Record Finder / 26-002296-TT
Michigan
Mathias El Tribe Trust Petitioner V City Of Southfield Respondent
- Petitioner
- Mathias El Tribe Trust
- Respondent
- City Of Southfield
Case overview
- Docket number
- 26-002296-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Oakland
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 5 | Order of Dismissal | Not recorded | Not recorded | 09/14/2026 | Not recorded | Download |
| 4 | Petition has been verified | PET | 1 | 09/14/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Notice of Docket Number SC | Not recorded | Not recorded | 09/14/2026 | Not recorded | Download |
| 2 | A request for waiver of fees was filed. | PET | Not recorded | 06/12/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 06/12/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Order_of_Dismissal.2026-09-14_07-42-52.pdfRead complete document text →
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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. 26-002296 City Of Southfield, Respondent. ORDER OF DISMISSAL The Tribunal has considered the file in this case and finds that: The issue in this case is already pending in another case and, as such, this appeal is duplicative and shall be dismissed. Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal. 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
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MTT Docket No. 26-002296 Page 2 of 2 the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. By: /s/ Patricia L. Halm 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
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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. 26-002296 City Of Southfield, Respondent. ORDER OF DISMISSAL The Tribunal has considered the file in this case and finds that: The issue in this case is already pending in another case and, as such, this appeal is duplicative and shall be dismissed. Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal. 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
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MTT Docket No. 26-002296 Page 2 of 2 the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. By: /s/ Patricia L. Halm 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
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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
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MTT
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on ne my dr, "io wh a fe BLA TY OF = = AOS 2 ri BS ) ( Za rr i = a fa — 3 i bs A = S~ oo £1 V NS , Tr
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
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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
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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 charitable purpose under the First Amendment, the Religious Freedom Restoration Act (42 U.S.C. § 2000bb), and MCL 211.7s, and shall remain free from any action or encumbrance inconsistent with its sacred character or the Tribe's sovereign law. V. General Welfare and Purpose Declaration This conveyance is made pursuant to the General Welfare Exclusion Act (Public Law 113-168; 26 U.S.C. § 139E) and consistent with the federal trust responsibility and tribal sovereignty of the Mathias El Tribe. The Grantors hereby transfer the described property to the Mathias El Tribe Trust as part of a General Welfare conveyance for the benefit of the Tribe, its members, and its governmental functions, including housing, health, education, and cultural preservation. This conveyance is non-commercial, executed without compensation, and shall be treated as a government-to-government action serving a recognized tribal governmental purpose. The property shall be held in perpetuity by the Mathias El Tribe Trust for the general welfare of the Tribe and its people, free from state or local taxation, assessment, or lien under MCL 211.7m, MCL 211.70,and 25 U.S.C. § 177. VI. Tax and Recording Statement This instrument is prepared in compliance with MCL 565.201 et seq. and is recordable under Michigan law. This transfer is exempt from state and county real estate transfer tax pursuant to MCL 207.505(a) and MCL 207.526(a) as a transaction that the State of Michigan is prohibited from taxing under the U.S. Constitution and federal law. VII. Covenants and Limitations The property shall be held and administered by the Mathias EI Tribe Trust for tribal, religious, and charitable purposes only. No sale, transfer, or encumbrance shall occur except by written authorization of the Trustees acting under tribal law. wz ~~ Michael Dalton American Indian Man of Chahta descent (Grantor / Special Trustee, acting through the Mathias El Tribe Trust) ate: = = Quita Dalton American Indigenous Woman of Blackfoot descent Grantor, pate: _\0 ADS 2|Page -Mathias El Tribe Trust | 28740 Bell Rd. Southfield, MI TEE EEE TT i oe
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; 139222 Liber 60673 Page 865 thru 866 IX. Notary Acknowledgment State of Michigan) County of Oakland ) ss. Tg instrument was acknowledged before me this 20% day of Qabo lew . by Michael Dalton, an American Indian Man of Chahta descent, and LaQuita Dalton, an American Indigenous Woman of Blackfoot
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1
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scpetition_other exemption.pdfRead complete document text →
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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 Michigan 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:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR This appeal challenges the assessor’s classification and jurisdictional authority regarding Parcel ID 76-24-16-201-019. The property is owned by the Mathias El Tribe Trust and is not privately owned residential property subject to ordinary municipal taxation under MCL 211.34c. The current “Residential” designation was selected solely because it is the classification presently imposed by the assessor and is the subject of this challenge. Selection of that category does not concede that the property is lawfully classifiable under Michigan’s statutory property classification framework. The recorded conveyance instrument expressly identifies the property as tribal trust property held for governmental, cultural, charitable, and community purposes and further reserves protected status, jurisdictional rights, and federal protections associated with the conveyance. The deed additionally states that jurisdiction over matters arising from the instrument is reserved within the Mathias El Tribe Trust and its judicial and administrative bodies. MCL 211.34c contains no classification applicable to tribal trust governmental land. Because classification is the threshold act upon which assessment jurisdiction depends, the assessment, uncapping, and taxation actions are disputed as exceeding lawful authority. This filing is made under special appearance and without waiver of objections to jurisdiction, classification authority, taxing authority, federal preemption, or related protections previously noticed to the assessing authorities. Jurisdictional Issues: List the exemption being appealed: Asserted exclusion from ordinary municipal taxation and assessment authority relating to tribal trust/governmental property improperly classified as residential property. 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 the Mathias El Tribe Trust. What entity denied the exemption: The City of Southfield Board of Review Did you protest the assessment at a Board of Review (BOR)? Yes If Yes, check which BOR you attended AND attach the BOR decision: March List the date the denial was issued: 2026-04-02 List the year(s) denied: 2026 Valuation Information for Each Parcel under Appeal Parcel Number: 76-24-16-201-019
