Robert L Boyd, Jr., Petitioner V City Of Grand Rapids, 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

Robert L Boyd, Jr., 

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v

MTT Docket No.24-003996

City Of Grand Rapids,

Respondent.

ORDER OF DISMISSAL

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

Petitioner was placed in default on September 24, 2025, for failing to appear at a duly-

scheduled hearing. Even though Petitioner failed to comply with the order, the Tribunal 

must consider Grimm v Dep’t of Treasury1 prior to the dismissal of this case. In Grimm, 

the Michigan Court of Appeals summarized factors that the Tribunal must 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 

Petitioner’s failure to appear at the hearing and failure to comply with the Order of 

Default 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. 

Therefore,

IT IS ORDERED that this case is DISMISSED. 

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

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

2 Id. at 149.

Page 2

MTT Docket No. 24-003996

Page 2 of 5

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. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 16, 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

Robert L Boyd, Jr.

941 Bates St SE

Grand Rapids , MI 49506

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Robert L Boyd, Jr., 

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v

MTT Docket No.24-003996

City Of Grand Rapids,

Respondent.

ORDER OF DISMISSAL

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

Petitioner was placed in default on September 24, 2025, for failing to appear at a duly-

scheduled hearing. Even though Petitioner failed to comply with the order, the Tribunal 

must consider Grimm v Dep’t of Treasury3 prior to the dismissal of this case. In Grimm, 

the Michigan Court of Appeals summarized factors that the Tribunal must 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

Page 5

M

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

Robert L Boyd, Jr.,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 24-003996

City Of Grand Rapids,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in this case and finds that Petitioner failed to appear 

for the duly-noticed hearing scheduled for September 23, 2025. Thus, this case is 

subject to dismissal or a default hearing.1 Prior to dismissal or the scheduling of a 

default hearing, however, the Tribunal finds that placing the absent party in default and 

ordering an explanation and documentation justifying the absence at the proceeding is 

appropriate.2 Therefore,

IT IS ORDERED that the absent party is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall submit information and 

documentation as directed above. The response must be filed with the Tribunal and 

served on the opposing party or the opposing party’s authorized representative within 

14 days of entry of this order.3 

Failure to comply with this order may result in dismissal of this case or the scheduling of 

a default hearing, as provided by TTR 237.

By______________________________

Entered: September 24, 2025

 Patricia L. Halm, Tribunal Chair

1 See TTR 247 & TTR 275.

2 See TTR 231 and See Grimm v Department 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. 24-003996 

Page 2 of 5

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

Robert L Boyd, Jr.

941 Bates St SE

Grand Rapids , MI 49506

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Robert L Boyd, Jr.,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 24-003996

City Of Grand Rapids,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in this case and finds that Petitioner failed to appear 

for the duly-noticed hearing scheduled for September 23, 2025. Thus, this case is 

subject to dismissal or a default hearing.4 Prior to dismissal or the scheduling of a 

default hearing, however, the Tribunal finds that placing the absent party in default and 

ordering an explanation and documentation justifying the absence at the proceeding is 

appropriate.5 Therefore,

IT IS ORDERED that the absent party is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall submit information and 

documentation as directed above. The response must be filed with the Tribunal and 

served on the opposing party or the opposing party’s authorized representative within 

14 days of entry of this order.6 

Failure to comply with this order may result in dismissal of this case or the scheduling of 

a default hearing, as provided by TTR 237.

By______________________________

Entered: September 24, 2025

 Patricia L. Halm, Tribunal Chair

4 See TTR 247 & TTR 275.

5 See TTR 231 and See Grimm v Department of Treasury, 291 Mich App 140 (2010).

6 “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

Page 5

MTT

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Page 1

RECEIVED 

AUG 26 2025 

MICHIGAN TAX TRIBUNAL 

CITY 

© ASSESSOR 

CITY OF GRAND RAPIDS 

August 22, 2025 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

RE: MOAHR Docket No.: 24-003996 

Dear Honorable Tribunal Member: 

Enclosed is the Respondent's supporting documentation for the hearing 

occurring on September 23, 2025. A copy of the documentation has been sent to 

the petitioner. 

Please feel free to contact me if you have questions related to this matter. 

Sincerely, 

Paula Jastifer 

City Assessor 

cc: Robert L Boyd Jr

Page 2

Voy Quit Glalm Deed - 863 

4 i 

Avaflablo trom Yarpat Information Manegoemont, Inc. (617) 337-121% 

Stato Dar of Mengan Form 

216 LT 

Dated this Pune 70% 

duy of 

’ 

998 

‘Signed in thg Presence of 

Lo 

09) 

w. 

