Michaela S Vertin, Petitioner V City Of Detroit, Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Michaela S Vertin,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-003541

City of Detroit, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

December 28, 2026 

HEARING TIME:

1:30 PM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

888752493 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 25-003541

Page 2 of 6

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the

Page 3

MTT

Page 4

MTT

Page 5

Mi

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

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 

 

_____________________________, 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________, 

Respondent(s) 

 

MOTION TO SET ASIDE DEFAULT 

 

1. A default was entered against me on _________________ and, if applicable, the default 

was extended on _________________. 

 

2. Good cause exists to set aside the default because: 

 

 

 

 

 

 

 

3. I ask this Tribunal to set aside the default. 

 

 

 

 

 

 

 

_________________________________________ 

Party/Representative (sign here) 

 

_________________________________________ 

[Print/type name of person signing] 

 

 

 

I certify that on this date I served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

 

 

 

 

 

___________________________ 

_______________________________________ 

 

Date 

 

 

 

 

 

(sign here) 

 

Michaela S. Vertin

25-003541

City of Detroit

November 19,2025

December 18, 2025

Respondent filed an answer without filing the motion to set aside default with it.

January 20, 2026

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

Page 1

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 

Michaela S Vertin, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003541 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING RESPONDENT’S MOTION TO SET ASIDE DEFAULT 

 

On January 28, 2026, Respondent filed a signed motion requesting the Tribunal set 

aside the default entered in this case on November 19, 2025. 

 

Petitioner has not filed a response to the motion. 

 

The Tribunal has considered the motion and the case file and finds that Respondent 

was held in default because they failed to file an answer. Respondent failed to respond 

and the Tribunal entered an order extending the time to cure on December 18, 2025. 

On January 12, 2026, Respondent filed their answer and on January 20, 2026, they 

filed their Motion to Set Aside Default, but Respondent failed to sign the motion. Having 

now filed the answer and signed motion, Respondent has complied with the Tribunal’s 

orders as required by TTR 237. As such, the Tribunal finds good cause to grant the 

motion and set aside the default. Therefore, 

 

IT IS ORDERED that Respondent’s Motion to Set Aside Default is GRANTED. 

 

 

Entered: February 19, 2026 

 

 

By _____________________________ 

kac 

 

PROOF OF SERVICE 

 

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives. 

 

By: Tribunal Clerk

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

Page 1

“IICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

BRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Michaela S. Vertin 

, 

: 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-003541 

City of Detroit 

; 

Respondent(s) 

MOTION TO SET ASIDE DEFAULT 

1. 

A default was entered against me on November 19,2025 

and, 

if applicable, the default 

was extended on December 18, 2025 

2. 

Good cause exists to set aside the default because: 

Respondent did not receive mail in a timely manner. 

Mail was sent to Wayne County 

before routed to the City of Detroit. 

3. 

| ask this Tribunal to set aside the default. 

Party/Representative (§ign here) 

“TNoeth 

Morley 

[Print/type name bf person signing] 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative.

Page 2

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Page 4

CITY OF DETROIT 

OFFICE OF THE ASSESSOR 

2 WOODWARD AVE. STE. 804 

DETROIT, MI. 48226 

MICHIGAN 

P.O. BOX 30

LANSING,

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Michaela S Vertin, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-003541 

City of Detroit,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received a motion. You were, however, required to 

sign the motion.1 As such, the document is not properly pending and no action will be 

taken unless a signed motion is filed within 14 days of the issuance of this notice. If the 

required signed motion is not filed within 14 days, you will be required to re-file the 

motion with the appropriate filing fee and proof that the re-filed document was served on 

the opposing party.

Entered: January 20, 2026

By: Tribunal Clerk

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

1 See TTR 215 and 231(1).

Page 2

Michaela S Vertin

5131 Avery St.

Detroit , MI 48208

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

Michaela S Vertin, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-003541 

City of Detroit,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received a motion. You were, however, required to 

sign the motion.2 As such, the document is not properly pending and no action will be 

taken unless a signed motion is filed within 14 days of the issuance of this notice. If the 

required signed motion is not filed within 14 days, you will be required to re-file the 

motion with the appropriate filing fee and proof that the re-filed document was served on 

the opposing party.

