Samuel Nelson, Sr., Petitioner V City Of Muskegon Heights, 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

Samuel Nelson, Sr., 

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v

MTT Docket No.25-003105

City Of Muskegon Heights,

Respondent.

ORDER OF DISMISSAL

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

Petitioner was placed in default on May 19, 2026, for failing to appear at a duly-

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

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

the Michigan Court of Appeals summarized factors that the Tribunal must consider 

before imposing the sanction of dismissal. Those factors are:

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) 

the degree of compliance with other parts of the court's orders; (6) 

attempts to cure the defect; and (7) whether a lesser sanction would better 

serve the interests of justice.2 

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

Default has established a history of deliberate delay. As a result, giving careful 

consideration to the factors involved and considering all options in determining what 

sanction is just and proper, the Tribunal finds that dismissal is appropriate, and a lesser 

sanction would not be appropriate. 

Therefore,

IT IS ORDERED that this case is DISMISSED. 

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

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

2 Id. at 149.

Page 2

MTT Docket No. 25-003105

Page 2 of 4

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 10, 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

Lawanda Y Nelson

Lawanda Y. Nelson

3025 Lemuel St

Muskegon Heights , MI 49444

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

Samuel Nelson, Sr., 

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v

MTT Docket No.25-003105

City Of Muskegon Heights,

Respondent.

ORDER OF DISMISSAL

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

Petitioner was placed in default on May 19, 2026, for failing to appear at a duly-

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

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

the Michigan Court of Appeals summarized factors that the Tribunal must consider 

before imposing the sanction of dismissal. Those factors are:

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) 

the degree of compliance with other parts of the court's orders; (6) 

attempts to cure the defect; and (7) whether a lesser sanction would better 

serve the interests of justice.4 

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

Default has established a history of deliberate delay. As a result, giving careful 

consideration to the factors involved and considering all options in determining what 

sanction is just and proper, the Tribunal finds that dismissal is appropriate, and a lesser 

sanction would not be appropriate. 

Therefore,

IT IS ORDERED that this case is DISMISSED. 

This order

Page 5

MTT

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Samuel Nelson, Sr.,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 25-003105

City Of Muskegon Heights,

Respondent.

ORDER OF DEFAULT

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

for the duly-noticed hearing scheduled for May 19, 2026. Thus, this case is subject to 

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

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

explanation and documentation justifying the absence at the proceeding is appropriate.2 

Therefore,

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

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

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

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

14 days of entry of this order.3 

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

a default hearing, as provided by TTR 237.

By______________________________

Entered: May 19, 2026

 Patricia L. Halm, Tribunal Chair

1 See TTR 247 & TTR 275.

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

3 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 25-003105 

Page 2 of 4

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

Lawanda Y Nelson

Lawanda Y. Nelson

3025 Lemuel St

Muskegon Heights , MI 49444

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

Samuel Nelson, Sr.,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 25-003105

City Of Muskegon Heights,

Respondent.

ORDER OF DEFAULT

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

for the duly-noticed hearing scheduled for May 19, 2026. Thus, this case is subject to 

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

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

explanation and documentation justifying the absence at the proceeding is appropriate.5 

Therefore,

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

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

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

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

14 days of entry of this order.6 

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

a default hearing, as provided by TTR 237.

By______________________________

Entered: May 19, 2026

 Patricia L. Halm, Tribunal Chair

4 See TTR 247 & TTR 275.

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

6 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 5

MTT Docket No. 25-003105 

Page 2 of 2

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

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

Samuel Nelson, Sr.,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-003105

City Of Muskegon Heights, 

Respondent.

NOTICE OF TELEPHONE HEARING

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

generally 30 minutes in length. 

HEARING DATE:

May 19, 2026 

HEARING TIME:

1:00 PM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

857254294 

 

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

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

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

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

party or parties in default.

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

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

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

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

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

dokumento.

Page 2

MTT Docket No. 25-003105

Page 2 of 13

HEARING INFORMATION – PLEASE READ IMMEDIATELY

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

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

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

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

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

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

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

Tribunal.

