Phillice Stenzel, Petitioner V City Of Detroit, Respondent

Page 1

STATE OF MICHIGAN 

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

October 27, 2026 

 

Phillice Stenzel 

3058 Springle Street 

Detroit, MI 48215 

 

Re: 

MTT Docket No. 26-000176 

 

Dear Mr. Stenzel: 

 

The Michigan Tax Tribunal has received your second Motion for Reconsideration, filed 

on March 1, 2026, requesting reconsideration of the February 27, 2026 Order of 

Dismissal. TTR 261(1) provides that a motion for reconsideration of any decision or 

order may be “filed within 21 days of the entry of the decision or order sought to be 

reheard or reconsidered.” Your motion is precluded because the Tribunal’s rule does 

not provide for the filing of multiple Motions for Reconsideration. Additionally, the 

Tribunal’s rule regarding reconsideration mirrors the applicable Michigan Court Rule, 

MCR 2.119(F), and the Michigan Court of Appeals has, likewise, held that the court rule 

does not provide for the filing of multiple Motions for Reconsideration.1 

 

As such, your only recourse is to appeal the Tribunal’s order to the Michigan Court of 

Appeals. If you have any questions regarding this or any other Tribunal matter, please 

contact me at the Tribunal. 

 

Respectfully, 

 

/s/ Samantha Maria Snow Welton 

 

Chief Clerk 

 

 

 

 

 

1 See Kecskes v Paramount Newport Corp, unpublished per curiam opinion of the Court of Appeals, 

issued February 16, 2001 (Docket No. 214844).

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 

i 

’ 

MAY 2 9 2026 

3058 Springle Street 

MICHIGAN TAX TRIBUNAL 

Detroit 

MI 48215 

Michigan Tax Tribunal 

611 W. Ottawa St 

Lansing, MI 48909 

Re: Motion for Reconsideration — Property Tax Exemption Appeal 

Parcel No: 21047633 

MTT Docket No: 26-000176 

Dear Tribunal, 

I am writing to respectfully request reconsideration of the dismissal of my property tax 

exemption appeal. The dismissal was based on the conclusion that my petition was not filed 

within the statutory deadline required under MCL 211.53¢. However, 

I did not receive the 

Board of Review’s denial letter within the timeframe that would have allowed me to file earlier. 

Timeline of Events 

+ 

I did not receive any denial letter from the Board of Review by mail. 

» 

On 26 January 2026, 

| emailed the Board of Review requesting an update on the 

status of my HOPE/property tax exemption application. 

« 

On the same day, the Board informed me for the first time that my application had 

been denied due to income limits. 

« 

| immediately requested a copy of the denial letter. 

[ was told that HOPE decisions are 

issued via USPS mail and that the mailing process could take 4-6 weeks, and that | 

could request a duplicate copy after 30 January 2026. 

e 

On 3 February 2026, 

| emailed the Board again requesting a copy of the denial letter. 

«On 6 February 2026, the Board emailed me a copy of the DBOR 2025 decision letter 

and stated that another copy had been mailed that same day. 

Supporting Documentation 

Please find attached copies of my email correspondence with the Board of Review, showing 

my repeated requests for the denial letter and their confirmation that they emailed me the 

DBOR 2025 decision letter on 6 February 2026, with another copy sent via USPS on the same 

date. 

Basis for Reconsideration 

Under MCL 211.53c, a petitioner has 30 days from the issuance of the Board of Review's 

decision to file an appeal. Because 

I did not receive the denial letter until 6 February 2026, 

that is the date on which the decision was effectively issued to me. 

1 filed my appeal within 30 days of receiving the decision, in full compliance with the 

statutory requirement.

Page 2

The delay in filing was entirely due to the fact that the Board of Review did not send, and I 

did not receive, the denial letter in a timely manner. | acted promptly and diligently as soon 

as | became aware of the decision. 

Request 

I respectfully request that the Tribunal: 

+ 

Recognize 6 February 2026 as the effective issuance date of the Board of Review's 

decision, and 

« 

Reinstate my appeal as timely under MCL 211.53c. 

