Michael Jeffrey Hartt, Petitioner V City Of Detroit, Respondent
- Petitioner
- Michael Jeffrey Hartt
- Respondent
- City Of Detroit
Case overview
- Docket number
- 26-000164-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Wayne
- 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 | 02/25/2026 | Not recorded | Download |
| 4 | Petition has been verified | PET | 1 | 02/25/2026 | Not recorded | Download |
| 3 | Notice of Docket Number SC | Not recorded | Not recorded | 02/25/2026 | Not recorded | Download |
| 2 | Attachments to the Petition were filed | Not recorded | Not recorded | 02/02/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 02/02/2026 | Not recorded | Download |
Documents
Read document text excerpt
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 Michael Jeffrey Hartt, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000164 City of Detroit, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: The petition was not filed on or before July 31 of the tax year appealed, as required by MCL 205.735a, or within 30 days of the issuance of a July or December Board of Review Decision, as required by MCL 211.53c. As such, and inasmuch as the Tribunal has no equitable power to waive or otherwise disregard statutory filing requirements and deadlines, it has no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the
Page 2
MTT Docket No. 26-000164 Page 2 of 6 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. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: February 25, 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 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 Michael Jeffrey Hartt, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000164 City of Detroit, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: The petition was not filed on or before July 31 of the tax year appealed, as required by MCL 205.735a, or within 30 days of the issuance of a July or December Board of Review Decision, as required by MCL 211.53c. As such, and inasmuch as the Tribunal has no equitable power to waive or otherwise disregard statutory filing requirements and deadlines, it has no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the
Page 4
MTT Docket No. 26-000164 Page 4 of 6 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
Page 5
STAT
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.
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information Filer Type: Individual First Name Michael M.I. Jeffrey Last Name/Company Name Hartt Mailing Address (No., Street, P.O. Box or Rural Route) 1116 Iroquois St City or Town Detroit State Michigan ZIP Code 48214 Telephone Number 313-885-5600 Fax Number E-mail Address mhartt49@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address Section 3: Subject Property Information How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? No *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 1116 Iroquois St
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Detroit Michigan 48214 Taxing Authority (City or Township) City of Detroit (Wayne) County Wayne Section 4: Issues Being Appealed (check all that apply) Poverty Exemption Section 5: Explain the Reason for this Appeal The Detroit Board of Review did not grant my poverty tax exemption even though I qualify for it based on my income and the size of my household. Section 6: Jurisdictional Issues Year(s) you are appealing: 2024 and 2025 Did you protest the assessment at a Board of Review (BOR)? If Yes, check which BOR you attended AND upload the BOR decision: If No, check the applicable reason(s): Did you request a Poverty Exemption at the BOR? Yes If Yes, check which BOR considered your application AND upload the BOR decision: December March July December If No, explain why: Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: Classification of Property:
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Current Assessed Value (also known as State Equalized Value) as established by the BOR: Current Taxable Value as established by the BOR: What do you believe is the fair market value (also known as True Cash Value)? Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* Parcel Identification Number: Current Classification of Property as established by Board of Review: What do you believe is the property’s classification? If improved property, how is the property currently being used? If improved property, for what use was the property designed? Fee Information Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? Yes Are you appealing ONLY the denial of a Poverty Exemption? Yes If you answered yes to either or both of these questions, you are not required to pay any filing fees. The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. If your property is residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $125.00 $100,000.01 to $500,000.00 $200.00 $Over $500,000.00 $300.00 If your property is NOT residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $250.00 * Plus $25.00 for each additional parcel, as indicated above. If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed.
Page 4
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Michael J. Hartt
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.
Read document text excerpt
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 Michael Jeffrey Hartt, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000164 City of Detroit, 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: February 25, 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 Michael Jeffrey Hartt, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000164 City of Detroit, 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: February 25, 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.
