Percy Key, Petitioner V City Of Southfield, 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 

Percy Key, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003385 

 

City of Southfield, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

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

default on September 13, 2024, because Petitioner filed an outdated petition form, did 

not submit the notice giving rise to the appeal, and failed to pay the required filing fee. 

On October 22, 2024, the Tribunal extended the time for Petitioner to cure the default by 

an additional 14 days and they have failed to respond. Petitioner has not complied with 

either order, and the latter stated that “failure to comply with this Order shall result in the 

dismissal of the case . . .” 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 

 

Here, Petitioner’s failure to comply with multiple orders has established a history of 

deliberate delay. 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 dismissal is appropriate, and a lesser sanction would not be appropriate in 

light of Petitioner’s history of noncompliance in this case. 

 

Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

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

 

 

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

2 Id. at 149.

Page 2

MTT Docket No. 24-003385 

Page 2 of 2 

 

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 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal. 

 

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

 

 

Entered: December 5, 2024 

 

 

By _____________________________ 

smm/jcr 

 

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

Percy Key, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003385 

City Of Southfield,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

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

entered an order holding Petitioner in default on September 13, 2024.1 Petitioner was 

required to cure the default within 14 days. Petitioner 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, Petitioner’s failure to comply with 

Tribunal orders and its Rules of Practice and Procedure has established a history of 

deliberate delay that would justify dismissal of the case for failure to timely comply with 

this Order.2 Therefore,

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

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

default: (1) file the documentation and/or petition filing fee required by the September 

13, 2024 default order, (2) file a Motion to Set Aside Default, (3) pay the $25.00 Motion 

fee, and (4) file proof the Motion and a copy of the documentation and/or petition filing 

fee were served on Respondent. 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 dismissal of the case, as provided by 

TTR 231.3 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 22, 2024

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. 24-003385

Page 2 of 5

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

Percy Key

20540 Winchester

Southfield , MI 48076-3159

Page 4

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

Percy Key, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003385 

City Of Southfield,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

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

entered an order holding Petitioner in default on September 13, 2024.4 Petitioner was 

required to cure the default within 14 days. Petitioner 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, Petitioner’s failure to comply with 

Tribunal orders and its Rules of Practice and Procedure has established a history of 

deliberate delay that would justify dismissal of the case for failure to timely comply with 

this Order.5 Therefore,

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

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

default: (1) file the documentation and/or petition filing fee required by the September 

13, 2024 default order, (2) file a Motion to Set Aside Default, (3) pay the $25.00 Motion 

fee, and (4) file proof the Motion and a copy of the documentation and/or petition filing 

fee were served on Respondent. 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 dismissal of the case, as provided by 

TTR 231.6 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 22, 2024

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 5

MTT Docket No. 24-003385

Page 5 of 5

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 

Percy Key, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003385 

 

City of Southfield, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

ORDER CORRECTING DOCKET 

 

The Tribunal has reviewed the file in this case and finds that the petition filed in this 

case is defective and Petitioner is therefore subject to default, as provided by TTR 231. 

Petitioner attempted to invoke the Tribunal’s jurisdiction by filing an outdated petition 

form, and TTR 277 states that “the petition must be on a form made available by the 

Tribunal.”1 Current petition forms and the Tribunal’s rules can be found on the 

Tribunal’s website at www.michigan.gov/taxtrib. Additionally, the petition form that was 

submitted indicates that the property at issue does not have a Principal Residence 

Exemption (PRE) of at least 50%, and therefore a filing fee of $125.00 is required to 

initiate an appeal with the Tribunal.2 Petitioner also failed to submit a copy of the notice 

giving rise to the appeal (i.e., Board of Review decision), as required by TTR 277. 

Finally, Petitioner failed to properly identify the assessed and taxable values affirmed by 

the Board of Review or identify Petitioner’s own value contentions. Instead, it appears 

that Petitioner identified the amount of tax rather than the values associated with the 

assessment roll. 

 

Further, Tribunal finds that this appeal was filed in the name of Percy Key and Rose 

Collins. However, Rose Collins did not sign the petition and as such, the docket should 

be corrected to reflect Percy Key as the sole Petitioner in this matter. Therefore, 

 

IT IS ORDERED that PETITIONER is held in DEFAULT. 