Entered: January 20, 2026

By: Tribunal Clerk

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

2 See TTR 215 and 231(1).

Page 4

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

Michaela S Vertin,

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

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 

 

_____________________________, 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________, 

Respondent(s) 

 

MOTION TO SET ASIDE DEFAULT 

 

1. A default was entered against me on _________________ and, if applicable, the default 

was extended on _________________. 

 

2. Good cause exists to set aside the default because: 

 

 

 

 

 

 

 

3. I ask this Tribunal to set aside the default. 

 

 

 

 

 

 

 

_________________________________________ 

Party/Representative (sign here) 

 

_________________________________________ 

[Print/type name of person signing] 

 

 

 

I certify that on this date I served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

 

 

 

 

 

___________________________ 

_______________________________________ 

 

Date 

 

 

 

 

 

(sign here) 

 

Michaela S. Vertin

25-003541

City of Detroit

November 19,2025

December 18, 2025

Respondent filed an answer without filing the motion to set aside default with it.

January 20, 2026

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Page 1

Coleman A. Young Municipal Center 

Phone: (313) 628-0722 

fo 

ry re— 

Board of Review 

2 Woodward Avenue, Suite 105 

Fax: (313) 224-4576 

Detroit, Michigan 48226 

www.detroitmi.gov 

05/16/2025 

VERTIN, MICHAELA 

5131 AVERY AVE 

DETROIT MI 48208 

RE: 

2025 MARCH BOARD OF REVIEW PETITION NUMBER: 

M-002654 

The March Board of Review has considered the appeal on the 2025 assessment for the below described property 

and concluded that: 

FINDING 

OF FACTS: 

1. 

Parcel Number: 

08001456.023 

2. 

Property Address: 

5131 AVERY UNIT 23 

3. 

District: 

6 

4. 

Property Classification: 

407 

(RESIDENTIAL CONDOMINIUMS) 

City Land Ban 

6. 

Principle Residence Exemption: 

100% 

5. 

Property Legal Description: 

Property exempt from Ad Valorem taxes and assessed on the Special Act Roll pursuant to PA 261 of 2003 expiring 12/30/2026. UNIT 23 W 

Petitioner timely filed an appeal to the March Board of Review. 

The March Board of Review considered 

(if any) petitioner's and/or duly authorized representative evidence 

and/or testimony. The March Board of Review considered facts presented as on the assessment roll and/or any 

recommendations offered by the Office of the Assessor. 

CON 

1 

The Board of Review has considered the appeal filed and found there was no adjustment warranted. 

Nie 

Before Appeal 

After 

eal 

2025 

Assessed Value 

4,200 

4,200 

2025 

Taxable Value 

4,200 

4,200 

If you are dissatisfied with the decision of the March Board of Review, submit this notice and complete the enclosed 

small claims form to appeal to: 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing 

MI 48909 

A Michigan Tax Tribunal appeal must be made by May 31st of the current year for properties classified as: 

Commercial 

Real, 

Industrial 

Real, 

Commercial 

Personal, 

Industrial 

Personal 

and 

Utility 

Personal 

Property. 

A Michigan Tax Tribunal appeal must be made by July 31st of the current year for Residential Real Property 

Classification. 

A property Classification appeal may only 

be made for the current year. 

Such appeal may 

be 

filed with the 

State Tax Commission, PO Box 30471, 

Lansing, 

MI 48908-7971 

by June 30th 

of the current year. 

Sincerely, 

City of Detroit Board of Review

Page 2

Coleman A. Young Municipal Center 

Phone: (313) 628-0722 

Property Assessment 

or] 

Board of Review 

2 Woodward Avenue, Suite 105 

Fax: (313) 224-4576 

Detroit, Michigan 48226 

www.detroitmi.gov 

05/16/2025 

VERTIN, MICHAELA 

5131 AVERY AVE 

DETROIT MI 48208 

RE: 

2025 

MARCH BOARD OF REVIEW PETITION NUMBER: 

M-002203 

The March Board of Review has considered the appeal on the 2025 assessment for the below described property 

and concluded that: 

FINDING 

OF FACTS: 

1. 

