Michelle R Mathis Petitioner V Township Of Mt Morris 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 R Mathis,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000684

Township of Mt Morris,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 26-000684

Page 2 of 2

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

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 R Mathis,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000684

Township of Mt Morris,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption

Page 4

MTT

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

PROPERTY TAX APPEAL ANSWER FORM

POVERTY EXEMPTION

MTT DOCKET NO. 26-000684

Respondent’s Contact Information:

Filer Type

Local Unit of Government

Local Unit of Government

Township of Mt Morris (GENESEE)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Linda

M.I.

A

Last Name

Spearling

Firm Name (if any)

Mt. Morris Township Assessing

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

5447 Bicentennial Dr

City or Town

Mt. Morris

State

Michigan

ZIP Code

48458

Telephone Number

810-785-1054

E-mail Address

lspearling@mtmorristwp.org

Subject Property Information:

Parcel Identification Number(s):

14-34-577-109

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

N/A

Classification of Property: Real (check one)

Residential (check one)

Please Explain Your Response to this Appeal:

Petitioner applied for a poverty exemption and was denied by the Board of Review for exceeding income limits. The petitioners household has 2 in the household 

with income reported of $1601.00 +$1480.00 = $3081 per month or $36,972 a year. the income limit for 2 in the household is $21,150. Even if we considered 1 

income in the family her income exceeds the income limit to qualify for a poverty exemption by the township guidelines. Her income is $19,212 per year and 

income limit to qualify is $15,650. She talked to someone at county who just told her she would qualify, but based on the townships poverty exemption 

guidelines she does not meet the income and therefore the Board of Review denied her based on exceeding income limits.

Jurisdictional Issues:

Did Petitioner request a Poverty Exemption at a BOR?

Yes

Check which Board of Review took action: 

March

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

2026-03-11

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

Respondent’s Signature: 

/s/ Linda A Spearling

Attorney or Authorized Agent’s Signature:

/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

Michigan Jer i:iment of Treasury 

4 @ 

EY 

618 (Rev. 12-25 

Petition to Board of Review 

L-4035 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal 

unless you first protest to the Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may 

not appeal property classification to the State Tax Commission unless you first protest to the Board of Review. 

JE COMPLETED BY OWNER OR OWNER'S AGENT 

wwner's Name (Please Print or Type) 

Petitioner's Name (If Other than Owner. Please Print or Type) 

MATHIS, MICHELLE 

Township or City 

County 

Year of Appeal 

MT. MORRIS TOWNSHIP 

Genesee 

262 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of 

the following described property: 

Property Identified (Parcel code required. Property address & legal description optional) 

: 

14-34-577-109 

LOTS 196 197 & 198 WASHINGTON PARK SUB (74) 

3065 ROANOKE ST 

Protested Item 

§) 

Assessed Value 

Tentative 

[J Taxable Status 

[J 

Classification 

O 

Qualifed Agricultural 

~ 

. 

Taxable Value 

(exemption) 

Property Exemption 

1. PROTEST OF ASSESSMENT 

Complete this section for a protest of assessed value 

, including assessed value changes associated with exempt status and denied or late filed personal 

property forms. 

Assessed Amount 

Owner's 

Egtimate 

2 0 

Value a Value) 

25,600 

Ve 

2. PROTEST OF TAXABLE VALUE 

Complete this section for a protest of Taxable value 

REASON: 

[0 

value of Losses 

[1 

Value of Additions 

” Poverty Exemption 

[0 

Uncapping % 

ROTEST OF CLASSIFICATION 

Ti 

Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance with section 211.34c of the 

Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on that property's status as a homeowner's principal residence 

or qualified agricultural property. 

Classification of property on this year's assessment roll: 

401 

Classification should be: (Please check one of the following) 

[0 

Agricultural 

[J Industrial 

[J Timber Cutover 

[] Utility (Personal Property Only) 

O 

commercial 

0 Residential 

pevelopmental 

4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural property, the owner may appeal this 

action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING 

MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES. 