Read document text excerpt
Page 1
— CITYOF DETROIT OFFICE OF THE CHIEF FINANCIAL OFFICER Coleman A. Young Municipal Center OFFICE OF THE ASSESSOR 2 Woodward Avenue, Suite 804 & USPCSTAGE: == Detroit, Michigan 48226 : ZIP 48195 $ ( ao 7 ¢ 0008042604 DE Govan pigs EI EPEY¥ Coleman A. Young Municipal Center 2 Phone: (313) 224-3035 Bord af Rattew Woodward Avenue, Suite 105 Fax: (313) 224-4576 Detroit, Michigan 48226 www .detroitmi.gov DETROIT December 9, 2025 DISTRICT: § HARTT, MICHAEL J 1116 IROQUOIS ST DETROIT MI 48214-2700 RE: 2025 DECEMBER BOARD OF REVIEW PETITION NUMBER: ~ D-62653 Parcel ID: 17006994-6 Property Address: 1116 IROQUOIS Property Classification: 401 In accordance with General Property Tax Act MCL 211.7u, BY REASON OF POVERTY, The Decemb of Review has considered your 2025 homeowner's property tax exemption application regarding th described property. The homeowner's property tax exemption has been DENIED. (Reason for denial below) Income Not Provided; Documentation does not support claim +YOU ARE RESPONSIBLE FOR PAYING FOR THE 2025 SUMMER and WINTER TAXES. If you disagree with the Board of Reviews decision, further appeal may be made to the Michigan Tax within 30 days of this notice. Information on how to appeal including the petition form are available www. michigan.gov/taxtrib .You can print the petition that applies to your appeal and mail the compl along with this notice to Michigan Tax Tribunal at P.O. Box 30232, Lansing, Michigan Before Appeal After Appeal 2025 Assessed Value 1156000 1156000 2025 Taxable Value 110673 110673 If you have any questions regarding this notice, please contact the City of Detroit Office of the Asse: 313-224-3035. Sincerely, Christen Talifer Board of Review Secretary COFD / 0003822
Page 2
CITY OF — DETROIT OFFICE OF THE CHIEF FINANCIAL OFFICER Coleman A. Young Muni IC OFFICE OF THE ASSESSOR 2 Woodward Ave, sutoaos Swaps US POSTAGE: gen = (17 fy 7 —] Ain ¢ a —_— Ar 3 i : MSE zriaiss ¢ Detroit, Michigan 48226 FIRST-CLASS =) fa i ach x 0008042604 DE( SEE SEE FUL COED Beside fiefs ogi onspefy isis) Coleman A. Young Municipal Center 2 Phone: (313) 224-3035 Board of Review Woodward Avenue, Suite 105 Fax: (313) 224-4576 Detroit, Michigan 48226 www.detroitmi.gov December 9, 2025 DISTRICT: § HARTT, MICHAEL J 1116 IROQUOIS ST DETROIT MI 48214-2700 RE: 2025 DECEMBER BOARD OF REVIEW PETITION NUMBER: D-62653 Parcel ID: 17006994-6 Property Address: 1116 IROQUOIS Property Classification: 401 In accordance with General Property Tax Act MCL 211.7u, BY REASON OF POVERTY, The December | of Review has considered your 2025 homeowner's property tax exemption application regarding the a described property. The homeowner's property tax exemption has been DENIED. (Reason for denial below) 2023 Income not provided © YOU ARE RESPONSIBLE FOR PAYING FOR THE 2025 SUMMER and WINTER TAXES." If you disagree with the Board of Reviews decision, further appeal may be made to the Michigan Tax Tr within 30 days of this notice. Information on how to appeal including the petition form are available on www. michigan.gov/taxtrib .You can print the petition that applies to your appeal and mail the complete along with this notice to Michigan Tax Tribunal at P.O. Box 30232, Lansing, Michigan ¢ Before Appeal After Appeal 2025 Assessed Value 1156000 1156000 2025 Taxable Value 110673 110673 If you have any questions regarding this notice, please contact the City of Detroit Office of the Assessc 313-224-3035. Sincerely, Christen Talifer Board of Review Secretary COFD / 0003823 / (
Page 3
city oF
DETROIT
OFFICE OF THE CHIEF FINANCIAL OFFICER
OFFICE OF THE ASSESSOR
[7]
7]
Coleman A. Young Municipal Centers
2 Woodward Avenue, Suite 804
Oo
Detroit, Michigan 48226
CITY OF DETROIT
2025DECEMBER BOR AFFIDAVIT OF CORRECTION
FOR 2024 ASSESSMENTS
ll
zip 48195
{
at 0008042604
idiighsjsiljyii
rs 0 Number:
17006994-6
District:
05
7
Petition #: D-0497
Owner Name / Address:
HARTT, MICHAEL J
1116 IROQUOIS ST
DETROIT MI 48214-2700
Property Class:
401
Capture Districts:
Property Address:
1116 IROQUOIS
School District;
DETROIT PUBLIC SCI
Tax Billing / Special Acts Info:
Ad Valorem
Current Assessed Value:
992,300
Corrected Assessed Value:
9
Current Taxable Value:
107,346
Corrected Taxable Value:
1
Current Principal Residence Exemption:
100.00%
