Mathias El Tribe Trust Petitioner V City Of Southfield 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

Mathias El Tribe Trust, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002294

City Of Southfield,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

Respondent has filed a Motion to Motion to Dismiss with no filing fee. You were, 

however, required to pay a fee for the filing of the motion. 

If you want the Tribunal to take action on the motion, you are required to pay the $25.00 

filing fee due and submit documentation indicating that the opposing party has been 

notified of that payment within 14 days.

If the required filing fee is not paid and/or the required notice is not submitted within 14 

days, you will be required to refile the motion with the full filing fee. The refiled motion 

will be considered filed as of the date of the refiling. Unfortunately, the payment may 

not be made via e-filing; the fee, paid by check or money order, must be sent by mail or 

designated delivery service.

Entered: October 19, 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

MTT Docket No. 26-002294

Page 2 of 2

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

Mathias El Tribe Trust, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002294

City Of Southfield,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

Respondent has filed a Motion to Motion to Dismiss with no filing fee. You were, 

however, required to pay a fee for the filing of the motion. 

If you want the Tribunal to take action on the motion, you are required to pay the $25.00 

filing fee due and submit documentation indicating that the opposing party has been 

notified of that payment within 14 days.

If the required filing fee is not paid and/or the required notice is not submitted within 14 

days, you will be required to refile the motion with the full filing fee. The refiled motion 

will be considered filed as of the date of the refiling. Unfortunately, the payment may 

not be made via e-filing; the fee, paid by check or money order, must be sent by mail or 

designated delivery service.

Entered: October 19, 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 4

MTT Docket No. 26-002294

Page 2 of 2

Page 5

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY

Page 6

MTT

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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

Mathias El Tribe Trust, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002294

City Of Southfield,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

Petitioner has filed a Motion for Reconsideration with no filing fee. You were, however, 

required to pay a fee for the filing of the motion. 

If you want the Tribunal to take action on the motion, you are required to pay the $25.00 

filing fee due and submit documentation indicating that the opposing party has been 

notified of that payment within 14 days.

If the required filing fee is not paid and/or the required notice is not submitted within 14 

days, you will be required to refile the motion with the full filing fee. The refiled motion 

will be considered filed as of the date of the refiling. Unfortunately, the payment may 

not be made via e-filing; the fee, paid by check or money order, must be sent by mail or 

designated delivery service.

Entered: October 19, 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

MTT Docket No. 26-002294

Page 2 of 2

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Page 1

26000 Evergreen Rd. ¢ P.O. Box 2055 ¢ Southfield, MI 48037-2055 » www.cityofsouthfield.com 

October 2, 2026 

Ms. Samantha M. Welton, Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, Michigan 48909 

RE: 

MATHIAS EL TRIBE 

Docket No.: 

 26-002294 

Parcel No(s): 

76-24-16-201-019 

Dear Ms. Welton: 

Enclosed for filing please find Respondent's Motion to Dismiss Petitioner's Petition for the above 

referenced docket number and parcel located 

in the City of Southfield, with Proof of Service 

thereon. 

Thank you for your kind attention. 

If you should have any questions or concerns, please feel free 

to contact me. 

Sipcerel 

5 

Justin E. Prybylski, MMAO(4), PPE 

City Assessor 

City of Southfield 

Enclosures

Page 2

MTT Docket No. 26-002294 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

MATHIAS EL TRIBE TRUST, 

Petitioner, 

\2 

MTT Docket No.: 26-002294 

Parcel No(s): 76-24-16-201-019 

CITY OF SOUTHFIELD, 

Respondent 

/ 

Mathias El 

Justin E. Prybylski, MMAO(4) 

Authorized Representative 

City Assessor 

4305 Sun Devils Avenue 

26000 Evergreen Rd. 

Bakersfield, CA 

93313 

Southfield, MI 

48076 

minccaster@@mathiaseltribe.org 

iprybylski@cityofsouthfield.com 

(628) 

288-7423 

(248) 

796-5240 

MOTION TO DISMISS PETITIONER'S PETITION 

NOW COMES Respondent, CITY OF SOUTHFIELD, by and through 

its Representative, and 

for 

its 

Motion to Dismiss Petitioner’s Petition, states as follows: 

1. 

Petitioner’s Petition, with Proof of Service, is dated and postmarked June 12, 2026. 

2. 

Respondent did timely mail form 1.-4400, “Notice of Assessment, Taxable Valuation and Property 

Classification”, to Petitioner within the required time-period, 14 days prior to the March Board of 

Review, pursuant to MCL 211.24¢(4), on February 15, 2026, using the mailing address provided 

by Petitioner. 

3. 

A petition was filed with the City of Southfield’s March Board of Review on February 23, 2026. 

