Nathan T Burns, Petitioner V City Of Detroit, Respondent

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Nathan T Burns, 

 

 

 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

 

 

 

 

 

SMALL CLAIMS DIVISION 

 

MTT Docket No. 24-003392 

 

 

 

 

 

 

 

 

 

v 

 

 

 

 

 

 

 

Case Type: Uncapping 

 

City of Detroit, 

 

 

 

 

 

Presiding Judge 

 

Respondent. 

 

 

 

 

Marcus L. Abood 

 

 

ORDER OF DISMISSAL 

 

Location of Hearing: 

 

 

Telephonic 

Hearing Held on: 

 

 

 

April 30, 2025 

Appearances on Behalf of Petitioner: 

Nathan Burns 

Appearances on Behalf of Respondent: Stephanie Hodges 

 

PROCEDURAL HISTORY 

 

On May 16, 2024, the March BOR issued the decision indicating that the subject 

property’s Taxable Value (TV) was uncapped for tax year 2024 under MCL 211.27a. 

 

Petitioner filed a petition with the Tribunal on May 29, 2024. On September 10, 2024, 

the Tribunal issued an order placing Petitioner in default for failing to pay the filing fee 

with the petition. On September 23, 2024, Petitioner paid the filing fee for the petition. 

On September 30, 2024, the Tribunal issued an order setting aside Petitioner’s default. 

On October 9, 2024, Respondent filed an answer. 

 

The amount of the TV in dispute, as set forth in the pleadings, for all tax years at issue 

is within the jurisdictional limits of the Small Claims Division.1 Further, the property’s TV 

for subsequent tax years is included in this proceeding.2 

 

ISSUES AND APPLICABLE LAW 

 

The issue in this matter is whether Petitioner has proven by a preponderance of the 

evidence that the subject property’s TV was improperly uncapped under MCL 211.27a. 

 

1 See MCL 205.762(1). 

2 See MCL 205.737(5)(b).

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MTT Docket No. 24-003392 

Page 2 of 7 

 

Under the General Property Tax Act, property taxes are based on the property’s TV for 

the tax year(s) at issue. 

MCL 211.27a provides that a property’s TV is the lesser of the property’s SEV or 

capped TV, and a property’s capped TV is, absent a transfer of ownership, determined 

mathematically by taking into consideration the prior tax year’s TV, statutory losses, the 

lesser of the rate of inflation or 5%, and statutory additions, including omitted property 

(i.e., property not previously assessed).3 

MCL 211.27a(6) defines “transfer of ownership,” in relevant part, as follows: 

As used in this act, "transfer of ownership" means the conveyance of title 

to or a present interest in property, including the beneficial use of the 

property, the value of which is substantially equal to the value of the fee 

interest. Transfer of ownership of property includes, but is not limited to, 

the following: 

(a) A conveyance by deed. 

 

Pursuant to R 792.10133, after hearing, the Tribunal must issue a final decision in 

writing. Additionally, “[a] written final decision shall include separate sections entitled 

“findings of fact” and “conclusions of law.’” Findings of fact “shall include a concise 

statement of the underlying supporting facts” that are “based exclusively on the 

evidence.”4 Consequently, the Tribunal has not addressed every piece of evidence or 

every inference that might lead to a conflicting conclusion and has rejected evidence 

contrary to its findings. Furthermore, “[e]ach conclusion of law shall be supported by 

authority or reasoned opinion.”5 Accordingly, the Tribunal will outline the summary of 

evidence, findings of facts, and conclusions of law, before ultimately rendering 

judgment. 

 

SUMMARY OF EVIDENCE 

 

A. Petitioner’s Evidence 

 

Petitioner’s contentions of TV: 

 

Parcel Number: 

 

21079044-5 

Year

TV

2024

$8,687

 

 

3 See MCL 211.34d. 

4 See also MCR 2.517(a). 

5 Id.

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MTT Docket No. 24-003392 

Page 3 of 7 

 

The exhibits offered by Petitioner may be viewed at line-item entry 1 of the docket 

maintained in this case.6 

 

The following exhibits were submitted into evidence: 

 

1. Evidence, filed on May 29, 2024 

a. March Board of Review Decision. 

 

No exhibits were excluded from evidence. 