Thank you for your attention to this matter. I appreciate the Tribunal’s consideration and 

remain available to provide any additional information needed. 

Sincerely, 

Ahll Staged 

Phillice Stenzel 

Date: 

1 March 2026 

PROOF OF SERVICE 

Proof of service form has been attached.

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Philice Stenzel 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-000176 

City of Detroit 

Respondent(s) 

PROOF OF SERVICE 

Phillice Stenzel 

states that on 

1 March 2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Motion for Reconsideration 

relative to the above-captioned matter upon: 

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

City of Detroit Law Department: LawService@detroitmi.gov 

Office of the Assessor (Appeals): assessors-appeals@detroitmi.gov 

Board of Review: BoardofReview@detroitmi.gov 

SUS tang 

[Signature 6F person who is serving/mailing copy] 

Phillice Stenzel 

[Print/type name of person serving/mailing copy] 

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

Page 4

Sent: Monday, January 26, 2026 1:41 PM 

To: Assessment Dept Assessment Dept <Boardofreview@detroitmi.gov> 

Subject: Re: [EXTERNAL] Income verification - 3058 Springle - 21047633 (BM){MD)(MET) 

Thanks for the info. Could you please tell me the detailed reason for the denial so that 

| can correctly appeal. 

Thank you. 

Phillice 

© On Mon, Jan 26, 2026 at 5:37 PM Assessment Dept Assessment Dept <Boardofreview@detroitmi.gov> wrote: 

Greetings, 

Thank you for contacting the Board of Review. 

Your HOPE Application has been denied due to over income limits. 

Thank you, 

Board 

of Review Tea 

City of Detroit 

Office of the Chief Financial Officer 

Office of the Assessor 

| Email: BoardofReview@detroitmi.gov 

| Fax: 313-224-9400 

Mary Sheffield, Mavor 

Mailbox is monitored: Monday-Friday, 8:00 a.m.- 4:30 p.m. 

RELATED LINKS: 

Property Transfer Affidavit (PTA) 

Principal Residence Exemption (PRE) Affidavit 

Wayne County Treasury Office 

Property Taxes Information 

Neighborhood Enterprise Zone (NEZ) Homestead Application 

Disabled Vets Rescind Form 

Disabled Veterans Exemption Form 5107 

2026 Homeowners Property Exemption Application 

From: Phil Stenzel <philstenzel17@gmail.com> 

Sent: Monday, January 26, 2026 12:18 PM 

To: Assessment Dept Assessment Dept <Boardofreview@detroitmi.gov> 

Subject: Re: [EXTERNAL] Income verification (BM)(MD){MET) 

Hello, thanks for your email. Would you know the reason why my application was denied? 

Thanks 

Phillice 

On Mon, Jan 26, 2026 at 4:38 PM Assessment Dept Assessment Dept <Boardofreview@detroitmi.gov> wrote: 

: Greetings,

Page 5

1 am currently out of town and need the document emailed to me so 

| can prepare my appeal within the required 

timeframe. 

Please send the letter to this email address. 

Thank you for your assistance. 

Sincerely, 

Phillice Stenzel 

Address: 3058 Springle street 

Detroit, 48215 

On Tue, Jan 27, 2026 at 4:50 PM Assessment Dept Assessment Dept <Boardofreview@detroitmi.gov> wrote: 

Greetings, 

Thank you for your email inquiry. 

HOPE decisions are provided via USPS mail, and this process can take up to 4-6 weeks. We 

value your

Page 6

Than

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 

MAR 2 6 2026 NA 

T 

3058 Springle Street 

MICHIGAN TAX TRIBUNAL 

Detroit 

MI 48215 

Michigan Tax Tribunal 

611 W. Ottawa St 

Lansing, MI 48909 

Re: Motion for Reconsideration — Property Tax Exemption Appeal Parcel No: 21047633 

MTT Docket No: 26-000176 

Dear Tribunal, 

| am writing to inform you that 

| am hereby resubmitting the documents by personal delivery as the 

original letter seems to have been lost in the US postal system — proof of posting is attached. 