4, 

The subject of Petitioner’s appeal to the Board of Review was Classification.

Page 3

MTT Docket No. 26-002294 

7. 

Therefore, Petitioner’s appeal was filed in the improper jurisdiction and should be dismissed with 

prejudice. 

WHEREFORE, Respondent respectfully requests that this honorable Tribunal affirm this Motion 

to 

Dismiss Petitioner’s Petition and Dismiss the Petition with prejudice. 

Dated: October 2, 2026 

Respectfully submitted, 

Justin 

KE. 

MMAO.(4) 

City Assessor 

|| City of Southfield 

26000 Evergreen Rd 

Southfield, MI 48076 

0: (248) 796-5240 

F: 

(248) 796-5255 

iprybylski@cityofsouthfield.com

Page 4

MTT Docket No. 26-002294 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

MATHIAS EL TRIBE TRUST, 

Petitioner, 

V. 

MTT Docket No.: 26-002294 

Parcel No(s): 76-24-16-201-019 

CITY OF SOUTHFIELD, 

Respondent 

/ 

Mathias El 

Justin E. Prybylski, MMAO(4) 

Authorized Representative 

City Assessor 

4305 Sun Devils Avenue 

26000 Evergreen Rd. 

Bakersfield, CA 

93313 

Southfield, MI 

48076 

mmccaster@mathiaseltribe.org 

iprybylski@cityofsouthfield.com 

(628) 

288-7423 

(248) 

796-5240 

Proof 

of Service 

Justin E. Prybylski, MMAO(4), Assessor for the City of Southfield, certifies that on Friday, 

October 2, 2026, a copy of Respondent’s Motion to Dismiss Petitioner’s Petition was served by 

regular mail on: 

Mathias El Tribe 

4305 Sun Devils Avenue 

Bakersfield, CA 93313 

By placing said document in an envelope addressed to the above party with

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002294

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Amended Answer

Attachment File Name: 26-002294 - SC - Motion to Dismiss w-POS

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL - SMALL CLAIMS DIVISION 

PROPERTY TAX APPEAL PETITION FORM - OTHER EXEMPTION

AMENDED PETITION - MTT Docket No. 26-002294

Amended to identify the Petitioner and the Authorized Representative in the capacities stated in the 

record. 

Section 1: Petitioner's Contact Information 

First Name 

M.I.

Last Name/Company Name 

Mathias El Tribe Trust 

Mailing Address 

4305 Sun Devils Avenue 

City or Town 

State 

ZIP Code 

Bakersfield 

California 

93313 

Telephone Number 

(628) 288-7423

Email Address 

m.mccaster@mathiaseltribe.org 

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

First Name 

M.I.

Last Name 

Mathias 

El 

Office / Capacity 

Office of the Chief Justice and Trustee - Authorized Representative 

Mailing Address 

4305 Sun Devils A venue 

City or Town 

State 

ZIP Code 

Bakersfield 

California 

93313 

Telephone Number 

(628) 288-7423

Email Address 

mmccaster@mathiaseltribe.org 

Page 1 

mmccaster@mathiaseltribe.org

Page 2

Section 3: Subject Property Information 

How many parcels are you 

If more than one, contiguous/adjoining? 

appealing? 

NI A - one parcel 

1 

Property Address 

28740 Bell Road 

City or Town 

County 

State 

Southfield 

Oakland 

Michigan 

Taxing Authority (City or Township) 

City of Southfield 

STATE OF MICHIGAN - MICHIGAN TAX TRIBUNAL 

AMENDED PETITION - MTT Docket No. 26-002294 

Section 4: Explain the Reason for this Appeal 

ZIP Code 

48034 

See Attachment A - Amended Appeal Statement: Party, Capacity, and Tribal Interest. This amended 

petition preserves the claims, valuation contentions, jurisdictional objections, and relief previously 

placed in the record. The amendment identifies Mathias El Tribe Trust as Petitioner and supplies the 

Section 2 information for Chief Mathias El, the Authorized Representative who signed and acts on 

behalf of Petitioner. 

Section 5: Jurisdictional Issues 

Exemption / issue and statutory authority 

Challenge to classification, uncapping, valuation, exemption, and asserted taxing authority; 25 U.S.C. § 

177 and federal preemption are preserved as source-specific federal issues; disputed applicability and 

consequence of MCL 211.34c; see Attachment A. 

Action prompting appeal 

2026 assessment notice and City of Southfield Board of Review decision classifying the 

property as residential, assigning a figure the City/Board characterizes as taxable value, and 

denying the asserted exemption / jurisdictional position. 