 

Based on the pleadings, admitted exhibits, and sworn testimony, Petitioner contends 

that the subject dwelling is gutted out. There is no bathroom or kitchen. The property 

has experienced vandalism. Petitioner is trying to make repairs but is a truck driver and 

is often on the road. Petitioner argues that Respondent’s photographs of the subject 

property are incomplete. 

 

On rebuttal, Petitioner owned the subject property as a non-profit with his former 

girlfriend for 10 years. The transfer from Petitioner’s girlfriend does not constitute a 

transfer resulting in uncapping. 

 

B. Respondent’s Evidence 

 

The property’s TV, as confirmed by the BOR, for the tax year(s) at issue: 

 

Parcel Number: 

 

21079044-5 

Year

TV

2024

$39,600

 

No exhibits were submitted into evidence. 

 

Based on the pleadings and sworn testimony, Respondent contends that the subject’s 

change in ownership caused the uncapping in the subsequent year. Specifically, 

Petitioner purchased the subject from his former girlfriend on September 13, 2023, for 

$100. 

 

FINDINGS OF FACT 

 

The following facts were proven by a preponderance of the evidence: 

 

1. The subject property is located at 21619 Moross Street, in the city of Detroit and 

within Wayne County. 

2. The subject property is classified as residential. 

3. Respondent uncapped the subject property’s TV based on the transfer of the 

subject property to Petitioner. 

 

6 The docket is located on the Tribunal’s website at Tax Docket Lookup Search Page and may be 

accessed by entering the docket number assigned to this case.

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MTT Docket No. 24-003392 

Page 4 of 7 

 

4. Petitioner did not file a property transfer affidavit with Respondent, as required by 

MCL 211.27a(10). 

5. Petitioner asserts that the subject property’s TV should not have been uncapped 

because

Page 5

MTT

Page 6

M

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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

Nathan T Burns,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003392

City of Detroit, 

Respondent.

NOTICE OF TELEPHONE HEARING

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

generally 30 minutes in length. 

HEARING DATE:

April 30, 2025 

HEARING TIME:

10:30 AM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

170816304 

 

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

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

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

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

party or parties in default.

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

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

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

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

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

dokumento.

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MTT Docket No. 24-003392

Page 2 of 12

HEARING INFORMATION – PLEASE READ IMMEDIATELY

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

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

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. A party is expected to 

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

includes attending the hearing on time, silencing cell phones, and dressing in appropriate clothing for in-person 

hearings. The hearing may be recorded for notetaking purposes, but the recording is not a formal record, 

unless otherwise provided for by the Tribunal.

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

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

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

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

testimony.

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

and the opposing party at least 21 days before the hearing date even if the documents were previously 

submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not 

timely submitted to the Tribunal and the opposing party, the documents may be excluded. Documents may be 

submitted 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 submission by e-mail. If sent by mail, the documents must be sent to 

the opposing party or their authorized representative at the address identified in the petition or answer for that 

party or authorized representative, unless the party or authorized representative filed an appearance or other 

documentation identifying a different mailing address. The documents do not need to be resubmitted after 

the Notice of Hearing if they were previously submitted to the Tribunal and the opposing party.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged, as indicated above.

Inclusion of Subsequent Tax Years: Subsequent tax year assessments are automatically included in a 

valuation appeal once the assessment has been established for that tax year unless the Tribunal grants the 

exclusion of the subsequent tax year. For purposes of administrative efficiency, the Tribunal considers this 

date April 1st. As such, the parties should be prepared to discuss all additional assessments at hearings to be 

conducted on or after April 1st. If the hearing is to be conducted prior to April 1st, taxpayers would be required to 

file a new petition and, if necessary, protest the subsequent tax year assessment at the March Board of 

Review for that tax year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. 

The following motions and requests (including subpoenas) may be filed by either party regarding the scheduled 

hearing. Motions and requests may be submitted by mail or through the Tribunal’s “e-filing” system, if available. 

If a motion or request is not granted or the Tribunal has not notified you that it has been granted, you are 

required to attend the hearing.

1. Motion to Adjourn: A party may request the hearing be rescheduled (i.e. adjourned). The motion must be 

submitted to the Tribunal and the opposing party at least 28 days before the hearing unless there are 

emergency circumstances. The emergency circumstances must be detailed to justify the granting of what 

would otherwise be considered a late motion. A $25 fee is required for the filing of the motion unless the case 

involves the valuation of property and the property at issue had a principal residence exemption of at least 50% 

at the time the petition was filed, for the tax years at issue, or the sole issue being appealed relates to a

Page 3

MTT Docket No. 24-003392

Page 3 of 12

poverty exemption. If the motion is not granted or the Tribunal has

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

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

Nathan T Burns,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003392

City of Detroit,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

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.