 

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

default: (1) file a current small claims valuation petition form, which can be found on the 

Tribunal’s website at www.michigan.gov/taxtrib, (2) pay the $125.00 petition filing fee 

required to file the petition, and (3) submit the Board of Review decision. The foregoing 

 

1 Id. 

2 See TTR 267 and 217. If the subject property did have a PRE of at least 50% at the time the petition 

was filed, no filing fee is required.

Page 2

MTT Docket No. 24-003385 

Page 2 of 2 

 

must be filed with the Tribunal within 14 days of entry of this Order.3 

 

IT IS ORDERED that the docket is CORRECTED to reflect Percy Key as the sole 

Petitioner in this matter. 

 

Failure to comply with this Order will result in Petitioner being required to file a motion to 

set aside the default (with appropriate filing fee). 

 

 

Entered: September 13, 2024 

 

 

By _____________________________ 

smm/jcr 

 

 

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 

 

 

 

 

3 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 219(5).

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

Page 1

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 

Percy Key, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003385 

 

City of Southfield, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

ORDER CORRECTING DOCKET 

 

The Tribunal has reviewed the file in this case and finds that the petition filed in this 

case is defective and Petitioner is therefore subject to default, as provided by TTR 231. 

Petitioner attempted to invoke the Tribunal’s jurisdiction by filing an outdated petition 

form, and TTR 277 states that “the petition must be on a form made available by the 

Tribunal.”1 Current petition forms and the Tribunal’s rules can be found on the 

Tribunal’s website at www.michigan.gov/taxtrib. Additionally, the petition form that was 

submitted indicates that the property at issue does not have a Principal Residence 

Exemption (PRE) of at least 50%, and therefore a filing fee of $125.00 is required to 

initiate an appeal with the Tribunal.2 Petitioner also failed to submit a copy of the notice 

giving rise to the appeal (i.e., Board of Review decision), as required by TTR 277. 

Finally, Petitioner failed to properly identify the assessed and taxable values affirmed by 

the Board of Review or identify Petitioner’s own value contentions. Instead, it appears 

that Petitioner identified the amount of tax rather than the values associated with the 

assessment roll. 

 

Further, Tribunal finds that this appeal was filed in the name of Percy Key and Rose 

Collins. However, Rose Collins did not sign the petition and as such, the docket should 

be corrected to reflect Percy Key as the sole Petitioner in this matter. Therefore, 

 

IT IS ORDERED that PETITIONER is held in DEFAULT. 

 

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

default: (1) file a current small claims valuation petition form, which can be found on the 

Tribunal’s website at www.michigan.gov/taxtrib, (2) pay the $125.00 petition filing fee 

required to file the petition, and (3) submit the Board of Review decision. The foregoing 

 

1 Id. 

2 See TTR 267 and 217. If the subject property did have a PRE of at least 50% at the time the petition 

was filed, no filing fee is required.

Page 2

MTT Docket No. 24-003385 

Page 2 of 2 

 

must be filed with the Tribunal within 14 days of entry of this Order.3 

 

IT IS ORDERED that the docket is CORRECTED to reflect Percy Key as the sole 

Petitioner in this matter. 

 

Failure to comply with this Order will result in Petitioner being required to file a motion to 

set aside the default (with appropriate filing fee). 

 

 

Entered: September 13, 2024 

 

 

By _____________________________ 

smm/jcr 

 

 

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 

 

 

 

 

3 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 219(5).

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

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LABOR & ECONOMIC GROWTH 

PROPERTY TAX APPEAL 

DOCKET HUMBER: 

MICHIGAN TAX TRIBUNAL 

PETITION FORM 

SMALL CLAIMS DIVISION 

Failure to complete this form, including signature, and return it by filing deadline will result in dismissal. 

If additional space is needed to provide the information requested, please use a separate sheet. 

1. Petitioner(s) Name and Address 

2. Agent or Attorney (if any) Name and Address 

KEY, PERCY & COLLINS, ROSE 

N/A 

20540 WINCHESTER 

SOUTHFIELD MI 48076-3159 

Petitioner's Daytime Phone No,_(248) 367-0029 

‘Agent/Attorney Phone No. 