Attachments: 

o 

Email correspondence related to the lost letter 

o 

Proof of posting related to the lost letter 

e 

Motion for Reconsideration and referenced email correspondence 

e 

Proof of service for Motion for Reconsideration 

Sincerely, 

VZ24 Stueged 

Phillice Stenzel 

Date: 23 March 2026

Page 2

3058 Springle Street 

Detroit 

MI 48215 

Michigan Tax Tribunal 

611 W. Ottawa St 

Lansing, MI 48909 

Re: Motion for Reconsideration — Property Tax Exemption Appeal 

Parcel No: 21047633 

MTT Docket No: 26-000176 

Dear Tribunal, 

I am writing to respectfully request reconsideration of the dismissal of my propeity tax 

exemption appeal. The dismissal was based on the conclusion that my petition was not filed 

within the statutory deadline required under MCL 211.53¢c. However, 

I did not receive the 

Board of Reviews denial letter within the timeframe that would have allowed me to file earlier. 

Timeline of Events 

« 

I did not receive any denial letter from the Board of Review by mail. 

* 

On 26 January 2026, | emailed the Board of Review requesting an update on the 

status of my HOPE/property tax exemption application. 

«On the same day, the Board informed me for the first time that my application had 

been denied due to income limits. 

+ 

[immediately requested a copy of the denial letter. 

I was told that HOPE decisions are 

issued via USPS mail and that the mailing process could take 4-6 weeks, and that | 

could request a duplicate copy after 30 January 2026. 

« 

On 3 February 2026, 

| emailed the Board again requesting a copy of the denial letter. 

+ 

On 6 February 2026, the Board emailed me a copy of the DBOR 2025 decision letter 

and stated that another copy had been mailed that same day. 

Supporting Documentation 

Please find attached copies of my email correspondence with the Board of Review, showing 

my repeated requests for the denial fetter and their confirmation that they emailed me the 

DBOR 2025 decision letter on 6 February 2026, with another copy sent via USPS on the same

Page 3

The delay in filing was entirely due to the fact that the Board of Review did not send, and I 

did not receive, the denial letter in a timely manner. 1 acted promptly and diligently as soon 

as | became aware of the decision. 

Request 

I respectfully request that the Tribunal: 

«Recognize 6 February 2026 as the effective issuance date of the Board of Review’s 

decision, and 

« 

Reinstate my appeal as timely under MCL 211.53c. 

Thank you for your attention to this matter. 

appreciate the Tribunal’s consideration and 

remain available to provide any additional information needed. 

Sincerely, 

ll Stangel 

Phillice Stenzel 

Date: 

1 March 2026 

PROOF OF SERVICE 

Proof of service form has been attached.

Page 4

] Gmail 

Phil Stenzel <philstenzel17@gmail.com> 

Re: [EXTERNAL] Income verification - 3058 Springle - 21047633 (BM)(MD)(MET) 

(SLS)(SLS) 

2 messages 

Assessment Dept Assessment Dept <Boardofreview@detroitmi.gov> 

Fri, Feb 6, 2026 at 3:51 PM 

To: Phil Stenzel <philstenzel17@gmail.com> 

Greetings, 

Thank you for contacting the Board of Review. 

Please find attached a copy of your DBOR 2025 decision letter. Another copy was sent via 

USPS mail today also. 

Thank you, 

Bowrd 

of Review Team 

City of Detroit 

Office of the Chief Financial Officer 

Office of the Assessor 

Email: BoardofReview@detroitmi.gov 

Fax: 313-224-9400 

Mary Sheffield, Mayor 

Mailbox is monitored: Monday-Friday, 8:00 a.m.- 4:30 p.m. 

RELATED LINKS: 

Property Transfer Affidavit (PTA) 

Principal Residence Exemption (PRE) Affidavit 

Wayne County Treasury Office 

Property Taxes Information 

Neighborhood Enterprise Zone (NEZ) Homestead Application 

Disabled Vets Rescind Form 

Disabled Veterans Exemption Form 5107

Page 5

1 am currently out of town and need the document emailed to me so 

| can prepare my appeal within the required 

timeframe. 

Please send the letter to this email address. 

Thank you for your assistance. 