Entity denying exemption 

BORmonth 

City of Southfield Board of Review 

March 

Date denial issued 

Year(s) denied / under appeal 

April 2, 2026 

2026 

Page 2

Page 3

Section 6: Valuation Information 

Parcel Identification Number 

76-24-16-201-019

Classification of Property 

Real - Residential (assessor's current classification; disputed and not conceded) 

Current Taxable Value as established by the 

Petitioner's contention of Taxable Value 

Board of Review 

$0 (form-compatible numerical entry only; 

$168,900 (City/Board designation disputed and Petitioner maintains that no taxable value is 

not conceded) 

lawfully assessable) 

Fee Information 

Principal Residence Exemption of at least 50% for all years at issue? 

No 

A separate filing contests the filing-fee and default determinations and addresses waiver or other relief. 

Nothing in this amended petition concedes that the fee or default may lawfully be imposed against 

Petitioner under the governing law, and no jurisdictional, federal, tribal, or other

Page 4

ATTA

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002294

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Amended Petition

Attachment File Name: MTT_26-002294_Amended_Petition_SIGNED (1)

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL - SMALL CLAIMS DIVISION 

MATHIAS EL TRIBE TRUST, 

Petitioner, 

MIT Docket No. 26-002294 

Tax Year: 2026 

V. 

CITY OF SOUTHFIELD, 

Respondent. 

Parcel No. 76-24-16-201-019 

RENEWED FEE WAIVER REQUEST UNDER TTR 213(4) 

AND STATEMENT OF PETITIONER'S FINANCIAL CONDITTON 

Petitioner, Mathias El Tribe Trust, through Chief Mathias El as Authorized Representative acting 

on behalf of Petitioner, renews its request for waiver of Tribunal fees. This request is submitted under 

TTR 213(4)-and in substantial compliance with the Tribunal's fee-waiver form as permitted by TTR 

213(7). 

Fees for which waiver is sought $200 petition filing fee; $25 fee for accompanying Motion for 

Reconsideration. 

Basis selected on Tribunal 

form 

Item 3 - Petitioner is unable to pay the fees. 

FINANCIAL INFORMATION FOR PETITIONER 

Gross income 

Household size 

Source of income 

$0 per month. Petitioner has no operating income or revenue. 

Not applicable as a literal measure because Petitioner is a non-natural trust. See 

Attachment A. 

None. 

Cash / bank funds / liquid assets $0 available. Petitioner maintains no discretionary operating funds available for 

Tribunal fees. 

Property / other assets 

Obligations 

The City/Board record lists $168,900 under "Taxable Value." 

Petitioner disputes that designation and does not concede tax.ability. 

The property is trust corpus, not a liquid litigation-funding resource. 

Administration and preservation of trust property and beneficiary-related 

responsibilities. Petitioner has no operating budget from which the requested fees 

can presently be paid. 

RENEWED FEE WAIVER REQUEST I MIT 26-002294

Page 2

ATTACHMENT A 

SUPPLEMENTAL GROUNDS FOR RENEWED FEE WAIVER REQUEST 

MTI Docket No. 26-002294 

1. Distinct Basis of the Renewed Request

The October 1, 2026 order addressed the June 12 request under TIR 213(2) because the means-tested

assistance identified there was received by the Authorized Representative rather than by the Trust. This renewed 

request does not ask the Tribunal to attribute the representative's assistance to Petitioner. It presents the Trust's 

own financial condition under TTR 213(4). 

2. 'ITR 213(4) Uses the Term "Party"

TIR 213( 4) provides that the payment of fees is waived when a party shows by written request that it is

unable because of indigence to pay. The same subrule describes indigence through household income below 

125% of the federal poverty level. Petitioner is a non-natural party and therefore has no literal household to 

report. Petitioner asks the Tribunal to apply the inability-to-pay provision to the financial condition actually 

capable of being shown by this Petitioner - zero operating income and no cash or liquid funds - rather than treat 

the household terminology as an unstated categorical exclusion. 

3. Michigan Expressly Uses Individual-Only Language When It Intends That Limitation

Michigan Court Rule 2.002(A)(l), governing fee waivers in the ordinary Michigan courts, expressly states

that only an individual is eligible and that a public or private organization is not eligible unless an applicable 

statute provides otherwise. TIR 213 contains no comparable "individual only" language. Petitioner does not 

contend that MCR 2.002 governs this Tribunal request. The comparison is offered for the narrower textual point 

that Michigan knows how to state an individual-only limitation expressly when that is the intended rule. 

