Michigan

Noleggi Sullago LLC, Petitioner V Township Of Dexter, Respondent

Petitioner: Noleggi Sullago LLC
Respondent: Township Of Dexter

Case overview

Docket number: 25-003197-TT
Status: Disposed
CaseType: SC Property
Division: Small Claims Division
County: Washtenaw
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
8	Consent Judgment	Not recorded	Not recorded	10/09/2025	Not recorded	Download
7	Granted	Not recorded	6	10/09/2025	Not recorded	Download
6	A Stipulation has been received.	Not recorded	Not recorded	10/02/2025	$25.00	Download
5	Answer was received	RESP	Not recorded	08/28/2025	Not recorded	Download
4	Notice of Filing	Not recorded	Not recorded	09/11/2025	Not recorded	Download
3	Petition has been verified	PET	1	08/21/2025	Not recorded	Download
2	Notice of Docket Number SC	Not recorded	Not recorded	08/21/2025	Not recorded	Download
1	A petition was received.	PET	Not recorded	06/12/2025	$300.00	Download

Documents

25-003197 Consent Judgment.pdfRead complete document text →

Read document text excerpt

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Noleggi Sullago LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003197 

 

Dexter Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L Halm 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms, and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2020, through June 30, 2022, at the rate of 4.25%, 

(ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after 

December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 

2023, through December 31, 2023, at the rate of 8.25%, (v) after December 31, 2023, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-003197 

Page 2 of 2 

 

through June 30, 2024, at the rate of 9.30%, (vi) after June 30, 2024, through December 

31, 2024, at the rate of 9.50%, (vii) after December 31, 2024, through June 30, 2025, at 

the rate of 9.47%, and (viii) after June 30, 2025, through December 31, 2025, at the rate 

of 8.66%. 

 

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

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: October 9, 2025 

sy 

 

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.

25-003197.pdfRead complete document text →

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Page 1

LONNIE SCOTT 

SUPERVISOR 

MICHELLE 

STAMBOULELLIS 

DEXTER TOWNSHIP 

wo. 

"A Community For 

All Seasons” 

6880 DEXTER-PINCKNEY ROAD 

TREASURER 

KAREN SIKKENGA 

LAURA SANDERS 

ALICIA ABBOTT 

DEXTER, MI 48130 

TELEPHONE: 734-426-3767 

FAX: 734-426-3833 

WWW.DEXTERTOWNSHIP.ORG 

KAREN NOLTE 

RECEIVED 

TrosTEES 

October 1, 2025 

MOAHR 

Michigan Tax Tribunal 

P.O. Box 30232 

611 W. Ottawa, 4" Floor 

Lansing, MI 48909 

RE: 

2025 Property Tax Appeal 

Docket Number 25-003197 

MICHIGAN TAX TRIBUNAL 

Traninfo:4606 

 26061202-1 

10/06/25 

Chi: 

1005 

Antz $25.00 

10: 

NOLEGBT SUL LAGD LLC 

Noleggi Sullago LLC v. Township of Dexter 

Parcel ID # D-04-01-182-009 

To Whom It May Concern: 

Enclosed please find a Stipulation for Entry of Consent Judgement along with a filing fee of 

$25.00 for the Tribunal’s consideration. Please contact me if you have any questions. 

Sincerely, 

hristopher Renius, MAAO 

Dexter Township Assessor 

Enclosure

Page 2

GRETCHEN WHITMER 

GOVERNOR 

Noleggi Sullago LLC 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

LANSING 

\% 

Petitioner(s) 

Township of Dexter 

Respondent(s) 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 25-003197 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Washtenaw 

County. 

2. 

Parcel Number; D-04-01-182-009 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

} 

Tax year 

Assessed Value (AV) 

Taxable Value (TV) 

2025 

306,200 

306,200 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

Tv 

2025 

511,400 

255,700 

255,700 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

PHA

Page 3

MTT Docket No. 25-003197 

Page 2 of 2 

N/A 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

RN Authorized Representative or, if none, Petitioner: 

dA 

Printed Name: David L Widmann 

Date: September 24, 2025 

7 

/ authorized representative: 

7 A 

LEE 

© 

4 

Printed Name: Christopher Renius 

Date: September 24, 2025

Page 4

DEexTER TOWNSHIP 

6880 DEXTER-PINCKNEY ROAD 

be 

ant US i 

DEXTER, MI 48130 

& Sion 

$ 

: 

0006218413 

O

MOAHR 

Michigan Tax Tribunal 

P.O. Box 30232 

611 W. Ottawa, 4" Floor 

Lansing, M1 48909 

ABER 10TH 

QLBETU LE 

Hie alft

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.