Parcel Number: 

23002022.091 

2. 

Property Address: 

5131 AVERY UNIT 23 

3. 

District: 

6 

4. 

Property Classification: 

407 

(RESIDENTIAL CONDOMINIUMS) 

NEZ - Neighb 

6. 

Principle Residence Exemption: 

100% 

5. 

Property Legal Description: 

UNIT 23 WAYNE COUNTY CONDO PLAN NO 1201 "AVERY PLACE" RECORDED L57720 P2, WCR 4.35%

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-003541

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City of Detroit (Wayne)

First Name

Dorothy

M.I.

Last Name/Company Name/Unit of Government

Manley

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

2 Woodward Ave Ste 804

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

313-775-0872

Fax Number

E-mail Address

manleyd@detroitmi.gov

Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information

First Name

Dorothy

M.I.

Last Name

Manley

Firm Name (if any)

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

2 Woodward

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

Fax Number

E-mail Address

taxtribunal@detroitmi.gov

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

Yes

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

Yes 

Section 4: Explain Your Answer to this Appeal

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, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Submitting answer for Motion to set aside default.

Section 5: Jurisdictional Issues

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES

Did Petitioner protest the assessment at a Board of Review (BOR)? Yes

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*Submit a copy of the Notice of Assessment with the Answer.

If the July or December BOR revised the assessment(s) at issue, did it have authority? 

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

No

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s Poverty Exemption:

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR? 

If Yes,

Page 3

STATE

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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

Michaela S Vertin, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003541

City of Detroit,

Respondent.

NOTICE OF NO ACTION

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

finds that:

The Tribunal has received Respondent's January 12, 2026 filing. That filing requires a 

motion. As such, the filing is not properly pending, and no action will be taken unless a 

motion is filed within 14 days of the issuance of this notice. 

Entered: January 14, 2026

By: Tribunal Clerk

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

Michaela S Vertin

5131 Avery St.

Detroit , MI 48208

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

Michaela S Vertin, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003541

City of Detroit,

Respondent.

NOTICE OF NO ACTION

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

finds that:

The Tribunal has received Respondent's January 12, 2026 filing. That filing requires a 

motion. As such, the filing is not properly pending, and no action will be taken unless a 

motion is filed within 14 days of the issuance of this notice. 

Entered: January 14, 2026

By: Tribunal Clerk

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 4

MTT Docket No. 25-003541

Page 4 of 4

Michaela S Vertin, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003541

City of Detroit,

Respondent.

NOTICE OF NO ACTION

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

finds that:

The Tribunal has received Respondent's January 12, 2026 filing. That filing requires a 

motion. As such, the filing is not properly pending, and no action will be taken unless a 

motion is filed within 14 days of the issuance of this notice. 

Entered: January 14, 2026

By: Tribunal Clerk

PROOF OF SERVICE

I certify that a copy of the

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Michaela S Vertin,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003541

City of Detroit,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Users who file documents with the Michigan Tax Tribunal are advised that filed 

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 25-003541

Page 2 of 7

submitting a

Page 3

Mi

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

Michaela S Vertin 

Petitioner, 

v. 

MTT Docket No: 25-003541 

City Of Detroit, 

Respondent, 

PROOF OF SERVICE TO CURE DEFAULT 

On January 12, 2026, I Dorothy Manley mailed the Respondents Answer to cure default relative 

to the above captioned matter 

: 

Michaela S Vertin 

Michigan Tax Tribunal 

5131 Avery St. 

P.O. Box 30232 

Detroit, MI. 48208 

Lansing, Michigan 48909 

I declare that the statement above is true to the best of my information, knowledge and belief. 