4. The Trust's Non-Natural Status Should Not Be Converted Into

Page 3

DECL

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Page 1

MATHIAS EL TRIBE TRUST 

OFFICE OF THE CHIEF JUSTICE AND TRUSTEE 

4305 Sun Devils Avenue 

Bakersfield, California 93313 

Office: (628) 288-7423 I Email: mmccaster@mathiaseltribe.org 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL - SMALL CLAIMS DIVISION 

MATHIAS EL TRIBE TRUST, 

Petitioner, 

MIT Docket No. 26-002294 

MOTION FOR RECONSIDERATION OF FEE­

WAIVER DENIAL AND DEFAULT; REQUEST 

TO HOLD MONETARY CURE IN ABEYANCE 

v. 

CITY OF SOUTHFIELD, 

Respondent. 

MOTION FOR RECONSIDERATION OF FEE-WAIVER DENIAL AND DEFAULT 

AND REQUEST TO HOLD MONETARY CURE IN ABEYANCE 

Petitioner Mathias El Tribe Trust moves under TTR 261 for reconsideration of the October 1, 

2026 Order Denying Petitioner's Fee Waiver Request and Order Holding Petitioner in Default. 

Petitioner contemporaneously submits the Tribunal-directed amended petition and a renewed fee­

waiver request addressing the financial condition of the named Petitioner itself. The amended petition 

corrects the representative-information issue identified in the order; this motion addresses the fee­

waiver and default determinations. 

I. THE MOTION IS TIMELY, AND THE NON-MONETARY CURE HAS BEEN

COMPLETED. 

TTR 261 permits reconsideration of an order on a motion filed within 21 days after entry. The 

present motion is filed within that period. No response or oral argument is permitted unless ordered by 

the Tribunal. TTR 261(1)-(2). 

The October 1 order separately required an amended petition identifying Mathias El Tribe Trust 

as Petitioner and completing Section 2 with the information of the Authorized Representative who 

signed the petition. The accompanying amended petition does exactly that: it keeps Mathias El Tribe 

Trust as the named Petitioner and identifies Chief Mathias El as the Authorized Representat:iye acting 

on behalf of Petitioner. The representative-information portion of the default should therefore be 

deemed cured. 

Page 1

Page 2

II. THE OCTOBER 1 FEE-WAIVER RULING SHOULD BE RECONSIDERED OR

CLARIFIED UNDER THE TEXT OF TTR 213. 

The prior waiver request proceeded under TTR 213(2) because it identified means-tested Tribal 

TANF received by the Authorized Representative. The October 1 order treated subrule (2) as asking 

whether the party receiving the waiver is itself receiving the identified public assistance. Petitioner 

does not repeat the prior request on that ground. 

The renewed request presents a different question under TTR 213(4): whether the named 

Petitioner is unable because of indigence to pay the required fee. TTR 213(4) speaks in terms of a 

"party" and "they," but then defines indigence through a household-income measure designed around 

a natural-person household. Mathias El Tribe Trust is not a natural person and has no household to 

report. It does, however, have an actual financial condition: it has no operating income, no available 

cash, no liquid funds, and no operating account from which the $200 petition fee or the $25 motion fee 

can be paid. The Trust holds property for the stated trust, tribal, governmental, charitable, and 

beneficiary purposes, but that property is not a liquid source available to pay litigation fees. 

The order stated broadly that, because the party is "a trust, not an individual," it does not qualify 

for a fee waiver under the Tribunal's rules. Petitioner respectfully asks the Tribunal to reconsider or 

clarify that statement. The only waiver basis actually presented before the order was entered was TTR 

213(2). The separate TTR 213(4) question was not developed on the

Page 3

II

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002294

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Motion for Reconsideration

Attachment File Name: MTT_26-002294_Motion_for_Reconsideration_SIGNED_CERTIFIED

Fee Information

Filing Fee: $ 25.00

Payment Information

Payment: $ 25.00

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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 

Mathias El Tribe Trust, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002294 

 

City of Southfield, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER DENYING PETITIONER’S FEE WAIVER REQUEST 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

On June 12, 2026, Petitioner filed a fee waiver request with the Tribunal. The request 

indicates that fees should be waived in the above-captioned case because Petitioner’s 

authorized representative receives public assistance through Tribal TANF. 

 

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

not shown good cause to grant the request. Pursuant to TTR 213(2), “[i]f a party shows 

by written request that they are receiving any form of means-tested public assistance, 

the payment of fees by that party is waived.” (Emphasis added.) Petitioner asserted 

that the authorized representative receives public assistance, but the Tribunal’s rules 

require that the party itself—not its representative—be the recipient of such assistance. 

Because the party is a trust, not an individual, it does not qualify for a fee waiver under 

the Tribunal’s rules. As a result, the Tribunal finds Petitioner’s request must be denied. 

