Salvatore Scigliano, Petitioner V Township Of Commerce, Respondent

Page 1

‘RECEIVED 

0CT 812024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ~~ 

MARLON I. BROWN, DPA 

TCHEN WHIT 

LANSING 

DIRECTOR 

Sh L VATORE 

SC /G LAO 

Petitioner(s) 

v 

MTT Docket No.Z.¥ O> 57 | ¥ 

, 

TranInfo:4606 

258176421 

10/30/24 

Respondent(s) 

Chit: 

3727 

Ant: 

( 

’ 

1D: 

SALVATORE SCTGL 

MICHIGAN TAX TRIBUNAL 

MOTION FOR RECONSIDERATION 

1. 

| wish this Tribunal to reconsider __ Ff 0 LER 7 

LE YRLE Aso” 

2. 

Good cause exists to grant reconsideration because: 

HOL/'SE 

20 WIDER 

CONST RUC Tso 

Now) 

gs TPR EY 

AT 

HA 500, COC 

JE SOLD 

JN 

CURRENT LINDEL colsrRucrrsion 

cond) Treo 

THE Zp, TY LOT Sond 

FoR H/B5 see 

CHE FN 

CampPLETEL Jr SHULL FELL FoR oH 

208,00 

2 

3. 

lask this Tribunal to grant my request for reconsideration. 

oLotp aloes lsd 

on ni 

Party/Representative (sign here) 

SHLPATZORE 

 SC/EL J BAD 

[Print/type name of person signing] 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative.

Page 2

3 

3364 Circle Dr 

Commerce Twp., MI 48382-1957 

METROPLEX ME 480 

28-OCT-2025 PM 7 

Lo 

Myc Epp) 

7HAX 

TRIBALAL 

2 

£// 

LJ). 

or 7owr ST, 

10, Bo 

Fel 5d 

LANSING, 

M/ 

#3 Et 

1 

ESET TEE 

Fibs geld foil bsjloobsbadiig tty DH do fo

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 

Salvatore Scigliano, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003714 

 

Commerce Township, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

ORDER DENYING PETITIONER’S MOTION FOR RECONSIDERATION 

 

On October 28, 2024, Petitioner filed a motion requesting that the Tribunal reconsider 

the Order of Dismissal entered in this case on October 9, 2024. In the motion, 

Petitioner states that the house is under construction, and it is estimated at $500,000 if 

sold in current condition. 

 

The Tribunal has considered the motion and the case file and finds that it issued a 

Notice of No Action (NNA) on October 31, 2024, indicating that Petitioner’s Motion for 

Reconsideration was not properly pending because Petitioner did not file proof 

evidencing service of the motion on Respondent.1 The NNA indicated that the Tribunal 

would not take action on the motion unless Petitioner filed proof of service within 14 

days. The notice further indicated that if proof of service was not filed within 14 days, 

Petitioner would be required to refile the motion with the required filing fee and proof of 

service. Petitioner did not respond to the NNA until February 3, 2025.2 Consequently, 

the motion is still not properly pending despite proof of service having now been 

provided. Nevertheless, the Tribunal finds that requiring Petitioner to re-file the motion 

would not facilitate the efficient administration of justice because as discussed below, 

they have failed to demonstrate a palpable error relative to the Order of Dismissal that 

misled the Tribunal and the parties and that would have resulted in a different 

disposition if the error was corrected.3 

 

The Petition filed in this matter on July 25, 2024, indicates that the property at issue is 

classified as residential; it also indicates that Petitioner did not protest the property’s 

assessment at the March Board of Review. A protest to the March Board of Review is a 

prerequisite to invoking the Tribunal’s jurisdiction over such properties under MCL 

205.735a. As such, and inasmuch as the Tribunal has no equitable power to waive or 

 

1 See TTR 225. 

2 Petitioner also filed a second response on February 11, 2025. 

3 See MCR 2.119(F)(3). A palpable error is one that is “easily perceptible, plain, obvious, readily visible, 

noticeable, patent, distinct, or manifest.” Luckow v Luckow, 291 Mich App 417, 426 (2011) (quotation 

marks and citation omitted).