ALS 

The Gren) 

ROBERT L. BOYD JR., 

a single man. 

941 BATES S.5., GRAND RAPIDS, 

MI 

49506-2668 Whowuldusis 

quit-cluim(s) 10 

to ROBERT L. BOYD JR, 

11, 

o single mon, ond to ROBERT L, BOYD JR. 

II 

tor the benefit 

of shanicquo Boyd, 

o minor child, 

and Shannonp Boyd 

o minor. 

whose address is 

‘ 

child, with full survivor rights, 

941 BATES 

S.E., GRAND RAPIDS, 

MI 

49506-2668 

the following described premises stunted inthe 

© 

of Ly 

© 

. 

of Grand Rapids 

- County of 

Kent. 

and State of Michigan 

© 

- 

Lot 

20, 

Dolbee's 3rd, 

Dunham Farm Addition to the City of Grand Rapids, 

MI 

Kent County, 

according 

to the recorded plat thereof. 

for the sum of Hone 

OBERT 7 

BOYD, “IR. 

NS ANA 

ange Lo fe bhai 

Guth O McGhan- 

Le 

STATE OF MICHIGAN, 

SS. 

county or (rand Theses 

The foregoing instrument was acknowledged before me this 

1 + 

any of 

[CX-¥ SN. 

ROBERD-LA—BOYD—IR~ 

(pln Le Glos. 

Notary PIRIANTRIA L. MeGHAN, Notary Public 

County.

Page 3

Michigan 

Compiled 

Laws 

Complete Through PA 9 of 2025 

Senate 

adjourned 

unlil Tuesday, 

August 

26, 

2025 

10:00 AM 

House 

adjourned 

until 

Tuesday, August 

26, 

2025 

1:30 

PM 

Legislature 

Laws 

More 

Sign Up 

MCL - Section 211.7b 

Download Section 

Chapter 211 

Act 206 of 1893 

206-1893-REAL-ESTATE-EXEMPTIONS. 

4 

Previous Section 

~~ Next Section 

p 

THE GENERAL PROPERTY TAX ACT (EXCERPT) 

Act 206 of 1893 

'211.7b Exemption of real property used and owned as homestead by disabled 

veteran or surviving spouse; filing and inspection of application; cancellation 

of taxes; local taxing unit to bear loss; proration of exemption for partial year; 

definitions. 

Sec. 7b. 

(1) Real property used and owned as a homestead by either of the following 

individuals is exempt from the collection of taxes under this act: 

(a) A disabled veteran. 

(b) A surviving spouse of a disabled veteran who, immediately before death, was 

eligible for the exemption under this section. An exemption under this subdivision 

continues as long as the surviving spouse does not remarry, and the exemption 

applies to any property used and owned as a homestead by the surviving spouse, 

including homestead property acquired after the decedent's death. 

Log 

In

Page 4

bear the loss of its portion of the taxes upon which the exemption has been 

granted. An exemption granted under this section as to taxes levied on or after 

January 1, 2025 remains in effect, without subsequent reapplication, until it is 

rescinded by the individual who was granted the exemption or is denied by the 

assessor, as provided in section 7c. 

(3) An exemption once granted applies to all property taxes for the current tax 

year that have been paid by the individual who qualified for the exemption under 

subsection (1)(a) or (b) and all property taxes for the current tax year that would 

have been owed by that individual if the property was not exempt. 

If the individual 

who qualified for the exemption under subsection (1)(a) or (b) does not use and 

own the property as a homestead for the entire tax year, the exemption must be 

prorated under 1 of the following methods: 

(a) Based on the closing or other purchase documents, 

if any, executed by or on 

behalf of the individual who qualified for the exemption under subsection (1)(a) or 

(b). That individual shall provide a copy of the closing or other purchase documents 

with the application claiming the exemption. The local treasurer shall use the 

closing or other purchase documents when calculating the amount of taxes to be 

exempted. There must be no refund of any property taxes not levied in the current 

tax year paid pursuant to the closing or other purchase documents to the seller by 

the individual who qualified for the exemption under subsection (1)(a) or (b). 

(b) If closing or other purchase documents are not provided for the proration 

under subdivision (a), based on a proration under which the local treasurer 

calculates the amount of property taxes levied in the current tax year to be 

exempted by dividing the total property taxes levied in the year by 365 and then 

multiplying that number by the number of days the individual will use and own the 

property as a homestead. 

