Michelle Lee Bell, Petitioner V Township Of Flint, 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 

Michelle Lee Bell, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003861 

 

Flint Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that Petitioner was placed in 

default on November 1, 2024, because Petitioner did not submit the correct petition 

form as required by Tribunal rules.1 On November 26, 2024, the Tribunal extended the 

time for Petitioner to cure the default by an additional 14 days and they have failed to 

respond. Petitioner has not complied with either order, and the latter stated that “failure 

to comply with this Order shall result in the dismissal of the case . . .” and referenced 

Grimm v Dep’t of Treasury.2 In Grimm, the Michigan Court of Appeals summarized 

factors that the Tribunal should consider before imposing the sanction of dismissal. 

Those factors are: 

 

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) 

the degree of compliance with other parts of the court's orders; (6) 

attempts to cure the defect; and (7) whether a lesser sanction would better 

serve the interests of justice.3 

 

Here, Petitioner’s failure to comply with multiple orders has established a history of 

deliberate delay. As a result, considering the factors involved and considering all 

options in determining what sanction is just and proper, the Tribunal finds that dismissal 

is appropriate, and a lesser sanction would not be appropriate in light of Petitioner’s 

history of noncompliance in this case. 

 

Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

 

1 The default order also indicated that Petitioner was required to file a copy of the notice giving rise to the 

appeal. On November 5, 2024, Respondent filed that notice with its answer, and as a result, that 

requirement of the default order was cured. 

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

3 Id. at 149.

Page 2

MTT Docket No. 24-003861 

Page 2 of 2 

 

This Order resolves all pending claims in this matter and closes this 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. 

 

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. 

 

 

Entered: December 23, 2024 

 

 

By _____________________________ 

bw/jcr 

 

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

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 Lee Bell, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003861 

Township of Flint,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

The Tribunal has considered the file in the above-captioned case and finds that it 

entered an order holding Petitioner in default on November 1, 2024.1 Petitioner was 

required to cure the default within 14 days. Petitioner has had ample time to comply, yet 

has failed to respond or submit the required filings. Though the Tribunal finds an 

extension of time to cure the default appropriate, Petitioner’s failure to comply with 

Tribunal orders and its Rules of Practice and Procedure has established a history of 

deliberate delay that would justify dismissal of the case for failure to timely comply with 

this Order.2 Therefore,

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

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

default: (1) file the documentation required by the November 1, 2024default order, (2) 

file a Motion to Set Aside Default, and (3) file proof the Motion and a copy of the 

documentation were served on Respondent. The foregoing must be filed with the 

Tribunal within 14 days of the entry of this Order.

Failure to comply with this Order may result in dismissal of the case, as provided by 

TTR 231.3 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 26, 2024

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 See also MCL 205.732.

Page 2

MTT Docket No. 24-003861

Page 2 of 6

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 provide 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 Lee Bell, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003861 

Township of Flint,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

The Tribunal has considered the file in the above-captioned case and finds that it 

entered an order holding Petitioner in default on November 1, 2024.4 Petitioner was 

required to cure the default within 14 days. Petitioner has had ample time to comply, yet 

has failed to respond or submit the required filings. Though the Tribunal finds an 

extension of time to cure the default appropriate, Petitioner’s failure to comply with 

Tribunal orders and its Rules of Practice and Procedure has established a history of 

deliberate delay that would justify dismissal of the case for failure to timely comply with 

this Order.5 Therefore,

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

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

default: (1) file the documentation required by the November 1, 2024default order, (2) 

file a Motion to Set Aside Default, and (3) file proof the Motion and a copy of the 

documentation were served on Respondent. The foregoing must be filed with the 

Tribunal within 14 days of the entry of this Order.

Failure to comply with this Order may result in dismissal of the case, as provided by 

TTR 231.6 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 26, 2024

4 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).” 