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Classification of Property: Real Residential Current Assessed Value as established by the Board of Review: 168900 Current Taxable Value as established by the Board of Review: 168900 What do you believe is the fair market value? 0 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 0 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 0 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Chief Mathias El - Chief Justice and Trustee Attorney or Authorized Agent’s Signature: /s/ Fee Information If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. The filing fee is based on the greater of 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. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? Yes No
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SC_Notice_of_Docket_Number.2026-09-14_07-40-50.pdfRead complete document text →
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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. 26-002296 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
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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. 26-002296 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
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Filing Waiver.pdfRead complete document text →
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_________________________ _____________________________________ ________________________ 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
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IMG_5536 Combined.pdf.pdfRead complete document text →
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Page 1
on ne my dr, "io wh a fe BLA TY OF = = AOS 2 ri BS ) ( Za rr i = a fa — 3 i bs A = S~ oo £1 V NS , Tr
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
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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
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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 charitable purpose under the First Amendment, the Religious Freedom Restoration Act (42 U.S.C. § 2000bb), and MCL 211.7s, and shall remain free from any action or encumbrance inconsistent with its sacred character or the Tribe's sovereign law. V. General Welfare and Purpose Declaration This conveyance is made pursuant to the General Welfare Exclusion Act (Public Law 113-168; 26 U.S.C. § 139E) and consistent with the federal trust responsibility and tribal sovereignty of the Mathias El Tribe. The Grantors hereby transfer the described property to the Mathias El Tribe Trust as part of a General Welfare conveyance for the benefit of the Tribe, its members, and its governmental functions, including housing, health, education, and cultural preservation. This conveyance is non-commercial, executed without compensation, and shall be treated as a government-to-government action serving a recognized tribal governmental purpose. The property shall be held in perpetuity by the Mathias El Tribe Trust for the general welfare of the Tribe and its people, free from state or local taxation, assessment, or lien under MCL 211.7m, MCL 211.70,and 25 U.S.C. § 177. VI. Tax and Recording Statement This instrument is prepared in compliance with MCL 565.201 et seq. and is recordable under Michigan law. This transfer is exempt from state and county real estate transfer tax pursuant to MCL 207.505(a) and MCL 207.526(a) as a transaction that the State of Michigan is prohibited from taxing under the U.S. Constitution and federal law. VII. Covenants and Limitations The property shall be held and administered by the Mathias EI Tribe Trust for tribal, religious, and charitable purposes only. No sale, transfer, or encumbrance shall occur except by written authorization of the Trustees acting under tribal law. wz ~~ Michael Dalton American Indian Man of Chahta descent (Grantor / Special Trustee, acting through the Mathias El Tribe Trust) ate: = = Quita Dalton American Indigenous Woman of Blackfoot descent Grantor, pate: _\0 ADS 2|Page -Mathias El Tribe Trust | 28740 Bell Rd. Southfield, MI TEE EEE TT i oe
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; 139222 Liber 60673 Page 865 thru 866 IX. Notary Acknowledgment State of Michigan) County of Oakland ) ss. Tg instrument was acknowledged before me this 20% day of Qabo lew . by Michael Dalton, an American Indian Man of Chahta descent, and LaQuita Dalton, an American Indigenous Woman of Blackfoot
Page 6
1
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scpetition_other exemption.pdfRead complete document text →
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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 Michigan 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:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR This appeal challenges the assessor’s classification and jurisdictional authority regarding Parcel ID 76-24-16-201-019. The property is owned by the Mathias El Tribe Trust and is not privately owned residential property subject to ordinary municipal taxation under MCL 211.34c. The current “Residential” designation was selected solely because it is the classification presently imposed by the assessor and is the subject of this challenge. Selection of that category does not concede that the property is lawfully classifiable under Michigan’s statutory property classification framework. The recorded conveyance instrument expressly identifies the property as tribal trust property held for governmental, cultural, charitable, and community purposes and further reserves protected status, jurisdictional rights, and federal protections associated with the conveyance. The deed additionally states that jurisdiction over matters arising from the instrument is reserved within the Mathias El Tribe Trust and its judicial and administrative bodies. MCL 211.34c contains no classification applicable to tribal trust governmental land. Because classification is the threshold act upon which assessment jurisdiction depends, the assessment, uncapping, and taxation actions are disputed as exceeding lawful authority. This filing is made under special appearance and without waiver of objections to jurisdiction, classification authority, taxing authority, federal preemption, or related protections previously noticed to the assessing authorities. Jurisdictional Issues: List the exemption being appealed: Asserted exclusion from ordinary municipal taxation and assessment authority relating to tribal trust/governmental property improperly classified as residential property. 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 the Mathias El Tribe Trust. What entity denied the exemption: The City of Southfield Board of Review Did you protest the assessment at a Board of Review (BOR)? Yes If Yes, check which BOR you attended AND attach the BOR decision: March List the date the denial was issued: 2026-04-02 List the year(s) denied: 2026 Valuation Information for Each Parcel under Appeal Parcel Number: 76-24-16-201-019
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Classification of Property: Real Residential Current Assessed Value as established by the Board of Review: 168900 Current Taxable Value as established by the Board of Review: 168900 What do you believe is the fair market value? 0 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 0 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 0 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Chief Mathias El - Chief Justice and Trustee Attorney or Authorized Agent’s Signature: /s/ Fee Information If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. The filing fee is based on the greater of 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. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? Yes No
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