Patricia N Huth, Petitioner Vs. Township Of Valley, 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 

Patricia N Huth, 

 MICHIGAN TAX TRIBUNAL 

 

 

Petitioner, 

 

 

 

 

 

 

 

 

 

v 

 MTT Docket No. 25-003285 

 

 

Valley Township, 

 

Respondent. 

 

NOTICE OF NO ACTION 

 

TAKE NOTICE that the Tribunal issued a Notice of No Action on September 15, 2025, 

because the Motion for Reconsideration filed by Petitioner on September 8, 2025, 

lacked proof evidencing service of the motion on Respondent. Petitioner responded on 

September 10, 2025, and September 22, 2025. Their attempts to satisfy the service 

requirements of the notice were incomplete, and the Tribunal issued a second Notice of 

No Action on October 3, 2025. Though a response was filed on October 9, 2025, it did 

not comply with the Notice of No Action. Petitioner again submitted proofs of service of 

the property tax petition, demonstrating service of the petition on the interested parties. 

However, Petitioner is required to submit a proof of service form, linked here, for the 

Motion for Reconsideration indicating service of the motion on Respondent.1 

TTR 227 requires all motions, including Motions for Reconsideration, to be served on all 

other parties of record.2 

 

As such, the Motion for Reconsideration is still not properly pending, and no action will 

be taken unless the required proof of service is filed within 14 days of the issuance of 

this notice. This is the final Notice of No Action. If the issue identified in this Notice of 

No Action is not remedied within 14 days of this notice, you will be required to re-file the 

Motion for Reconsideration with the appropriate filing fee, if any, and proof that the re-

filed Motion for Reconsideration was served on the opposing party. However, Motions 

for Reconsideration are required to be filed within 21 days of entry of the decision or 

order sought to be reheard or reconsidered. Thus, any refiled Motion for 

Reconsideration regarding the September 3, 2025 Order of Dismissal, will be 

considered untimely.3 

 

 

 

1 TTR 231. 

2 TTR 227(11) provides “[a]nswers, motions, and documents filed with the tribunal must be served 

concurrently by first-class mail or personal service on all other parties of record unless an attorney or 

authorized representative has filed an appearance on behalf of those parties and then service must be 

made on the attorney or authorized representative. Answers, motions, and documents filed with the 

tribunal may also be served by email utilizing the email address identified in the pleadings unless 

notification of a change in an email is submitted to the tribunal and all parties in advance of the service.” 

3 TTR 261.

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 

Tribunal rules and information regarding proof of service can be found on our website at 

www.michigan.gov/taxtrib. 

 

 

Entered: October 16, 2025 

 

 

 

By: Tribunal Clerk 

kc/cs 

 

 

PROOF OF SERVICE 

 

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives. 

 

By: Tribunal Clerk

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

Page 1

RECEIVED 

OCT 1 4 2025 

MICHIGAN TAX TRIBUNAL 

Bil 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Direne, [id N. 

Hori 

i 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

o 

v 

MTT Docket No._2.5 - 03185" 

VALLEY 

TowdsiiP 

Respondent(s) 

PROOF OF SERVICE 

Paves cy 

N. Hui 

states that on SEPT” 

5, 2045 helshe 

[Name of person serving/mailing petition] 

[date of sérvice] 

served a copy of the Peopeir| Tx Berrigan) relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

KRISTA Simmons 

|, Joszssor. 

Isl 

NSH Ave 

HOD, 

ML 49424

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Precip 

N. Hurd 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No 5 0038.85 

Vhs TownNsmiP 

Respondent(s) 

PROOF OF SERVICE 

Fireies 48 

N. Hye 

states thaton S221 

5, 8025 

nhelshe 

[Name of person serving/mailing petition] 

[date of service] 

TP 

served a copy of the f ROFL 

Mx 

| enfion relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Mike 

KReATOVILH Towdae 4 oe 

ed. 

dost 

N. Mo 

ALegad, 

mT 

4900

Page 3

B 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

For RiciA 

N, Hurst 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.gl2 —0 £3985 

\Agy Toanshe 

Respondent(s) 

PROOF OF SERVICE 

Dre cies pr 

Ne Hur H 

states thaton SEPT 

5, J025 

 helshe 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the footer Tw Po N relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Hate Woo gpen;: Co. Eivpuzasiol Diecorpe. 