 

Further, the Tribunal finds Petitioner did not pay the $200.00 fee required for the filing of 

the petition. See TTR 269. Additionally, the petition filed indicates that Petitioner is a 

trust, yet an authorized representative is not identified in section 2 of the petition. See 

TTR 279. Because of these defects, the appeal is not properly pending. Petitioner 

must pay the $200.00 fee required for the filing of the petition, and file an amended 

petition completing section two of the petition to include Petitioner’s authorized 

representative’s information, within 14 days of the entry of this order. Tribunal rules, 

information on filings fees and a filing fee calculator 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’s Fee Waiver Request is DENIED. 

 

IT IS FURTHER ORDERED that Petitioner is held in DEFAULT.

Page 2

MTT Docket No. 26-002294 

Page 2 of 2 

 

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

default: (1) pay the $200 fee required for the filing of the petition, and (2) file a 

completed amended petition which includes the previously assigned docket number, 

and if filing via efiling must be filed on the assigned docket number as an amended 

petition. The amended petition should identify the trust as Petitioner, and complete 

section 2 with the information for Petitioner’s authorized representative, who signed the 

petition. Unfortunately, the payment of filing fees may not be made via e-filing. 

 

The foregoing must be filed with the Tribunal within 14 days of entry of this order. 

 

Failure to comply with this order will result in Petitioner being required to file a motion to 

set aside the default (with appropriate filing fee), as provided by TTR 237. 

 

 

Entered: October 1, 2026 

 

 

By: /s/ Patricia L. Halm 

kac/jc 

 

PROOF OF SERVICE 

 

I certify that a copy of the foregoing

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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 

Mathias El Tribe Trust, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002294 

 

City of Southfield, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER DENYING PETITIONER’S FEE WAIVER REQUEST 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

On June 12, 2026, Petitioner filed a fee waiver request with the Tribunal. The request 

indicates that fees should be waived in the above-captioned case because Petitioner’s 

authorized representative receives public assistance through Tribal TANF. 

 

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

not shown good cause to grant the request. Pursuant to TTR 213(2), “[i]f a party shows 

by written request that they are receiving any form of means-tested public assistance, 

the payment of fees by that party is waived.” (Emphasis added.) Petitioner asserted 

that the authorized representative receives public assistance, but the Tribunal’s rules 

require that the party itself—not its representative—be the recipient of such assistance. 

Because the party is a trust, not an individual, it does not qualify for a fee waiver under 

the Tribunal’s rules. As a result, the Tribunal finds Petitioner’s request must be denied. 

 

Further, the Tribunal finds Petitioner did not pay the $200.00 fee required for the filing of 

the petition. See TTR 269. Additionally, the petition filed indicates that Petitioner is a 

trust, yet an authorized representative is not identified in section 2 of the petition. See 

TTR 279. Because of these defects, the appeal is not properly pending. Petitioner 

must pay the $200.00 fee required for the filing of the petition, and file an amended 

petition completing section two of the petition to include Petitioner’s authorized 

representative’s information, within 14 days of the entry of this order. Tribunal rules, 

information on filings fees and a filing fee calculator 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’s Fee Waiver Request is DENIED. 

 

IT IS FURTHER ORDERED that Petitioner is held in DEFAULT.

Page 2

MTT Docket No. 26-002294 

Page 2 of 2 

 

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

default: (1) pay the $200 fee required for the filing of the petition, and (2) file a 

completed amended petition which includes the previously assigned docket number, 

and if filing via efiling must be filed on the assigned docket number as an amended 

petition. The amended petition should identify the trust as Petitioner, and complete 

section 2 with the information for Petitioner’s authorized representative, who signed the 

petition. Unfortunately, the payment of filing fees may not be made via e-filing. 

 

The foregoing must be filed with the Tribunal within 14 days of entry of this order. 

 

Failure to comply with this order will result in Petitioner being required to file a motion to 

set aside the default (with appropriate filing fee), as provided by TTR 237. 

 

 

Entered: October 1, 2026 

 

 

By: /s/ Patricia L. Halm 

kac/jc 

 

PROOF OF SERVICE 

 

I certify that a copy of the foregoing

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.

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Page 2

139222 

Liber 

60673 

Page 

062 thru 

866 

10/30/2025 

12:22:57 PM 

Receipt #000522696 

$21.00 

Misc Recording 

RECEIVED 

$4.00 

 Remonumentation 

OAKLAND COUNTY 

$5.00 

Automation 

REGISTER OF NEES 

yis.00 

Transfer Tax 

2095 OCT 30 

PH 12: mn 

PAID RECORDED 

- Oakland County, MI 

Lisa Brown, Clerk/Register of Deeds 

QUIT CLAIM DEED 

COVER SHEET 

Retum to Counter Customer 

OK LT 

eX, 

(ada

Page 3

139222 

Liber 

60673 

Page 

863 thru B66 

GRANT DEED (Tribal Trust Conveyance) 

(Prepared in compliance with MCL 565.201 et seq.) 

