Paula D Olson, Petitioner V Township Of Green, 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 

Paula D Olson, 

 

 

 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

 

 

 

 

 

SMALL CLAIMS DIVISION 

 

MTT Docket No. 24-003943 

 

 

 

 

 

 

 

 

 

v 

 

 

 

 

 

 

 

Case Type: Principal Residence 

 

 

 

 

 

 

 

 

Exemption 

 

Green Township, 

 

 

 

 

 

Presiding Judge 

 

Respondent. 

 

 

 

 

Marcus L. Abood 

 

FINAL OPINION AND JUDGMENT 

 

Location of Hearing: 

 

 

Telephonic 

Hearing Held on: 

 

 

 

May 29, 2025 

Appearances on Behalf of Petitioner: 

Paula Olson 

Appearances on Behalf of Respondent: No Appearance 

 

SUMMARY OF JUDGMENT 

 

Parcel No. 5401-043-056-000 is entitled to a Principal Residence Exemption (PRE) 

under MCL 211.7cc. As a result, the property has a PRE of 100% for the 2024 tax year. 

 

PROCEDURAL HISTORY 

 

Petitioner did not receive a BOR decision, denial notice, or change notice regarding her 

PRE status from Respondent. 

 

Petitioner filed a petition with the Tribunal on October 22, 2024, and Respondent failed 

to file an answer. On December 10, 2024, the Tribunal issued an order placing 

Respondent in default for failing to file an answer and extended the time to cure the 

default on January 7, 2025. Respondent failed to cure its default; therefore, the 

Tribunal scheduled and conducted a default hearing in this case. 

 

ISSUES AND APPLICABLE LAW 

 

The issue in this matter is whether Petitioner’s property qualifies for a PRE under MCL 

211.7cc. 

 

A petitioner must prove, by a preponderance of the evidence, that they are entitled to an 

exemption.1 

 

1 ProMed Healthcare v Kalamazoo, 249 Mich App 490; 644 NW2d 47 (2002).

Page 2

MTT Docket No. 24-003943 

Page 2 of 6 

 

As for the applicable statutory law: 

 

MCL 211.7cc provides that: 

 

A principal residence is exempt from the tax levied by a local school 

district for school operating purposes to the extent provided under . . . 

MCL 380.1211, if an owner of that principal residence claims an 

exemption as provided in this section. 

 

MCL 211.7dd provides that: 

 

Principal residence means the 1 place where an owner of the property has 

his or her true, fixed, and permanent home to which, whenever absent, he 

or she intends to return and that shall continue as a principal residence 

until another principal residence is established. . . . Principal residence 

includes only that portion of a dwelling or unit in a multiple-unit dwelling 

that is subject to ad valorem taxes and that is owned and occupied by an 

owner of the dwelling or unit. . . . Principal residence also includes all of an 

owner’s unoccupied property classified as residential that is adjoining or 

contiguous to the dwelling subject to ad valorem taxes and that is owned 

and occupied by the owner. Contiguity is not broken by a road, a right-of-

way, or property purchased or taken under condemnation proceedings by 

a public utility for power transmission lines if the 2 parcels separated by 

the purchased or condemned property were a single parcel prior to the 

sale or condemnation. . . . Principal residence also includes any portion of 

a dwelling or unit of an owner that is rented or leased to another person as 

a residence as long as that portion of the dwelling or unit that is rented or 

leased is less than 50% of the total square footage of living space in the 

dwelling or unit. 

 

MCL 211.7dd also provides that: 

 

Owner means any of the following: (i) A person who owns property or who 

is purchasing property under a land contract. (ii) A person who is a partial 

owner of property. (iii) A person who owns property as a result of being a 

beneficiary of a will or trust or as a result of intestate succession. (iv) A 

person who owns or is purchasing a dwelling on leased land. (v) A person 

holding a life lease in property previously sold or transferred to another. 

(vi) A grantor who has placed the property in a revocable trust. (vii) The 

sole present beneficiary of a trust if the trust purchased or acquired the 

property as a principal residence for the sole present beneficiary of the 

trust, and the sole present beneficiary of the trust is totally and 

permanently disabled. As used in this subparagraph, "totally and 

permanently disabled" means disability as defined in section 216 of title II 

of the social security act, 42 USC 416, without regard as to whether the 

sole present beneficiary of the trust has reached the age of retirement.

