Mary Jean Peyton Living Trust, Petitioner Vs. 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 

Mary Jean Peyton Living Trust, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-004066 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that Petitioner was placed in 

default on November 12, 2024, because Petitioner failed to file a completed petition and 

failed to pay the required filing fee. On January 24, 2025, the Tribunal extended the 

time for Petitioner to cure the default by an additional 14 days and they have failed to 

respond. Petitioner has not complied with either order, and the latter stated that “failure 

to comply with this Order shall result in the dismissal of the case . . .” and referenced 

Grimm v Dep’t of Treasury.1 In Grimm, the Michigan Court of Appeals summarized 

factors that the Tribunal should consider before imposing the sanction of dismissal. 

Those factors are: 

 

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) 

the degree of compliance with other parts of the court's orders; (6) 

attempts to cure the defect; and (7) whether a lesser sanction would better 

serve the interests of justice.2 

 

Here, Petitioner’s failure to comply with multiple orders has established a history of 

deliberate delay. As a result, giving careful consideration to the factors involved and 

considering all options in determining what sanction is just and proper, the Tribunal 

finds that dismissal is appropriate, and a lesser sanction would not be appropriate in 

light of Petitioner’s history of noncompliance in this case. 

 

Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

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

 

 

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

2 Id. at 149.

Page 2

MTT Docket No. 24-004066 

Page 2 of 2 

 

APPEAL RIGHTS 

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

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

Appeals. 

 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal. 

 

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

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

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

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

record on appeal. There is no certification fee. 

 

 

Entered: February 20, 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

Mary Jean Peyton Living Trust, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

MTT Docket No. 24-004066 

City of Detroit,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

The Tribunal has considered the file in the above-captioned case and finds that it 

entered an order holding Petitioner in default on November 12, 2024.1 Petitioner was 

required to cure the default 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 the documentation and/or petition filing fee required by the November 12, 

2024 default order, (2) file a Motion to Set Aside Default, (3) pay the $50.00 Motion fee, 

and (4) file proof the Motion and a copy of the documentation and/or petition filing fee 

were served on Respondent. The foregoing must be filed with the Tribunal within 14 

days of the entry of this Order.

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

TTR 231.3 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: January 24, 2025

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 See also MCL 205.732.

Page 2

MTT Docket No. 24-004066

Page 2 of 4

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 provide 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

Mary Jean Peyton Living Trust, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

MTT Docket No. 24-004066 

City of Detroit,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

The Tribunal has considered the file in the above-captioned case and finds that it 

entered an order holding Petitioner in default on November 12, 2024.4 Petitioner was 

required to cure the default 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.5 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 the documentation and/or petition filing fee required by the November 12, 

2024 default order, (2) file a Motion to Set Aside Default, (3) pay the $50.00 Motion fee, 

and (4) file proof the Motion and a copy of the documentation and/or petition filing fee 

were served on Respondent. The foregoing must be filed with the Tribunal within 14 

days of the entry of this Order.

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

TTR 231.6 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: January 24, 2025

4 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).” 

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

6 See also MCL 205.732.

Page 4

MTT Docket No. 24-004066

Page 4 of 4

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 provide 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 

TAX TRIBUNAL 

MARY JEAN PEYTON LIVING TRUST 

MTT DOCKET NO. 

PETITIONER, 

v. 

CITY OF DETROIT, OFFICE OF THE 

ASSESSOR 

RESPONDENT. 

FEE WAIVER REQUEST 

COMES NOW, PETITIONER and request that the filing fees be waived pursuant to 

M.C.R. 2.002 as follows: 

1. 

PETITIONER is a Natural Person. 

2. 

48 Stat 112. 

WHERFORE it is requested that this Court follow its rules and waive the fees of the 

PETITIONER pursuant to its inability to pay. 

Ecclesiastically, 

by Aon, ivy fe 

MARY JEAN PEYTON LIVING TRUST 

Mary Jean Peyton, Trustee 

10101 Curtis Street 

Detroit, Michigan 48221 

313-752-4374

Page 2

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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 

Mary Jean Peyton Living Trust, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 24-004066 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER DENYING PETITIONER’S FEE WAIVER REQUEST 

 

On October 28, 2024, Petitioner filed a fee waiver request with the Tribunal. The 

request indicates that fees should be waived for the above-captioned case because 

Petitioner “is a Natural Person,” and “48 Stat 112.” 