Page 2

MTT Docket No. 24-003714 

Page 2 of 2 

 

otherwise disregard a statutory filing requirement or deadline,4 it has no authority to 

consider the substance of Petitioner’s appeal.5 Therefore, 

 

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

 

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

 

APPEAL RIGHTS 

 

If you disagree with the final decision in this case, you may file a claim of appeal with 

the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final 

decision, it is an “appeal of right.” If the claim is filed more than 21 days after the entry 

of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be 

filed with the Tribunal to certify the record on appeal. There is no certification fee. 

 

 

Entered: February 24, 2025 

 

By _______________________________ 

ejg 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk 

 

 

4 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. 

See Federal-Mogul Corp v Dep’t of Treasury, 161 Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 

253 Mich App 538 (2002), and VanderWerp v Plainfield Twp, 278 Mich App 624 (2008). 

5 The Tribunal also has no authority over Petitioner’s appeal under MCL 211.53a, as the facts alleged do 

not establish a prima facie case indicating that the assessment was 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”). See International Place Apartments – 

IV v Ypsilanti Township, 216 Mich App 104 (1996), Ford Motor Company v City of Woodhaven, 475 Mich 

425 (2006), Eltel Associates, LLC v City of Pontiac, 278 Mich App 588 (2008), and Briggs Tax Service, 

LLC v Detroit Public Schools, 483 Mich 1024 (2009).

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 

FEB 1 8 2025 

. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFEATHESAN TAX ERIRUNABWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

SALI rors 

SC [62/7400 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 2% - 003 7/4 

Twp 

of conPERCE 

1. 

2. 

3. 

Respondent(s) 

MOTION FOR RECONSIDERATION 

| wish this Tribunal to reconsider PROPERTY 

EPRLLA ron’ 

- 

Good cause exists to grant reconsideration because: 

HOUSE 15 CNOER Co/STREC 77027, 

BS +5 poco Ne? w ORTH 

Wrpr 175 ASSESSED, 7HE EMPTY 407 5008 FOR 

f/ 25 ome, 

AH comPLE7EL 17 sHowtDd SELL FO flair Aloogooo 

THERE PRE 

2 

Lr HER HousSES FOR SLE Hall WE Dow's HruE 

ANY 0FFERS 

| ask this Tribunal to grant my request for reconsideration. 

Party/Representative (sigh here) 

SHLORTIORE 

SC/cFl/pn)en 

[Print/type name of person signing] 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

2/i/25 

SNAPS 

SN Se

Page 2

STATE OF MICHIGAN 

N WH 

i 

M. 

ON 

[. BROWN, 

GRETCHEN WHITHER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ARLON | BROWN, 

DPA 

Sa cvaTeoRE 

Serbian 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No._L.Y ~ 005 7/ of 

T wh 

oF 

[lomdERLE 

Respondent(s) 

PROOF OF SERVICE 

_ 

) 

NE 

: 

Sheyarves 

Loy gut states thaton __ / /~ 

1 %~ 24 

1esshe 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Mo712£ OF AO 

relative to the above-captioned matter upon: 

Acgion 

MOTION 

Lf 

PELon)s 

E 

S 

{DE 

- 

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

/ #e 

belamon 

Chermee or 

Lonumee Toop 

Diep 

dD Lowry EVAL 

ZATION 

A530 Eiizagen Lil Bd Sv 

7£ | joo6 

w 

Ffornue, MI 

HF 3¢ 

>, 

[Signature of persorfwho is serving/mailing copy] 

SANGT EE SELL Ig D 

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

Page 3

SE 

— 

TAMPA FL 335 

250 

imps 

ST, wn’ 

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SAINT PETERSBURG FL 

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© 

711 FEB 2025. PM3 

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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.

