Michelle Booth-Foster, Petitioner V City Of Detroit, Respondent

Page 1

RECEIVED 

Ey 

© 

APR OT 2026 

3 

i 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Michelle Booth Foster 

: 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-000226 

City of Detroit Wayne County Treasurer 

Respondent(s) 

03/31/26 

MOTION FOR RECONSIDERATION 

1. 

| wish this Tribunal to reconsider Property 

Tax Appeal Principal Residence Exemption/Qualified Agricultural Exemption 

2. 

Good cause exists to grant reconsideration because: 

| am writing to address the notice regarding an audit and the denial letter associa 

The denial letter is dated 2024, yet 

| did not receive any notification of this audit u 

For clarity, 

| have lived at 20015 Monte Vista since 1994, and all official correspond 

| respectfully request that this matter be reconsidered, given that the delay and laq_ pyeq™ 

3. 

l ask this Tribunal to grant my request for reconsideration. 

Shot 

BysZ 0 7 

Party/Representative’ (sign here) 

Michelle Booth Foster 

[Print/type name of 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

To Whom It May Concern, 

| am writing to address the notice regarding an audit and the denial letter associated with it. 

According to your records, a letter was sent to 20029 Schaefer on January 2, 2024. 

| never received 

this correspondence because 

| do not live at that address and have not lived there at any point. 

The denial letter is dated 2024, yet 

| did not receive any notification of this audit until 2026 — two 

full years after the original letter was sent. This significant delay has prevented me from responding 

in a timely manner through no fault of my own. 

For clarity, 

| have lived at 20015 Monte Vista since 1994, and all official correspondence should 

have been directed to that address. Because the City of Detroit mailed the original notice to an 

incorrect location, 

| was deprived of the opportunity to respond or provide documentation within 

the appropriate timeframe. 

| respectfully request that this matter be reconsidered, given that the delay and lack of notice 

resulted from an error in the address used by the City, not from any action or inaction on my part. 

Thank you for your attention to this issue. 

J

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

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 

M.L 

Last Name/Company Name 

Michelle 

Booth-Foster 

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

20015 Monte Vista 

City or Town 

State 

ZIP Code 

Detroit 

MI 

48221 

Telephone Number 31 3 247 61 53 

E-mail D (do not enter, unles: 

you want 

MTT to Sl correspondence via e-mail) 

00+ 

fF os+er 

aol. Lom 

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

I 

First Name 

M.LL 

Last Name 

Firm Name (if any) 

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

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 Pro 

erty Information +use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

1 

O Yes 

Od No 

*If No, you must file separate appeals for each parcel 

Parcel Identification Number: 

"16044889 

Classification of Property: 

Real] 

Personal [4 (check one) 

Agricultural] 

~~ Commercial [] 

Industrial [] 

~~ Residential 

Timber-Cutover 

[1 

~~ Developmental [1 

~~ Utility 

[J (check one) 

Property Address (No., Street) 

20015 Monte Vista

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing 

Principal Residence Exemption 

O Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

| purchased 20015 Monte Vista in 1994 and have lived there ever since. The City of 

Detroit conducted an audit and determined 

| didn't own or live at 20015 Monte Vista. A 

letter from the city was sent to 20029 Schaefer, an address that 

| don't live. A Notice of 

Denial of Principal Residence Exemption was issued because 

| didn't respond to the 

original letter. How can 

| respond to a letter that was sent to the wrong address and 

| 

never received? I'm attaching a copy of Form 1098 to prove that 

| own/live at 20015 

Monte Vista along with copies of the Principal Residence Exemption Denial Notice that 

was sent to the wrong address? —Ae Depial 

fo lZi 

_io ote 

A024 trd ZL 

Fish pqreieviel Joffe 

sty gon 

0) HED fundies on 

go26. 

FWo 

Whole fers) 

Later 

Section 6: Jurisdictional Issues 

Indicate who denied the exemption under appeal: 

Assessor 

County Treasurer or Equalization 

Michigan Dept. of Treasury 

Board of Review 

Other 

[% 

If you checked “other” above, explain: 

List the date your Principal Residence Exemption or Qualified Agricultural Exemption was denied: 

1/2/2024 

Taxyear) denied 9920, 2021, 2022, 2023 

Fee Information 

A filing fee of $25.00 is required unless the property has a Principal Residence Exemption of at least 50% for all tax years at issue on the 

date this petition is filed. 