3983 

Jag 

4 pve 

Avgghd, ME Y901p

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Phe en? 

N, Pri 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

25 70023285 

Urey TowngH 

1 

Respondent(s) 

PROOF OF SERVICE 

Fhre ca N Hurd 

states that on SEPT 

5K, 4045 helshe 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Foppeer Tt Ration relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Po 

GENerzRy Louwrt CLERK 

Ha 

CHEST WT 

57. 

Aieg hd 

| ME 

Yo)

Page 5

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Drege No 

Burr 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.5 ~O¢/3 3 8K 

VALLEY TowlsHip 

Respondent(s) 

PROOF OF SERVICE 

Precip 

A, Hute 

states thaton SEPT 

5, A025 helshe 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Precrpery Ix & Wi) WN relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

AMAUDA Nit: Secesraey Seppor Pose o 

550 

Fiery 4T 

Aug gad 

, mI Y4om

Page 6

STATE OF MICHIGAN 

MARLON |. BROWN, DPA 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

DIRECTOR 

Drees 

Ns Hyrar 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 45 00 3285 

YhLey Towdshg 

Respondent(s) 

PROOF OF SERVICE 

Ohre ic mr 

N, H yTH 

states that on SEPT 5, A035 helshe 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the} p—— fare {) N relative to the above-captioned matter upon: 

{Provide name and address of the party/people being served] 

| STATE Teensorre 

~ Miemeny Der oe Legh zy 

Hap 

wh Aesho 

LANSING 

, ME 

43722

Page 7

SLT 

TR 

RR 

LT ET 

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TEZELL-BOEETE 

GOSH 

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BNIGNYT 

Sawddl/ hore 1n57y 7 ONEN 9 AH 1d2Q 

NANNY | wr MON 

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SAIdYd ANID:

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 

Patricia N Huth, 

 

Petitioner, 

 

 

 

 MICHIGAN TAX TRIBUNAL 

 

v 

 

 MTT Docket No. 25-003285 

Valley Township, 

 

Respondent. 

 

NOTICE OF NO ACTION 

 

TAKE NOTICE that the Tribunal issued a Notice of No Action on September 15, 2025. 

Though a response was filed on September 22, 2025, it did not comply with the Notice 

of No Action. Petitioner submitted proof of service of the property tax petition. 

However, Petitioner was required to submit proof of service of the Motion for 

Reconsideration on the opposing party.1 As such, the motion is still not properly 

pending, and no action will be taken unless further action is taken within 14 days of the 

issuance of this notice. If the issue identified in this Notice of No Action is not remedied 

within 14 days of this notice, you will be required to re-file the motion with the 

appropriate filing fee, if any, and proof that the re-filed motion was served on the 

opposing party. 

 

 

Entered: October 3, 2025 

 

 

 

By: Tribunal Clerk 

cs 

 

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 

 

 

1 TTR 231.

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 

SEP 2 5 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Patricia N Huth, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

ENTIRE TRIBUNAL 

v 

. 

MTT Docket No. 25-003285 

Township Of Valley, 

Respondent. 

NOTICE OF NO ACTION 

TAKE NOTICE that the Tribunal has received Petitioner's Motion for Reconsideration 

(“document”). You were, however, required to file proof demonstrating the service of 

that document on the opposing party (“proof of service”) and no brooral.eenicg has 

been filed! As such, the document is not properly pending and 

no action will be taken 

unless the required proof of service is filed within 14 days of the issuance of this notice. 

If the required proof of service is not filed within 14 days, you will be required to re-file 

the document with the appropriate filing fee and proof that the re-filed document was 

served on the opposing party. 

Entered: September 15, 2025 

By: Tribunal Clerk 

PROOF OF SERVICE 

| 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

Copy - Or Sent Wof2s 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Varlioiaiom. 