Page 1

RECEIVED 

FEB 06 2025 

ree 

oo 

= 

§ 

MICHIGAN TAX TRIBUNAL 

A 

el chef] 

‘ 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

SALVATORE 

SC [GLAM © 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. Z.% OF 

7 [ 4 

Respondent(s) 

MOTION FOR RECONSIDERATION 

1. 

1 wish this Tribunal to reconsider 

__/% 0 L~ 

AR ry 

EYRLes Arion” 

2. 

Good cause exists to grant reconsideration because: 

HOUSE 

ww PIER CopSTRUCT 

70 

Now gsrimarey 

AT BE00,000 

IF S0iD J 

cCurRENT UnBES corsrRuerslo) 

CcoNDI Tron 

THE Empry 

jor Swvip mon B25; v00 

WHEN 

ComPLETEL /7 Syour) 

sss sop A amin 

! 

3. 

| ask this Tribunal to grant my request for reconsideration. 

Party/Representative (sign here) 

ny 

: 

SC 

Aes 

[Print/type name of person signing] 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

\ 

der 

ma ny 

Koy 

Oe ertae mes 5242 <= 

1

Page 2

Anthony Scigliano 

METROPLEX MI 480 

656 E. Lincoln St. 

’ 

<8 

Birmingham, 

MI 48009 

3 FEB 2025 

PM9 

L 

MICHIGAN TAX TRIBUNAL 

Y.0. BOX 

36233 

LANSING, M| 

YH $909 

FEE 

SR 

RU IE 

TR EA FL IR

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

Salvatore Scigliano, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003714 

Township Of Commerce,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received Motion for Reconsideration (“document”). 

You were, however, required to file proof demonstrating the service of that document on 

the opposing party (“proof of service”) and no proof of service has been filed.1 As such, 

the document is not properly pending and no action will be taken unless the required 

proof of service is filed within 14 days of the issuance of this notice. If the required proof 

of service is not filed within 14 days, you will be required to re-file the document with the 

appropriate filing fee and proof that the re-filed document was served on the opposing 

party.

Entered: October 31, 2024

By: Tribunal Clerk

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

1 See TTR 261, 219(7), and 221(12).

Page 2

Salvatore Scigliano

3364 Circle Drive

Commerce Township , MI 48382

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

Salvatore Scigliano, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003714 

Township Of Commerce,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received Motion for Reconsideration (“document”). 

You were, however, required to file proof demonstrating the service of that document on 

the opposing party (“proof of service”) and no proof of service has been filed.2 As such, 

the document is not properly pending and no action will be taken unless the required 

proof of service is filed within 14 days of the issuance of this notice. If the required proof 

of service is not filed within 14 days, you will be required to re-file the document with the 

appropriate filing fee and proof that the re-filed document was served on the opposing 

party.

Entered: October 31, 2024

By: Tribunal Clerk

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

2 See TTR 261, 219(7), and 221(12).

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

Salvatore Scigliano, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003714 

Township Of Commerce,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received Motion for Reconsideration (“document”). 

You were, however, required to file proof demonstrating the service of that document on 

the opposing party (“proof of service”) and no proof of service has been filed.3 As such, 

the document is not properly pending and no action will be taken unless the required 

proof of service is filed within 14 days of the issuance of this notice. If the required proof 

of service is not filed within 14 days, you will be required to re-file the document with the 

appropriate filing fee and proof that the re-filed document was served on the opposing 

party.

Entered: October 31, 2024

By: Tribunal Clerk

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

3 See TTR 261, 219(7), and 221(12).

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 812024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ~~ 

MARLON I. BROWN, DPA 

TCHEN WHIT 

LANSING 

DIRECTOR 

Sh L VATORE 

SC /G LAO 

Petitioner(s) 

v 

MTT Docket No.Z.¥ O> 57 | ¥ 

, 

TranInfo:4606 

258176421 

10/30/24 

Respondent(s) 

Chit: 

3727 

Ant: 

( 

’ 

1D: 

SALVATORE SCTGL 

MICHIGAN TAX TRIBUNAL 

MOTION FOR RECONSIDERATION 

1. 

| wish this Tribunal to reconsider __ Ff 0 LER 7 

LE YRLE Aso” 

2. 