(dential 

(residential, agricultural, personal, commercial, industrial, timber cutover, 

3. Classification of property. 

residential 

personal utility, developmental) 

4, Location of Property: 

City Southfield 

Local School District: 

County_Oakland 

Panhip 

5. Did Petitioner protest to the Board of Review? 

[0] 

Yes 

[0] 

No 

If no, please check all applicable reasons below and explain in the 

space provided. 

[| The Assessment Change Notice was not properly sent to Petitioner prior to the March Board of Review. 

Petitioner is appealing within 30 days of issuance of notice of action taken by July or December Board of Review. 

[| Petitioner is appealing a Clerical Error or Mutual Mistake of Fact. 

[I] Petitioner is appealing within 30 days of issuance of a State Tax Commission Order. 

[| Petitioner is appealing within 35 days of receipt of Notice of Taxable Value Uncapping. 

[6 Did Petitioner request a Poverty Exemption at the Board of Review? 

O 

Yes 

® 

No 

7. 

Check the reason for this appeal and explain in the space provided. 

[Ie property's true cash value and taxable value are incorrect. (SEE Line by Line Instructions.) 

Che property's taxable value only is incorrect. 

Cle uncapping of the property's taxable value is improper. 

[| Petitioner was denied a property tax exemption. 

[| Petitioner was denied a poverty exemption. 

8. Provide the Board of Review's determination of the state equalized or assessed value and taxable value for each parcel, for each tax year being 

appealed. 

Parcel Number 

Tax Year 

State Equalized Value or 

Taxable Value on Roll 

Assessed Value on Roll 

76-24-15-402-004 

2024 

$159.38 

$70.83

Page 2

9. Provide Petitioner's contention or belief of the true cash ( fair market) value and taxable value for each parcel, for each tax year being appeated 

Parcel Number 

Tax Year 

True Cash (Fair Market) Value 

Taxable Value Contention 

Contention 

76-24-15-402-004 

2024 

$153.00 

$67.00 

10. 

Explain the basis of your appeal. 

No improvements was made to the property. No homes of the same size were sold in the area for 

more than $290.000. 

11. Does the property have a principal residence exemption of at least 50% for the tax year(s) at issue? 

OO Yes: Petitioner is not required to pay a fee for the filing of this appeal. 

[0}) No: Petitioner is required to pay a fee for the filing of the appeal. (See Fee Schedule.) 

Failure to remit a required fee with this Form may result in dismissal. 

Amount Paid: 

12, 

If not using an agent or attomey, Petitioner is required to sign; 

“7 Al, He, 

<< 

If using an agent or attorney, only agent or attorney is required to sign: 

T"PLEASE RETURN THE ORIGINAL AND ONE COPY OF THIS COMPLETED FORM WITH TWO COPIES OF ANY ATTACHMENTS to: Michigan Tax Tribunal, PO Box 

30232, Lansing, MI 48909, 

Keep a copy of the Form and any original attachments for your records. 

The Department of Labor & Economic Growth will not discriminate against any individual or group because of race, sex, religion, age, national origin, calor, 

marital status, disability or political beliefs, 

If you need assistance with reading, writing, hearing, etc., under the Americans with Disabilities Act, you may make 

your needs known to this agency. 

For further information, please contact the Tribunal at: 

PH: (517) 373-3003 

Web Site: www.Michigan.govitaxtribunat 

E-mail: taxtrib@Michigan.gov 

T1262 Revised 01/05 

1973 PA 186, As Amended

Page 3

Percy Hey 

20540 Winchester St 

Southfield, MI 48076 

30 MAY 2024 

PM 10 

LO Box 30232 

Harding, mi. 4879 

-

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

Percy Key,Rose Collins,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003385

City Of Southfield,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 10, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

Percy Key

20540 Winchester

Southfield , MI 48076-3159

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

Percy Key,Rose Collins,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003385

City Of Southfield,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 10, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 4

Rose Collins

20540 Winchester

Southfield , MI 48076-3159

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

Percy Key,Rose Collins,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003385

City Of Southfield,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 10, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LABOR & ECONOMIC GROWTH 

PROPERTY TAX APPEAL 

DOCKET HUMBER: 

MICHIGAN TAX TRIBUNAL 

PETITION FORM 

SMALL CLAIMS DIVISION 

Failure to complete this form, including signature, and return it by filing deadline will result in dismissal. 