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.

Page 2

MTT Docket No. 24-003392

Page 2 of 8

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: December 9, 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 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

Nathan T Burns,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003392

City of Detroit,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

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.

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

Page 4

MTT

Page 5

STATE

Page 6

MT

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003392

Section 1: Respondent’s Contact Information

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

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

Stephanie

M.I.

Last Name

Hodges

Firm Name (if any)

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

1840 Maple Park Dr E

City or Town

Canton

State

Michigan

ZIP Code

48188-4826

Telephone Number

313-655-4806

Fax Number

E-mail Address

hodgess@detroitmi.gov

Section 3: Subject Property Information

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

No

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

No 

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

In accordance with the Michigan Constitution, a transfer of ownership will cause the taxable value of the transferred property to uncap in the calendar year 

following the year of the transfer of ownership unless otherwise exempt from uncapping. This means that the taxable value of the property will become equal to the 

State Equalized Value (SEV). In the following year, after the uncapping, the property will "recap," and the taxable value will increase by the rate of inflation or by 

no more than 5%. If the taxpayer would like to protest the assessment, they may do so at the ABOR. 

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?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

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

N/A

Under what statutory section was the Taxable Value uncapped?

N/A

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Did Petitioner request the exemption at the BOR? 

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:

21079044-5

Classification of Property:

Real 

Residential

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

39,600

Current Taxable Value as established by the BOR:

39,600

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

79,112

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

39,600

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

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Stephanie Hodges

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

Nathan T Burns, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003392

City of Detroit,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on September 10, 2024, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 30, 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

Nathan T Burns, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003392

City of Detroit,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on September 10, 2024, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 30, 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

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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

Nathan T Burns,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003392

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not pay the required fee for the filing of the petition. See TTR 267. 

Because of this, the appeal is not properly pending. Petitioner must pay the required fee 

for the filing of the petition within 14 days of the entry of this Order. A filing fee calculator 

can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the payment 

may not be made via e-filing.

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: September 10, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003392

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

Nathan T Burns,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003392

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not pay the required fee for the filing of the petition. See TTR 267. 

Because of this, the appeal is not properly pending. Petitioner must pay the required fee 

for the filing of the petition within 14 days of the entry of this Order. A filing fee calculator 

can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the payment 

may not be made via e-filing.

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: September 10, 2024

Patricia L. Halm, Tribunal Chair

Page 4

MTT Docket No. 24-003392

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 

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)

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 

JUN 9 4 2094 

MICHIGAN Tax TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

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 

M.l 

Last Name/Company Name 

J) athan 

T Doehs 

mL 

Lodns 

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

216l9 

 Jores¢ 

City or Town’ 

” 

i 

State 

ZIP Code 

" 

Telephone Number 

Fax Number 

298-2540 

71L 

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

pose 

ndlhan th 953 

A 

gael. lpm 

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 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

If you are appe: 

ing more than one parcel, are they contiguous or adjoining? 

parcels areyou | [] ves* 

No**

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

[J True Cash and Taxable Value 

[J Poverty Exemption 

[OO Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[PF Gnoapping of Taxable Value 

[OO Eligible Manufacturing Personal Property (ESA) 

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

0 classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

ki 

having 

Problem 5 wo Fe my Faxes 

now, 

Z receipe) frets 

From 

a non profi? Company. 

Fablessing! 

T jest dewivd 

LT conf 

gf ford 

for my Fakes 

Fo 50 co, 

Hig letter 

05/45] 

To ba Vs Ya plan now, 

EP Fogarty 15 no jncond, Fon Horihyt Tie 

Fig 5 

17 going Fo pe, Please sYop Them from 

po 17, PL Ahpe rm Aebtf. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

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

No 

First 

Yim [4] hegri 9 

Q bo oT Thy 

05a) ay 

If Yes, check which BOR you attended AND attach the BOR decision: O March 

O July 

O December 

/ 

If No, check the applicable reason(s): 