Prepared by: Mathew-Allen McCaster, Trustee — 

Mathias EI Tribe Trust (official capacity, non-compensated) 

When Recorded Return To: 

Mathias E! Tribe Trust 

Office of the Special Trustee 

Indian Country 

28740 Bell Rd 

Southfield, MI 48034 

1. Grantors 

Michael Dalton, an American Indian Man of Chahta descent, known in the public record as 

Michael Dalton, 

and 

LaQuita Dalton, an American Indian Woman of Blackfoot descent, known in the public record as 

LaQuita Dalton, 

each being recognized and protected members of the Mathias El Tribe and identified as members 

of federally recognized Tribal Nations, 

collectively referred to as the Grantors, hereby grant and convey 

their full right, title, and interest 

in the real property described below to the Mathias El Tribe Ti 

a tribal trust organized for the 

eral 

welfz 

d 

protecti 

i 

- 

H 

general 

welfare an protection offs ember 4305 gun 

Dev: ls Avenue 

II. General Welfare Declaration 

Bakar sie Id, Ca I: 

ono 

933 /3 

This conveyance is made for the general welfare of the members of the Mathias El Tribe. 

The property shall serve as a gathering and meeting ground for tribal members and the Office of 

the Special Trustee, providing space for cultural, educational, and community activities. 

The transfer is non-commercial, executed without monetary consideration, and fulfills the 

Tribe's governmental purpose for the benefit and protection of its members. 

111. Historical Land Provision (Michigan Compliance) 

This property is designated and recorded as historical land under applicable Michigan law and 

policy, held for cultural, educational, and community use consistent with its historical and 

Indigenous character. 

This designation and usc arc made in accordance with Michigan Compiled Laws concerning 

historical property and preservation of sites of cultural significance, including MCL 399.201 et 

seq. (Michigan Historical Preservation Act), and related county recording requirements. 

IV. Jurisdiction and Trust Status 

Jurisdiction over this instrument and all matters arising from it lies exclusively within the 

Mathias El Tribe Trust and its judicial and administrative bodies. 

1|Page _Mathias 

El 

Tribe 

Trust 

| 

28740 

Bell 

Rd. 

Southfield, 

MI

Page 4

139222 

Liber 

60673 

Page 

064 thru 866 

The Grantors act in good faith to vest title into the Mathias El Tribe Trust, to be managed jointly by its 

Trustees, including Mathew-Allen McCaster and Michael Dalton, for lawful tribal and public use under 

the authority of the Tribe. 

IV-C. Religious and Ceremonial Use Declaration 

The property described herein is also dedicated as a sacred and ceremonial center for the people of 

the Mathias El Tribe, to be used for gatherings, prayer, education, and spiritual healing conslstent 

with the Tribe's traditions and customs. 

This dedication is recognized as a religious and

Page 5

;

Page 6

1392

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

OTHER EXEMPTION

*Do not use this form for PRE, QAE, Poverty, or Disabled Veteran’s Exemptions*

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type

Individual

Local Unit of Government

First Name

Mathias El Tribe

M.I.

Last Name

Trust

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

4305 Sun Devils Avenue

City or Town

Bakersfield

State

California

ZIP Code

93313

Telephone Number

8184777244

E-mail Address

mmccaster@mathiaseltribe.org

Subject Property Information:

How many parcels are you appealing?

1

Are they contiguous or adjoining? *If no, you must file separate appeals for each parcel

N/A 

Classification of Property: Real (check one)

Residential (check one)

Property Address (No., Street)

28740 Bell Rd

City or Town

Southfield

County

Oakland

State

Michigan

ZIP Code

48034

Taxing Authority (City or Township)

Unknown

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Appeal Statement

This appeal challenges the assessor’s classification and asserted jurisdictional authority regarding Parcel ID 76-24-16-201-019.

The subject property is owned by the Matthias L. Tribe Trust and is not solely or privately owned residential property subject to ordinary municipal taxation under 

MCL 211.34c. The current “residential” designation has been selected only because it is the classification presently imposed by the assessor and is the subject of 

this challenge. Such selection does not concede that the property is lawfully classifiable within the Michigan statutory property classification framework.

The recorded conveyance instrument expressly identifies the property as Tribal Trust property held for governmental, cultural, charitable, and community 

purposes. The instrument further reserves protected status, jurisdictional rights, and applicable federal protections associated with this conveyance. Additionally, 

the deed specifies that jurisdiction over matters arising from the instrument is retained within the Matthias L. Tribe Trust and its governing and administrative 

bodies.