Good cause exists to grant reconsideration because: 

HOL/'SE 

20 WIDER 

CONST RUC Tso 

Now) 

gs TPR EY 

AT 

HA 500, COC 

JE SOLD 

JN 

CURRENT LINDEL colsrRucrrsion 

cond) Treo 

THE Zp, TY LOT Sond 

FoR H/B5 see 

CHE FN 

CampPLETEL Jr SHULL FELL FoR oH 

208,00 

2 

3. 

lask this Tribunal to grant my request for reconsideration. 

oLotp aloes lsd 

on ni 

Party/Representative (sign here) 

SHLPATZORE 

 SC/EL J BAD 

[Print/type name of person signing] 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative.

Page 2

3 

3364 Circle Dr 

Commerce Twp., MI 48382-1957 

METROPLEX ME 480 

28-OCT-2025 PM 7 

Lo 

Myc Epp) 

7HAX 

TRIBALAL 

2 

£// 

LJ). 

or 7owr ST, 

10, Bo 

Fel 5d 

LANSING, 

M/ 

#3 Et 

1 

ESET TEE 

Fibs geld foil bsjloobsbadiig tty DH do fo

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

Salvatore Scigliano, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003714

Township Of Commerce,

Respondent.

ORDER OF DISMISSAL

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

Petitioner failed to protest the assessment to Respondent’s March Board of Review, as 

required by MCL 205.735a. 

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.

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

Page 2

MTT Docket No. 24-003714

Page 2 of 7

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 9, 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

Salvatore Scigliano

3364 Circle Drive

Commerce Township , MI 48382

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

Salvatore Scigliano, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003714

Township Of Commerce,

Respondent.

ORDER OF DISMISSAL

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

Petitioner failed to protest the assessment to Respondent’s March Board of Review, as 

required by MCL 205.735a. 

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.

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

Page 5

MTT Docket No. 24-003714

Page 5 of 7

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 9, 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 6

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF

Page 7

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 

JUL 2:9 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ~~ 

MARLON | 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, Spectal Assessment, or 

Non-Property tax disputes, 

Pursuant 

to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit 

this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

mi 

Last NameiCompany Name 

SALUAT « BE 

SC/&LIAND 

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

3344 

cc. /Ac2E DR. 

City or Town 

State 

ZIP Code 

LOMMERCE 

TLIP 

mys 

HEZF2 

Telephone Number 

Fax Number 

248 

Io F-08507 

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

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

First Name 

M.I. 

Last Name 

Firm Name {if any} 

Address {No., Street, P.O. Bax or Rural Route) 

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [1 ves* 

[] No 

appealing? 

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

*|f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you wilt be defaulted.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (chock aii that apply) 

True Cash and Taxable Value 

[3 Poverty Exemption 

5 

Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[S¥ Uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation {other than the denial of a 

[3 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

TH)S 

HOUSE 

15 LNOER 

cons 

huss 

/ eq/ 

LWOHEN 

17 

15 

Fully 

comprerED 

Yb cop Sr Ru eT FY 

IT 

tosll 

BE WOrH Boos ens, 

Vow THEY TAXED me #340500 £ Foy orswe 

VALLE, 

7 ut, s LIB Lit 

DO MINKE 

To 

AL 

500, coo 

Lo EA 

EM PLETE 

; 

ply 

Alper lf) 

LE 4 528 oo 

Ae 

iE 

Pas 

g] 

&2 

Vi Lr RL 

VALE 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

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

 [ef'No 

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

[1 guy 

[J December 

If No, check the applicable reason(s): 

[M] Not required to attend 

Im} Assessment Change Notice was not received by Petitioner 

[ll] 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 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

| 

E— 7-1 

#80 ~002 

Classification of Property: 

Real 

Personal 

(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: 

| 

4 THB, 920 

Current Taxable Vaiue as established by the BOR: 

Fg, P00 

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

| 

FY 525000 

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

& DER, 5D 

If you 

pelieve the Taxable Value differs fram your contention of Assessed Value, enter your contention of Taxable Value. 