Corrected Principal Residence Exemption:
10
BOARD OF REVIEW REASON CODE NUMBER [See below for description/explanation of code number]:
14,
on
mn
ion of
bers:
MARKET VALUE
APPEAL DENIED
DID NOT APPEAR AT MBOR
n
4
S0°%PARTIAL POVERTYERTY GRANTED
WA
3
DEVIATED PARTIAL POVERTY GRANTED
HB
50% SPECIAL PARTIAL POVERTY GRANTED
JC
25% PARTIAL POVERTY GRANTED
HD
25% DEVI PARTIAL POVERTY GRANTED
(HE
257%
SPECIAL HANDLING PARTIAL POVERTY GRANTED
(4F
10% PARTIAL POVERTY GRANTED
(NG
75% PARTIAL POVERTY GRANTED
15
FULL POVERTY GRANTED
053A
DEVIATED FULL
POVERTY GRANTED
038
SPECIAL HANDLNG
FHT 1 POVERTY GRANTED
th
POVERTY DENIED
6A
SPECIAL
HANDLNG POVERTY DENIED
07
PRINCIP
0%
PRINCIPAL RE
19
PRINCIPAL RE
10
PRINCIPAL RESIDEN]
11
PRINCIPAL RESIDING
HA
PRINCIPAL
RESIDE
12°
PRINCIPAL
PTION WITHDRAWN
13
DEMO
OF STRUCTURE:
M4
ERROR-CLERICAL/
MUTUAL MISTAKE
HA
ERROR-CALCULATION
/ CORRLCTION
15
NON PROFIT EXEMPTION GRANTED
1h
NON PROFIT EXEMPTION DENIED
17
PREVIOUSLY OMITTED PROPERTY
18
CLASS CHANGE FOR BILL
PURPOSES
19°
PARCEL
REVISION SPLITCOMBINATION
20
OUT OF REN ZONE
WA
OUT OF REN ZONE IF
Dated:
12/9/2025
2
2
2A
2B
22
TAX STATUS CHANGE:
T0 REN ZONE
TO REN ZONE [FT 50%
FOREN ZONE IFT 75%
NFZ LAND VALU
NFZ BUILDING VALUE
IINCAP
RECAP
NEZ REMOVED
RETIRED IN ERROR
PERSONAL PROPERTY NOT REPORTED
AMENDED PERSONAL PROPERTY RETURNED
SF
IRSONAI PROPERTY LOCATION
NEW BUSINESS
OUTOF BUSINESS
QUALIFIED PERSONAL PROPERTYThese are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information Filer Type: Individual First Name Michael M.I. Jeffrey Last Name/Company Name Hartt Mailing Address (No., Street, P.O. Box or Rural Route) 1116 Iroquois St City or Town Detroit State Michigan ZIP Code 48214 Telephone Number 313-885-5600 Fax Number E-mail Address mhartt49@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address Section 3: Subject Property Information How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? No *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 1116 Iroquois St
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Detroit Michigan 48214 Taxing Authority (City or Township) City of Detroit (Wayne) County Wayne Section 4: Issues Being Appealed (check all that apply) Poverty Exemption Section 5: Explain the Reason for this Appeal The Detroit Board of Review did not grant my poverty tax exemption even though I qualify for it based on my income and the size of my household. Section 6: Jurisdictional Issues Year(s) you are appealing: 2024 and 2025 Did you protest the assessment at a Board of Review (BOR)? If Yes, check which BOR you attended AND upload the BOR decision: If No, check the applicable reason(s): Did you request a Poverty Exemption at the BOR? Yes If Yes, check which BOR considered your application AND upload the BOR decision: December March July December If No, explain why: Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: Classification of Property:
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Current Assessed Value (also known as State Equalized Value) as established by the BOR: Current Taxable Value as established by the BOR: What do you believe is the fair market value (also known as True Cash Value)? Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* Parcel Identification Number: Current Classification of Property as established by Board of Review: What do you believe is the property’s classification? If improved property, how is the property currently being used? If improved property, for what use was the property designed? Fee Information Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? Yes Are you appealing ONLY the denial of a Poverty Exemption? Yes If you answered yes to either or both of these questions, you are not required to pay any filing fees. The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. If your property is residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $125.00 $100,000.01 to $500,000.00 $200.00 $Over $500,000.00 $300.00 If your property is NOT residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $250.00 * Plus $25.00 for each additional parcel, as indicated above. If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed.
Page 4
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Michael J. Hartt
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.