Rickey J Armour, Petitioner V Township Of Pittsfield, 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 

Rickey J Armour, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003654 

 

Pittsfield Township, 

 

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 October 23, 2025, because Petitioner filed the wrong petition for the issue 

under appeal. On November 21, 2025, 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 may 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. 25-003654 

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 15, 2025 

 

 

By _____________________________ 

kac 

 

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

Rickey J Armour,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003654

Township Of Pittsfield,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Users who file documents with the Michigan Tax Tribunal are advised that filed 

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 25-003654

Page 2 of 6

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: December 8, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Rickey J Armour,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003654

Township Of Pittsfield,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your

Page 4

MTT

Page 5

STATE

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Page 1

RECEIVED 

NOV 2 42025 

WHICHIGANS TA TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25-003654 

Section 1: Respondent’s Contact Information 

First Name 

MA 

Last Name 

PITTSFIELD CHARTER TOWNSHIP 

Maiting Address {No., Street, P.O. Box or Rurat Route) 

6201 W MICHIGAN AVE 

City or Town 

State 

ZIP Code 

ANN ARBOR 

Ml 

148108 

Telephone Number 734-822 -3115 

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

ASSESSING@PITTSFIELD-MI.GOV 

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

] 

First Name 

MI 

Last Name 

RAYMOND 

BORREGARD 

Firm Name (if any) 

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

6201 W MICHIGAN AVE 

City or Town 

State 

ZIP Code 

ANN ARBOR 

Ml 

148108 

Telephone “mr 734-822-31 1 5 

Emall Address {do not enter unless you want MTT to send all correspondence via email) 

ASSESSING@PITTSFIELD-MI.GOV 

Section 3: Subject Property Information 

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

WA 

Yes 

[] No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

[I] Yes 

[} No 

Not Applicable

Page 2

GRETCHEN WHITMER 

STATE OF MICHIGAN 

GOVERNOR 

LANSING 

Section 4: Explain Your Answer to this Appeal 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

DIRECTOR 

REGARDING DENIAL OF VETERAN EXEMPTION 

SEE ENCLOSED NARRATIVE AND SUPPLEMENTAL DOCUMENTATION 

Section 5: Jurisdictional Issues 

IF PETITIONER IS APPEALING THE TRUE CASH ANDIOR TAXABLE VALUES 

Did Petitioner protest the assessment at a Board of Review (BOR)? [Wm] Yes 

[IE] No 

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

O July 

0 Becember 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [] Yes 

[i] No 

*Submit a copy of the Notice of Assessment with the Answer. 

If the July or December BOR revised the assessment(s) at Issue, did it have authority? [3] Yes 

[1] No 

If yes, cite the Board's authority. 

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? J Yes 

if yes, explain 

no 

Is Petitioner appealing from a State Tax Commission Order? 

[J ves 

CIne 

If so, what Is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

+ 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? [Hl] Yes 

[] No 

# 

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

(m} July 

[Il] December 

List the date the BOR denied Petitioner's Poverty Exemption: 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption ata BOR? J] Yes 

[H] No 

if Yes, check which BOR Petitioner attended; joa] March 

J July 

O December 

Tax Year(s) denied; 

List the date the exemption was denied: 

2022, 2023, 2024, 2025 

05/29/2025 

What statutory section did Petitioner request the subject property be exempt? 

MCL 211.7b 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

[] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility {check one) 

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

Parcel Identification Number: 

L-12-07-210-004 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utllity 

(check one} 

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

302,026 

Current Taxable Value as established by the BOR: 

224,024 

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

604,052 

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

302,026 

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

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

RICKEY J ARMOUR 

: 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-003654 

PITTSFIELD CHARTER TOWNSHIP 

Respondent(s) 

PROOF OF SERVICE 

RAYMOND BORREGARD 

states that on 11/17/2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the ANSWER 

relative to the above-captioned matter upon: 

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

MICHIGAN TAX TRIBUNAL 

PO BOX 30232 

LANSING MI 48909 

= 

[Signature of person who is serving/mailing copy} 

RAYMOND BORREGARD 

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

Page 5

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

‘ 

GOVERNOR 

LANSING 

DIRECTOR 

RICKEY J ARMOUR 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-003654 

PITTSFIELD CHARTER TOWNSHIP 

Respondent(s) 

PROOF OF SERVICE 

RAYMOND BORREGARD 

states that on 11/17/2025 

hefshe 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the ANSWER 

relative to the above-captioned matter upon: 

