Record Finder / 26-000227-TT
Michigan
Michele Parsons, Petitioner V City Of Taylor, Respondent
- Petitioner
- Michele Parsons
- Respondent
- City Of Taylor
Source document limitations
Parsons.pdf: The handwritten statement on page 9 cannot be reliably transcribed from the available scan. View the PDF image; do not rely on its OCR text.
Parsons.pdf: The handwritten statement on page 9 cannot be reliably transcribed from the available scan. View the PDF image; do not rely on its OCR text.
Case overview
- Docket number
- 26-000227-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 |
|---|---|---|---|---|---|---|
| 4 | Order of Dismissal | Not recorded | Not recorded | 03/06/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 03/06/2026 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 03/06/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 01/09/2026 | Not recorded | Download |
Documents
Order_of_Dismissal.2026-03-06_13-27-20.0000.pdfRead complete document text →
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Michele Parsons, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000227 City Of Taylor, 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. 26-000227 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: March 6, 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 Michele Parsons, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000227 City Of Taylor, 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. 26-000227 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 the entry of the
Page 5
STATE
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.
Parsons.pdfRead available document text →
Source limitation: The handwritten statement on page 9 cannot be reliably transcribed from the available scan. View the PDF image; do not rely on its OCR text.
Read document text excerpt
Page 1
-GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN LANSING DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS RECEIVED JAN 16 2026 MICHIGAN TAX TRIBUNAL MARLON |. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL PETITION FORM POVERTY EXEMPTION Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Disabled Veterans Exemption, or other exemption disputes. Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of Review Decision or other notice) with this petition. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information First Name Ml. Last Name/Company Name michele parsons Mailing Address (No., Street, P.O. Box or Rural Route) 22163 wick City or Town State ZIP Code taylor mi 48180 Tetephone Number 4 4 3 701 3944 Email Address (do not enter unless you want MTT to send all correspondence via email) micheprs9@aol.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information Fttieme / A / A) J Ma. Last Name rm Name'(if dny)¥ me Fel F Mailing Address]No., py P.O. 32, LTT y74 fy ole DE City or Town State ZIP Code Telephone Number Email Address (do not enter unless you want MTT to send all correspondence via email} Section 3: Subject Property Information Parcel identification Number: Property Address (No., Street) 22163 wick City or Town Cou ha ZIP Code er [apne 830
Page 2
STATE OF MICHIGAN * GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain the Reason for this Appeal The income was wrong, i made with SSI 14,579.00 they had i made 18000 and gary whom resides with me his income was wrong as well, Thet noted Gary makes 1000 a month he not working he worked for Henry Ford for 3 months and got short trerm disability, which he made 3100 on his short tem disabilty and the three months he worked 6000, so total of 9100.00 for the whole year . if you have any questions my number is 313 701 3944. Total all year income is 23,000. Section 5: Jurisdictional Issues Did you request a poverty exemption ata Board of Review (BOR)? [4 Yes [1 No If Yes, check which BOR you attended: [ ] March [] July [y] December if No, please explain: Date the BOR decision was issued: Tax year(s) denied: Fee Information There is no fee required for the filing of a poverty exemption appeal. Signature required Petitiong) | Attorngy/As i sentative’s Signature: ws f7 [EAA 5) QD} I4 hai
Page 3
Michigan Department of Treasury
4031 (Rev. 09-22)
July/December Board of Review Affidavit
issued under authority of P.A. 206 of 1893. Filing Is mandatary.
2025
Assessment Year:
Petition/Daocket#:
37
The authority for July/December Board of review action is stated in the General Property Tax Act, MCL 211.53. The July/December Board of
Review can take action regarding qualified errors verified by the accessor (MCL 211.53b(1), (8)). The July/December Board of Review can also
‘take action under MCL 211.53b regarding a poverty exemption for the cuirent year under MCL 211.74; a qualified agricultural property
exemption under MCL 211.ee for the current year, which has been denied by the assessor; a qualified agricultural property exemption under
MCL 211.ee that was not on the assessment roll for the current year and one prior year; or a qualified forest property exemption under MCL
211.7jj(1) that was not on the assessment roli for the current year and one prior year. In addition, other statutes, such as MCL 211.7b related to
the disabled veterans exemption, and MCL 211.7ss related to the eligible development property exemption, provide authority for the
July/December Board
of Review to take action.
