Record Finder / 26-002293-TT
Michigan
Robert Taylor Jr Petitioner V Michigan Department Of Treasury Respondent
- Petitioner
- Robert Taylor Jr
- Respondent
- Michigan Department Of Treasury
Case overview
- Docket number
- 26-002293-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Macomb
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 5 | Order of Dismissal | Not recorded | Not recorded | 09/16/2026 | Not recorded | Download |
| 4 | Petition has been verified | PET | 1 | 09/16/2026 | Not recorded | Download |
| 3 | Notice of Docket Number SC | Not recorded | Not recorded | 09/11/2026 | Not recorded | Download |
| 2 | Attachments to the Petition were filed | PET | Not recorded | 06/12/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 06/12/2026 | $25.00 | Download |
Documents
Order_of_Dismissal.2026-09-16_16-24-55.pdfRead complete document text →
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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 Taylor Jr, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002293 Michigan Department of Treasury, Respondent. ORDER OF DISMISSAL The Tribunal has considered the file in this case and finds that: The petition was not filed within 35 days after the final decision, ruling, or determination. See MCL 211.7cc and MCL 205.762a(2). As such, and inasmuch as the Tribunal has no equitable power to waive or otherwise disregard statutory filing requirements and deadlines, it has no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal.
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MTT Docket No. 26-002293 Page 2 of 2 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: /s/ Patricia L. Halm Entered: September 16, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Robert Taylor Jr, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002293 Michigan Department of Treasury, Respondent. ORDER OF DISMISSAL The Tribunal has considered the file in this case and finds that: The petition was not filed within 35 days after the final decision, ruling, or determination. See MCL 211.7cc and MCL 205.762a(2). As such, and inasmuch as the Tribunal has no equitable power to waive or otherwise disregard statutory filing requirements and deadlines, it has no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal.
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MTT Docket No. 26-002293 Page 2 of 2 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: /s/ Patricia L.
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STATE
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MTT
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scpetition_pre qae.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL PETITION FORM PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION MTT DOCKET NO. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default. Section 1: Petitioner’s Contact Information Filer Type: Individual Local Unit of Government: First Name Robert M.I. Last Name/Company Name Taylor Jr Mailing Address (No., Street, P.O. Box or Rural Route) 38048 Mast Street City or Town Harrison Township State Michigan ZIP Code 48324 Telephone Number 2485352865 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) taylor_triumph@yahoo.com Section 3: Subject Property Information Parcel Identification Number: 171221305019 How many parcels are you appealing? 1 Are they contiguous or adjoining? *If no, you must file separate appeals for each parcel N/A Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 38048 Mast Street Harrison Township Michigan 48045 Taxing Authority: Township Of Harrison (MACOMB) County: Macomb Classification of Property: Personal Residential Section 4: Check which of the following you are appealing Principal Residence Exemption
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Section 5: Explain the Reason for this Appeal 38048 is my principal residence and I have been remodeling the house since I purchased it in 2022. I work in Ohio full time but at the 38048 Mast location the majority of the time. Section 6: Jurisdictional Issues List the year(s) denied: 2023, 2024, 2025 Indicate who denied the exemption under appeal: Michigan Dept. of Treasury If you checked “other” above, explain: List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: 2026-04-30 Fee Information A fee of $25.00 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. Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? No Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: Robert Taylor Jr /s/
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SC_Notice_of_Docket_Number.2026-09-11_08-08-15.pdfRead complete document text →
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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 Taylor Jr, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002293 Michigan Department of Treasury, 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: September 11, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Robert Taylor Jr, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002293 Michigan Department of Treasury, 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: September 11, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Robert Taylor Jr, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002293 Michigan Department of Treasury, 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: September 11, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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PRE - State of Michigan (1)_Redacted.pdfRead complete document text →
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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.
scpetition_pre qae.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL PETITION FORM PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION MTT DOCKET NO. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default. Section 1: Petitioner’s Contact Information Filer Type: Individual Local Unit of Government: First Name Robert M.I. Last Name/Company Name Taylor Jr Mailing Address (No., Street, P.O. Box or Rural Route) 38048 Mast Street City or Town Harrison Township State Michigan ZIP Code 48324 Telephone Number 2485352865 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) taylor_triumph@yahoo.com Section 3: Subject Property Information Parcel Identification Number: 171221305019 How many parcels are you appealing? 1 Are they contiguous or adjoining? *If no, you must file separate appeals for each parcel N/A Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 38048 Mast Street Harrison Township Michigan 48045 Taxing Authority: Township Of Harrison (MACOMB) County: Macomb Classification of Property: Personal Residential Section 4: Check which of the following you are appealing Principal Residence Exemption
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Section 5: Explain the Reason for this Appeal 38048 is my principal residence and I have been remodeling the house since I purchased it in 2022. I work in Ohio full time but at the 38048 Mast location the majority of the time. Section 6: Jurisdictional Issues List the year(s) denied: 2023, 2024, 2025 Indicate who denied the exemption under appeal: Michigan Dept. of Treasury If you checked “other” above, explain: List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: 2026-04-30 Fee Information A fee of $25.00 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. Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? No Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: Robert Taylor Jr /s/
These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.