Rosa Mae McClain, Petitioner V City Of Southfield, Respondent

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Rosa Mae McClain, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000186 

 

City of Southfield, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER SETTING ASIDE PETITIONER’S DEFAULT 

 

ORDER OF DISMISSAL 

 

On March 10, 2026, Petitioner filed their Notice of Assessment and a delinquent tax bill 

in response to the Tribunal’s March 3, 2026 Order of Default. 

 

The Tribunal has considered the response and the case file and finds that Petitioner 

was held in default because they failed to file a copy of the notice giving rise to the 

appeal, and the default has been timely cured. As a result, the Tribunal finds good 

cause to set aside Petitioner’s default. 

 

Furthermore, the Tribunal finds that Petitioner is appealing from a tax bill issued by the 

Oakland County Treasurer in June 2025. Pursuant to MCL 205.735a(6), "[a]n appeal of 

a contested tax bill shall be made within 60 days after mailing by the assessment district 

treasurer and the appeal is limited solely to correcting arithmetic errors or mistakes and 

is not a basis of appeal as to disputes of valuation of the property, the property's exempt 

status, or the property's equalized value resulting from equalization of its assessment by 

the county board of commissioners or the state tax commission." In this case, Petitioner 

filed the appeal on February 17, 2026, well after the 60-day filing deadline. 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 Petitioner’s default has been SET ASIDE. 

 

IT IS FURTHER ORDERED that this case is DISMISSED. 

 

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

Page 2

MTT Docket No. 26-000186 

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: March 23, 2026 

 

 

 

By: /s/ Patricia L. Halm 

kac/jc 

 

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 

Rosa Mae McClain, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000186 

 

City of Southfield, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER SETTING ASIDE PETITIONER’S DEFAULT 

 

ORDER OF DISMISSAL 

 

On March 10, 2026, Petitioner filed their Notice of Assessment and a delinquent tax bill 

in response to the Tribunal’s March 3, 2026 Order of Default. 

 

The Tribunal has considered the response and the case file and finds that Petitioner 

was held in default because they failed to file a copy of the notice giving rise to the 

appeal, and the default has been timely cured. As a result, the Tribunal finds good 

cause to set aside Petitioner’s default. 

 

Furthermore, the Tribunal finds that Petitioner is appealing from a tax bill issued by the 

Oakland County Treasurer in June 2025. Pursuant to MCL 205.735a(6), "[a]n appeal of 

a contested tax bill shall be made within 60 days after mailing by the assessment district 

treasurer and the appeal is limited solely to correcting arithmetic errors or mistakes and 

is not a basis of appeal as to disputes of valuation of the property, the property's exempt 

status, or the property's equalized value resulting from equalization of its assessment by 

the county board of commissioners or the state tax commission." In this case, Petitioner 

filed the appeal on February 17, 2026, well after the 60-day filing deadline. 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 Petitioner’s default has been SET ASIDE. 

 

IT IS FURTHER ORDERED that this case is DISMISSED. 

 

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

Page 2

MTT Docket No. 26-000186 

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: March 23, 2026 

 

 

 

By: /s/ Patricia L. Halm 

kac/jc 

 

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

Rosa Mae McClain,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000186

City Of Southfield,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

placement of Respondent in default, as provided by TTR 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: March 18, 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

Rosa Mae McClain,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000186

City Of Southfield,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

placement of Respondent in default, as provided by TTR 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: March 18, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

June Notice of Tax Delinquency 

We 

Se i 

fs 

Sato LR 

oma, 

Oakland G o AY, Treasurer 

THIS IS A TAX BILL 

- Pons hi: Teo: 

1k] SR 

: 

DUE IF POSTMARKED BY: | 06/30/2025 | $49,984.37 

2 

BR se 0611 

a 

07/31/2025 | 

$50,412.84 

3 

N .0akgov.com/treasurer 

08/31/2025 | 

$50,841.32 

RN 

SERVICE REQUESTED IMPORTANT TAX INFORMATION 

Amount Enclosed: $ 

PARTIAL PAYMENTS ACCEPTED 

Date: June 2025 

76 24-23-476-028 

HRAUTO**5-DIGIT 48075 36/1/2 

000524) 

ROSA MCCLAIN 

: 

55247 CATALINA ST 

Make check or money order payable to: 

SOUTHFIELD, MI 48075-1763 

Oakland County Treasurer 

Please return the top portion of this notice with your payment. 