MCL 211.34c does not provide a classification applicable to tribal or tribal trust governmental lands. Because classification is a threshold determination upon 

which assessment jurisdiction depends, the current classification, uncapping, and taxation actions are disputed as exceeding lawful authority.

This filing is made under special appearance and without waiver of any objections to jurisdiction, classification authority, taxing authority, federal preemption, or 

any related protections previously noticed to the assessing authorities.

Jurisdictional Issues:

List the exemption being appealed:

Asserted exclusion from ordinary municipal taxation and assessment authority 

related to the tribal trust governmental property improperly classified as 

residential property for taxation purposes.

List the Statutory authority for the exemption being appealed:

25 U.S.C. § 177; federal preemption principles; recorded tribal trust 

conveyance and jurisdictional reservations; disputed applicability of MCL 

211.34c classification framework.

What action prompted this appeal:

2026 assessment notice classifying the property as “401 Residential,” assigning taxable value, and asserting assessment jurisdiction over property held by

Page 3

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

Mathias El Tribe Trust,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002294

City Of Southfield,

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: September 14, 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

Mathias El Tribe Trust,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002294

City Of Southfield,

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: September 14, 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

_________________________ 

_____________________________________ 

________________________ 

v 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Petitioner(s) 

MTT Docket No. _____________ 

_________________________ 

Request Date: _________________ 

Respondent(s) 

FEE WAIVER REQUEST 

Instructions: Complete this form and file it with the Tribunal. 

I request a waiver of filing fees for the following reason (check only one of 1, 2, or 3): 

1. ☐ I receive the following type(s) of public assistance because of indigence:

☐Food Assistance Program through the State of Michigan (known as FAP or SNAP)

☐Medicaid (including Healthy Michigan, CHIP, and ESO)

☐Family Independence Program through State of Michigan (known as FIP or TANF)

☐Women, Infants, and Children benefits (WIC)

☐Supplemental Security Income through the federal government (SSI)

☐Other means-tested public assistance ____________________________

2. ☐ I am represented by a legal services program, or I receive assistance from a law

school clinic because of indigence. The name of the legal services program or law

school clinic is: ___________________________________

3. ☐ I am unable to pay the fees and I did not check item 1 or 2.

My gross household income is $______ every ___________ (week/two

weeks/month/year)

The number of people in my household is ________.

My source of income is _____________________________

List assets and their worth, such as bank accounts. If you need more space, attach a

separate sheet: ______________________________________________________

List obligations and how much you pay, such as rent or other debts. If you need more

space, attach a separate sheet: _________________________________________

I declare under the penalties of perjury that this request has been examined by me and that 

its contents are true to the best of my information, knowledge, and belief. 

Signature 

Date 

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 

Mathias El Tribe Tribe

City of Southfield Board of Revie

06/11/2026

Tribal TANF & other General Welfa

Chief Mathias El: Chief Justice and Trustee

06/11/2026

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

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Page 2

139222 

Liber 

60673 

Page 

062 thru 

866 

10/30/2025 

12:22:57 PM 

Receipt #000522696 

$21.00 

Misc Recording 

RECEIVED 

$4.00 

 Remonumentation 

OAKLAND COUNTY 

$5.00 

Automation 

REGISTER OF NEES 

yis.00 

Transfer Tax 

2095 OCT 30 

PH 12: mn 

PAID RECORDED 

- Oakland County, MI 

Lisa Brown, Clerk/Register of Deeds 

QUIT CLAIM DEED 

COVER SHEET 

Retum to Counter Customer 

OK LT 

eX, 

(ada

Page 3

139222 

Liber 

60673 

Page 

863 thru B66 

GRANT DEED (Tribal Trust Conveyance) 

(Prepared in compliance with MCL 565.201 et seq.) 

Prepared by: Mathew-Allen McCaster, Trustee — 

Mathias EI Tribe Trust (official capacity, non-compensated) 

When Recorded Return To: 

Mathias E! Tribe Trust 

Office of the Special Trustee 

Indian Country 

28740 Bell Rd 

Southfield, MI 48034 

1. Grantors 

Michael Dalton, an American Indian Man of Chahta descent, known in the public record as 

Michael Dalton, 

and 

LaQuita Dalton, an American Indian Woman of Blackfoot descent, known in the public record as 

LaQuita Dalton, 

each being recognized and protected members of the Mathias El Tribe and identified as members 

of federally recognized Tribal Nations, 

collectively referred to as the Grantors, hereby grant and convey 

their full right, title, and interest 

in the real property described below to the Mathias El Tribe Ti 

a tribal trust organized for the 

eral 

welfz 

d 

protecti 

i 

- 

H 

general 

welfare an protection offs ember 4305 gun 

Dev: ls Avenue 

II. General Welfare Declaration 

Bakar sie Id, Ca I: 

ono 

933 /3 

This conveyance is made for the general welfare of the members of the Mathias El Tribe. 