M. 

Heo +h 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No ZS ~ O03 28S 

alley Township 

| 

| Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

Vet ricia 

Heo 

{ A 

states thaton Dep 

T ,20 ZShelshe 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

[Provide name and address of the following entities] 

1." Assessor (via certified mail). 

. 

Krista 

Simmons 

| 

1561 

118 ThAve, 

Helland = MT &9423 

2. 

City Clerk or Township Supervisor/Clerk (via certified mail): ’ 

Mike 

Kvcadovieh Zosd 

N. M-40 

i 

Por) 

3. 

County Equalization ich (via 

first class 

mail or petsonal service): 

Mat 

yey aL 

3283 

122% Aye 

Allegan LMT 

490 io 

4. 

County Clerk 

(via first class mail or personal Wit 

4 

Clies tn rx + Si 

oh 

Cade Cs 

MI~ 

49s: 

5. 

Secretary of 

the local school board (via me 

oer pefsonal service): 

mancba 

NN ash, 

25a ELH S55 

al 

=) 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer

Page 3

Tgbelfagpdle 

pd 

bd pedi 

ge dai

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 

SEP 15 2025 

MICHIGAN TAX TRIBUNAL 

) 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

[CHEN WHT 

DIRECTOR 

Vadtricio 

NM. 

Ho +h 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 2S 

- 0032 &S 

Jel ey 

Township 

| Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

TL 

A ot, 

states that on Dept 

9 20 ZShelshe 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

[Provide name and address of the following entities] 

1. Assessor (via certified 

mai 1): 

Krista L. —— 

, 

15¢1 

IpFtRye 2054 N M-4o 

2. 

City Clerk or Township Supervisor/Clerk (via certified mail): 

MI 4j50i0 

Mi be 

Kicedsvich 

i 

N,. 

M-4o0 

A 

o 

3. 

County Equalization Director (v yp class 

mail or pefsondl service): 

Matt 

Weal 

3283 

122%2 Aye 

: 

A [gsm 

, MT 

dqoio 

4. 

County Clerk 

(via first class mail or 

ST rsonal og) 

netsh 

, 

[3 Clhestnot 

St. 

. 

— 

Ji] 

- MI 

4990/0 

5. 

Secretary of 

the local school board (via first. 

class 

maior pefsonal service): 

Boe 

Nash 

, 

550 ELbtl 

Alege 

, MT" 40ln 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer

Page 2

GRAND RAPIDS MI 

493 1 

SEP 

202 

¥ 

10 SEP 2025 

PM 

3 

1} 

177%

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

Patricia N Huth, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-003285 

Township Of Valley,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received Petitioner's Motion for Reconsideration 

(“document”). You were, however, required to file proof demonstrating the service of 

that document on the opposing party (“proof of service”) and no proof of service has 

been filed.1 As such, the document is not properly pending and no action will be taken 

unless the required proof of service is filed within 14 days of the issuance of this notice. 

If the required proof of service is not filed within 14 days, you will be required to re-file 

the document with the appropriate filing fee and proof that the re-filed document was 

served on the opposing party.

Entered: September 15, 2025

By: Tribunal Clerk

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

1 See TTR 225(7) and 227(12).

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

Patricia N Huth, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-003285 

Township Of Valley,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received Petitioner's Motion for Reconsideration 

(“document”). You were, however, required to file proof demonstrating the service of 

that document on the opposing party (“proof of service”) and no proof of service has 

been filed.2 As such, the document is not properly pending and no action will be taken 

unless the required proof of service is filed within 14 days of the issuance of this notice. 

If the required proof of service is not filed within 14 days, you will be required to re-file 

the document with the appropriate filing fee and proof that the re-filed document was 

served on the opposing party.

Entered: September 15, 2025

By: Tribunal Clerk

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

2 See TTR 225(7) and 227(12).

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

Patricia N Huth, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-003285 

Township Of Valley,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received Petitioner's Motion for Reconsideration 

(“document”). You were, however, required to file proof demonstrating the service of 

that document on the opposing party (“proof of service”) and no proof of service has 

been filed.3 As such, the document is not properly pending and no action will be taken 

unless the required proof of service is filed within 14 days of the issuance of this notice. 