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

RICKEY J ARMOUR 

2293 MOSS ROSE CT 

ANN ARBOR MI 48103 

ila 

[Signature of person who is serving/mailing copy] 

RAYMOND BORREGARD 

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

Page 6

10f3 

RICKEY J ARMOUR V. PITTSFIELD CHARTER TOWNSHIP 

MTT DOCKET NO. 25-003654 

On April 30, 2025, Rickey Armour, the owner of 2293 Moss Rose Ct, brought a letter from the VA 

and a veteran exemption application to the

Page 7

2

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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 

Rickey J Armour, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003654 

 

Pittsfield Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Petitioner in default on October 23, 2025, because Petitioner filed the wrong 

petition for the issue under appeal.1 Petitioner was required to cure the default by filing 

a Petition for Veterans Exemption 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 a Petition for Veterans Exemption, (2) file a Motion to Set Aside Default, 

and (3) file proof the motion was served on Respondent. The foregoing must be filed 

with the Tribunal within 14 days of the entry of this order.3 

 

IT IS FURTHER ORDERED that the petition shall note the docket number assigned by 

the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the 

assigned docket number as an “Amended Petition.” 

 

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 “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 225(5).

Page 2

MTT Docket No. 25-003646 

Page 2 of 2 

 

Failure to comply with this order may result in the dismissal of the case, as provided by 

TTR 237.4 

 

 

 

Entered: November 21, 2025 

 

 

By _____________________________ 

kac 

 

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 

 

 

 

 

4 See also MCL 205.732.

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

Rickey J Armour,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003654

Township Of Pittsfield,

Respondent.

ORDER OF DEFAULT

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

Petitioner filed the wrong petition for the issue being appealed. See TTR 279. As such, 

the petition is not properly pending. Petitioner must complete and return the appropriate 

petition for the issue being appealed within 14 days of the entry of this order. The 

petition shall note the docket number assigned by the Tribunal and if filed utilizing the 

Tribunal’s e-filing system, must be filed on the assigned docket number as an “amended 

petition.” Small Claims petition forms can be found on our website at 

www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Petitioner 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: October 23, 2025

Patricia L. Halm, Tribunal Chair

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

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

Page 2

MTT Docket No. 25-003654

Page 2 of 6

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 225(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

Rickey J Armour,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003654

Township Of Pittsfield,

Respondent.

ORDER OF DEFAULT

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

Petitioner filed the wrong petition for the issue being appealed. See TTR 279. As such, 

the petition is not properly pending. Petitioner must complete and return the appropriate 

petition for the issue being appealed within 14 days of the entry of this order. The 

petition shall note the docket number assigned by the Tribunal and if filed utilizing the 

Tribunal’s e-filing system, must be filed on the assigned docket number as an “amended 

petition.” Small Claims petition forms can be found on our website at 

www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Petitioner 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: October 23, 2025

Patricia L. Halm, Tribunal Chair

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

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

Page 4

MTT Docket No. 25-003654

Page 4 of 6

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 225(5)

Page 5

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND

Page 6

MTT Docket

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Page 1

RECEIVED 

JUN 25 2025 

b 

B 

STATE OF MICHIGAN 

MICHIGAN hgh 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) 279, you MUST submit a copy of the nofice giving rise to the appeal (e.g. 

Notice of Denial or Board of Review Decision) with this Small 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 

ML 

Last Name/Company Name 

Rickey 

J 

Armour 

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

2293 Moss Rose Ct 

City or Town 

State 

ZIP Code 

Ann Arbor 

MI 

48103 

Telephone Number 

Fax Number 

(313) 468-3077 

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

Rjarmour48@comcast.net 

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

First Name 

M.IL. 

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 

xSection 3: Subject Property Information 

Parcel identification Number: 

L-12-07-210-004 

How many 

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

parcels are you 

Yes* 

No** 

appealing? 

a 

0 

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

“*If no, you must fite separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

1 

Property Address (No., Street, City, ST, ZIP) 

{lf multiple, ist first property’s address] 

2293 Moss Rose Ct. Ann Arbor, 48103 

Taxing Authorlty (City or Township) 

County 

Pittsfield 

Washtenaw 

Classification of Property: 

Agricuftural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

0 

0 

| 

| 

1 

0 

Section 4: Check which of the following you are appealing 

[1 Principal Residence Exemption 

[| Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

| am a Vietnam veteran who was diagnosed with cancer by the VA and received a 100% 

disability evaluation. 

| was informed that 

| could qualify for a property tax exemption. 

| 

applied to Pittsfield Township using the proper form (5107) and provided VA documentation, 

which was approved on 3/28/2022, 3/27/2023, and for 2024. However, 

| have recently been 

informed that 

| no longer qualify for the exemption for this year and the preceding years in 

which it was previously approved. 

| am also submitting my claims letter from the VA. 