25-003197.pdfRead complete document text →

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Page 1

LONNIE SCOTT 

SUPERVISOR 

MICHELLE 

STAMBOULELLIS 

DEXTER TOWNSHIP 

wo. 

"A Community For 

All Seasons” 

6880 DEXTER-PINCKNEY ROAD 

TREASURER 

KAREN SIKKENGA 

LAURA SANDERS 

ALICIA ABBOTT 

DEXTER, MI 48130 

TELEPHONE: 734-426-3767 

FAX: 734-426-3833 

WWW.DEXTERTOWNSHIP.ORG 

KAREN NOLTE 

RECEIVED 

TrosTEES 

October 1, 2025 

MOAHR 

Michigan Tax Tribunal 

P.O. Box 30232 

611 W. Ottawa, 4" Floor 

Lansing, MI 48909 

RE: 

2025 Property Tax Appeal 

Docket Number 25-003197 

MICHIGAN TAX TRIBUNAL 

Traninfo:4606 

 26061202-1 

10/06/25 

Chi: 

1005 

Antz $25.00 

10: 

NOLEGBT SUL LAGD LLC 

Noleggi Sullago LLC v. Township of Dexter 

Parcel ID # D-04-01-182-009 

To Whom It May Concern: 

Enclosed please find a Stipulation for Entry of Consent Judgement along with a filing fee of 

$25.00 for the Tribunal’s consideration. Please contact me if you have any questions. 

Sincerely, 

hristopher Renius, MAAO 

Dexter Township Assessor 

Enclosure

Page 2

GRETCHEN WHITMER 

GOVERNOR 

Noleggi Sullago LLC 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

LANSING 

\% 

Petitioner(s) 

Township of Dexter 

Respondent(s) 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 25-003197 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Washtenaw 

County. 

2. 

Parcel Number; D-04-01-182-009 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

} 

Tax year 

Assessed Value (AV) 

Taxable Value (TV) 

2025 

306,200 

306,200 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

Tv 

2025 

511,400 

255,700 

255,700 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

PHA

Page 3

MTT Docket No. 25-003197 

Page 2 of 2 

N/A 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

RN Authorized Representative or, if none, Petitioner: 

dA 

Printed Name: David L Widmann 

Date: September 24, 2025 

7 

/ authorized representative: 

7 A 

LEE 

© 

4 

Printed Name: Christopher Renius 

Date: September 24, 2025

Page 4

DEexTER TOWNSHIP 

6880 DEXTER-PINCKNEY ROAD 

be 

ant US i 

DEXTER, MI 48130 

& Sion 

$ 

: 

0006218413 

O

MOAHR 

Michigan Tax Tribunal 

P.O. Box 30232 

611 W. Ottawa, 4" Floor 

Lansing, M1 48909 

ABER 10TH 

QLBETU LE 

Hie alft

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.

25-003197.pdfRead complete document text →

Read document text excerpt

Page 1

LONNIE SCOTT 

SUPERVISOR 

MICHELLE 

STAMBOULELLIS 

DexTeER TOWNSHIP 

wis. 

TREASURER 

i 

6880 DEXTER-PINCKNEY ROAD 

KAREN SIKKENGA 

WE 

DEXTER, MI 48130 

LAURA SANDERS 

ALICIA ABBOTT 

TELEPHONE: 734-426-3767 

KAREN NOLTE 

FAX: 734-426-3833 

TRUSTEES 

WWW. DEXTERTOWNSHIP.ORG 

1 

Bice 

“A Community 

For 

All Seasons” 

August 28, 2025 

RECEIVED 

MOAHR 

SEP 04 2025 

Michigan Tax Tribunal 

P.O. Box 30232 

MICHI 

611 W. Ottawa, 4" Floor 

GAN TAX TRIBUNAL 

Lansing, MI 48909 

RE: 

2025 Property Tax Appeal 

Docket Number 25003197 

Noleggi Sullago LLC v. Township of Dexter 

Parcel ID # D-04-01-182-009 

To Whom It May Concern: 

Enclosed please find the answer, proof of service, and associated documents the above- 

mentioned matter. Please process in your usual manner. 

Sincerely, 

Christopher Renius, MAAO 

Dexter Township Assessor 

Enclosure

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25-003197 

Section 1: Respondent’s Contact Information 

First Name 

[ZHN 

Last Name 

Dexter Township 

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

6880 Dexter Pinckney Road 

City or Town 

State 

ZIP Code 

wor 

MI 

48130 

Telephone Number 734-426-3767 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

assessor@dextertownshipmi.gov 

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

I 

First Name 

M.I. 