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ate law, your local government turned over unpaid property taxes from the 2024 tax year to our office for collection. 

ve the right to redeem your property by paying the amount of delinquent taxes, interest and fees owing until March 

7. If you are unable to pay your delinquent taxes in full, partial payments are accepted and a monthly repayment 

le may be available. 

ain your current amount due, visit our website or call our automated system at 248-858-0611. Payment options: 

Use our Drop box located at 1200 N. Telegraph Rd., south parking lot. 

rn via U.S. Mail in the enclosed envelope. 

website at oakgov.com/treasurer and click on “Pay Now” (convenience fee will apply) 

~ 

ce at 248-858-0611, option 2 (convenience fee will apply) 

ayment in your community with PayNearMe (cash only) - contact our office at 248-858-0611 option 7 to 

E arcode. (convenience fee will apply) 

- 

ice 

e Monday thru Friday, 8:30 am - 4:30 pm 

| 

c delinquent tax balance for 2023 or prior years, your property will be subject to foreclosure if 

you do not pay that balance by March 31, 2026. 

al counselor is available to provide free, one-on-one and confidential assistance to you. Please 

58-0611, option 7. 

| 

not [ee is informational and not an attempt to collect a debt. 

n ne dificultad en pagar o necesita un plan de pagos, llame para ayuda en Espafol. 

IF LEASE SEE REVERSE SIDE FOR IMPORTANT INFORMATION] 

AYING.ON MULTIPLE PARCELS, PLEASE INCLUDE ALL PARCEL ID NUMBERS 

Amount due if postmarked by: 

6/30/2025 

7/31/2025 8/3 1/2025 

| 

9,219.38 

9,304.74 

9,390.11 

2,753.74 

2,783.08 

2,812.42 

3,192.80 

3,222.37 

3,251.94 

12,300.56 

12,410.19 

12,519.81 

13,248.76 

13,355.36 

13,461.97 

9,269.13 

9,337.10 

9,405.07 

50,412.84 

50,841.32 

VE 

AMOUNTS: | 

49,984.37 

nge Fees, including but not limited to, certified mailing, personal 

| 

lected 

in prc jected monthly payoff amounts. To obtain your 

| 

stem at 248-858-0611, option 2.

Page 2

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otice is informational and not an 

[PLEASE SEE REVERSE SIDE FOR I! 

IF PAYING ON MULTIPLE PARCELS, PLEASE 

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eforcollecton, 

and fees owing untiltMarch 

and a monthly repayment 

Southfield 

20% 

853646 

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£216.32 

8,304.74 

2021 

1.95605 

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2753.74 

2.78308 

3.22237 

Parcel ID Number: 

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$1182.80 

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Property Address: 

25247 CATALINA ST 

SOUTHFIELD MI 48075 1763 

3,251.94 

12.519:81 

13,461.97 

9/405 07 

GRAND TOTAL DUE OF THE ABOVE AMOUNTS 

ATTENTION: Amount 

due 

is as of May 15, 2025. 