(c) Based on a proration that takes into account the effective date of any removal 

of the exemption, which the assessor shall designate as the date of the relevant 

conveyance or disposition. Using that date, the local treasurer shall calculate the 

amount of property taxes levied in the current tax year to be exempted by dividing 

the total property taxes levied in the year by 365 and then multiplying that number 

by the number of days the individual, while qualified for the exemption, used and 

owned the

Page 5

(c)

Page 6

300

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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

Robert L Boyd, Jr.,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003996

City Of Grand Rapids, 

Respondent.

NOTICE OF TELEPHONE HEARING

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

generally 30 minutes in length. 

HEARING DATE:

September 23, 2025 

HEARING TIME:

9:00 AM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

922645801 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

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

dokumento.

Page 2

MTT Docket No. 24-003996

Page 2 of 13

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged as indicated above.

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are automatically included 

in valuation appeals once the assessment has been established for that tax year. For purposes of 

administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit 

documentation and be prepared to discuss subsequent tax year assessments at hearings to be conducted on 

or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year, 

taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at 

the March Board of Review for that year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. 

The following motions and requests may be filed by either party regarding the scheduled hearing. Motions and 

requests may be submitted to the Tribunal by mail or through the Tribunal’s e-filing system. Motions and 

requests may be sent to the opposing party by mail or by e-mail, if the parties agree to submission by e-mail. If 

sent by mail, motions and requests must be sent to the opposing party or their authorized representative at the

Page 3

MT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Robert L Boyd, Jr.,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003996

City Of Grand Rapids,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for future tax years. The Tribunal has no authority to 

consider assessments until they have been established by the March Board of Review 

and assessments for future tax years have not yet been established. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2024 tax year(s) only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: July 9, 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

Robert L Boyd, Jr.

941 Bates St SE

Grand Rapids , MI 49506

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

Robert L Boyd, Jr.,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003996

City Of Grand Rapids,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for future tax years. The Tribunal has no authority to 

consider assessments until they have been established by the March Board of Review 

and assessments for future tax years have not yet been established. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2024 tax year(s) only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: July 9, 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 

NOV 9 1 2024 

MICHIGAN TAX TRIBUNAL 

CITY 

ASSESSOR 

CITY OF GRAND RARIDS 

October 28, 2024 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, Mi 48909 

Dear Honorable Tribunal Member: 

Enclosed is Respondent's Answer for Docket Number 24-003996. A copy has 

been mailed to the Petitioner along with a record card for each year under 

appeal, an Assessment Notice for each year under appeal and a copy of the 

Notice of Denial of Disabled Veterans Exemption. 

Please feel free to contact me if you have questions related to this matter. 

Paula Jastifer 

City Assessor 

Enclosures 

cc: Robert L Boyd Jr 

PHONE [618] 456-3081 

+ FAX (616) 456-4608 

ASSESSORGREGRCITY.US 

+ GRANDRAPIDSMLGOV 

300 MONROE AVENUE, NW 

+ GRAND RAPIDS, MI 48503

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 24-003996 

Section 1: Respondent's Contact Information 

First Name: 

ME: 

Last Name/Company Name/Unit of Government: 

City of Grand Rapids 

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

County: 

300 Monroe Ave NW 

Kent 

City or Town: 

State: 

ZIP Code: 

Grand Rapids 

Mi 

[49503 

Telephone Number: 

Fax Number: 

616-456-3081 

616-456-4608 

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

assessorgr@greity.us 

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

} 

First Name: 

ML: 

Last Nama: 

Paula 

Jastifer 

rm 

City of Grand Rapids 

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

300 Monroe Ave NW 

Chy or Town: 

State: 

ZIP Code: 

Grand Rapids 

Ml 

[49503 

Telephone Number: 

Fax Number: 

616-456-3081 

616-456-4608 

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

assessorgr@grcity.us 

Section 3: Subject Property Information 

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

Yes 

[J No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

[Hl] Yes 

[| No 

Not Applicable

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The Petitioner Robert |. Boyd Jr co-owns the property with his children. 

MCL 211.7b{4) defines "own" or "owned" to require legal title to the property be held 

solely by the disabled veteran or jointly by the veteran and their spouse, or solely by the 

unremarried surviving spouse 

Section 5: Jurisdictional Issues 

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

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

[I] No 

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

[7] yuty 

[J December 

If no, was the Notlce of Assessment properly sent to Petitioner prior to the March BOR? 0 Yes 

[Hl] 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? [Hl] Yes 

[J 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? [wm] Yes 

O No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

a Yes 

[8] No 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

When was the Notice of Uncapping, if applicable, issued? 