Dated: January 12, 2026 

Dorothy Manley “___) 

Appraiser IV 

Coleman A. Young Municipal Center 

2 Woodward Ave., Suite 804 

Detroit, Michigan 48226

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-003541

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City of Detroit (Wayne)

First Name

Dorothy

M.I.

Last Name/Company Name/Unit of Government

Manley

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

2 Woodward Ave Ste 804

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

313-775-0872

Fax Number

E-mail Address

manleyd@detroitmi.gov

Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information

First Name

Dorothy

M.I.

Last Name

Manley

Firm Name (if any)

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

2 Woodward

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

Fax Number

E-mail Address

taxtribunal@detroitmi.gov

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

Yes

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

Yes 

Section 4: Explain Your Answer to this Appeal

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, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Answer already submitted correcting Proof of Service to Default wrong MTT Docket number changing from 25-003041 to 25-003541.

Section 5: Jurisdictional Issues

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES

Did Petitioner protest the assessment at a Board of Review (BOR)? Yes

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*Submit a copy of the Notice of Assessment with the Answer.

If the July or December BOR revised the assessment(s) at issue, did it have authority? 

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s Poverty Exemption:

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL

Page 3

ST

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

Michaela S Vertin 

Petitioner, 

Vv. 

MTT Docket No: 25-003041 

City Of Detroit, 

Respondent, 

PROOF OF SERVICE TO CURE DEFAULT 

On January 12, 2026, 1 Dorothy Manley mailed the Respondents Answer to cure default relative 

to the above captioned matter 

: 

Michaela S Vertin 

Michigan Tax Tribunal 

5131 Avery St. 

P. O. Box 30232 

Detroit, MI. 48208 

Lansing, Michigan 48909 

I declare that the statement above is true to the best of my information, knowledge and belief, 

Rh 

Dated: January 12, 2026 

Dorothy Manley 

8) 

Appraiser [V 

Coleman A. Young Municipal Center 

2 Woodward Ave., Suite 804 

Detroit, Michigan 48226

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25-003541 

Section 1: Respondent’s Contact Information 

First Name: 

M.L: 

Last Name/Company Name/Unit of Government: 

Dorothy 

Manley 

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

County: 

2 Woodward Ave. Ste. 804 

Wayne 

City or Town: 

State: 

ZIP Code: 

Detroit 

MI 

148226 

Telephone Number: 

Fax Number: 

313-775-0872 

E-mail Address (do not enter unless you want MTT to send all correspondence via email): 

taxtribunal@detroitmi.gov 

Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information 

First Name: 

ML: 

Last Name: 

Firm Name (if any): 

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

City or Town: 

State: 

ZIP Code: 

Telephone Number: 

Fax Number: 

E-mail Address (do not enter unless you want MTT to send all correspondence via email): 

Section 3: Subject Property Information 

Does the subject property have a Principal Residence Exemption of 50% or more? 

Yes 

O No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

Oves 

[Ono 

Not Applicable

Page 3

STATE OF MICHIGAN 

GRETCH IPN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

OR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

[The City of Detroit values are inline with the ECF Neighborhood and the 2025 Assessed | 

and Taxable Values are fair and uniform. We ask that the Assessed Values be 

sustained. 

Section 5: Jurisdictional Issues 

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Did Petitioner protest the assessment at a Board of Review (BOR)? 

Yes 

OJ No 

If yes, check which BOR Petitioner attended: 

March 

O July 

0 December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? Od Yes 

Od No 

*Submit a copy of the Notice of Assessment with the Answer. 

If the July or December BOR revised the assessment(s) at issue, did it have authority? LJ] Yes 

[] No 

If yes, cite the Board's authority. 

Was the assessment(s) at issue established as the

Page 4

met

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-003541

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City of Detroit (Wayne)

First Name

Dorothy

M.I.

Last Name/Company Name/Unit of Government

Manley

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

2 Woodward Ave Ste 804

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

313-775-0872

Fax Number

E-mail Address

manleyd@detroitmi.gov

Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information

First Name

Dorothy

M.I.