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MTT Docket No. 24-003943 

Page 3 of 6 

 

(viii) A cooperative housing corporation. (ix) A facility as defined by former 

1976 PA 440 and registered under the continuing care community 

disclosure act, 2014 PA 448, MCL 554.901 to 554.993. 

 

MCL 211.7dd(b) provides that: “‘Person’ for purposes of defining owner as used in 

section 7cc means an individual.” 

 

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.”2 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.”3 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 

 

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

maintained in this case.4 

 

Petitioner offered

Page 4

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 

Paula D Olson, 

Petitioner, 

 MICHIGAN TAX TRIBUNAL 

 SMALL CLAIMS DIVISION 

v 

MTT Docket No.: 24-003943 

Green Township, 

Respondent. 

NOTICE OF TELEPHONE DEFAULT HEARING 

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

Hearings are generally 30 minutes in length. 

HEARING DATE: May 29, 2025 

HEARING TIME: 

4:00 PM EST 

JOIN BY PHONE:

1-248-509-0316 

ACCESS CODE: 

412112628 

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. 

এ এক পূণ আইিনদিলল, অনু হকের কউদিলল েকঅনুবাদক ন।

.ھذا ھو وﺛﯾﻘﺔ ﻗﺎﻧوﻧﯾﺔ ھﺎﻣﺔ ﯾرﺟﻰ ﻟدﯾك ﺷﺧص ﺗﺗرﺟم اﻟوﺛﯾﻘﺔ

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

dokumento.

Page 2

MTT Docket No. 24-003943 

Page 2 of 4 

HEARING INFORMATION – PLEASE READ IMMEDIATELY 

GENERAL INFORMATION: An impartial default 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.

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 

poverty exemption. If the motion is not granted or the Tribunal has not notified the parties that it has been 

granted, the parties are required to attend the hearing. 

2. Hear on File Option: If a party is unable to attend a hearing, that party may participate in the hearing by 

submitting a written request asking to have that party’s side of the case “heard on the file”.

Page 3

MT

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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 

Paula D Olson, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003943 

 

Green Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER FOR DEFAULT HEARING 

 

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

in default on December 10, 2024, for failing to file an answer. The Tribunal extended 

the time for Respondent to cure the default by an additional 14 days on January 7, 

2025, and Respondent has failed to respond. Respondent has not complied with either 

order and the latter stated that “failure to comply with this Order may result in the 

scheduling of a default hearing . . .” and referenced Grimm v Dep’t of Treasury.1 In 

Grimm, the Michigan Court of Appeals summarized factors that the Tribunal should 

consider before imposing the sanction of dismissal. Those factors are: 

 

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

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

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

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

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

serve the interests of justice.2 

 

Though Grimm was specific to dismissal, the cases cited by the Court and the 

reasoning behind its adoption of the factors set forth therein are not so narrow. The 

factors apply equally to default judgements, or in the case of the Tribunal proceedings, 

the conducting of a default hearing.3 Respondent in this case has failed to respond to 

multiple orders and given this failure, the Tribunal finds that its violation was willful. It 

also establishes a history of deliberate delay and refusing to comply with Tribunal 

orders, both of which have prejudiced Petitioner. As a result, giving careful 

consideration to the factors involved and considering all options in determining what 

sanction is just and proper, the Tribunal finds that scheduling a default hearing is 

appropriate, and a lesser sanction would not better serve the interests of justice. 

 

 

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

2 Id. at 149. 

3 See Bass v Combs, 238 Mich App 16 (1999), overruled in part on other grounds by Dimmitt & Owens 

Fin, Inc v Deloitte & Touche (ISC), LLC, 481 Mich 618 (2008), Vicencio v Ramirez, 211 Mich App 501 

(1995), and Traxler v Ford Motor Co, 227 Mich App 276 (1998).

Page 2

MTT Docket No. 24-003943 

Page 2 of 2 

 

Therefore, 

 

IT IS ORDERED that a default hearing shall be scheduled in the normal course. 

 

 

Entered: February 11, 2025 

 

 

By _____________________________ 

sw 

 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Paula D Olson, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003943 

Township Of Green,

Respondent.