Percent qualified agricultural exemption granted by assessor: (Enter 0 if exemption is denied) 

[Percent qualified agricultural exemption requested by Owner: (Enter 100 if full 

exemption requested) 

REASON FOR PROTEST 

State reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or qualified agricultural property exemption. 

a 

or 

Top 

DRL no JRE 

/) 

CERTIFICATION _~/ J 

7/7] 

Sianature 

Lfu Java (p0)s2d-qu 

Ad 21), Dun A 

jn ) 5) Yess

Page 2

] 

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

[7 

ion Number 

Parcel Code 

PIO 

14-34-577-109 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

Denied 

O 

Assessed Value Changed From: 

25,600 

To: 

[ 

| 

/ 

Record of Vote - Board or three member comm 

of board 

5 

/ 

( UP 

1 no 

O no 

& 

Member: 

ves 

[J noZl_ 

flals 

Chairperson: 4 YES 

L 

Member: 

bY YES 

Initial 

Initials 

Reason for Board Action: 

GALLS 

amaemue nuts fost puveahy 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

PO Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

ppealed by May 31. Agricultural Real, Residential Real, Timber - Cutover Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on 

Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

Rl 

Denied 

0 

Tentative Taxable Value Changed From: 

15,023 

To: 

/ 

(See attached L-4035A) 

Record of Vote - Board or three member committee of board. 

Chairperson: 

Kf, ves 

O wT 

Member: 

JX 

ves 

O 

nol 

CC Member: 

A 

ves 

O N% 

Initials 

ials 

Initials 

Reason for Board Action: 

UU Coa, Lneome Din 

fg Bove 

I” 

disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

| 

x 30232, Lansing MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

lappealed by May 31. Agricultural Real, Residential Real, Timber - Cutover Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on 

Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

3. CLASSIFICATION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

O 

Denied 

O 

Classification Changed From: 

401 

To: 

Record of Vote - Board or three member committee of board. 

Chairperson: 

[] Yes 

[J] No——

Page 3

par

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

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

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

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Michelle

M.I.

R

Last Name/Company Name

Mathis

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

3065 Roanoke Street

City or Town

Flint

State

Michigan

ZIP Code

48504

Telephone Number

8108746111

Fax Number

E-mail Address

1elite2u@gmail.com

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

First Name

Michelle

M.I.

Renee

Last Name

Mathis

Firm Name (if any)

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

3065 Roanoke St

City or Town

Flint

State

Michigan

ZIP Code

48504

Telephone Number

810-874-6111

Fax Number

E-mail Address 

1elite2u@gmail.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

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

3065 Roanoke Street

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Flint

Michigan

48504

Taxing Authority (City or Township)

Township of Mt Morris (GENESEE)

County 

Genesee

Section 4: Issues Being Appealed (check all that apply)

Poverty Exemption

 

Section 5: Explain the Reason for this Appeal

I am submitting this formal appeal of the denial of my 2026 Poverty Exemption under MCL 211.7u. The stated reason for denial was that my household income 

exceeded the township’s poverty guideline. I respectfully request reconsideration because the denial does not reflect the full scope of my financial hardship, nor does 

it account for the programs and assistance available to Genesee County homeowners—including those whose income exceeds the township’s guideline.

1. My Income Does Not Reflect My Actual Ability to Pay

Although my household income is under $40,000, my actual disposable income is significantly lower due to essential expenses, ongoing hardship, and 

circumstances beyond my control. Michigan law requires the Board to evaluate whether a taxpayer is “unable to contribute to the public charges”—not simply 

whether income exceeds a chart.

2. Genesee County’s Rocket Community Fund Grant Applies to My Situation

Genesee County participates in the Rocket Community Fund $100,000 Homeowner Assistance Grant, which provides one‑on‑one assistance to all homeowners 

regardless of income. This program exists because many Genesee County households—especially in Mt. Morris Township—face financial hardship even when their 

income is above traditional poverty thresholds.

My income level falls within the range explicitly supported by this countywide program, demonstrating that my financial hardship is recognized at the county level 

and should be considered by the township as well.

3. Michigan Law Requires Individualized Hardship Review

Under MCL 211.7u, the Board must consider:

Total household resources

Necessary living expenses

Extraordinary or unavoidable hardship

Whether the taxpayer can realistically contribute to public charges

The law does not permit automatic denial based solely on exceeding a guideline chart. My circumstances—including essential expenses, financial instability, and 

documented hardship—show that I am unable to pay the 2026 property taxes without risking further financial harm.

4. I Have Submitted All Required Documentation

I have included complete income documentation for all household members, along with supporting hardship records. If any documents were missing at the time of 

the initial review, they are now included.