Signature “required 

£m 

3424

Page 5

COLEMAN A. YOUNG MUNICIPAL CENTER 

2 WOODWARD AVE. SUITE 804 

CITY OF DETROIT 

DETROIT, MI 48226 

OFFICE OF THE CHIEF FINANCIAL OFFICER 

PHONE 313-224-3035 

OFFICE OF THE ASSESSOR

Page 6

tmen

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 

Michelle Booth-Foster, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000226 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

ORDER DENYING PETITIONER’S MOTION FOR RECONSIDERATION 

 

On March 28, 2026, Petitioner filed a motion requesting that the Tribunal reconsider the 

Order of Dismissal (order) entered in this case on March 24, 2026 and reinstate the 

case. In the motion, Petitioner states that the Tribunal should permit this case to 

proceed because Petitioner had no notification of Respondent’s audit for two years after 

issuance of the denial notice. Respondent mailed the notice to an incorrect address. 

 

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

failed to demonstrate a palpable error relative to the order that misled the Tribunal and 

the parties and that would have resulted in a different disposition if the error was 

corrected.1 The Tribunal properly concluded that it has no authority over Petitioner’s 

appeal because it was not filed within 35 days of the date on Respondent’s notice as 

required by law.2 Although Petitioner contends that they had no awareness of the audit 

for two years and that the notice was mailed to the wrong address, the Michigan 

Supreme Court recently reaffirmed that the Tribunal lacks any equitable authority to 

assume jurisdiction in cases presenting potential due-process violations when the 

statutory requirements for filing an appeal have not been met, and that jurisdiction in 

such cases may only be vested upon the Tribunal by a judicial body with powers of 

equity.3 

 

Therefore, 

 

IT IS ORDERED that Petitioner’s Motion for Reconsideration is DENIED. 

 

This order resolves all pending claims in this matter and closes this case. 

 

 

1 See MCR 2.119(F)(3). A palpable error is one that is “easily perceptible, plain, obvious, readily visible, 

noticeable, patent, distinct, or manifest.” Luckow v Luckow, 291 Mich App 417, 426 (2011) (quotation 

marks and citation omitted). 

2 MCL 211.7cc(13). 

3 Sixarp, LLC v Byron Twp, __Mich__ (2025). See also Federal-Mogul Corp v Dep’t of Treasury, 161 

Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 253 Mich App 538 (2002), and VanderWerp v 

Plainfield Twp, 278 Mich App 624 (2008), noting that the Tribunal’s powers are limited to those authorized 

by statute and do not include powers of equity.

Page 2

MTT Docket No. 26-000226 

Page 2 of 2 

 

APPEAL RIGHTS 

 

If you disagree with the final decision in this case, 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. 

 

 

Entered: April 9, 2026 

 

 

 

 

By: /s/ Marcus L. Abood 

bw 

 

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

RECEIVED 

Ey 

© 

APR OT 2026 

3 

i 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Michelle Booth Foster 

: 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-000226 

City of Detroit Wayne County Treasurer 

Respondent(s) 

03/31/26 

MOTION FOR RECONSIDERATION 

1. 

| wish this Tribunal to reconsider Property 

Tax Appeal Principal Residence Exemption/Qualified Agricultural Exemption 

2. 

Good cause exists to grant reconsideration because: 

| am writing to address the notice regarding an audit and the denial letter associa 

The denial letter is dated 2024, yet 

| did not receive any notification of this audit u 

For clarity, 

| have lived at 20015 Monte Vista since 1994, and all official correspond 

| respectfully request that this matter be reconsidered, given that the delay and laq_ pyeq™ 

3. 

l ask this Tribunal to grant my request for reconsideration. 

Shot 

BysZ 0 7 

Party/Representative’ (sign here) 

Michelle Booth Foster 

[Print/type name of 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

To Whom It May Concern, 

| am writing to address the notice regarding an audit and the denial letter associated with it. 

According to your records, a letter was sent to 20029 Schaefer on January 2, 2024. 

| never received 

this correspondence because 

| do not live at that address and have not lived there at any point. 

The denial letter is dated 2024, yet 

| did not receive any notification of this audit until 2026 — two 

full years after the original letter was sent. This significant delay has prevented me from responding 

in a timely manner through no fault of my own. 