Section 6: Jurisdictional Issues

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

A fee of $26.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of 

the filing of this petition. 

Signature *Required 

Petitioner. 10) 

at, 

Ne Representative’s Signature: 

No 

| 

Ape

Page 4

Michigan Department of Treasury 

6055 (Rev. 11-24) 

Notice of Denial of Disabled Veterans Exemption 

tssued under authority of Public Act 206 of 1893, as amended 

With this notice, you are notified that the Disabled Veterans Exemption on the property identified below has been 

denied. 

If you have questions about the denial, you may contact your local government or follow the appeal procedures 

specified below. 

Type or print in biue or black ink. 

PART 1: PROPERTY INFORMATION Type or print legibly. Use a separate form for each property number. 

1. Property Tax ldentification Number 

2. Name of Local Unit {Check Township or City) 

L-12-07-210-004 

PITTSFIELD CHARTER TWP 

3. County 

. 

. 

WASHTENAW 

Township 

J City 

4, Street Address of Property {Provide a Complete Address) 

City 

State 

ZIP Code 

2293 MOSS ROSE CT 

ANN ARBOR 

Mi 

48103 

5. Name of Owner (First, Middle, Last) 

RICKEY J ARMOUR 

6. Owner's Daylime Telephone Number 

7. Owner's Email Address 

8. Mailing Address if Different than Property Address 

City 

State 

ZIP Code 

9. Your exemption was denied/adjusted for the following reason: 

a. The owner is neither a disabled veteran who qualifies for the exemption nor the unremarried surviving spouse of 

a disabled veteran who, immediately before death, was eligible for the exemption 

] b. The property claimed is not the owner’s homestead. 

0 ¢. The property has transferred, and the qualifying individual is no longer the owner. 

I! d. The person claiming the exemption is not the owner. 

e. Other: NOT RATED BY VA AS UNEMPLOYABLE OR TOTALLY & PERMANENTLY 

DISABLED AND NOT RECEIVING COMPENSATION FOR ADAPTED HOUSING 

10. Claim Denied for Calendar Year(s) or Partial Calendar Year: 

2025, 2024, 2023, 2022 

PART 2: CERTIFICATION 

41. Name of the Local Assessor (Print or Type) 

WARSHA KULKARNI (MMAO (4), MCPPE) 

12. Signature of Local Assessor 

WwW) 

f 

R 

0 

- 

08/26/2025 

14. Address of Local Government Unit 

City 

State 

ZIP Code 

6004 W MICHIGAN AVE 

ANN ARBOR 

Ml 

48108 

15. Telephone Number of Local Government Unit 

16. Email Address of Assessor

Page 5

Department of Veterans Affairs 

110 9th Avenue South 

Nashville, TN 37203 

0 

ZATES 

OF 

(IES 

June 03, 2025 

In Reply Refer To: 

320/NCC/CA, 

RICKEY J ARMOUR 

CSS XXX 

2293 MOSS ROSE CT 

Armour RJ 

ANN ARBOR MI 48103 

Dear Rickey J Armour, 

This letter is a summary of benefits you currently receive from the Department of Veterans Affairs 

(VA). We are providing this letter to disabled Veterans to use in applying for benefits such as state or 

local property or vehicle tax relief, civil service preference, to obtain housing entitlements, free or

Page 6

R

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

Rickey J Armour,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003654

Township Of Pittsfield,

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: October 23, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Rickey J Armour,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003654

Township Of Pittsfield,

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: October 23, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Rickey J Armour,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003654

Township Of Pittsfield,

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: October 23, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

RECEIVED 

JUN 25 2025 

b 

B 

STATE OF MICHIGAN 

MICHIGAN hgh 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) 279, you MUST submit a copy of the nofice giving rise to the appeal (e.g. 

Notice of Denial or Board of Review Decision) with this Small 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 

ML 

Last Name/Company Name 

Rickey 

J 

Armour 

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

2293 Moss Rose Ct 

City or Town 

State 

ZIP Code 

Ann Arbor 

MI 

48103 

Telephone Number 

Fax Number 

(313) 468-3077 

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

Rjarmour48@comcast.net 

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

First Name 

M.IL. 