ORDER EXTENDING TIME FOR RESPONDENT TO CURE DEFAULT 

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

entered an order holding Respondent in default on December 10, 2024 .1 Respondent 

was required to cure the default within 14 days. Respondent has had ample time to 

comply, yet has failed to respond or submit the required filings. Though the Tribunal 

finds an extension of time to cure the default appropriate, Respondent’s failure to 

comply with Tribunal orders and its Rules of Practice and Procedure has established a 

history of deliberate delay that would justify scheduling a default hearing for failure to 

timely comply with this Order.2 Therefore,

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

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

default: (1) file the documentation required by the December 10, 2024 default order, (2) 

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

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

within 14 days of the entry of this Order.

Failure to comply with this Order may result in the scheduling of a default hearing, as 

provided by TTR 231.3 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: January 7, 2025

1 The Order further stated, “Failure to comply with this Order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

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

3 See also MCL 205.732.

Page 2

MTT Docket No. 24-003943

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

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

Paula D Olson, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003943 

Township Of Green,

Respondent.

ORDER EXTENDING TIME FOR RESPONDENT TO CURE DEFAULT 

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

entered an order holding Respondent in default on December 10, 2024 .4 Respondent 

was required to cure the default within 14 days. Respondent has had ample time to 

comply, yet has failed to respond or submit the required filings. Though the Tribunal 

finds an extension of time to cure the default appropriate, Respondent’s failure to 

comply with Tribunal orders and its Rules of Practice and Procedure has established a 

history of deliberate delay that would justify scheduling a default hearing for failure to 

timely comply with this Order.5 Therefore,

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

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

default: (1) file the documentation required by the December 10, 2024 default order, (2) 

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

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

within 14 days of the entry of this Order.

Failure to comply with this Order may result in the scheduling of a default hearing, as 

provided by TTR 231.6 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: January 7, 2025

4 The Order further stated, “Failure to comply with this Order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

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

6 See also MCL 205.732.

Page 4

MTT Docket No. 24-003943

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

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

Paula D Olson,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003943

Township Of Green,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 279. Respondent must file an answer 

within 14 days of the entry of this Order. Small Claims answer forms can be found on 

our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Respondent 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: December 10, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003943

Page 2 of 6

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Paula D Olson,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003943

Township Of Green,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 279. Respondent must file an answer 

within 14 days of the entry of this Order. Small Claims answer forms can be found on 

our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Respondent 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: December 10, 2024

Patricia L. Halm, Tribunal Chair

Page 4

MTT Docket No. 24-003943

Page 4 of 6

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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)

Page 5

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Paula D Olson,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003943

Township Of Green,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 279. Respondent must file an answer 

within 14 days of the entry of this Order. Small Claims answer forms can be found on 

our website at

Page 6

MTT Docket No. 24-003943

Page 6 of

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Page 1

RECEIVED 

AUG 802024 

MICHIGAN T, 

i 

STATE OF MICHIGAN 

AX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

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

Notice of Denial or Board of Review Decision) with this Smal! Claims Petition, if applicable. If you do not submit this 

document, you may be placed in default. 

Section 1: Petitioner’s Contact Information 

First Name 

MIL 

Last Name/Company Name 

Paul A 

D, | TOLEeN 

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

A0kll 

R0SS Paviuwny 

CiyorTown 

, 

State 

ZiP Code 

nN 

Ala Rap!ds 

MI 

4eso 

Telephone Number 

3 

Fax Number 

A3-T496- 71769 

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

Clsonp @Pevyis. edu 

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

First Name 

Mh 

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)

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Subject Property Information 

Parcel Identification Number: 

SHol 

ons 

o05¢ 

voo 

How many 

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

parcels areyou | [] yesx 

[] No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels, 

| 

**if no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address {No., Street, City, ST, ZIP). [If muitiple, list first property's address] 

(i 

(1 

0G 

Ross Yaxkway 

Alc 

Kaolds 

HI 

yg307 

Taxing Au forty {City or Township) 

v7 

County’ 

[i 

Neen Town Shi 

Metosta 

Classification of Property: 

V 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 4: Check which of the following 

you are appealing 

\% Principal Residence Exemption 

[I] Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

Pu. ane Mee etla od (los y 

Section 6: Jurisdictional Issues 

List the tax year(s) denied: 

Aphd 

Indicate who denied the exemption under appeal:

Page 3

August 28, 2024 

Michigan Tax Tribunal 

811 W. Ottawa St. 

Lansing, 

Ml 48933 

RE: Appeal of Personal Residence Tax Increase 

To Whom It May Concern: 

First, let me inform you that 

| never received a letter explaining why my 

personal residence taxes for Summer 2024 were being increased. 

