Record Finder / 26-000164-TT
Michigan

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 #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
5Order of DismissalNot recordedNot recorded02/25/2026Not recordedDownload
4Petition has been verifiedPET102/25/2026Not recordedDownload
3Notice of Docket Number SCNot recordedNot recorded02/25/2026Not recordedDownload
2Attachments to the Petition were filedNot recordedNot recorded02/02/2026Not recordedDownload
1A petition was received.PETNot recorded02/02/2026Not recordedDownload

Documents

Order_of_Dismissal.2026-02-25_11-16-16.0000.pdfRead complete document text →
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.

01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.461c67d5-aa49-4ec3-9939-24cf7f4baeb1.pdfRead complete document text →
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.

SC_Notice_of_Docket_Number.2026-02-25_11-14-19.0000.pdfRead complete document text →
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 PROPERTY

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.

01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.461c67d5-aa49-4ec3-9939-24cf7f4baeb1.pdfRead complete document text →
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.