Under what statutory section was the Taxable Value uncapped? 

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Page 4

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? Od Yes 

[1 No 

If Yes, check which BOR Petitioner attended: [_] March 

[J July 

[] 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? [] Yes 

No 

If Yes, oheck which BOR Petitioner attended: [] March 

[1] duly 

[} December 

Tax Year(s) denied: 

List the date the exemption was denied: 

2024 

10/04/2024 

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 classlflcation should be: 

Real 

Personal 

{check one) 

d 

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: 

41-14-32-180-017 

Classification of Property: 

Real 

Personat 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

97,600 

Current Taxable Value as established by the BOR: 

20,552 

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

195,200 

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

97,600 

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

Page 5

Mi

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

Robert L Boyd, Jr.,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003996

City Of Grand Rapids,

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.

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.

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.

Page 2

MTT Docket No. 24-003996

Page 2 of 7

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 2, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

Robert L Boyd, Jr.

941 Bates St SE

Grand Rapids , MI 49506

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Robert L Boyd, Jr.,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003996

City Of Grand Rapids,

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.

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

Page 5

MTT

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Robert L Boyd, Jr.,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003996

City Of Grand Rapids,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.1 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).2 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2024 tax year(s) only.

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 

1 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

2 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

Page 2

MTT Docket No. 24-003996

Page 2 of 5

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. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 25, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

Robert L Boyd, Jr.

941 Bates St SE

Grand Rapids , MI 49506

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Robert L Boyd, Jr.,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003996

City Of Grand Rapids,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.3 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).4 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2024 tax year(s) only.

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

Page 5

MTT

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

Page 1

RECEIVED 

0CT 18 204 

je 

J 

RE 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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 defauit. 

Section 1: Petitioner’s Contact Information 

Rak 

. 

MLL 

Last Name/Compgny Name 

Jue 

ant 

L. 

Boyd 

AYA 

an 

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

Doro Paves 

St 

EE. 

State 

ZIP Code 

Bleansd Rapids 

ML] 

49506 

Telephone 

Cit 437-6143 

NA 

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

MONS, 

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

& Abed 

T 

“doy d A 

Firm Name (if any) 

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

hl 

Bates 

& 

Si & 

= 

State 

ZIP Code 

(ras Rp! ds 

Ml: | HAS0h 

Telephone Number 

Fax Number 

ee 

87-C 743 

N/A 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou 

| [7] vest 

PX Now 

appealing? 

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

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use ine multiple parcel form for additional, contiguous parcels. 

Parcel ldentification Number: 

Hl-f<{-33-130-DI1 

Classification of Property: 

Real 

Personal 

(check one) 

J 

Roripguest 

Compsret! 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

§ gq TUN 

He (also known as State Equalized Value} as established by the BOR: 

Currg ee 60 as SS— by the BOR: 

ab £L J 

What do you believe is the fair market value po te as True Cash Value)? 

—UnRad 4IN 

(9, R00) 

CY 

True Cash Value by .5 and enter here, FrieT is your contention of Assessed Value. 

+ 

If you believe ad 00. Value differs from your contention of Assessed Value, enter your contention of Taxable Value, 

LOELD 

r 

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

Parcel identific; = Number: 

(-1d~3d 

- {0 ~ 017 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{check one) 

x 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

What do you believe is the property’s classification? 

Real 

Personal 

{check one) 

® 

Arita! 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

fe property, 

| how is the property currently belng used? 

oor 1s used 63 My homstead, 

[G3 "Hee 

d 

propérty, for shat use 

was the property Hesigned? 

esidential 

Home

Page 3

gee 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

[1 True Cash and Taxable Value 

[1 Poverty Exemption 

[J Taxable Value Only (calculation) 

Disabled Veterans Exemption 

[1 Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Properly (ESA) 

[7] Exemption from Taxation {other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the oan for this Appeal 

2 tuo dang Ibex Was, added Wha my EX- geod 

Lip Hho +0) 

+0Jo 

properties, during our divoree 

pre 

=i 

wire, abd {odo iW wy Quast deed oibhaut OY IE 

bedog. T wylshto hone dik Foden) of Lray, yt claim 

duc Vir 

A 

I em the sole outer & 

Rovtes St S.6, 

aig Were, £5 Ne Shakte, Tn bl UE A 

Y Gs long aS 

Ba A% al{ye, RE: 