Sincerely, 

Phillice Stenzel 

Address: 3058 Springle street 

Detroit, 48215 

On Tue, Jan 27, 2026 at 4:50 PM Assessment Dept Assessment Dept <Boardofreview@detroitmi.gov> wrote: 

Greetings, 

Thank you for your email inquiry. 

HOPE decisions are provided via USPS mail, and this process can take up to 4-6 weeks. We 

value your patience during this process. 

You may request duplicate copies of your decision letter via this email after January 30, 

2025. 

The BOR Team does not manage inquiries regarding property tax bills, payments or refunds. 

For assistance, please contact the Detroit Taxpayer Service Center (DTSC). Below is the 

contact information, which can also be found on our website: https:/detroitmi.gov/. 

Detroit Taxpayer Service Center 

Coleman A. Young Municipal Center 

2 Woodward Avenue - Suite 130 

Detroit, MI 48226 

Phone: (313) 224-3560 

Email: DTSC@detroitmi.gov 

Hours of Operation: 

Monday-Thursday, 8:00 AM - 4:30 PM 

You may also view your 2025 taxes owed on the Divdat system. https:// 

guestpay.divdatkiosknetwork.com/account/search 

Thank you, 

Board 

of Review Teawv 

City of Detroit 

Office of the Chief Financial Officer 

Office of the Assessor

Page 6

Wayne County Treasury Office 

Property Taxes Information 

Neighborhood Enterprise Zone (NEZ) Homestead Application 

Disabled Vets Rescind Form 

Disabled Veterans Exemption Form 5107 

2026 Homeowners Property Exemption Application 

From: Phil Stenzel <philstenzel17@gmail.com> 

Sent: Tuesday, January 27, 2026 10:08 AM 

To: Assessment Dept Assessment Dept <Boardofreview@detroitmi.gov> 

Subject: Re: [EXTERNAL] Income verification -

Page 7

Sen

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 

Phillice Stenzel, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000176 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

ORDER DENYING PETITIONER’S MOTION FOR RECONSIDERATION 

 

On March 26, 2026, Petitioner filed a motion requesting that the Tribunal reconsider the 

Order of Dismissal entered in this case on February 27, 2026. 

 

The Tribunal has considered the motion and the case file and finds that it “may order a 

rehearing or reconsideration of any decision or order upon its own initiative or motion 

filed within 21 days after the entry of the decision or order sought to be reheard or 

reconsidered.”1 Petitioner’s Motion for Reconsideration was filed beyond this 21-day 

deadline, and as a result, is not properly pending before the Tribunal.2 Therefore, 

 

IT IS ORDERED that Petitioner’s Motion for Reconsideration is DENIED. 

 

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 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. 

 

 

 

 

 

 

By

 

 

Entered: March 27, 2026 

ejg 

 

 

 

1 TTR 261(1). 

2 See also Pars Ice Cream Co, Inc v Dep’t of Treasury, unpublished per curiam opinion of the Court of 

Appeals, issued August 14, 2012 (Docket No. 305148).

Page 2

MTT Docket No. 26-000176 

Page 2 of 2 

 

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 

MAR 2 6 2026 NA 

T 

3058 Springle Street 

MICHIGAN TAX TRIBUNAL 

Detroit 

MI 48215 

Michigan Tax Tribunal 

611 W. Ottawa St 

Lansing, MI 48909 

Re: Motion for Reconsideration — Property Tax Exemption Appeal Parcel No: 21047633 

MTT Docket No: 26-000176 

Dear Tribunal, 

| am writing to inform you that 

| am hereby resubmitting the documents by personal delivery as the 

original letter seems to have been lost in the US postal system — proof of posting is attached. 

Attachments: 

o 

Email correspondence related to the lost letter 

o 

Proof of posting related to the lost letter 

e 

Motion for Reconsideration and referenced email correspondence 

e 

Proof of service for Motion for Reconsideration 

Sincerely, 

VZ24 Stueged 

Phillice Stenzel 

Date: 23 March 2026

Page 2

3058 Springle Street 

Detroit 

MI 48215 

Michigan Tax Tribunal 

611 W. Ottawa St 

Lansing, MI 48909 

Re: Motion for Reconsideration — Property Tax Exemption Appeal 

Parcel No: 21047633 

MTT Docket No: 26-000176 

Dear Tribunal, 

I am writing to respectfully request reconsideration of the dismissal of my propeity tax 

exemption appeal. The dismissal was based on the conclusion that my petition was not filed 

within the statutory deadline required under MCL 211.53¢c. However, 

I did not receive the 

Board of Reviews denial letter within the timeframe that would have allowed me to file earlier. 