Last Name

Manley

Firm Name (if any)

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

2 Woodward

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

Fax Number

E-mail Address

taxtribunal@detroitmi.gov

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

Yes

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

Yes 

Section 4: Explain Your Answer to this Appeal

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, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

The City of Detroit are inline with the ECF Neighborhood and the 2025 Assessed Values are fair and uniform. We ask that the Assessed Values be sustained.

Section 5: Jurisdictional Issues

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES

Did Petitioner protest the assessment at a Board of Review (BOR)? Yes

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*Submit a copy of the Notice of Assessment with the Answer.

If the July or December BOR revised the assessment(s) at issue, did it have authority? 

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

No

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s Poverty Exemption:

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL

Page 3

STATE

Page 4

STA

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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 

Michaela S Vertin, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003541 

 

City of Detroit 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR RESPONDENT TO CURE DEFAULT 

 

ORDER OF PARTIAL DISMISSAL 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Respondent in default on November 19, 2025, because they failed to file an 

answer to the petition.1 Respondent was required to cure the default within 14 days, 

and despite having had ample time to comply, has failed to respond or submit the 

required filings. Though the Tribunal finds an extension of time to cure the default 

appropriate, Respondent’s failure to comply with Tribunal orders and its Rules of 

Practice and Procedure has established a history of deliberate delay that would justify 

the scheduling of a default hearing for failure to timely comply with this order.2 

 

Furthermore, the Tribunal finds that Petitioner’s appeal includes an appeal of the 

subject property’s classification. However, the Tribunal has no jurisdiction over 

Petitioner’s classification claim because Petitioner was required to “notify the assessor 

and [] protest the assigned classification to the March board of review.”3 Additionally, 

“[a]n owner . . . may appeal the decision of the March board of review by filing a petition 

with the state tax commission not later than June 30 in that tax year.”4 As such, the 

Tribunal is not the proper venue for a classification claim brought forward by a property 

owner. Therefore, 

 

IT IS ORDERED that the time for Respondent to cure the default is EXTENDED. 

 

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

default: (1) file an answer, (2) file a Motion to Set Aside Default, and (3) file proof the 

motion was served on Petitioner. The foregoing must be filed with the Tribunal within 

14 days of entry of this order.5 

 

1 The order further stated: “Failure to comply with this order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

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

3 MCL 211.34c(6). 

4 Id. (Emphasis added.) 

5 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial

Page 2

MTT Docket No.

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

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 

Michaela S Vertin, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003541 

 

City of Detroit 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR RESPONDENT TO CURE DEFAULT 

 

ORDER OF PARTIAL DISMISSAL 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Respondent in default on November 19, 2025, because they failed to file an 

answer to the petition.1 Respondent was required to cure the default within 14 days, 

and despite having had ample time to comply, has failed to respond or submit the 

required filings. Though the Tribunal finds an extension of time to cure the default 

appropriate, Respondent’s failure to comply with Tribunal orders and its Rules of 

Practice and Procedure has established a history of deliberate delay that would justify 

the scheduling of a default hearing for failure to timely comply with this order.2 

 

Furthermore, the Tribunal finds that Petitioner’s appeal includes an appeal of the 

subject property’s classification. However, the Tribunal has no jurisdiction over 

Petitioner’s classification claim because Petitioner was required to “notify the assessor 

and [] protest the assigned classification to the March board of review.”3 Additionally, 

“[a]n owner . . . may appeal the decision of the March board of review by filing a petition 

with the state tax commission not later than June 30 in that tax year.”4 As such, the 

Tribunal is not the proper venue for a classification claim brought forward by a property 

owner. Therefore, 

 

IT IS ORDERED that the time for Respondent to cure the default is EXTENDED. 

 

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

default: (1) file an answer, (2) file a Motion to Set Aside Default, and (3) file proof the 

motion was served on Petitioner. The foregoing must be filed with the Tribunal within 

14 days of entry of this order.5 

 

1 The order further stated: “Failure to comply with this order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

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

3 MCL 211.34c(6). 

4 Id. (Emphasis added.) 

5 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial

Page 2

MTT Docket No.