 

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

not shown good cause to grant the request. Petitioner did not show they receive any 

form of means-tested public assistance, are represented by a legal services program, or 

is unable to pay because of indigence. Without a copy of the notice giving rise to the 

appeal, the Tribunal is unable to determine the issue in this appeal. However, Petitioner 

references Respondent’s HOPE program, which correlates to the poverty exemption 

under MCL 211.7u. If Petitioner is appealing the denial of a poverty exemption, no fees 

are required in the case. Therefore, 

 

IT IS ORDERED that Petitioner’s Fee Waiver Request is DENIED. 

 

IT IS FURTHER ORDERED that Petitioner may file a Motion for Reconsideration of the 

denial within 21 days of entry of this Order. 

 

Failure to comply with this Order may result in dismissal of this case. 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: December 4, 2024 

sw/jcr 

 

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 provide 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

Mary Jean Peyton Living Trust,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 24-004066

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to properly complete the petition and has also failed to pay the full 

required fee for the filing of the petition. See TTR 227 and 217. As such, the appeal is 

not properly pending. See TTR 219. Petitioner must file an amended petition and pay 

the additional fee amount required for the filing of the petition within 14 days of the entry 

of this Order. The petition shall note the docket number assigned by the Tribunal. 

Tribunal rules and information on Entire Tribunal petitions and filing fees can be found 

on our website at www.michigan.gov/taxtrib. Unfortunately, the payment may not be 

made via e-filing.

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: November 12, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-004066

Page 2 of 4

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 provide 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. 

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 219(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

Mary Jean Peyton Living Trust,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 24-004066

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to properly complete the petition and has also failed to pay the full 

required fee for the filing of the petition. See TTR 227 and 217. As such, the appeal is 

not properly pending. See TTR 219. Petitioner must file an amended petition and pay 

the additional fee amount required for the filing of the petition within 14 days of the entry 

of this Order. The petition shall note the docket number assigned by the Tribunal. 

Tribunal rules and information on Entire Tribunal petitions and filing fees can be found 

on our website at www.michigan.gov/taxtrib. Unfortunately, the payment may not be 

made via e-filing.

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: November 12, 2024

Patricia L. Halm, Tribunal Chair

Page 4

MTT Docket No. 24-004066

Page 4 of 4

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 provide 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 

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

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 

NOV 01 2024 

MICHIGAN TAX TRIBUNAL 

. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MARY JEAN PEYTON LIVING TRUST 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No. 

CITY OF DETROIT OFFICE OF THE ASSESSOR 

Respondent(s) 

i] 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 16008457 

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition 

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

X 

real ___personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? X _ Yes No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? Yes X__No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

6. 

The property identified above is classified as REAL ESTATE

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal's authority over the 

assessment or assessments at issue (attach additional page if necessary): 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal's authority over the assessment or 

assessments at issue (attach additional page if necessary): 

The property or properties at issue are located in WAYNE 

County. The 

property or properties’ address is: 

10101 and 10109 Curtis Street, Detroit, Michigan 48221 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): City of Detroit, Office of the Assesors 

Petitioner's legal residence or principal office address is: 

10101 Curtis Street, Detroit, Michigan 48221 

This appeal involves issues relating to the (check all that are applicable): 

the property or properties’ true cash and taxable values 

X 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? Yes __ No 

uniformity of the property or properties’ assessment

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

© 

If more than the current tax year is being appealed, list the separate and specific 

' 

facts upon which Petitioner relies to invoke the Tribunal's authority over the prior 

tax year or years (attach additional page if necessary); 

[The properties were transferred to an inter vivos trust that does not receive an 

ncome. The assessor's office denied the HOPE program as the trust is not an 

ndividual, which is not true. 

16. 

The values for the property identified above as established by Respondent's 

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2022 

132,000.00 

64,000.00 

64,000.00 

2023 

32,000.00 

64,000.00 

64,000.00 

2024 

32,000.00 

64,000.00 

64,000.00 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

The mentioned trust property be tax exempted for the listed years.

Page 4

MTT Docket No. 