Form 3128 (L-4035a) must be completed by the Board of review and made a part of the Board of Review Records whenever a change is made
to a parcel of property which causes a change in taxable value,
PART A: PROPERTY IDENTIFICATION
Owner Name
PARSONS, MICHELE
Owner Street Address
City
State
ZIP Code
22163 WICK
TAYLOR
MI
48180
Parcel Number
Property School District
Property Classification
60 037.06 0032 000
TAYLOR SCHOOL DISTRICT .|401
oo
.
Property Street Address
[oii
State
ZIP Code
22163 WICK
TAYLOR
MT
48180
[PART B: BOARD OF ADJUSTMENTS
Item or Taxing Authority
Note or Mlliage
Original
Adjusted
Difference
CITY OF TAYLOR
Assessed Value
DBOR
114,800
114,800
[o]
Taxable Value
12/09/2025
104,141
104,141
0
P.R.E.
100.00 %
100.00 %
0.00 %
Property Class
Residential
School District
82150
Classification
Ad Valorem
Veteran Exemption
None
None
TOTALS
Reason for change {see Instructions on page 2.}
poverty Exemption dard
[Mauaified Forest Exemption
[Caualifed Agricultural Exemption
] Disabled Veterans Exemption
[engiote Development Property
Exemption
[auatifed Error
(State specific qualified error in 211.53b(6))
MCL 211.7u - Poverty Exemption
POVERTY DENIED-EXCEEDS INCOME PER CITY GUIDELINES
Explanation:
be ppgeare ATION, BOARD OF REVIEW MEMBERSPage 4
DRM SSA-1099 — SOCIAL SECURITY BENEFIT STATEMENT Pe a LL |: PART OF YOUR SOCIAL SECURITY BENEFITS SHOWN IN 80% 5 May BE TAYABLE MICOME, * SEE THE REVERSE FOR MORE INFORMATION: . Bans Canale Social Beciriy Himnae BLE D PARSON S Box 3. Benois Paid in 2028 Box 4. Bonalits Repaid 16 SSA Ih 5025 $14,579.60 NONI . DESCRIPTION-OF AMOUNT. IN'BOX 3 Paid by check or Direct deposit $14,214.40 Medicare Part B premiums deducted from your benefits $365.20 Total Additions $14,579.60 Benefits for 2025 $14,579.60
Page 5
2025 DECEMBER BOARD OF REVIEW Change Notice Dec 09, 2025 PARSONS, MICHELE 22163 WICK TAYLOR, MI 48180 Re: December Board of Review Change Notice 60 037 06 0032 000 22163 WICK Dear Property Owner: On Dec 09, 2025 , the December Board of Review made the following correction to the assessed, capped
Page 6
7
Page 7
[PHEK
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.2026-03-06_13-25-53.0000.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 Michele Parsons, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000227 City Of Taylor, 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: March 6, 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 Michele Parsons, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000227 City Of Taylor, 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: March 6, 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.
Parsons.pdfRead available document text →
Source limitation: The handwritten statement on page 9 cannot be reliably transcribed from the available scan. View the PDF image; do not rely on its OCR text.
Read document text excerpt
Page 1
-GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN LANSING DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS RECEIVED JAN 16 2026 MICHIGAN TAX TRIBUNAL MARLON |. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL PETITION FORM POVERTY EXEMPTION Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Disabled Veterans Exemption, or other exemption disputes. Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of Review Decision or other notice) with this petition. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information First Name Ml. Last Name/Company Name michele parsons Mailing Address (No., Street, P.O. Box or Rural Route) 22163 wick City or Town State ZIP Code taylor mi 48180 Tetephone Number 4 4 3 701 3944 Email Address (do not enter unless you want MTT to send all correspondence via email) micheprs9@aol.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information Fttieme / A / A) J Ma. Last Name rm Name'(if dny)¥ me Fel F Mailing Address]No., py P.O. 32, LTT y74 fy ole DE City or Town State ZIP Code Telephone Number Email Address (do not enter unless you want MTT to send all correspondence via email} Section 3: Subject Property Information Parcel identification Number: Property Address (No., Street) 22163 wick City or Town Cou ha ZIP Code er [apne 830
Page 2
STATE OF MICHIGAN * GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain the Reason for this Appeal The income was wrong, i made with SSI 14,579.00 they had i made 18000 and gary whom resides with me his income was wrong as well, Thet noted Gary makes 1000 a month he not working he worked for Henry Ford for 3 months and got short trerm disability, which he made 3100 on his short tem disabilty and the three months he worked 6000, so total of 9100.00 for the whole year . if you have any questions my number is 313 701 3944. Total all year income is 23,000. Section 5: Jurisdictional Issues Did you request a poverty exemption ata Board of Review (BOR)? [4 Yes [1 No If Yes, check which BOR you attended: [ ] March [] July [y] December if No, please explain: Date the BOR decision was issued: Tax year(s) denied: Fee Information There is no fee required for the filing of a poverty exemption appeal. Signature required Petitiong) | Attorngy/As i sentative’s Signature: ws f7 [EAA 5) QD} I4 hai
Page 3
Michigan Department of Treasury
4031 (Rev. 09-22)
July/December Board of Review Affidavit
issued under authority of P.A. 206 of 1893. Filing Is mandatary.