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Michaela S Vertin,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003541

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.i 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: November 19, 2025

Patricia L. Halm, Tribunal Chair

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

i “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on

Page 2

MTT Docket No. 25-003541

Page 2 of 7

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

Page 3

Michaela S Vertin

5131 Avery St.

Detroit , MI 48208

Page 4

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

Michaela S

Page 5

MTT Docket No.

Page 6

S

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

Page 1

AUG 0 1 2995 

MICHIGAN 

. 

TAX 

STATE OF MICHIGAN 

TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

| 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

submit this document, you may be held in default, 

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 

Section 1: Petitioner’s Contact Information 

248-880-7779 

First Name 

i 

Mi. 

Last Name/Company Name 

Michaela 

S 

Vertin 

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

5131 Avery St. 

City or Town 

State 

ZIP Code 

Detroit 

MI 

148208 

Telephone Number 

Fax Number 

E-mall Address {do not enter unless you want MTT to send all correspondence via e-mall) 

t 

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

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

i 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

Section 3: Subject Property information 

How many 

parcels are you 

appealing? 

Yes* 

No** 

 

If you are appealing more than one parcel, are they contiguous or adjoining? 

*f yes, use a multiple parcel form for information regarding any contiguous parcels, 

**f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

MARLON i. BROWN, DPA 

DIRECTOR

Page 2

{ 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that appty) 

True Cash and Taxable!Value 

[0 Poverty Exemption 

[J Taxable Value Only (catculation) 

[J Disabled Veterans Exemption 

: 

t 

a Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[1 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

| purchased my condo, which includes two contiguous parcels, in April 2024 for 

375,860. This price reflects upgraded finish selections 

| personally chose during the 

new construction process and represents the fair market value of the entire property with 

those enhancements. To support this valuation, 

| am submitting comparable sales from 

the same condominium development that closed near the December 31, 2024 

[assessment date. These comparable units, sold in late 2024 and early 2025, range from 

approximately $329,000 to $370,000, all featuring similar floor plans and size. My 

purchase was an arm’s-iength transaction accurately

Page 3

Frm 

STATE

Page 4

S

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

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

Michaela S Vertin,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003541

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: October 7, 2025

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

Michaela S Vertin

5131 Avery St.

Detroit , MI 48208

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

Michaela S Vertin,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003541

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

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

Page 1

AUG 0 1 2995 

MICHIGAN 

. 

TAX 

STATE OF MICHIGAN 

TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

| 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

submit this document, you may be held in default, 

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 

Section 1: Petitioner’s Contact Information 

248-880-7779 

First Name 

i 

Mi. 

Last Name/Company Name 

Michaela 

S 

Vertin 

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

5131 Avery St. 

City or Town 

State 

ZIP Code 

Detroit 

MI 

148208 

Telephone Number 

Fax Number 

E-mall Address {do not enter unless you want MTT to send all correspondence via e-mall) 

t 

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

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

i 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

Section 3: Subject Property information 

How many 

parcels are you 

appealing? 

Yes* 

No** 

 

If you are appealing more than one parcel, are they contiguous or adjoining? 

*f yes, use a multiple parcel form for information regarding any contiguous parcels, 

**f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

MARLON i. BROWN, DPA 

DIRECTOR

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{ 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that appty) 

True Cash and Taxable!Value 

[0 Poverty Exemption 

[J Taxable Value Only (catculation) 

[J Disabled Veterans Exemption 

: 

t 

a Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[1 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

| purchased my condo, which includes two contiguous parcels, in April 2024 for 

375,860. This price reflects upgraded finish selections 

| personally chose during the 

new construction process and represents the fair market value of the entire property with 

those enhancements. To support this valuation, 

| am submitting comparable sales from 

the same condominium development that closed near the December 31, 2024 

[assessment date. These comparable units, sold in late 2024 and early 2025, range from 

approximately $329,000 to $370,000, all featuring similar floor plans and size. My 

purchase was an arm’s-iength transaction accurately

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