If the required proof of service is not filed within 14 days, you will be required to re-file 

the document with the appropriate filing fee and proof that the re-filed document was 

served on the opposing party.

Entered: September 15, 2025

By: Tribunal Clerk

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

3 See TTR 225(7) and 227(12).

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 

Patricia N. Huth. 

SEP 19 2025 

PO Box 74 

Allegan, MI 49010 

MICHIGAN TAX TRIBUNAL 

September 7, 2025 

Michigan Tax Tribunal 

611 W. Ottawa St. 

Lansing, MI 48933 

Re: 

MTT Docent # 25-003285 and Order of Dismissal 

I received a denial letter from my township Board of Review dated July 22, 2025 

regarding an application for reduced property taxes based on reduced income. 

The letter 

stated my application had been denied, and that 1 could file an appeal to your office within 

35 days. 

With no directions given at all, 

I searched the Internet for information, 

instructions and forms. 

I must say this was hardly a task a layperson can handle easily. 

But on August 22, T sent to your office a packet 

of forms titled “Entire Tribunal Property 

Tax Petition” stating my case. 

At the end of August I received a letter titled “Notice of Docket Number” assigning the 

above number to my case. 

In that letter, a further instruction indicated 

I needed to serve 

a copy of the petition, which I assumed was to the clerk of my Township. 

I'm certainly 

not familiar with serving papers, so again went to the Internet and the information 

I 

obtained indicated 

I could not serve these papers myself, but should have the sheriff do it. 

1 was to then to supply you with proof of service. 

I took the packet to the sheriff, and 

after some internal consultation, they advised 

I go back to your website where I should 

find the proof of service form. They also said it should indicate I could serve the papers 

myself (they had never done so). 

1 did find your “Proof of Service” form, and 

it called for serving 5 separate parties as 

well as the State Treasurer. 

This required 6 sets of copies, oversized envelopes, and 

about $25 in postage and certified fees, but I followed these instructions. 

Then 

I got an e-mail from the Tribunal titled “Order of Dismissal”, stating that I had 

been 

1 day late in filing, and that the time period allowed was 30 days. 

As you can see 

from the Township letter of denial enclosed, they advised that I had 35 days to appeal. 

It 

certainly is not my fault that their directions and your letter do not agree. 

I did 

everything I was asked in the time I was told was allowed only to have the Tribunal, after 

the fact, advise of a shorter time frame. 

I appeal to you to see that I am being penalized for bureaucratic errors beyond my

Page 2

2025 

JULY BOARD OF REVIEW 

Change Notice 

Jul 22, 2025 

HUTH 

PATRICIA 

N 

PO 

BOX 

74 

ALLEGAN 

MI 

49010 

“Re: July Board of Review Change Notice 

22-024-012-20 

3779 MONROE RD 

Dear Property Owner: 

On Jul 22,2025 

, the July Board of Review made the following correction to the assessed, capped and 

taxable values or to the Principal Residence Exemption for the above referenced parcel. 

Original 

Corrected 

Year 

Assessed 

Capped 

Taxable 

Year 

Assessed 

Capped 

Taxable 

2025 

228,900 

153,204 

153,204 

2025 

228,900 

153,204 

153,204 

Principal Residence Exemption: 100.0000 

Principal Residence Exemption: 100.0000 

Reason: Denied - Petitioner does not meet poverty guidlines including asset test. 