[| 

ot required to attend 

Assessment Change Notice was not received by Petitioner 

Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

f ANSING 

DIRECTOR 

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

“EIDE RORD 128 £ 16.5°F 107 Ebleny EsT5084856 pf JTF, WC) 

ar 59 toheun ave) 

901 36.5% 199 

Agricultural 

Commercial 

Industrial 

Suing) 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

fele-2 9, 600 

AFler 

39.600 

Current Taxabléd Value as established by the BOR: 

Bofors s 

2687 

AFter 

39,566 

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

Lh net 

cued 

my 

needs 

alst of work 

[tying 

to work's: Tsp 

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

27 syne 

If you "AT Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

I 

v5 

kK now 

ib 

There 

changing 

From 

2.682 to 39,400 

| 

Section 8: Classification Information *oniy the mi Dept of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

a 

Agricultural 

Commercial 

Industrial Resp 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

[m] 

Agricultural 

Commercial 

Industrial i 

Timber-Cutover 

Developmental 

Utility 

(check one) 

If improved property, how is the property currently being used? 

ESF 

amt 1 

my 

primary Properly. 

they (Smy ho nse 

Ifimproved property, for what use was the property designed? 

TH my AL 

mary 

A ropirry 

This 

ts myhome, 

plus on sTeying here

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

0 Yes 

fio 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

[7 

ves Be 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus 

$25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If your property

Page 5

Co

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

Nathan T Burns,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003392

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 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: September 10, 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

Nathan T Burns,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003392

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 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: September 10, 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

RECEIVED 

JUN 9 4 2094 

MICHIGAN Tax TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

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 

M.l 

Last Name/Company Name 

J) athan 

T Doehs 

mL 

Lodns 

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

216l9 

 Jores¢ 

City or Town’ 

” 

i 

State 

ZIP Code 

" 

Telephone Number 

Fax Number 

298-2540 

71L 

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

pose 

ndlhan th 953 

A 

gael. lpm 

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 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

If you are appe: 

ing more than one parcel, are they contiguous or adjoining? 

parcels areyou | [] ves* 

No**

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

[J True Cash and Taxable Value 

[J Poverty Exemption 

[OO Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[PF Gnoapping of Taxable Value 

[OO Eligible Manufacturing Personal Property (ESA) 

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

0 classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

ki 

having 

Problem 5 wo Fe my Faxes 

now, 

Z receipe) frets 

From 

a non profi? Company. 

Fablessing! 

T jest dewivd 

LT conf 

gf ford 

for my Fakes 

Fo 50 co, 

Hig letter 

05/45] 

To ba Vs Ya plan now, 

EP Fogarty 15 no jncond, Fon Horihyt Tie 

Fig 5 

17 going Fo pe, Please sYop Them from 

po 17, PL Ahpe rm Aebtf. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

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

No 

First 

Yim [4] hegri 9 

Q bo oT Thy 

05a) ay 

If Yes, check which BOR you attended AND attach the BOR decision: O March 

O July 

O December 

/ 

If No, check the applicable reason(s): 

[| 

ot required to attend 

Assessment Change Notice was not received by Petitioner 

Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

f ANSING 

DIRECTOR 

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

“EIDE RORD 128 £ 16.5°F 107 Ebleny EsT5084856 pf JTF, WC) 

ar 59 toheun ave) 

901 36.5% 199 

Agricultural 

Commercial 

Industrial 

Suing) 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

fele-2 9, 600 

AFler 

39.600 

Current Taxabléd Value as established by the BOR: 

Bofors s 

2687 

AFter 

39,566 

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

Lh net 

cued 

my 

needs 

alst of work 

[tying 

to work's: Tsp 

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

27 syne 

If you "AT Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

I 

v5 

kK now 

ib 

There 

changing 

From 

2.682 to 39,400 

| 

Section 8: Classification Information *oniy the mi Dept of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

a 

Agricultural 

Commercial 

Industrial Resp 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

[m] 

Agricultural 

Commercial 

Industrial i 

Timber-Cutover 

Developmental 

Utility 

(check one) 

If improved property, how is the property currently being used? 

ESF 

amt 1 

my 

primary Properly. 

they (Smy ho nse 

Ifimproved property, for what use was the property designed? 

TH my AL 

mary 

A ropirry 

This 

ts myhome, 

plus on sTeying here

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

0 Yes 

fio 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

[7 

ves Be 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus 

$25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If your property

Page 5

Co

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.