Itis subject to change 

Fees, (hl 

tit 

service, and publication are added as they are incurred and may not be reflected in projec 

current amount due, visit our website (convenience fee will apply) or call our automated Syste: ==

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

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times:

SOUTHFIELD CITY HALL (MUNICIPAL BULDING) -- COUNCIL STUDY ROOM

MONDAY, MARCH 2, 2026 – 9:00 AM TO 12:00 PM & 2:00 PM TO 5:00 PM

TUESDAY, MARCH 3, 2026 – 9:00 AM TO 12:00 PM & 2:00 PM TO 5:00 PM

WEDNESDAY, MARCH 4, 2026 – 1:00 PM TO 4:00 PM & 6:00 PM TO 9:00 PM

THURSDAY, MARCH 5, 2026 – 9:00 AM TO 12:00 PM & 2:00 PM TO 5:00 PM

The change in taxable value will increase/decrease your tax bill

for the year by approximately:

1. TAXABLE VALUE:

$5643

2026

No

Yes

X

 5. WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING?

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following:

 6. Assessor Change Reason(s):

Exempt As "Disabled Veteran or Surviving

Spouse":

Residential

X

Yes

No

SCHOOL DISTRICT CODE:

LEGAL DESCRIPTION:

Email Address:

Telephone Number:

Name:

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

THIS IS NOT A TAX BILL

X

No

Yes

Notice of Assessment, Taxable Valuation, and Property Classification

Michigan Department of Treasury,

1019 (Rev. 10-25)

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

The 2026 Inflation rate Multiplier is: 1.027

SOUTHFIELD, MI 48075

% Exempt As "Qualified Agricultural Property":

PARCEL IDENTIFICATION

175,290

175,290

175,290

PROPERTY ADDRESS:

No

X

Yes

EXEMPTIONS

SOUTHFIELD MI 48075-1763

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL:

PARCEL NUMBER:

This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor.

L-4400

FROM CITY OF SOUTHFIELD

26000 EVERGREEN RD

SOUTHFIELD, MI 48076

76-24-23-476-028

MCCLAIN, ROSA

25247 CATALINA DR

25247 CATALINA ST

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT:

CURRENT

TENTATIVE AMOUNT

YEAR:

PRIOR AMOUNT

YEAR:

CHANGE FROM

PRIOR YEAR TO

CURRENT YEAR

2025

2026

0

98,963

98,963

2. ASSESSED VALUE:

175,290

0

3. TENTATIVE EQUALIZATION FACTOR:

1.000

4. STATE EQUALIZED VALUE (SEV):

0

% Exempt As "Homeowners Principal Residence":

100.00%

% Exempt As "MBT Industrial Personal":

.00%

.00%

% Exempt As "MBT Commercial Personal":

.00%

Market Adjustment

(248) 796-5230

JUSTIN E. PRYBYLSKI

CONTACTASSESSING@CITYOFSOUTHFIELD.COM

T1N,R10E,SEC 23 324-5 SOUTHFIELD GARDENS NO. 1 LOTS 926 & 927, ALSO VACATED10 FT OF ST ADJ TO SAME

401

401

Residential

63060

R E V I S E D

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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

Rosa Mae McClain,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000186

County Of Oakland,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order.

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: March 3, 2026

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 

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.

Page 2

MTT Docket No. 26-000186

Page 2 of 4

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

Rosa Mae McClain,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000186

County Of Oakland,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order.

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: March 3, 2026

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 

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

Page 4

MTT Docket No. 26-000186

Page 4 of 4

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)

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR 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 

First Name

Rosa

M.I.

Mae

Last Name/Company Name

McClain

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

25247 CATALINA ST

City or Town

SOUTHFIELD

State

Michigan

ZIP Code

48075

Telephone Number

313-244-6829

Fax Number

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

briggittm@yahoo.com

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

First Name

Briggitt

M.I.

Last Name

McClain

Firm Name (if any)

INSTYLE HOME

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

25247 Catalina Street

City or Town

Southfield

State

Michigan

ZIP Code

48075

Telephone Number

3132446829

Fax Number

E-mail Address

briggittm@yahoo.com

Section 3: Subject Property Information

Parcel Identification Number:

76 24-23-476-028

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel 

form for information regarding any contiguous parcels. If no, you must file separate appeals for each non-

contiguous or non-adjoining parcels or you will be defaulted.