Page 4 of 4 

Sigriature of Petitioner's Authorized Representative or, if none, Petitioner: 

* 

/s/Peyton, Mary Jean 

Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: 

Mary Jean Peyton 

Email Address: morestealth@gmail.com 

Mailing Address: 

10101 Curtis Street 

Detroit, Michigan 48221 

Telephone Number; 313-752-4374 

Date: 10/28/2024

Page 5

GRETCHEN WHITMER 

GOVERNOR 

MARY JEAN PEYTON LIVING TRUST 

s 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

STATE OF MICHIGAN 

MARLON I. BROWN, DPA 

DIRECTOR 

LANSING 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MTT Docket No. 

CITY OF DETROIT, OFFICE OF THE ASSESSOR 

Respondent. 

MULTIPLE PARCEL PETITION FORMS 

OF 5 

1. 

The classification of the property identified herein as established by 

Respondent's Board of Review is: 

Tax Year 

Parcel Number 

Real/Personal 

Classification 

2022 

16008458 

REAL 

2023 

16008458 

REAL 

R024 

16008458 

REAL 

2. 

The values for the property identified herein as established by Respondent's 

Board of Review are: 

Tax Year 

| Parcel Number 

| True Cash Value 

| Assessed Value 

| Taxable Value 

022 

16008458 

132,000.00 

64,000.00 

64,000.00 

2023 

16008458 

132,000.00 

64,000.00 

64,000.00 

2024 

16008458 

32,000.00 

64,000.00 

64,000.00

Page 6

MTT Docket No. 

Page 2 of 2 

3. 

Petitioner contends that the values for the property identified herein are: 

Tax Year 

Parcel Number 

True Cash Value 

State Equalized Value 

Taxable Value 

4. 

The values in dispute for the property identified herein are: 

Tax Year 

Parcel Number 

True Cash Value 

State Equalized Value 

Taxable Value

Page 7

“CITY OF DETROIT 

COLEMAN A. YOUNG MUNICIPAL CENTER 

OFFICE OF THE CHIEF FINANCIAL OFFICER 

2 WOODWARD AVE, SUITE 804 

OFFICE OF THE ASSESSOR 

DETROIT, MI 48226 

SPECIAL PROCESSING & VALUATION SUPPORT 

PHONE: 313-224-3035 

FAX: 313-224-4270 

WWW,.DETRO|TMIL.GOV 

10/22/2024 

MARY JEAN PEYTON LIVING TRUST 

10101 CURTIS 

DETROIT 

MI 48221-2420 

RE: 

APPLICATION FOR EXEMPTION OF REAL ESTATE TAXES 

Parcel Item Numbers included in the exemption: 

16008457. 

10101 CURTIS 

Dear Taxpayer: 

Your application for exemption of real

Page 8

S

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Page 1

STATE OF MICHIGAN 

TAX TRIBUNAL 

MARY JEAN PEYTON LIVING TRUST 

MTT DOCKET NO. 

PETITIONER, 

v. 

CITY OF DETROIT, OFFICE OF THE 

ASSESSOR 

RESPONDENT. 

FEE WAIVER REQUEST 

COMES NOW, PETITIONER and request that the filing fees be waived pursuant to 

M.C.R. 2.002 as follows: 

1. 

PETITIONER is a Natural Person. 

2. 

48 Stat 112. 

WHERFORE it is requested that this Court follow its rules and waive the fees of the 

PETITIONER pursuant to its inability to pay. 

Ecclesiastically, 

by Aon, ivy fe 

MARY JEAN PEYTON LIVING TRUST 

Mary Jean Peyton, Trustee 

10101 Curtis Street 

Detroit, Michigan 48221 

313-752-4374

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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

Mary Jean Peyton Living Trust, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 24-004066

City of Detroit, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this Notice, as required by TTR 221 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this Notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this Notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the Notice may result in the dismissal of this case.

Under TTR 229(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: November 8, 2024

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 provide 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

Mary Jean Peyton Living Trust, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 24-004066

City of Detroit, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this Notice, as required by TTR 221 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this Notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this Notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the Notice may result in the dismissal of this case.

Under TTR 229(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: November 8, 2024

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 provide 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 

NOV 01 2024 

MICHIGAN TAX TRIBUNAL 

. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MARY JEAN PEYTON LIVING TRUST 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No. 