When 

| received the property taxes from Green Township In July 2024, 

| was 

shocked atthe amount. 

| immediately contacted the Green Township office 

and was told 

| needed to speak with the assessor, and he is only in the office 

on Mondays from 8 a.m-1p.m. 

| asked that he contact me. 

| originally spoke 

with the deputy assessor 

Tom Kellogg. 

| explained the situation whichis 

| own 

the residence (duplex), pay the taxes, take care of all the maintenance of the 

residence (roofing, siding, plumbing, etc.) and that a family member (my 

sister) lives on the other side; itis not a rental and 

| do not get any rental 

money! Hewasn’tsure whatlwould need to do and mentioned 

| may have to 

prove she was a relative, but he would check with the assessor, and someone 

would get backwith me. Finally, on August 19, 2024, 

| was able to speak with

Page 4

was referred to the PRE Office. The gentleman told me 

| should 

| have 

received a letter regarding 

the increase (which 

| had never got) and 

I could do 

an appeal. He asked me to contact the assessor again. So that same day 

| 

called Mike Richmond and he stated he had not sent a letter but would 

regarding 

the increase along with the appeal process. 

| waited all week and 

got no correspondence. On August 26, 2024, 

| called Mike Richmond again, 

and he said he realizes he neglected to send me the correspondence and said 

he would prepare the correspondence that day and deliver it to my home by 

noon. As of today, August 28, 2024, 

| still have not received anything. 

| 

decided to contact the PRE Office directly and spoke with Ann about the 

situation. She was very helpful and directed me to the Michigan Tax Tribunal 

site to access the appeal form. 

I have completely owned this residence since around 2000 and my sister is 

the only person that has lived inthe unit. 

| do not feel 

| should be required to 

pay additional taxes on the property 

| own and do not rent out. Therefore, 

| 

am requesting an exemption that my residence be exempt. 

If you need any additional information or would like to speak 

to me, please 

call 231-796-7709. 

| look forward to hearing from you soon. 

Sincerely, 

Pride Olt 

Paula Olson 

20661 Ross Parkway 

Big Rapids, MI 49307 

231-796-7709

Page 5

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PAPER FILING INSTRUCTIONS FOR 

PRINCIPAL RESIDENCE/QUALIFIED AGRICULTURAL EXEMPTION APPEAL 

Follow these instructions for filing a small claims petition. For any questions that are not 

answered in these instructions, see the Tribunal's website at www.michigan.gov/taxtrib 

or contact the Tribunal at 517-335-9760. 

Mail the complete form to: 

Michigan Tax Tribunal 

611 W. Ottawa St., Lansing, MI 48933 

U.8. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909 

Other Carriers (UPS, FedEx, DHL): 

2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906 

Section 1: Petitioner's Contact Information: “Petitioner” is the person, business, or 

entity filing the appeal. If there is more than one Petitioner, use an additional sheet of 

paper to provide the name,

Page 6

STATE

Page 7

Pa

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

Paula D Olson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003943

Township Of Green,

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: October 22, 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

Paula D Olson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003943

Township Of Green,

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: October 22, 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 

AUG 802024 

MICHIGAN T, 

i 

STATE OF MICHIGAN 

AX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

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

Notice of Denial or Board of Review Decision) with this Smal! Claims Petition, if applicable. If you do not submit this 

document, you may be placed in default. 