For clarity, 

| have lived at 20015 Monte Vista since 1994, and all official correspondence should 

have been directed to that address. Because the City of Detroit mailed the original notice to an 

incorrect location, 

| was deprived of the opportunity to respond or provide documentation within 

the appropriate timeframe. 

| respectfully request that this matter be reconsidered, given that the delay and lack of notice 

resulted from an error in the address used by the City, not from any action or inaction on my part. 

Thank you for your attention to this issue. 

J

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

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 

M.L 

Last Name/Company Name 

Michelle 

Booth-Foster 

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

20015 Monte Vista 

City or Town 

State 

ZIP Code 

Detroit 

MI 

48221 

Telephone Number 31 3 247 61 53 

E-mail D (do not enter, unles: 

you want 

MTT to Sl correspondence via e-mail) 

00+ 

fF os+er 

aol. Lom 

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

I 

First Name 

M.LL 

Last Name 

Firm Name (if any) 

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

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 Pro 

erty Information +use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

1 

O Yes 

Od No 

*If No, you must file separate appeals for each parcel 

Parcel Identification Number: 

"16044889 

Classification of Property: 

Real] 

Personal [4 (check one) 

Agricultural] 

~~ Commercial [] 

Industrial [] 

~~ Residential 

Timber-Cutover 

[1 

~~ Developmental [1 

~~ Utility 

[J (check one) 

Property Address (No., Street) 

20015 Monte Vista

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing 

Principal Residence Exemption 

O Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

| purchased 20015 Monte Vista in 1994 and have lived there ever since. The City of 

Detroit conducted an audit and determined 

| didn't own or live at 20015 Monte Vista. A 

letter from the city was sent to 20029 Schaefer, an address that 

| don't live. A Notice of 

Denial of Principal Residence Exemption was issued because 

| didn't respond to the 

original letter. How can 

| respond to a letter that was sent to the wrong address and 

| 

never received? I'm attaching a copy of Form 1098 to prove that 

| own/live at 20015 

Monte Vista along with copies of the Principal Residence Exemption Denial Notice that 

was sent to the wrong address? —Ae Depial 

fo lZi 

_io ote 

A024 trd ZL 

Fish pqreieviel Joffe 

sty gon 

0) HED fundies on 

go26. 

FWo 

Whole fers) 

Later 

Section 6: Jurisdictional Issues 

Indicate who denied the exemption under appeal: 

Assessor 

County Treasurer or Equalization 

Michigan Dept. of Treasury 

Board of Review 

Other 

[% 

If you checked “other” above, explain: 

List the date your Principal Residence Exemption or Qualified Agricultural Exemption was denied: 

1/2/2024 

Taxyear) denied 9920, 2021, 2022, 2023 

Fee Information 

A filing fee of $25.00 is required unless the property has a Principal Residence Exemption of at least 50% for all tax years at issue on the 

date this petition is filed. 

Signature “required 

£m 

3424

Page 5

COLEMAN A. YOUNG MUNICIPAL CENTER 

2 WOODWARD AVE. SUITE 804 

CITY OF DETROIT 

DETROIT, MI 48226 

OFFICE OF THE CHIEF FINANCIAL OFFICER 

PHONE 313-224-3035 

OFFICE OF THE ASSESSOR

Page 6

tmen

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

Michelle Booth-Foster, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000226

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 within 35 days after the final decision, ruling, or determination. 

See MCL 211.7cc and MCL 205.762a(2). 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 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Page 2

MTT Docket No. 26-000226

Page 2 of 6

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 24, 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

Michelle Booth-Foster, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000226

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 within 35 days after the final decision, ruling, or determination. 

See MCL 211.7cc and MCL 205.762a(2). 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 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Page 4

MTT Docket No. 26-000226

Page 4 of 6

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

Page 5

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or 

Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Michelle

M.I.

Last Name/Company Name

Booth-Foster

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

20015 Monte Vista St

City or Town

Detroit, MI

State

Michigan

ZIP Code

48221

Telephone Number

313-247-6153

Fax Number

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

boothfoster@aol.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

Parcel Identification Number:

16044889

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel 

form for information regarding any contiguous parcels. If no, you must file separate appeals for each non-

contiguous or non-adjoining parcels or you will be defaulted.

Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 

20015 Monte Vista St

Detroit, MI

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48221

Taxing Authority:

City of Detroit (Wayne)

County:

Wayne

Classification of Property:

Personal

Residential

Section 4: Check which of the following you are appealing

Principal Residence Exemption

Section 5: Explain the Reason for this Appeal

I purchased 20015 Monte Vista in 1994 and have lived there ever since. The City of Detroit conducted an audit and determined I didn't own or live at 20015 Monte 

Vista. A letter from the city was sent to 20029 Schaefer, an address that I don't live. A Notice of Denial of Principal Residence Exemption was issued because I didn't 

respond to the original letter. How can I respond to a letter that was sent to the wrong address and I never received? I'm attaching a copy of Form 1098 to prove that I 

own/live at 20015 Monte Vista along with copies of the Principal Residence Exemption Denial Notice that was sent to the wrong address? The denial letter is dated 

2024 and I didn't receive notification of this audit intil 2026. TWO WHOLE YEARS LATER!!

Section 6: Jurisdictional Issues

List the year(s) denied:

2020, 2021, 2022, 2023

Indicate who denied the exemption under appeal:

Local Unit 

If you checked “other” above, explain:

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied:

1/2/2024

Fee Information

A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition.

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

Michelle Booth-Foster

/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

Michelle Booth-Foster,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000226

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: March 24, 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

Michelle Booth-Foster,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000226

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: March 24, 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.

Page 1

AA 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

Pursuant to Tax Tribunal Rule (TTR) 273, 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 

M.A 

Last Name/Company Name 

Michelle 

Booth-Foster 

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

20015 Monte Vista 

City or Town 

State 

ZIP Code 

Detroit 

MI 

48221 

Telephone Number 31 3-247-61 53 

E-mail “DB (do 

enter unless 

you want 

MTT to send gil correspondence via e-mail) 

fos+€r 

Lom 

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

} 

First Name 

MI. 

Last Name 

Firm Name (if any) 

Mailing Address {No., Street, P.O. Box or Rural Route} 

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 Pro 

erty Information -use the multiple parce! form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

1 

[| Yes 

O No 

*If No, you must file separate appeals for each parcel 

Parcel (dentification Number: 

16044889 

Classification of Property: 

Real] 

Personal [ 

(check one} 

Agricultural J 

Commercial [J 

Industrial J 

Residential 

(8 

 Timber-Cutover (1 

Developmental 0 

Utility 

OJ (check one) 

Property Address (No., Street} 

20015 Monte Vista 

City or Town 

County 

State 

2IP Code 

Detroit 

Wayne 

Mi 

48221 

Taxing Authority (City or Township) 

Detroit 

Does the property have a Principal Residence Exemption of 50% or more for all tax years at issue? 

Yes 

a No

Page 2

bil 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing 

Principal Residence Exemption 

Oo Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

| purchased 20015 Monte Vista in 1994 and have lived there ever since. The City of 

Detroit conducted an audit and determined 

| didn't own or live at 20015 Monte Vista. A 

letter from the city was sent to 20029 Schaefer, an address that 

| don't live. A Notice of 

Denial of Principal Residence Exemption was issued because 

| didn't respond to the 

original letter. How can 

| respond to a letter that was sent to the wrong address and 

| 

never received? I'm attaching a copy of Form 1098 to prove that 

| own/live at 20015 

Monte Vista along with copies of the Principal Residence Exemption Denial Notice that 

was sent to the wrong address? —Ae Denial 

(eli. _iv fate 

A024 ord I Fest qeiicvect Ee ire 

Gp HD fui om 

g026. TWO 

Whole Yrs] 

Later) 

Section 6: Jurisdictional Issues 

Indicate who denied the exemption under appeat: 

Assessor 

County Treasurer or Equalization 

Michigan Dept. of Treasury 

Board of Review 

Other 

% 

If you checked “other” above, explain: 

List the date your Principal Residence Exemption or Qualified Agricultural Exemption was denied: 

1/2/2024 

Toxyearts) 

dened: 5020, 2021, 2022, 2023 

Fee Information 

A filing fee of $25.00 is required unless the property has a Principal Residence Exemption of at least 50% for all tax years at issue on the 

date this petition is filed. 

Signature required 

Petitigney 

og Attorney/Authprized Repflsentative’s Signatures” 

3% 22 

4

Page 3

COLEMAN A YOUNG MUNICIPAL CENTER 

2 WOODWARD AVE 

SUITE 80+ 

CITY OF DETROIT 

DETROIT 

MI 48226 

OFFICE OF THE CHIEF FINANCIAL OFFICER 

PHONE 313-224-3035 

OFFICE OF THE ASSESSOR 

FAX. 313-224-4270 

OPERATIONS AND ADMINISTRATIVE SERVICES 

E-Mail" AssessorsPREAudit@detroiny 

gov 

Pri 

Residence Exemption (PRE) Denial Notice 

Date: 

1/2 

"rg 

Aaxpayer Name: 

IMroperty Address 

7:16044889. 