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

25247 CATALINA ST

SOUTHFIELD

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48075

Taxing Authority:

City Of Southfield (OAKLAND)

County:

Oakland

Classification of Property:

Personal

Residential

Section 4: Check which of the following you are appealing

Principal Residence Exemption

Section 5: Explain the Reason for this Appeal

The property was purchased for Rosa McClain but the taxes were never homesteaded

in her name. Rosa McClain is a disabled 86 year old single woman with multiple

illnesses. I am speaking for her as her guardian and daughter. My name is Briggit

McClain. Over the past years, I have attempted to resolve this issue with the City of

Southfield and I have also written to the court befor for help. We have been in a

payment agreement for 3 years, never missing a payment, which has taken a toll on

Rosa's income due to her health. I am asking the court to please review all records for

this property and am praying that all issues are resolved with this review because I'm

using ger income as well as my own to maintain all bills include those related to her

health. I look forward to hearing back from you.

Thank you in advance.

Briggitt McClain

Section 6: Jurisdictional Issues

List the year(s) denied:

2017, 2018, 2019, 2020, 2021, 2022

Indicate who denied the exemption under appeal:

County 

If you checked “other” above, explain:

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied:

June 2025

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.

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

BRIGGITT MCCLAIN

/s/

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

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

Rosa Mae McClain,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000186

County Of Oakland,

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: March 3, 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

Rosa Mae McClain,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000186

County Of Oakland,

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: March 3, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

June Notice of Tax Delinquency 

We 

Se i 

fs 

Sato LR 

oma, 

Oakland G o AY, Treasurer 

THIS IS A TAX BILL 

- Pons hi: Teo: 

1k] SR 

: 

DUE IF POSTMARKED BY: | 06/30/2025 | $49,984.37 

2 

BR se 0611 

a 

07/31/2025 | 

$50,412.84 

3 

N .0akgov.com/treasurer 

08/31/2025 | 

$50,841.32 

RN 

SERVICE REQUESTED IMPORTANT TAX INFORMATION 

Amount Enclosed: $ 

PARTIAL PAYMENTS ACCEPTED 

Date: June 2025 

76 24-23-476-028 

HRAUTO**5-DIGIT 48075 36/1/2 

000524) 

ROSA MCCLAIN 

: 

55247 CATALINA ST 

Make check or money order payable to: 

SOUTHFIELD, MI 48075-1763 

Oakland County Treasurer 

Please return the top portion of this notice with your payment. 

-— 

EE 

es TH 

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ate law, your local government turned over unpaid property taxes from the 2024 tax year to our office for collection. 

ve the right to redeem your property by paying the amount of delinquent taxes, interest and fees owing until March 

7. If you are unable to pay your delinquent taxes in full, partial payments are accepted and a monthly repayment 

le may be available. 

ain your current amount due, visit our website or call our automated system at 248-858-0611. Payment options: 

Use our Drop box located at 1200 N. Telegraph Rd., south parking lot. 

rn via U.S. Mail in the enclosed envelope. 

website at oakgov.com/treasurer and click on “Pay Now” (convenience fee will apply) 

~ 

ce at 248-858-0611, option 2 (convenience fee will apply) 

ayment in your community with PayNearMe (cash only) - contact our office at 248-858-0611 option 7 to 

E arcode. (convenience fee will apply) 

- 

ice 

e Monday thru Friday, 8:30 am - 4:30 pm 

| 

c delinquent tax balance for 2023 or prior years, your property will be subject to foreclosure if 

you do not pay that balance by March 31, 2026. 

al counselor is available to provide free, one-on-one and confidential assistance to you. Please 

58-0611, option 7. 

| 

not [ee is informational and not an attempt to collect a debt. 

n ne dificultad en pagar o necesita un plan de pagos, llame para ayuda en Espafol. 