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

6 See also MCL 205.732.

Page 4

MTT Docket No. 24-003861

Page 4 of 6

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 5

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 Lee Bell, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003861 

Township of Flint,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

The Tribunal has considered the file in the above-captioned case and finds that it 

entered an order holding Petitioner in default on November 1, 2024.7 Petitioner was 

required to cure the default within 14 days. Petitioner has had ample time to comply, yet 

has failed to respond or submit the required filings. Though the Tribunal finds an 

extension of time to cure the default appropriate, Petitioner’s failure to comply with 

Tribunal orders and its Rules of Practice and Procedure has established a history of 

deliberate delay that would justify dismissal of the case for failure to timely comply with 

this Order.8 Therefore,

IT IS ORDERED that the time for Petitioner to cure the

Page 6

M

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Page 1

Phone: (810) 732-1350 

Fax: (810)732-0866 

www.flinttownship.org 

 

 

 

 

 

 

September 17, 2024 

 

Aaron & Michelle Bell 

4349 Kentwood Ave. 

Flint, MI 48507 

 

 

RE: 

Property Transfer for property located at 4349 Kentwood Ave. 

 Parcel Number: 07-35-579-062 

 

It has come to our attention that a "transfer of ownership" on the above property has taken place 

as of July 11, 2014. When a "transfer of ownership" has occurred it is the responsibility of the 

assessor to uncap the taxable value (TV) in the year following the "transfer of ownership". 

 

Your taxable value will be adjusted for the following years and amounts: 

 

Year 

Assessed Value 

Original Taxable Value 

Revised Taxable Value 

2015 

$42,400 

$40,770 

$42,400 

2016 

$45,900 

$40,890 

$42,527 

2017 

$50,000 

$41,258 

$42,909 

2018 

$52,100 

$42,124 

$43,810 

2019 

$54,100 

$43,134 

$44,861 

2020 

$59,600 

$43,953 

$45,713 

2021 

$66,000 

$44,568 

$46,352 

2022 

$76,100 

$46,038 

$47,881 

2023 

$87,700 

$48,339 

$50,275 

2024 

$94,800 

$50,755 

$52,788 

 

 

If you wish to appeal the transfer of ownership, you must file an appeal with the Michigan Tax 

Tribunal, P.O. Box 30232, Lansing, MI 48909 within 35 days of receiving this notice. 

 

If you have any questions, please feel free to contact me at (810) 732-1350. 

 

 

 

 

 

 

 

Sincerely, 

 

 

 

 

 

 

 

 

 

Paula Dotson 

 

 

 

 

 

 

Deputy Assessor

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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. 24-003861

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township of Flint (GENESEE)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Paula

M.I.

R

Last Name

Dotson

Firm Name (if any)

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

1490 S Dye Rd

City or Town

Flint

State

Michigan

ZIP Code

48532

Telephone Number

810-600-3227

Fax Number

810-732-0866

E-mail Address

pdotson@flinttownship.org

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.

N/A 

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

Respondent processed a delayed uncapping triggered by a land contract executed in 2014 and presented in 2024. Petitioner failed to file a Property Transfer 

Affidavit within the required 45 days of the change in ownership. The taxable value was adjusted for years 2015 through 2024. Petitioner was notified in writing. 

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)? 

If yes, check which BOR Petitioner attended: 

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

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

Genesee

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

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

September 17, 2024

Under what statutory section was the Taxable Value uncapped?

September 17, 2024

MCL 211.27a 

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?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If Yes, check which BOR Petitioner attended:

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

07-35-579-062

Classification of Property:

Real 

Residential

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

$94,800

Current Taxable Value as established by the BOR:

$52,788

What do you believe is the fair market value (also known as True Cash Value)?

$189,600

Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value.

$94,800

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

$52,788

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Paula Dotson

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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

Michelle Lee Bell,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003861

Township of Flint,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 277. As such, Petitioner must submit the notice within 

14 days of the entry of this Order.

Furthermore,

Petitioner filed the wrong petition for the issue being appealed. See TTR 277. As such, 

the petition is not properly pending. Petitioner must complete and return the appropriate 

petition for the issue being appealed within 14 days of the entry of this Order. The 

petition shall note the docket number assigned by the Tribunal and if filed utilizing the 

Tribunal’s e-filing system, must be filed on the assigned docket number as an 

“Amended Petition.” Small Claims petition forms can be found on our website at 

www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Petitioner 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 1, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003861

Page 2 of 4

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 provide 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 

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 219(5)

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 Lee Bell,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003861

Township of Flint,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 277. As such, Petitioner must submit the notice within 

14 days of the entry of this Order.