CITY OF DETROIT OFFICE OF THE ASSESSOR 

Respondent(s) 

i] 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 16008457 

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition 

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

X 

real ___personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? X _ Yes No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? Yes X__No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

6. 

The property identified above is classified as REAL ESTATE

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal's authority over the 

assessment or assessments at issue (attach additional page if necessary): 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal's authority over the assessment or 

assessments at issue (attach additional page if necessary): 

The property or properties at issue are located in WAYNE 

County. The 

property or properties’ address is: 

10101 and 10109 Curtis Street, Detroit, Michigan 48221 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): City of Detroit, Office of the Assesors 

Petitioner's legal residence or principal office address is: 

10101 Curtis Street, Detroit, Michigan 48221 

This appeal involves issues relating to the (check all that are applicable): 

the property or properties’ true cash and taxable values 

X 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? Yes __ No 

uniformity of the property or properties’ assessment

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

© 

If more than the current tax year is being appealed, list the separate and specific 

' 

facts upon which Petitioner relies to invoke the Tribunal's authority over the prior 

tax year or years (attach additional page if necessary); 

[The properties were transferred to an inter vivos trust that does not receive an 

ncome. The assessor's office denied the HOPE program as the trust is not an 

ndividual, which is not true. 

16. 

The values for the property identified above as established by Respondent's 

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2022 

132,000.00 

64,000.00 

64,000.00 

2023 

32,000.00 

64,000.00 

64,000.00 

2024 

32,000.00 

64,000.00 

64,000.00 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

The mentioned trust property be tax exempted for the listed years.

Page 4

MTT Docket No. 

Page 4 of 4 

Sigriature of Petitioner's Authorized Representative or, if none, Petitioner: 

* 

/s/Peyton, Mary Jean 

Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: 

Mary Jean Peyton 

Email Address: morestealth@gmail.com 

Mailing Address: 

10101 Curtis Street 

Detroit, Michigan 48221 

Telephone Number; 313-752-4374 

Date: 10/28/2024

Page 5

GRETCHEN WHITMER 

GOVERNOR 

MARY JEAN PEYTON LIVING TRUST 

s 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

STATE OF MICHIGAN 

MARLON I. BROWN, DPA 

DIRECTOR 

LANSING 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MTT Docket No. 

CITY OF DETROIT, OFFICE OF THE ASSESSOR 

Respondent. 

MULTIPLE PARCEL PETITION FORMS 

OF 5 

1. 

The classification of the property identified herein as established by 

Respondent's Board of Review is: 

Tax Year 

Parcel Number 

Real/Personal 

Classification 

2022 

16008458 

REAL 

2023 

16008458 

REAL 

R024 

16008458 

REAL 

2. 

The values for the property identified herein as established by Respondent's 

Board of Review are: 

Tax Year 

| Parcel Number 

| True Cash Value 

| Assessed Value 

| Taxable Value 

022 

16008458 

132,000.00 

64,000.00 

64,000.00 

2023 

16008458 

132,000.00 

64,000.00 

64,000.00 

2024 

16008458 

32,000.00 

64,000.00 

64,000.00

Page 6

MTT Docket No. 

Page 2 of 2 

3. 

Petitioner contends that the values for the property identified herein are: 

Tax Year 

Parcel Number 

True Cash Value 

State Equalized Value 

Taxable Value 

4. 

The values in dispute for the property identified herein are: 

Tax Year 

Parcel Number 

True Cash Value 

State Equalized Value 

Taxable Value

Page 7

“CITY OF DETROIT 

COLEMAN A. YOUNG MUNICIPAL CENTER 

OFFICE OF THE CHIEF FINANCIAL OFFICER 

2 WOODWARD AVE, SUITE 804 

OFFICE OF THE ASSESSOR 

DETROIT, MI 48226 

SPECIAL PROCESSING & VALUATION SUPPORT 

PHONE: 313-224-3035 

FAX: 313-224-4270 

WWW,.DETRO|TMIL.GOV 

10/22/2024 

MARY JEAN PEYTON LIVING TRUST 

10101 CURTIS 

DETROIT 

MI 48221-2420 

RE: 

APPLICATION FOR EXEMPTION OF REAL ESTATE TAXES 

Parcel Item Numbers included in the exemption: 

16008457. 

10101 CURTIS 

Dear Taxpayer: 

Your application for exemption of real

Page 8

S

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