“afess T ash You to liminate 

Ham, 558 

wa 

pogec 

at QU Robes F SiG. so Tea 

cloden wey a 

SO ard EWemPAS 0M Car pre pert tak 

Ld 

Section 6: Jurisdictional Issues 

Year(s} you are appealing: 

2033, a0d4 aw 

Zoos dud Doince, +AX JAK, 

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

[4] No 

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

march 

[J duly 

7] pecember 

If No, check the applicable reason(s): 

Not required to attend 

Assessment Change Notice was not received by Petitioner 

[Hl] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping

Page 4

SR 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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? 

x Yes 

(mn No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption?

Page 5

Michi

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

Robert L Boyd, Jr.,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003996

City Of Grand Rapids,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 25, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

Robert L Boyd, Jr.

941 Bates St SE

Grand Rapids , MI 49506

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

Robert L Boyd, Jr.,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003996

City Of Grand Rapids,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 25, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

RECEIVED 

0CT 18 204 

je 

J 

RE 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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 defauit. 

Section 1: Petitioner’s Contact Information 

Rak 

. 

MLL 

Last Name/Compgny Name 

Jue 

ant 

L. 

Boyd 

AYA 

an 

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

Doro Paves 

St 

EE. 

State 

ZIP Code 

Bleansd Rapids 

ML] 

49506 

Telephone 

Cit 437-6143 

NA 

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

MONS, 

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

& Abed 

T 

“doy d A 

Firm Name (if any) 

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

hl 

Bates 

& 

Si & 

= 

State 

ZIP Code 

(ras Rp! ds 

Ml: | HAS0h 

Telephone Number 

Fax Number 

ee 

87-C 743 

N/A 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou 

| [7] vest 

PX Now 

appealing? 

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

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use ine multiple parcel form for additional, contiguous parcels. 

Parcel ldentification Number: 

Hl-f<{-33-130-DI1 

Classification of Property: 

Real 

Personal 

(check one) 

J 

Roripguest 

Compsret! 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

§ gq TUN 

He (also known as State Equalized Value} as established by the BOR: 

Currg ee 60 as SS— by the BOR: 

ab £L J 

What do you believe is the fair market value po te as True Cash Value)? 

—UnRad 4IN 

(9, R00) 

CY 

True Cash Value by .5 and enter here, FrieT is your contention of Assessed Value. 

+ 

If you believe ad 00. Value differs from your contention of Assessed Value, enter your contention of Taxable Value, 

LOELD 

r 

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

Parcel identific; = Number: 

(-1d~3d 

- {0 ~ 017 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{check one) 

x 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

What do you believe is the property’s classification? 

Real 

Personal 

{check one) 

® 

Arita! 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

fe property, 

| how is the property currently belng used? 

oor 1s used 63 My homstead, 

[G3 "Hee 

d 

propérty, for shat use 

was the property Hesigned? 

esidential 

Home

Page 3

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

[1 True Cash and Taxable Value 

[1 Poverty Exemption 

[J Taxable Value Only (calculation) 

Disabled Veterans Exemption 

[1 Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Properly (ESA) 

[7] Exemption from Taxation {other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the oan for this Appeal 

2 tuo dang Ibex Was, added Wha my EX- geod 

Lip Hho +0) 

+0Jo 

properties, during our divoree 

pre 

=i 

wire, abd {odo iW wy Quast deed oibhaut OY IE 

bedog. T wylshto hone dik Foden) of Lray, yt claim 

duc Vir 

A 

I em the sole outer & 

Rovtes St S.6, 

aig Were, £5 Ne Shakte, Tn bl UE A 

Y Gs long aS 

Ba A% al{ye, RE: 

“afess T ash You to liminate 

Ham, 558 

wa 

pogec 

at QU Robes F SiG. so Tea 

cloden wey a 

SO ard EWemPAS 0M Car pre pert tak 

Ld 

Section 6: Jurisdictional Issues 

Year(s} you are appealing: 

2033, a0d4 aw 

Zoos dud Doince, +AX JAK, 

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

[4] No 

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

march 

[J duly 

7] pecember 

If No, check the applicable reason(s): 

Not required to attend 

Assessment Change Notice was not received by Petitioner 

[Hl] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping

Page 4

SR 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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? 

x Yes 

(mn No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption?

Page 5

Michi

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