Section 1: Petitioner’s Contact Information 

First Name 

MIL 

Last Name/Company Name 

Paul A 

D, | TOLEeN 

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

A0kll 

R0SS Paviuwny 

CiyorTown 

, 

State 

ZiP Code 

nN 

Ala Rap!ds 

MI 

4eso 

Telephone Number 

3 

Fax Number 

A3-T496- 71769 

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

Clsonp @Pevyis. edu 

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

First Name 

Mh 

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)

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Subject Property Information 

Parcel Identification Number: 

SHol 

ons 

o05¢ 

voo 

How many 

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

parcels areyou | [] yesx 

[] No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels, 

| 

**if no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address {No., Street, City, ST, ZIP). [If muitiple, list first property's address] 

(i 

(1 

0G 

Ross Yaxkway 

Alc 

Kaolds 

HI 

yg307 

Taxing Au forty {City or Township) 

v7 

County’ 

[i 

Neen Town Shi 

Metosta 

Classification of Property: 

V 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 4: Check which of the following 

you are appealing 

\% Principal Residence Exemption 

[I] Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

Pu. ane Mee etla od (los y 

Section 6: Jurisdictional Issues 

List the tax year(s) denied: 

Aphd 

Indicate who denied the exemption under appeal:

Page 3

August 28, 2024 

Michigan Tax Tribunal 

811 W. Ottawa St. 

Lansing, 

Ml 48933 

RE: Appeal of Personal Residence Tax Increase 

To Whom It May Concern: 

First, let me inform you that 

| never received a letter explaining why my 

personal residence taxes for Summer 2024 were being increased. 

When 

| received the property taxes from Green Township In July 2024, 

| was 

shocked atthe amount. 

| immediately contacted the Green Township office 

and was told 

| needed to speak with the assessor, and he is only in the office 

on Mondays from 8 a.m-1p.m. 

| asked that he contact me. 

| originally spoke 

with the deputy assessor 

Tom Kellogg. 

| explained the situation whichis 

| own 

the residence (duplex), pay the taxes, take care of all the maintenance of the 

residence (roofing, siding, plumbing, etc.) and that a family member (my 

sister) lives on the other side; itis not a rental and 

| do not get any rental 

money! Hewasn’tsure whatlwould need to do and mentioned 

| may have to 

prove she was a relative, but he would check with the assessor, and someone 

would get backwith me. Finally, on August 19, 2024, 

| was able to speak with

Page 4

was referred to the PRE Office. The gentleman told me 

| should 

| have 

received a letter regarding 

the increase (which 

| had never got) and 

I could do 

an appeal. He asked me to contact the assessor again. So that same day 

| 

called Mike Richmond and he stated he had not sent a letter but would 

regarding 

the increase along with the appeal process. 

| waited all week and 

got no correspondence. On August 26, 2024, 

| called Mike Richmond again, 

and he said he realizes he neglected to send me the correspondence and said 

he would prepare the correspondence that day and deliver it to my home by 

noon. As of today, August 28, 2024, 

| still have not received anything. 

| 

decided to contact the PRE Office directly and spoke with Ann about the 

situation. She was very helpful and directed me to the Michigan Tax Tribunal 

site to access the appeal form. 

I have completely owned this residence since around 2000 and my sister is 

the only person that has lived inthe unit. 

| do not feel 

| should be required to 

pay additional taxes on the property 

| own and do not rent out. Therefore, 

| 

am requesting an exemption that my residence be exempt. 

If you need any additional information or would like to speak 

to me, please 

call 231-796-7709. 

| look forward to hearing from you soon. 

Sincerely, 

Pride Olt 

Paula Olson 

20661 Ross Parkway 

Big Rapids, MI 49307 

231-796-7709

Page 5

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PAPER FILING INSTRUCTIONS FOR 

PRINCIPAL RESIDENCE/QUALIFIED AGRICULTURAL EXEMPTION APPEAL 

Follow these instructions for filing a small claims petition. For any questions that are not 

answered in these instructions, see the Tribunal's website at www.michigan.gov/taxtrib 

or contact the Tribunal at 517-335-9760. 

Mail the complete form to: 

Michigan Tax Tribunal 

611 W. Ottawa St., Lansing, MI 48933 

U.8. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909 

Other Carriers (UPS, FedEx, DHL): 

2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906 

Section 1: Petitioner's Contact Information: “Petitioner” is the person, business, or 

entity filing the appeal. If there is more than one Petitioner, use an additional sheet of 

paper to provide the name,

Page 6

STATE

Page 7

Pa

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.