Timeline of Events 

« 

I did not receive any denial letter from the Board of Review by mail. 

* 

On 26 January 2026, | emailed the Board of Review requesting an update on the 

status of my HOPE/property tax exemption application. 

«On the same day, the Board informed me for the first time that my application had 

been denied due to income limits. 

+ 

[immediately requested a copy of the denial letter. 

I was told that HOPE decisions are 

issued via USPS mail and that the mailing process could take 4-6 weeks, and that | 

could request a duplicate copy after 30 January 2026. 

« 

On 3 February 2026, 

| emailed the Board again requesting a copy of the denial letter. 

+ 

On 6 February 2026, the Board emailed me a copy of the DBOR 2025 decision letter 

and stated that another copy had been mailed that same day. 

Supporting Documentation 

Please find attached copies of my email correspondence with the Board of Review, showing 

my repeated requests for the denial fetter and their confirmation that they emailed me the 

DBOR 2025 decision letter on 6 February 2026, with another copy sent via USPS on the same

Page 3

The delay in filing was entirely due to the fact that the Board of Review did not send, and I 

did not receive, the denial letter in a timely manner. 1 acted promptly and diligently as soon 

as | became aware of the decision. 

Request 

I respectfully request that the Tribunal: 

«Recognize 6 February 2026 as the effective issuance date of the Board of Review’s 

decision, and 

« 

Reinstate my appeal as timely under MCL 211.53c. 

Thank you for your attention to this matter. 

appreciate the Tribunal’s consideration and 

remain available to provide any additional information needed. 

Sincerely, 

ll Stangel 

Phillice Stenzel 

Date: 

1 March 2026 

PROOF OF SERVICE 

Proof of service form has been attached.

Page 4

] Gmail 

Phil Stenzel <philstenzel17@gmail.com> 

Re: [EXTERNAL] Income verification - 3058 Springle - 21047633 (BM)(MD)(MET) 

(SLS)(SLS) 

2 messages 

Assessment Dept Assessment Dept <Boardofreview@detroitmi.gov> 

Fri, Feb 6, 2026 at 3:51 PM 

To: Phil Stenzel <philstenzel17@gmail.com> 

Greetings, 

Thank you for contacting the Board of Review. 

Please find attached a copy of your DBOR 2025 decision letter. Another copy was sent via 

USPS mail today also. 

Thank you, 

Bowrd 

of Review Team 

City of Detroit 

Office of the Chief Financial Officer 

Office of the Assessor 

Email: BoardofReview@detroitmi.gov 

Fax: 313-224-9400 

Mary Sheffield, Mayor 

Mailbox is monitored: Monday-Friday, 8:00 a.m.- 4:30 p.m. 

RELATED LINKS: 

Property Transfer Affidavit (PTA) 

Principal Residence Exemption (PRE) Affidavit 

Wayne County Treasury Office 

Property Taxes Information 

Neighborhood Enterprise Zone (NEZ) Homestead Application 

Disabled Vets Rescind Form 

Disabled Veterans Exemption Form 5107

Page 5

1 am currently out of town and need the document emailed to me so 

| can prepare my appeal within the required 

timeframe. 

Please send the letter to this email address. 

Thank you for your assistance. 

Sincerely, 

Phillice Stenzel 

Address: 3058 Springle street 

Detroit, 48215 

On Tue, Jan 27, 2026 at 4:50 PM Assessment Dept Assessment Dept <Boardofreview@detroitmi.gov> wrote: 

Greetings, 

Thank you for your email inquiry. 

HOPE decisions are provided via USPS mail, and this process can take up to 4-6 weeks. We 

value your patience during this process. 