Adjustment Type: 

Other/Unauthorized 

The action of the July Board of Review may be appealed to the Michigan Tax Tribunal withj 

the final decision, ruling or determination. To appeal to the Michigan Tax Tribunal, file a pet 

MTT that can be obtained from their website: 

[ 

http://www.michigan.gov/taxtrib 

I 

If you have any questions regarding the above changes, please do not hesitate to contact us at (269) 377-6145 

Sincerely

Page 3

8 SEP 2025 

PMS 

L 

Mietig an Thx TRiBY NAL 

Cll 

We ormawhd 

so 

LANSING, 

MT 14ggq4 

AESHI-1OT0L 

Tlf fd 

jeje 

fyi lady 

fig ify

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 

Patricia N Huth, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-003285 

 

Valley Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that it has no authority over 

Petitioner’s appeal. The pleadings and accompanying documentation indicate that 

Petitioner is appealing the poverty exemption denial for Parcel No. 22-024-012-20 for 

the 2025 tax year. The Tribunal has no authority over that parcel under MCL 211.53c, 

however, because Petitioner failed to appeal the Board of Review (BOR) decision to the 

Tribunal within 30 days of the decision.1 That decision is dated July 22, 2025.2 

However, the petition in this case was filed on August 23, 2025. Therefore, the appeal 

was filed beyond the statutory timeframe. 

 

Petitioner’s failure to file the appeal by the statutory deadline is a failure to invoke the 

Tribunal’s statutory jurisdiction over this proceeding.3 In Sixarp, the Michigan Supreme 

Court reiterated previous appellate decisions in its reasoning that the Tribunal’s 

jurisdiction is statutory by nature. The Court stated: 

 

MCL 205.735a(3) “is not a notice statute, but is a jurisdictional statute that 

governs when and how a petitioner invokes the Tax Tribunal’s jurisdiction.” 

We therefore overrule Parkview4 to the extent that it incorrectly held that the 

protest requirement of . . . the precursor to MCL 205.735a . . . is a mere 

“procedural requirement for perfecting an appeal in the Tax Tribunal” and 

not an express limitation on the MTT’s jurisdiction. Instead, the protest 

requirement of MCL 205.735a(3) may only be waived by the court if 

necessary to remedy a constitutional due-process violation that deprived 

the taxpayer of their ability to invoke the right to protest.5 

 

The Tribunal finds that the same reasoning relied upon by the Sixarp court is applicable 

to MCL 211.53c in this case. The Legislature created a statutory jurisdiction 

 

1 MCL 211.53c states: “If the July or December board of review denies a claim for exemption under 

section 7u, the person claiming the exemption may appeal that decision to the Michigan tax tribunal within 

30 days of the denial.” See also MCL 211.7u and MCL 211.53b. 

2 Attachment to Petitioner’s petition, filed on August 21, 2024. 

3 See Sixarp, LLC v Byron Twp, __Mich __; __ NW3d __ (2025) (Docket No 166190) at 8. 

4 Parkview Memorial Ass’n v City of Livonia¸ 183 Mich App 116; 454 NW2d 169 (1990). 

5 See Sixarp at 8. (Citations omitted).

Page 2

MTT Docket No. 25-003285 

Page 2 of 3 

 

requirement that the BOR decision be appealed by filing a petition with the Tribunal 

within 30 days of the day of the July BOR notice. This statutory subsection, like MCL 

205.735a(3), controls the Tribunal’s jurisdiction over an appeal. The Tribunal has no 

equitable power to disregard a statutory filing deadline.6 “If an assessment for a 

particular tax year is not protested to the Board and appealed to the Tribunal via timely 

petition, the Tribunal lacks jurisdiction to consider challenges to that tax year.”7 

 

The Tribunal notes that the BOR notice does not state the correct appeal rights for the 

subject denial of the poverty exemption claim. It instead states that the correct appeal 

deadline is 35 days from the date of the decision. This omission or misstatement of the 

required filing deadline, if actionable, would require a determination that the omission or 

misstatement resulted in a due-process violation. As explained above, the Tribunal 

lacks any equitable authority to consider a potential due-process violation. Jurisdiction 

as a result of a failure of a unit of government to comply with a statutory obligation, if 

there was any, may be vested upon the Tribunal by a judicial body only as a matter of 

equity.8 Lacking jurisdiction, the only appropriate action is dismissal. Therefore, 

 

IT IS ORDERED that the case is DISMISSED. 

 

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

 

APPEAL RIGHTS 

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

 

6 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. 