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 

xSection 3: Subject Property Information 

Parcel identification Number: 

L-12-07-210-004 

How many 

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

parcels are you 

Yes* 

No** 

appealing? 

a 

0 

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

“*If no, you must fite separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

1 

Property Address (No., Street, City, ST, ZIP) 

{lf multiple, ist first property’s address] 

2293 Moss Rose Ct. Ann Arbor, 48103 

Taxing Authorlty (City or Township) 

County 

Pittsfield 

Washtenaw 

Classification of Property: 

Agricuftural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

0 

0 

| 

| 

1 

0 

Section 4: Check which of the following you are appealing 

[1 Principal Residence Exemption 

[| Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

| am a Vietnam veteran who was diagnosed with cancer by the VA and received a 100% 

disability evaluation. 

| was informed that 

| could qualify for a property tax exemption. 

| 

applied to Pittsfield Township using the proper form (5107) and provided VA documentation, 

which was approved on 3/28/2022, 3/27/2023, and for 2024. However, 

| have recently been 

informed that 

| no longer qualify for the exemption for this year and the preceding years in 

which it was previously approved. 

| am also submitting my claims letter from the VA. 

Section 6: Jurisdictional Issues

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

A fee of $26.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of 

the filing of this petition. 

Signature *Required 

Petitioner. 10) 

at, 

Ne Representative’s Signature: 

No 

| 

Ape

Page 4

Michigan Department of Treasury 

6055 (Rev. 11-24) 

Notice of Denial of Disabled Veterans Exemption 

tssued under authority of Public Act 206 of 1893, as amended 

With this notice, you are notified that the Disabled Veterans Exemption on the property identified below has been 

denied. 

If you have questions about the denial, you may contact your local government or follow the appeal procedures 

specified below. 

Type or print in biue or black ink. 

PART 1: PROPERTY INFORMATION Type or print legibly. Use a separate form for each property number. 

1. Property Tax ldentification Number 

2. Name of Local Unit {Check Township or City) 

L-12-07-210-004 

PITTSFIELD CHARTER TWP 

3. County 

. 

. 

WASHTENAW 

Township 

J City 

4, Street Address of Property {Provide a Complete Address) 

City 

State 

ZIP Code 

2293 MOSS ROSE CT 

ANN ARBOR 

Mi 

48103 

5. Name of Owner (First, Middle, Last) 

RICKEY J ARMOUR 

6. Owner's Daylime Telephone Number 

7. Owner's Email Address 

8. Mailing Address if Different than Property Address 

City 

State 

ZIP Code 

9. Your exemption was denied/adjusted for the following reason: 

a. The owner is neither a disabled veteran who qualifies for the exemption nor the unremarried surviving spouse of 

a disabled veteran who, immediately before death, was eligible for the exemption 

] b. The property claimed is not the owner’s homestead. 

0 ¢. The property has transferred, and the qualifying individual is no longer the owner. 

I! d. The person claiming the exemption is not the owner. 

e. Other: NOT RATED BY VA AS UNEMPLOYABLE OR TOTALLY & PERMANENTLY 

DISABLED AND NOT RECEIVING COMPENSATION FOR ADAPTED HOUSING 

10. Claim Denied for Calendar Year(s) or Partial Calendar Year: 

2025, 2024, 2023, 2022 

PART 2: CERTIFICATION 

41. Name of the Local Assessor (Print or Type) 

WARSHA KULKARNI (MMAO (4), MCPPE) 

12. Signature of Local Assessor 

WwW) 

f 

R 

0 

- 

08/26/2025 

14. Address of Local Government Unit 

City 

State 

ZIP Code 

6004 W MICHIGAN AVE 

ANN ARBOR 

Ml 

48108 

15. Telephone Number of Local Government Unit 

16. Email Address of Assessor

Page 5

Department of Veterans Affairs 

110 9th Avenue South 

Nashville, TN 37203 

0 

ZATES 

OF 

(IES 

June 03, 2025 

In Reply Refer To: 

320/NCC/CA, 

RICKEY J ARMOUR 

CSS XXX 

2293 MOSS ROSE CT 

Armour RJ 

ANN ARBOR MI 48103 

Dear Rickey J Armour, 

This letter is a summary of benefits you currently receive from the Department of Veterans Affairs 

(VA). We are providing this letter to disabled Veterans to use in applying for benefits such as state or 

local property or vehicle tax relief, civil service preference, to obtain housing entitlements, free or

Page 6

R

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.