You may request duplicate copies of your decision letter via this email after January 30, 

2025. 

The BOR Team does not manage inquiries regarding property tax bills, payments or refunds. 

For assistance, please contact the Detroit Taxpayer Service Center (DTSC). Below is the 

contact information, which can also be found on our website: https:/detroitmi.gov/. 

Detroit Taxpayer Service Center 

Coleman A. Young Municipal Center 

2 Woodward Avenue - Suite 130 

Detroit, MI 48226 

Phone: (313) 224-3560 

Email: DTSC@detroitmi.gov 

Hours of Operation: 

Monday-Thursday, 8:00 AM - 4:30 PM 

You may also view your 2025 taxes owed on the Divdat system. https:// 

guestpay.divdatkiosknetwork.com/account/search 

Thank you, 

Board 

of Review Teawv 

City of Detroit 

Office of the Chief Financial Officer 

Office of the Assessor

Page 6

Wayne County Treasury Office 

Property Taxes Information 

Neighborhood Enterprise Zone (NEZ) Homestead Application 

Disabled Vets Rescind Form 

Disabled Veterans Exemption Form 5107 

2026 Homeowners Property Exemption Application 

From: Phil Stenzel <philstenzel17@gmail.com> 

Sent: Tuesday, January 27, 2026 10:08 AM 

To: Assessment Dept Assessment Dept <Boardofreview@detroitmi.gov> 

Subject: Re: [EXTERNAL] Income verification -

Page 7

Sen

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

Phillice Stenzel, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000176

City of Detroit,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed on or before July 31 of the tax year appealed, as required by 

MCL 205.735a, or within 30 days of the issuance of a July or December Board of 

Review Decision, as required by MCL 211.53c. As such, and inasmuch as the Tribunal 

has no equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the 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

Page 2

MTT Docket No. 26-000176

Page 2 of 6

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. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: February 27, 2026

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

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

Phillice Stenzel, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000176

City of Detroit,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed on or before July 31 of the tax year appealed, as required by 

MCL 205.735a, or within 30 days of the issuance of a July or December Board of 

Review Decision, as required by MCL 211.53c. As such, and inasmuch as the Tribunal 

has no equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the 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

Page 4

MTT Docket No. 26-000176

Page 4 of 6

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

Page 5

S

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

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

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Phillice

M.I.

Last Name/Company Name

Stenzel

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

3058 Springle St

City or Town

Detroit

State

Michigan

ZIP Code

48215

Telephone Number

3236788983

Fax Number

E-mail Address

philstenzel17@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

3058 Springle Street

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Detroit

Michigan

48215

Taxing Authority (City or Township)

City of Detroit (Wayne)

County 

Wayne

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

Poverty Exemption

 

Section 5: Explain the Reason for this Appeal

I am writing to appeal the denial of my property tax exemption application, which was rejected on the basis that “documentation does not support claim.” I 

respectfully request a full reconsideration of my application, as I submitted all required documentation and complied with every request made by the BOR 

throughout the process.

Over the course of the review period, BOR staff repeatedly instructed me to email the necessary documents, and I did so promptly each time. At no point was I 

informed that any documents were missing, incomplete, or insufficient. Had I been notified of any deficiency, I would have immediately provided clarification or 

additional evidence.

Because the denial cites a lack of supporting documentation without specifying what was allegedly missing, I am requesting:

1.

A detailed explanation of which specific documents were deemed insufficient, and

2.

An opportunity to submit any additional materials needed to complete the review.

I remain fully committed to complying with all requirements and ensuring that my application is properly supported. I respectfully ask that my application be 

reconsidered based on the documentation already provided, or that I be given clear guidance on any remaining items needed to complete the file.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

If Yes, check which BOR you attended AND upload the BOR decision: 

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? Yes

If Yes, check which BOR considered your application AND upload the BOR decision: December

 March  July  December

If No, explain why:

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

Parcel Identification Number: 

Classification of Property:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Current Taxable Value as established by the BOR:

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

 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

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

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

If improved property, for what use was the property designed?

Fee Information

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

No

Are you appealing ONLY the denial of a Poverty Exemption?