Last Name 

Christopher 

Renius 

Firm Name {if any) 

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

6880 Dexter Pinckney Road 

City or Town 

State 

ZIP Code 

Dexter 

Mi 

48130 

Telephone Number 734-426-3767 

Email Address (do not enter unless you want MTT to send all correspondence via emall) 

assessor@dextertownshipmi.gov 

Section 3: Subject Property Information 

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

Oa Yes 

iW 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, fist which parcels adjoin one another. 

[0 ves 

[J No 

[A NotApplicable

Page 3

. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at 

a BOR? Od Yes 

[wi] No 

If Yes, check which BOR Petitioner attended: [] March 

[J uly 

[] December 

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 ata BOR? [] Yes 

[vl No 

If Yes, check which BOR Petitioner attended: [] March 

[] July 

[] December 

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: 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Parcel Identification Number: 

D-04-01-182-009 

Classification of Property: 

Real 

Personal 

(check one) 

7 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

$306,200 

Current Taxable Value as established by the BOR: 

$306,200 

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

$612,400 

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

$306,200 

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

Page 4

Parcel Number: 

D -04-01-182-009 

Jurisdiction: 

DEXTER TOWNSHIP 

County: 

WASHTENAW 

Printed on 

08/27/2025 

{Grantor 

Grantee 

Sale 

Sale 

iInst. 

Terms 

of Sale 

Liber 

Verified 

{ Prent. 

H 

Price 

Date 

Type 

& 

Page 

By 

i Trans. 

{WIDMANN DAVID 

& 

SUSAN 

{INOLEGGI 

SUL LAGO 

LLC 

0i 03/27/2025 

iQC 

i21~NOT USED/OTHER 

H 

PROPERTY TRANSFER ! 

6.0 

: 

i 

H 

{HILL ALICE 

L 

{WIDMANN DAVID 

& 

SUSAN 

512,500i 

04/30/2024 

WD 

03-ARM'S 

LENGTH 

15553/0630 

PROPERTY TRANSFER: 

100.0 

HILL THOMAS 

HILL THOMAS 

& ALICE 

1{ 

05/02/2008 

QC 

i14-INTO/OUT 

OF TRUST 

PROPERTY TRANSFER 

0.0 

UTTER CHARLES 

& BURNECE 

REEVE ROD 

& MARY/HILL THO! 

12,000} 01/15/1971 WD 

{03-ARM'S LENGTH 

4707/0691 

DEED 

: 

0.0 

{Property Address 

iClass: RESIDENTIAL-IMPRO (Zoning: 

LR 

uilding Permit (s) 

Date 

Number 

[Status 

i 

. 

i 

S— 

— 

rnin 

i) 

{9521 

PORTAGE LAKE AVE 

iSchool: 

DEXTER COMMUNITY SCHOOL DIST 

lectrical 

04/18/2023 

{PE23-0297 

CLOSED 

i 

i 

: 

i 

P.R.E. 

0% 

‘Mechanical 

i 

04/18/2023 

|PM23-0162 

CLOSED 

[Owner's Name/Address 

MAP 

#: 

DAED 

Res. 

Door Replace 

"1172072017 

1P17-34134 

CLOSED 

jNOLEGGI SUL LAGO LLC 

2025 Est TCV 612,374 TCV/TFA: 287.17 Mechanical 

07/31/2017 p17-33731 

CLOSED 

19495 

SHELL BEACH 

omy 

2 

roe 

i 

iImproved 

| 

Vacant 

! Land Value Estimates 

for Land Table 00020.PORTAGELAKE 

[PINCKNEY MI 48169 

| 

i 

| 

i 

Public 

H 

* Factors 

* 

i 

| 

Improvements 

i Description 

Frontage 

Depth 

Front 

Depth 

Rate 

3Adj. 

Reason 

Value 

[a— 

— 

RITE Read 

| PORTAGE CANAL 

39.67 221.00 1.4201 1.0959 

3200 

100 

197,556 

(Tax Description 

‘Gravel Road 

H 

40 Actual Front Feet, 

0.20 Total Acres 

Total Est. 

Land Value 

= 

197,556 

I 

~210-032- 

-334 LOT 

32 

Lo 

- 

{OLD 

SID 04-210-032-00 

DE 

49 

: 

 iPaved Road 

{Work Description for 

Permit PE23-0297, 

Issued 04/18/2023: 

Install 10kw 

{PORTAGE LAKE RESORT 

| 

Storm Sewer 

| Generator 

[Comments /Tnfluences 

| 

Sidewalk 

Work Description for Permit PM23#0162, Issued 04/18/2023: Install 10kw 

: 

| 

[Hater 

Generator 

. 

| 

1X

Page 5

Res

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SC-Notice_of_Filing_of_Answer.2025-09-11_14-24-59.0000.pdfRead complete document text →

Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Noleggi Sullago LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 25-003197

Township of Dexter,

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. 25-003197

Page 2 of 6

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: September 11, 2025

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