5. Request for Relief

I respectfully request that the Board of Review:

Reconsider my 2026 Poverty Exemption application under the full hardship criteria of MCL 211.7u

Acknowledge that my income level is consistent with county‑recognized hardship programs

Grant the exemption or an alternative hardship‑based reduction

Thank you for your time and consideration. I appreciate the Board’s responsibility and respectfully ask for relief based on the totality of my circumstances.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If Yes, check which BOR you attended AND upload the BOR decision: 

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? Yes

If Yes, check which BOR considered your application AND upload the BOR decision: March

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 

Classification of Property:

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

Current Taxable Value as established by the BOR:

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

 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

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

Section 8: Classification Information *Only the MI Dep’t of Treasury

Page 4

ST

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 R Mathis,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000684

Township of Mt Morris,

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: July 7, 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 R Mathis,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000684

Township of Mt Morris,

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: July 7, 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

MT MORRIS CHARTER TOWNSHIP 

S447 BICENTENNIAL DR 

MT MORRIS, M1 48458 

MATHIS, MICHE 

3065 ROANOK |: ST 

FLINT, M) 48504 

hank you for attending this years March 

B 

0 compute your assessment ang taxable 

The Board has completed their review 

hey have made the following deterny 

Board of Review Comments 

(If the above 

am 

ZX 

==

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

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

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

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Michelle

M.I.

R

Last Name/Company Name

Mathis

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

3065 Roanoke Street

City or Town

Flint

State

Michigan

ZIP Code

48504

Telephone Number

8108746111

Fax Number

E-mail Address

1elite2u@gmail.com

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

First Name

Michelle

M.I.

Renee

Last Name

Mathis

Firm Name (if any)

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

3065 Roanoke St

City or Town

Flint

State

Michigan

ZIP Code

48504

Telephone Number

810-874-6111

Fax Number

E-mail Address 

1elite2u@gmail.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

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

3065 Roanoke Street

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Flint

Michigan

48504

Taxing Authority (City or Township)

Township of Mt Morris (GENESEE)

County 

Genesee

Section 4: Issues Being Appealed (check all that apply)

Poverty Exemption

 

Section 5: Explain the Reason for this Appeal

I am submitting this formal appeal of the denial of my 2026 Poverty Exemption under MCL 211.7u. The stated reason for denial was that my household income 

exceeded the township’s poverty guideline. I respectfully request reconsideration because the denial does not reflect the full scope of my financial hardship, nor does 

it account for the programs and assistance available to Genesee County homeowners—including those whose income exceeds the township’s guideline.

1. My Income Does Not Reflect My Actual Ability to Pay

Although my household income is under $40,000, my actual disposable income is significantly lower due to essential expenses, ongoing hardship, and 

circumstances beyond my control. Michigan law requires the Board to evaluate whether a taxpayer is “unable to contribute to the public charges”—not simply 

whether income exceeds a chart.

2. Genesee County’s Rocket Community Fund Grant Applies to My Situation

Genesee County participates in the Rocket Community Fund $100,000 Homeowner Assistance Grant, which provides one‑on‑one assistance to all homeowners 

regardless of income. This program exists because many Genesee County households—especially in Mt. Morris Township—face financial hardship even when their 

income is above traditional poverty thresholds.

My income level falls within the range explicitly supported by this countywide program, demonstrating that my financial hardship is recognized at the county level 

and should be considered by the township as well.

3. Michigan Law Requires Individualized Hardship Review

Under MCL 211.7u, the Board must consider:

Total household resources

Necessary living expenses

Extraordinary or unavoidable hardship

Whether the taxpayer can realistically contribute to public charges

The law does not permit automatic denial based solely on exceeding a guideline chart. My circumstances—including essential expenses, financial instability, and 

documented hardship—show that I am unable to pay the 2026 property taxes without risking further financial harm.

4. I Have Submitted All Required Documentation

I have included complete income documentation for all household members, along with supporting hardship records. If any documents were missing at the time of 

the initial review, they are now included.

5. Request for Relief

I respectfully request that the Board of Review:

Reconsider my 2026 Poverty Exemption application under the full hardship criteria of MCL 211.7u

Acknowledge that my income level is consistent with county‑recognized hardship programs

Grant the exemption or an alternative hardship‑based reduction

Thank you for your time and consideration. I appreciate the Board’s responsibility and respectfully ask for relief based on the totality of my circumstances.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If Yes, check which BOR you attended AND upload the BOR decision: 

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? Yes

If Yes, check which BOR considered your application AND upload the BOR decision: March

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 

Classification of Property:

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

Current Taxable Value as established by the BOR:

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

 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

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

Section 8: Classification Information *Only the MI Dep’t of Treasury

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ST

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