Yes

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

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

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

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable

Page 4

STATE

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

Phillice Stenzel,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000176

City of Detroit,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

placement of Respondent in default, as provided by TTR 281. 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: February 27, 2026

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

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

Phillice Stenzel,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000176

City of Detroit,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

placement of Respondent in default, as provided by TTR 281. 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: February 27, 2026

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

Phone: (313) 224-3035 

Fax: (313) 224-4576 

www.detroitmi.gov 

Coleman A. Young Municipal Center 2 

Woodward Avenue, Suite 105 

Detroit, Michigan 48226 

Property Assessme: 

Board of Review 

DETROIT 

December 9, 2025 

DISTRICT: 4 

STENZEL, PHILLICE 

~ 

COPY 

3058 SPRINGLE 

DETROIT MI 48215 

RE: 

2025 DECEMBER BOARD OF REVIEW PETITION NUMBER: 

 D-63070 

Parcel ID: 

21047633. 

Property Address: 

3058 SPRINGLE 

Property Classification: 

~~ 401 

In accordance with General Property Tax Act MCL 211.7u, BY REASON OF POVERTY, The December Board 

of Review has considered your 2025 

homeowner's property tax exemption application regarding the above- 

described property. 

The homeowner's property tax exemption has been DENIED. (Reason for denial below) 

Documentation does not support claim 

E YOU ARE RESPONSIBLE FOR PAYING FOR THE 2025 SUMMER and WINTER TAXES.* 

If you disagree with the Board of Reviews decision, further appeal may be made to the Michigan Tax Tribunal 

within 30 days of this notice. Information on how to appeal including the petition form are available online at 

www.michigan.gov/taxtrib .You can print the petition that applies to your appeal and mail the completed form 

along 

with 

this 

notice 

to 

Michigan 

Tax 

Tribunal 

at 

P.O. 

Box 

30232, 

Lansing, 

Michigan 

48909. 

Before Appeal 

After Appeal 

2025 

Assessed Value 

23300 

23300 

21444 

21444 

2025 

Taxable Value 

If you have any questions regarding this notice, please contact the City of Detroit Office of the Assessor at 

313-224-3035. 

hon Fate 

CO P Y 

Board of Review Secretary

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

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

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Phillice

M.I.

Last Name/Company Name

Stenzel

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

3058 Springle St

City or Town

Detroit

State

Michigan

ZIP Code

48215

Telephone Number

3236788983

Fax Number

E-mail Address

philstenzel17@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

3058 Springle Street

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Detroit

Michigan

48215

Taxing Authority (City or Township)

City of Detroit (Wayne)

County 

Wayne

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

Poverty Exemption

 

Section 5: Explain the Reason for this Appeal

I am writing to appeal the denial of my property tax exemption application, which was rejected on the basis that “documentation does not support claim.” I 

respectfully request a full reconsideration of my application, as I submitted all required documentation and complied with every request made by the BOR 

throughout the process.

Over the course of the review period, BOR staff repeatedly instructed me to email the necessary documents, and I did so promptly each time. At no point was I 

informed that any documents were missing, incomplete, or insufficient. Had I been notified of any deficiency, I would have immediately provided clarification or 

additional evidence.

Because the denial cites a lack of supporting documentation without specifying what was allegedly missing, I am requesting:

1.

A detailed explanation of which specific documents were deemed insufficient, and

2.

An opportunity to submit any additional materials needed to complete the review.

I remain fully committed to complying with all requirements and ensuring that my application is properly supported. I respectfully ask that my application be 

reconsidered based on the documentation already provided, or that I be given clear guidance on any remaining items needed to complete the file.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

If Yes, check which BOR you attended AND upload the BOR decision: 

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? Yes

If Yes, check which BOR considered your application AND upload the BOR decision: December

 March  July  December

If No, explain why:

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

Parcel Identification Number: 

Classification of Property:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Current Taxable Value as established by the BOR:

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

 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

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

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

If improved property, for what use was the property designed?

Fee Information

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

No

Are you appealing ONLY the denial of a Poverty Exemption?

Yes

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

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

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

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable

Page 4

STATE

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.