Bb, Hoo 

Section 8: Classification Information ony the Mi Dept of Treasury may appeat this issue to the Tribunal 

Parcel Identification Number: 

E ~)7— }4-4B0- oo 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

ig 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check ane} 

What do you believe is the properiy’s classification? 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

UWPER 

coysrru cron” 

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

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. 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? 

[J Yes 

Bd vo 

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

1 ves no 

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

The filing fee is based on the greater of the State Equalized Vaiue or Taxable Value in contention. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus 

$25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. 

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

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

| 

$100,000.00 and under 

$126.00 

$100,000.01 to $500,000.00

Page 5

+ 7

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

Salvatore Scigliano,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003714

Township Of Commerce,

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 9, 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

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

Salvatore Scigliano,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003714

Township Of Commerce,

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 9, 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 

JUL 2:9 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ~~ 

MARLON | 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, Spectal Assessment, or 

Non-Property tax disputes, 

Pursuant 

to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit 

this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

mi 

Last NameiCompany Name 

SALUAT « BE 

SC/&LIAND 

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

3344 

cc. /Ac2E DR. 

City or Town 

State 

ZIP Code 

LOMMERCE 

TLIP 

mys 

HEZF2 

Telephone Number 

Fax Number 

248 

Io F-08507 

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

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

First Name 

M.I. 

Last Name 

Firm Name {if any} 

Address {No., Street, P.O. Bax or Rural Route) 

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [1 ves* 

[] No 

appealing? 

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

*|f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you wilt be defaulted.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (chock aii that apply) 

True Cash and Taxable Value 

[3 Poverty Exemption 

5 

Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[S¥ Uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation {other than the denial of a 

[3 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

TH)S 

HOUSE 

15 LNOER 

cons 

huss 

/ eq/ 

LWOHEN 

17 

15 

Fully 

comprerED 

Yb cop Sr Ru eT FY 

IT 

tosll 

BE WOrH Boos ens, 

Vow THEY TAXED me #340500 £ Foy orswe 

VALLE, 

7 ut, s LIB Lit 

DO MINKE 

To 

AL 

500, coo 

Lo EA 

EM PLETE 

; 

ply 

Alper lf) 

LE 4 528 oo 

Ae 

iE 

Pas 

g] 

&2 

Vi Lr RL 

VALE 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

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

 [ef'No 

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

[1 guy 

[J December 

If No, check the applicable reason(s): 

[M] Not required to attend 

Im} Assessment Change Notice was not received by Petitioner 

[ll] 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 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

| 

E— 7-1 

#80 ~002 

Classification of Property: 

Real 

Personal 

(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: 

| 

4 THB, 920 

Current Taxable Vaiue as established by the BOR: 

Fg, P00 

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

| 

FY 525000 

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

& DER, 5D 

If you 

pelieve the Taxable Value differs fram your contention of Assessed Value, enter your contention of Taxable Value. 

Bb, Hoo 

Section 8: Classification Information ony the Mi Dept of Treasury may appeat this issue to the Tribunal 

Parcel Identification Number: 

E ~)7— }4-4B0- oo 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

ig 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check ane} 

What do you believe is the properiy’s classification? 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

UWPER 

coysrru cron” 

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

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. 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? 

[J Yes 

Bd vo 

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

1 ves no 

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

The filing fee is based on the greater of the State Equalized Vaiue or Taxable Value in contention. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus 

$25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. 

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

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

| 

$100,000.00 and under 

$126.00 

$100,000.01 to $500,000.00

Page 5

+ 7

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.