Furthermore,

Petitioner filed the wrong petition for the issue being appealed. See TTR 277. As such, 

the petition is not properly pending. Petitioner must complete and return the appropriate 

petition for the issue being appealed within 14 days of the entry of this Order. The 

petition shall note the docket number assigned by the Tribunal and if filed utilizing the 

Tribunal’s e-filing system, must be filed on the assigned docket number as an 

“Amended Petition.” Small Claims petition forms can be found on our website at 

www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Petitioner 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.ii 

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 1, 2024

Patricia L. Halm, Tribunal Chair

Page 4

MTT Docket No. 24-003861

Page 4 of 4

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

ii “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

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.

Lee

Last Name/Company Name

Bell

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

4349 Kentwood Ave

City or Town

Flint

State

Michigan

ZIP Code

48507

Telephone Number

810-240-4080

Fax Number

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

Mbell1218@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

Section 3: Subject Property Information

Parcel Identification Number:

25-07-35-579-062

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) 

4349 Kentwood Ave

Flint

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48507

Taxing Authority:

Township of Flint (GENESEE)

County:

Genesee

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

We received a letter in the mail stating the taxes on our home, located at 4349 Kentwood Ave. Flint, MI 48507, are being uncapped. We would like to appeal this as 

we bought the home from my husband's mother. The submitted document provided by Alexander Nissar was filed in error marking the house being sold with 

unrelated owners. She corrected the paperwork and it is included in the documents we are submitting. 

According to this link https://www.michigan.gov/-

/media/Project/Websites/treasury/MISC_9/TransferOwnershipGuidelines.pdf?rev=0e0f227ee9694952b2f0bafc02f42601

which is a document for Transfer of Ownership Guidelines in the State of Michigan, on page 15 under Children and Other Relatives it states: 

Children and other Relatives

Is a transfer of property from a parent to a child a transfer of ownership?

No. From December 31, 2013, through December 30, 2014, this would be an exempt conveyance only if the property conveyed was classified residential real and, if 

the use of the real property does not change rolling the transfer of ownership. See MCL 211.27a(7)(t).

The transfer of Ownership occurred on July 11, 2014 which is between the dates of December 2013 and December 2014 so according to this documentation we should 

be exempt from having the taxes on the house uncapped. 

Therefore, we are petitioning to appeal the uncapping of 4349 Kentwood Ave, Flint, MI 48507

Section 6: Jurisdictional Issues

List the year(s) denied:

2015, 2016, 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024

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:

September 17, 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 Lee Bell

/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 Lee Bell,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003861

Township of Flint,

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 279. 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: November 1, 2024

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 provide 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 Lee Bell,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003861

Township of Flint,

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 279. 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: November 1, 2024

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 provide 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

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.

Lee

Last Name/Company Name

Bell

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

4349 Kentwood Ave

City or Town

Flint

State

Michigan

ZIP Code

48507

Telephone Number

810-240-4080

Fax Number

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

Mbell1218@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

Section 3: Subject Property Information

Parcel Identification Number:

25-07-35-579-062

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) 

4349 Kentwood Ave

Flint

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48507

Taxing Authority:

Township of Flint (GENESEE)

County:

Genesee

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

We received a letter in the mail stating the taxes on our home, located at 4349 Kentwood Ave. Flint, MI 48507, are being uncapped. We would like to appeal this as 

we bought the home from my husband's mother. The submitted document provided by Alexander Nissar was filed in error marking the house being sold with 

unrelated owners. She corrected the paperwork and it is included in the documents we are submitting. 

According to this link https://www.michigan.gov/-

/media/Project/Websites/treasury/MISC_9/TransferOwnershipGuidelines.pdf?rev=0e0f227ee9694952b2f0bafc02f42601

which is a document for Transfer of Ownership Guidelines in the State of Michigan, on page 15 under Children and Other Relatives it states: 

Children and other Relatives

Is a transfer of property from a parent to a child a transfer of ownership?

No. From December 31, 2013, through December 30, 2014, this would be an exempt conveyance only if the property conveyed was classified residential real and, if 

the use of the real property does not change rolling the transfer of ownership. See MCL 211.27a(7)(t).

The transfer of Ownership occurred on July 11, 2014 which is between the dates of December 2013 and December 2014 so according to this documentation we should 

be exempt from having the taxes on the house uncapped. 

Therefore, we are petitioning to appeal the uncapping of 4349 Kentwood Ave, Flint, MI 48507

Section 6: Jurisdictional Issues

List the year(s) denied:

2015, 2016, 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024

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:

September 17, 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 Lee Bell

/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.