BOOTH, MICHELLE 

20029 

SCHAEFER 

HWY 

DETROIT MI 48235-1591 

Pear tapi a 

Based upon the Principal Residence Exemption (PR) 

Audit that was conducted. the Principal Residence 

1 xempison far the 

above property has been dented 

Please find enclosed with this fetter; Notice of Denial Principal Residence 

Exemption 

Form 2742 

1 you disagree with this denial. vou may submit an appeal to the Residential Small 

Clanms Division of the Machiean [as 

Tiabunal within 33 days of the denial date: 

Request can be sent to Michigan Tas Tobunal at POBox 302320 Lanse 

Michivan 48909 or clectiomcally using the onhne petiaon forms at www michigan gov taxtib small-clanns 

1 you have any questions regarding tis niatter. contact us at 313-224-3055 or via email at 

AssessorsPRE Audie detrontn gon 

[SECTION 2 Applicable PRE Adjustments 

L 

Orig PRE 

Adj PRE 

2023 PRE Adjustment 

100.00 

100.00 

IN 

2022 PRE Adjustment 

i 

100.00 

0.00 

2021 PRE Adjustment 

100.00 

0.00 

. 

B 

2020 PRL Adjustment 

10000 

0.00

Page 4

Mohan 

Department of Treas 

2742 (Rev 7-271 

i 

City of Detroit 

ASSESSOR'S DATE STAMP 

Notice of Denial of Principal Residence Exemption 

Issued under authority af Pubkc Act 206 of 1393 

With this notice. you are notified that the Principal Residence Exemption on the property identified below has 

been denied. Hf you have questions about the denial, you may contact your local government or follow the 

appeal procedures specified below. For more information regarding the Principal Residence Exemption (PRE) 

please review the PRE guidelines at vavw.michigan.govipre. 

Type or print in blue or black ink 

PART 1; PROPERTY TNFORMATION Type or print legibly. Use a separate. form for each property number. 

FTI 

1 

1. 

Property tax wentdication number 

2. Name of Local Unit {Check Township or City} | 3. County 

l 

Townshin 

q 

16044889. 

Lown 

petroit 

WAYNE 

4. 

Sireet address of property [Provide a Complete

Page 5

Rock

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 PETITION FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or 

Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Michelle

M.I.

Last Name/Company Name

Booth-Foster

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

20015 Monte Vista St

City or Town

Detroit, MI

State

Michigan

ZIP Code

48221

Telephone Number

313-247-6153

Fax Number

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

boothfoster@aol.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

Parcel Identification Number:

16044889

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel 

form for information regarding any contiguous parcels. If no, you must file separate appeals for each non-

contiguous or non-adjoining parcels or you will be defaulted.

Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 

20015 Monte Vista St

Detroit, MI

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48221

Taxing Authority:

City of Detroit (Wayne)

County:

Wayne

Classification of Property:

Personal

Residential

Section 4: Check which of the following you are appealing

Principal Residence Exemption

Section 5: Explain the Reason for this Appeal

I purchased 20015 Monte Vista in 1994 and have lived there ever since. The City of Detroit conducted an audit and determined I didn't own or live at 20015 Monte 

Vista. A letter from the city was sent to 20029 Schaefer, an address that I don't live. A Notice of Denial of Principal Residence Exemption was issued because I didn't 

respond to the original letter. How can I respond to a letter that was sent to the wrong address and I never received? I'm attaching a copy of Form 1098 to prove that I 

own/live at 20015 Monte Vista along with copies of the Principal Residence Exemption Denial Notice that was sent to the wrong address? The denial letter is dated 

2024 and I didn't receive notification of this audit intil 2026. TWO WHOLE YEARS LATER!!

Section 6: Jurisdictional Issues

List the year(s) denied:

2020, 2021, 2022, 2023

Indicate who denied the exemption under appeal:

Local Unit 

If you checked “other” above, explain:

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied:

1/2/2024

Fee Information

A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition.

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

Michelle Booth-Foster

/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.