

M.I.

Steven

Last Name

Rymer

Firm Name (if any)

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

1113 37th Ave

City or Town

Menominee

State

Michigan

ZIP Code

49858

Telephone Number

906-290-4928

Fax Number

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

markrym60@gmail.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Mark S Rymer.

/s/

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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 

Mark S Rymer, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000183 

 

City of Menominee, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

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

holding Petitioner in default on March 3, 2026, because Petitioner failed to submit a 

copy of the notice giving rise to the appeal, i.e., Disabled Veterans Exemption (DVE) 

denial notice.1 Petitioner was required to cure the default by obtaining a copy of the 

DVE denial notice from Respondent and submit a copy to the Tribunal within 14 days. 

Petitioner has had ample time to comply, yet has failed to respond or submit the 

required filings. Though the Tribunal finds an extension of time to cure the default 

appropriate, Petitioner’s failure to comply with Tribunal orders and its Rules of Practice 

and Procedure has established a history of deliberate delay that would justify dismissal 

of the case for failure to timely comply with this order.2 Therefore, 

 

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

 

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

default: (1) file a copy of the DVE denial notice, (2) file a Motion to Set Aside Default, 

and (3) file proof the motion was served on Respondent. The foregoing must be filed 

with the Tribunal within 14 days of the entry of this order.3 

 

 

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

3 “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. 26-000183 

Page 2 of 2 

 

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

TTR 237.4 

 

 

Entered: March 26, 2026 

 

 

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 

 

 

 

 

4 See also MCL 205.732.

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Mark S Rymer,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000183

City Of Menominee,

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: March 2, 2026

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. 26-000183

Page 2 of 4

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

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

Mark S Rymer,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000183

City Of Menominee,

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: March 2, 2026

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

Page 4

MTT Docket

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 PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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 default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Mark

M.I.

S

Last Name/Company Name

Rymer

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

1113 37th Ave.

City or Town

Menominee

State

Michigan

ZIP Code

49858

Telephone Number

906 290 4928

Fax Number

E-mail Address

markrym60@gmail.com

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

First Name

Mark

M.I.

Steven

Last Name

Rymer

Firm Name (if any)

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

1113 37th Ave

City or Town

Menominee

State

Michigan

ZIP Code

49858

Telephone Number

906-290-4928

Fax Number

E-mail Address 

markrym60@gmail.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

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

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

1113 37th Ave

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Menominee

Michigan

49858

Taxing Authority (City or Township)

City Of Menominee (MENOMINEE)

County 

Menominee

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

Disabled Veterans Exemption

 

Section 5: Explain the Reason for this Appeal

100% Disabled Veteran

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2022-2025

Did you protest the assessment at a Board of Review (BOR)? No

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

If No, check the applicable reason(s):

Not required to attend

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

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

Parcel Identification Number: 

Classification of Property:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Current Taxable Value as established by the BOR:

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

 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized 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 Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

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

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

Are you appealing ONLY the denial of a Poverty Exemption?

No

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

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

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total

Page 4

STA

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

Mark S Rymer,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000183

City Of Menominee,

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: March 2, 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

Mark S Rymer,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000183

City Of Menominee,

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: March 2, 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

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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 default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Mark

M.I.

S

Last Name/Company Name

Rymer

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

1113 37th Ave.

City or Town

Menominee

State

Michigan

ZIP Code

49858

Telephone Number

906 290 4928

Fax Number

E-mail Address

markrym60@gmail.com

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

First Name

Mark

M.I.

Steven

Last Name

Rymer

Firm Name (if any)

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

1113 37th Ave

City or Town

Menominee

State

Michigan

ZIP Code

49858

Telephone Number

906-290-4928

Fax Number

E-mail Address 

markrym60@gmail.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

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

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

1113 37th Ave

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Menominee

Michigan

49858

Taxing Authority (City or Township)

City Of Menominee (MENOMINEE)

County 

Menominee

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

Disabled Veterans Exemption

 

Section 5: Explain the Reason for this Appeal

100% Disabled Veteran

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2022-2025

Did you protest the assessment at a Board of Review (BOR)? No

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

If No, check the applicable reason(s):

Not required to attend

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

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

Parcel Identification Number: 

Classification of Property:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Current Taxable Value as established by the BOR:

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

 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized 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 Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

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

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

Are you appealing ONLY the denial of a Poverty Exemption?

No

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

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

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total

Page 4

STA

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.