The property shall serve as a gathering and meeting ground for tribal members and the Office of 

the Special Trustee, providing space for cultural, educational, and community activities. 

The transfer is non-commercial, executed without monetary consideration, and fulfills the 

Tribe's governmental purpose for the benefit and protection of its members. 

111. Historical Land Provision (Michigan Compliance) 

This property is designated and recorded as historical land under applicable Michigan law and 

policy, held for cultural, educational, and community use consistent with its historical and 

Indigenous character. 

This designation and usc arc made in accordance with Michigan Compiled Laws concerning 

historical property and preservation of sites of cultural significance, including MCL 399.201 et 

seq. (Michigan Historical Preservation Act), and related county recording requirements. 

IV. Jurisdiction and Trust Status 

Jurisdiction over this instrument and all matters arising from it lies exclusively within the 

Mathias El Tribe Trust and its judicial and administrative bodies. 

1|Page _Mathias 

El 

Tribe 

Trust 

| 

28740 

Bell 

Rd. 

Southfield, 

MI

Page 4

139222 

Liber 

60673 

Page 

064 thru 866 

The Grantors act in good faith to vest title into the Mathias El Tribe Trust, to be managed jointly by its 

Trustees, including Mathew-Allen McCaster and Michael Dalton, for lawful tribal and public use under 

the authority of the Tribe. 

IV-C. Religious and Ceremonial Use Declaration 

The property described herein is also dedicated as a sacred and ceremonial center for the people of 

the Mathias El Tribe, to be used for gatherings, prayer, education, and spiritual healing conslstent 

with the Tribe's traditions and customs. 

This dedication is recognized as a religious and

Page 5

;

Page 6

1392

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

OTHER EXEMPTION

*Do not use this form for PRE, QAE, Poverty, or Disabled Veteran’s Exemptions*

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type

Individual

Local Unit of Government

First Name

Mathias El Tribe

M.I.

Last Name

Trust

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

4305 Sun Devils Avenue

City or Town

Bakersfield

State

California

ZIP Code

93313

Telephone Number

8184777244

E-mail Address

mmccaster@mathiaseltribe.org

Subject Property Information:

How many parcels are you appealing?

1

Are they contiguous or adjoining? *If no, you must file separate appeals for each parcel

N/A 

Classification of Property: Real (check one)

Residential (check one)

Property Address (No., Street)

28740 Bell Rd

City or Town

Southfield

County

Oakland

State

Michigan

ZIP Code

48034

Taxing Authority (City or Township)

Unknown

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Appeal Statement

This appeal challenges the assessor’s classification and asserted jurisdictional authority regarding Parcel ID 76-24-16-201-019.

The subject property is owned by the Matthias L. Tribe Trust and is not solely or privately owned residential property subject to ordinary municipal taxation under 

MCL 211.34c. The current “residential” designation has been selected only because it is the classification presently imposed by the assessor and is the subject of 

this challenge. Such selection does not concede that the property is lawfully classifiable within the Michigan statutory property classification framework.

The recorded conveyance instrument expressly identifies the property as Tribal Trust property held for governmental, cultural, charitable, and community 

purposes. The instrument further reserves protected status, jurisdictional rights, and applicable federal protections associated with this conveyance. Additionally, 

the deed specifies that jurisdiction over matters arising from the instrument is retained within the Matthias L. Tribe Trust and its governing and administrative 

bodies.

MCL 211.34c does not provide a classification applicable to tribal or tribal trust governmental lands. Because classification is a threshold determination upon 

which assessment jurisdiction depends, the current classification, uncapping, and taxation actions are disputed as exceeding lawful authority.

This filing is made under special appearance and without waiver of any objections to jurisdiction, classification authority, taxing authority, federal preemption, or 

any related protections previously noticed to the assessing authorities.

Jurisdictional Issues:

List the exemption being appealed:

Asserted exclusion from ordinary municipal taxation and assessment authority 

related to the tribal trust governmental property improperly classified as 

residential property for taxation purposes.

List the Statutory authority for the exemption being appealed:

25 U.S.C. § 177; federal preemption principles; recorded tribal trust 

conveyance and jurisdictional reservations; disputed applicability of MCL 

211.34c classification framework.

What action prompted this appeal:

2026 assessment notice classifying the property as “401 Residential,” assigning taxable value, and asserting assessment jurisdiction over property held by

Page 3

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.