See Federal-Mogul Corp v Dep’t of Treasury, 161 Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 

253 Mich App 538 (2002), and VanderWerp v Plainfield Twp, 278 Mich App 624 (2008). 

7 See Forbes v City of Ann Arbor, unpublished per curiam opinion of the Michigan Court of Appeals, 

issued May 11, 2023 (Docket No 361648). 

8 See Sixarp at 4, 8. The court held respectively that

Page 3

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

Patricia N Huth, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-003285

Township Of Valley, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: August 29, 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

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 

AUG 27 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Padvica 

MM. 

4 wid 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

A" 

MTT Docket No. 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 

_O% - 72 = 024-012 205 

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

Form addressing all other parcels at issue.) 

2, 

The property identified above is 

YX real ___ personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? ___ Yes ___ 

No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

RA 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___ Yes ___ No. 

(If no, separate Petitions are required for each 

parcel of personal 

property not located on a parcel of real property under 

appeal.) 

N/A 

5; 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

6. 

The property identified above is classified as 40] 

Res ‘dow 

ald

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or assessments at issue (attach additional page if necessary): 

Regie Vor advchiin 

vsi 

Toverty Examphon =r 

Way 

domed (See enclosed) bet “fo dota on whey 

9. 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

Mon 

exposes & cred ¥ card debit Like ail 

Niall 

income, Yet b= 14 cemnol 

gat relief oh 

progarty tnres 

. 

10. 

The property or properties at issue are located in 

All eqn 

County. The 

property or properties’ address is: 

2779 

Monroe 

RL 

, Ales <n 

49010 

11. 

The assessment or assessments at issue werk 

established by the {Prplieg 

le 

local governmental unit): 

A/leacen Co 

ps 

wns 

hi 

sesSe 

12. 

Petitioner's legal residence or principal office address is: 

377% 

Meroe Rd Allegan 

, 

47210 

13. 

This appeal involves issues relating to the (check all that are applicable): 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes ___ No 

uniformity of the property or properties’ assessment

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax year or years (attach additional page if necessary): 

See ¥ [4 

above. 

16. 

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

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2.022 

£59, 300 

34,783 

Zo(g 

(33, loo 

[26,278 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

Sl Yewr-old 

IB Ritu 

on 3.3. gud Small 

Wr vests 

(WC ome 

loosing El I Beds Break Cost 

bosivese, 

whoae 

monthly 

as penges ovigacing ne ome 

Nad Prof

Page 4

MTT Docket No. 

Page 4 of 4 

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: 

Email Address: 

Zeam hv 4h @ sSbe Q [o bal. net 

Mailing rE 

B by 

—4 

Telephone Number: 

08-354 -212&5 

Date: 

Peg 

ZZ 

} 

2025

Page 5

2025 

JULY BOARD OF REVIEW 

Change Notice 

Jul 22,2025 

HUTH 

PATRICIA 

N 

PO 

BOX 

74 

ALLEGAN 

MI 

49010 

Re: July Board of Review Change Notice ~~ 

22-024-012-20 

3779 MONROE RD 

Dear Property Owner: 

On Jul 22,2025 

, the July Board of Review made the following correction to the assessed, capped and 

taxable values or to the Principal Residence Exemption for the above referenced parcel. 

Original 

Corrected 

Year 

Assessed 

Capped 

Taxable 

Year 

Assessed 

Capped 

Taxable 

2025 

228,900 

153,204 

153,204 

2025 

228,900 

153,204 

153,204 

Principal Residence Exemption: 100.0000 

Principal Residence Exemption: 100.0000 

Adjustment Type: 

Other/Unauthorized 

The action of the July Board of Review may be appealed to the Michigan Tax Tribunal within 35 days after 

the final decision, ruling or determination. To appeal to the Michigan Tax Tribunal, file a petition with the 

MTT that can be obtained from their website: 

[7 

http://www.michigan.gov/taxtrib 

oo 1 

oo 

If you have any questions regarding the above changes, please do not hesitate to contact us at (269) 377-6145 

Sincerely

Page 6

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Page 7

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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.