If additional space is needed to provide the information requested, please use a separate sheet. 

1. Petitioner(s) Name and Address 

2. Agent or Attorney (if any) Name and Address 

KEY, PERCY & COLLINS, ROSE 

N/A 

20540 WINCHESTER 

SOUTHFIELD MI 48076-3159 

Petitioner's Daytime Phone No,_(248) 367-0029 

‘Agent/Attorney Phone No. 

(dential 

(residential, agricultural, personal, commercial, industrial, timber cutover, 

3. Classification of property. 

residential 

personal utility, developmental) 

4, Location of Property: 

City Southfield 

Local School District: 

County_Oakland 

Panhip 

5. Did Petitioner protest to the Board of Review? 

[0] 

Yes 

[0] 

No 

If no, please check all applicable reasons below and explain in the 

space provided. 

[| The Assessment Change Notice was not properly sent to Petitioner prior to the March Board of Review. 

Petitioner is appealing within 30 days of issuance of notice of action taken by July or December Board of Review. 

[| Petitioner is appealing a Clerical Error or Mutual Mistake of Fact. 

[I] Petitioner is appealing within 30 days of issuance of a State Tax Commission Order. 

[| Petitioner is appealing within 35 days of receipt of Notice of Taxable Value Uncapping. 

[6 Did Petitioner request a Poverty Exemption at the Board of Review? 

O 

Yes 

® 

No 

7. 

Check the reason for this appeal and explain in the space provided. 

[Ie property's true cash value and taxable value are incorrect. (SEE Line by Line Instructions.) 

Che property's taxable value only is incorrect. 

Cle uncapping of the property's taxable value is improper. 

[| Petitioner was denied a property tax exemption. 

[| Petitioner was denied a poverty exemption. 

8. Provide the Board of Review's determination of the state equalized or assessed value and taxable value for each parcel, for each tax year being 

appealed. 

Parcel Number 

Tax Year 

State Equalized Value or 

Taxable Value on Roll 

Assessed Value on Roll 

76-24-15-402-004 

2024 

$159.38 

$70.83

Page 2

9. Provide Petitioner's contention or belief of the true cash ( fair market) value and taxable value for each parcel, for each tax year being appeated 

Parcel Number 

Tax Year 

True Cash (Fair Market) Value 

Taxable Value Contention 

Contention 

76-24-15-402-004 

2024 

$153.00 

$67.00 

10. 

Explain the basis of your appeal. 

No improvements was made to the property. No homes of the same size were sold in the area for 

more than $290.000. 

11. Does the property have a principal residence exemption of at least 50% for the tax year(s) at issue? 

OO Yes: Petitioner is not required to pay a fee for the filing of this appeal. 

[0}) No: Petitioner is required to pay a fee for the filing of the appeal. (See Fee Schedule.) 

Failure to remit a required fee with this Form may result in dismissal. 

Amount Paid: 

12, 

If not using an agent or attomey, Petitioner is required to sign; 

“7 Al, He, 

<< 

If using an agent or attorney, only agent or attorney is required to sign: 

T"PLEASE RETURN THE ORIGINAL AND ONE COPY OF THIS COMPLETED FORM WITH TWO COPIES OF ANY ATTACHMENTS to: Michigan Tax Tribunal, PO Box 

30232, Lansing, MI 48909, 

Keep a copy of the Form and any original attachments for your records. 

The Department of Labor & Economic Growth will not discriminate against any individual or group because of race, sex, religion, age, national origin, calor, 

marital status, disability or political beliefs, 

If you need assistance with reading, writing, hearing, etc., under the Americans with Disabilities Act, you may make 

your needs known to this agency. 

For further information, please contact the Tribunal at: 

PH: (517) 373-3003 

Web Site: www.Michigan.govitaxtribunat 

E-mail: taxtrib@Michigan.gov 

T1262 Revised 01/05 

1973 PA 186, As Amended

Page 3

Percy Hey 

20540 Winchester St 

Southfield, MI 48076 

30 MAY 2024 

PM 10 

LO Box 30232 

Harding, mi. 4879 

-

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