2025
Assessment Year:
Petition/Daocket#:
37
The authority for July/December Board of review action is stated in the General Property Tax Act, MCL 211.53. The July/December Board of
Review can take action regarding qualified errors verified by the accessor (MCL 211.53b(1), (8)). The July/December Board of Review can also
‘take action under MCL 211.53b regarding a poverty exemption for the cuirent year under MCL 211.74; a qualified agricultural property
exemption under MCL 211.ee for the current year, which has been denied by the assessor; a qualified agricultural property exemption under
MCL 211.ee that was not on the assessment roll for the current year and one prior year; or a qualified forest property exemption under MCL
211.7jj(1) that was not on the assessment roli for the current year and one prior year. In addition, other statutes, such as MCL 211.7b related to
the disabled veterans exemption, and MCL 211.7ss related to the eligible development property exemption, provide authority for the
July/December Board
of Review to take action.
Form 3128 (L-4035a) must be completed by the Board of review and made a part of the Board of Review Records whenever a change is made
to a parcel of property which causes a change in taxable value,
PART A: PROPERTY IDENTIFICATION
Owner Name
PARSONS, MICHELE
Owner Street Address
City
State
ZIP Code
22163 WICK
TAYLOR
MI
48180
Parcel Number
Property School District
Property Classification
60 037.06 0032 000
TAYLOR SCHOOL DISTRICT .|401
oo
.
Property Street Address
[oii
State
ZIP Code
22163 WICK
TAYLOR
MT
48180
[PART B: BOARD OF ADJUSTMENTS
Item or Taxing Authority
Note or Mlliage
Original
Adjusted
Difference
CITY OF TAYLOR
Assessed Value
DBOR
114,800
114,800
[o]
Taxable Value
12/09/2025
104,141
104,141
0
P.R.E.
100.00 %
100.00 %
0.00 %
Property Class
Residential
School District
82150
Classification
Ad Valorem
Veteran Exemption
None
None
TOTALS
Reason for change {see Instructions on page 2.}
poverty Exemption dard
[Mauaified Forest Exemption
[Caualifed Agricultural Exemption
] Disabled Veterans Exemption
[engiote Development Property
Exemption
[auatifed Error
(State specific qualified error in 211.53b(6))
MCL 211.7u - Poverty Exemption
POVERTY DENIED-EXCEEDS INCOME PER CITY GUIDELINES
Explanation:
be ppgeare ATION, BOARD OF REVIEW MEMBERSPage 4
DRM SSA-1099 — SOCIAL SECURITY BENEFIT STATEMENT Pe a LL |: PART OF YOUR SOCIAL SECURITY BENEFITS SHOWN IN 80% 5 May BE TAYABLE MICOME, * SEE THE REVERSE FOR MORE INFORMATION: . Bans Canale Social Beciriy Himnae BLE D PARSON S Box 3. Benois Paid in 2028 Box 4. Bonalits Repaid 16 SSA Ih 5025 $14,579.60 NONI . DESCRIPTION-OF AMOUNT. IN'BOX 3 Paid by check or Direct deposit $14,214.40 Medicare Part B premiums deducted from your benefits $365.20 Total Additions $14,579.60 Benefits for 2025 $14,579.60
Page 5
2025 DECEMBER BOARD OF REVIEW Change Notice Dec 09, 2025 PARSONS, MICHELE 22163 WICK TAYLOR, MI 48180 Re: December Board of Review Change Notice 60 037 06 0032 000 22163 WICK Dear Property Owner: On Dec 09, 2025 , the December Board of Review made the following correction to the assessed, capped
Page 6
7
Page 7
[PHEK
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.