IF LEASE SEE REVERSE SIDE FOR IMPORTANT INFORMATION] 

AYING.ON MULTIPLE PARCELS, PLEASE INCLUDE ALL PARCEL ID NUMBERS 

Amount due if postmarked by: 

6/30/2025 

7/31/2025 8/3 1/2025 

| 

9,219.38 

9,304.74 

9,390.11 

2,753.74 

2,783.08 

2,812.42 

3,192.80 

3,222.37 

3,251.94 

12,300.56 

12,410.19 

12,519.81 

13,248.76 

13,355.36 

13,461.97 

9,269.13 

9,337.10 

9,405.07 

50,412.84 

50,841.32 

VE 

AMOUNTS: | 

49,984.37 

nge Fees, including but not limited to, certified mailing, personal 

| 

lected 

in prc jected monthly payoff amounts. To obtain your 

| 

stem at 248-858-0611, option 2.

Page 2

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otice is informational and not an 

[PLEASE SEE REVERSE SIDE FOR I! 

IF PAYING ON MULTIPLE PARCELS, PLEASE 

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21 wod-Got- 00UIRayIment options: 

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eforcollecton, 

and fees owing untiltMarch 

and a monthly repayment 

Southfield 

20% 

853646 

| 

£216.32 

8,304.74 

2021 

1.95605 

L 

2753.74 

2.78308 

3.22237 

Parcel ID Number: 

2022 

1.97110 

$1182.80 

202 

7.30827 

221 

12:41019 

2423476028 

02 

§2,306: 

202 

7.10701 

%.2408.7 

13365136 

4.53137 

i 

9,337.10 

Property Address: 

25247 CATALINA ST 

SOUTHFIELD MI 48075 1763 

3,251.94 

12.519:81 

13,461.97 

9/405 07 

GRAND TOTAL DUE OF THE ABOVE AMOUNTS 

ATTENTION: Amount 

due 

is as of May 15, 2025. 

Itis subject to change 

Fees, (hl 

tit 

service, and publication are added as they are incurred and may not be reflected in projec 

current amount due, visit our website (convenience fee will apply) or call our automated Syste: ==

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR 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 

First Name

Rosa

M.I.

Mae

Last Name/Company Name

McClain

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

25247 CATALINA ST

City or Town

SOUTHFIELD

State

Michigan

ZIP Code

48075

Telephone Number

313-244-6829

Fax Number

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

briggittm@yahoo.com

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

First Name

Briggitt

M.I.

Last Name

McClain

Firm Name (if any)

INSTYLE HOME

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

25247 Catalina Street

City or Town

Southfield

State

Michigan

ZIP Code

48075

Telephone Number

3132446829

Fax Number

E-mail Address

briggittm@yahoo.com

Section 3: Subject Property Information

Parcel Identification Number:

76 24-23-476-028

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel 

form for information regarding any contiguous parcels. If no, you must file separate appeals for each non-

contiguous or non-adjoining parcels or you will be defaulted.

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

25247 CATALINA ST

SOUTHFIELD

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48075

Taxing Authority:

City Of Southfield (OAKLAND)

County:

Oakland

Classification of Property:

Personal

Residential

Section 4: Check which of the following you are appealing

Principal Residence Exemption

Section 5: Explain the Reason for this Appeal

The property was purchased for Rosa McClain but the taxes were never homesteaded

in her name. Rosa McClain is a disabled 86 year old single woman with multiple

illnesses. I am speaking for her as her guardian and daughter. My name is Briggit

McClain. Over the past years, I have attempted to resolve this issue with the City of

Southfield and I have also written to the court befor for help. We have been in a

payment agreement for 3 years, never missing a payment, which has taken a toll on

Rosa's income due to her health. I am asking the court to please review all records for

this property and am praying that all issues are resolved with this review because I'm

using ger income as well as my own to maintain all bills include those related to her

health. I look forward to hearing back from you.

Thank you in advance.

Briggitt McClain

Section 6: Jurisdictional Issues

List the year(s) denied:

2017, 2018, 2019, 2020, 2021, 2022

Indicate who denied the exemption under appeal:

County 

If you checked “other” above, explain:

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied:

June 2025

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.

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

BRIGGITT MCCLAIN

/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.