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

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

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

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

testimony.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

the March Board of Review for that year. 

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

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

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

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

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

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

authorized representative filed an appearance or other documentation identifying a different mailing address. 

1. Motion to Adjourn: Parties may request the hearing be rescheduled (i.e. adjourned). The motion must be 

submitted to both the Tribunal and the opposing party at least 28 days before the hearing unless there are 

emergency circumstances. The emergency circumstances must be detailed to justify the granting of what

Page 3

MTT

Page 4

MTT

Page 5

Lawa

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Page 1

RECEIVED 

SEP 05 2025 

August 29, 2025 

MICHIGAN TAX TRIBUNAL 

Michigan Tax Tribunal 

611 W. Ottawa St. 

Lansing, MI 48933 

RE: MTT Docket #25-003105-TT — Answer Form 

Dear Tribunal: 

Please see the enclosed documentation for the above-referenced Small Claims Property case. 

Property Tax Appeal Answer Form (Valuation/Exemption/Classification) 

Copy of Petitioner’s State Tax Commission Affidavit for Disabled Veterans Exemption 

form and supporting documents 

Copy of Respondent’s Notice of Denial of Disabled Veterans Exemption 

Property Record Card for Parcel 26-185-041-0011-00 

Proof of Service 

These materials are filed in compliance with the Notice of Docket Number issued by the 

Michigan Tax Tribunal on August 6, 2025. If you have any questions, please contact me at 231- 

724-6667. 

Sincerely, 

Muskegon County Equalization 

City of Muskegon Heights Assessing 

Contact: 

Dan VanderKooi, 

Deputy Equalization Director 

vanderkooida@co.muskegon.mi.us

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25-003105-TT 

Section 1: Respondent’s Contact Information 

First Name 

ma, 

Last Name 

City Of Muskegon Heights 

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

2724 Peck St 

City or Town 

State 

ZIP Code 

Muskegon Heights 

Mi 

49444 

Telephone Number 231-733-8999 

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

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

First Name 

Last Name 

Donna 

Ie 

VanderVries 

Firm Name (if any) Muskegon County Equalization 

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

173 E Apple Ave STE 201 

City or Town 

State 

ZIP Code 

Muskegon 

MI 

[49442 

Telephone Number 231-724-6726 

Email Address {do not enter unless you want MTT to send all correspondence via emai) 

vandervriesdo@co.muskegon.mi.us 

Section 3: Subject Property Information 

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

[1%] Yes 

a No 

Are the parcels listed by Petitioner contiguous or adjoining? 

[H} Yes 

[} No 

Not Applicable 

if not, list which parcels adjoin one another.

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The Respondent is requesting that a Veteran's Exemption be granted for the prior year 

(2024). In November 2024, the Petitioner requested that a VA letter be provided fo 

document eligibility for the requested year. As of May 22, 2025, the pertinent VA letter has 

not been received by the Petitioner. Therefore, a denial of the Veteran's Exemption has 

been issued. 

Section 5: Jurisdictional Issues 

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

Did Petitioner protest the assessment at a Board of Review (BOR)? LT Yes 

No 

If yes, check which BOR Petitioner attended: J March 

[m} July 

[) December 

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

[| No 

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

if the July or December BOR revised the assessmeni(s) atissue, did it have authority? [0] Yes 

[i] No 

If yes, cite the Board's authority. 

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

[7] No 

If yes, explain 

1s Petitioner appealing from a State Tax Commission Order? 

Oa Yes 

uv No 

If so, what is the issue date?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

MARLON I. BROWN, DPA 

DIRECTOR 

Did Petitioner request a Poverty Exemption ata BOR? [| Yes 

No 

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

1 July 

[| December 

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

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at a BOR? [I] Yes 

Ne 

Ii Yes, check which BOR Petitioner attended: [| March 

a July 

[J December 

Tax Year(s) denied: 

List the date the exemption was denied: 

2024 

5/22/2025 

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

211.7b 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

[} 

Agricultural. 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility {check one) 

Section 6: Valuation Information suse me multiple parce! form for additional, contiguous parcels. 

Parcel Identification Number: 

61-26-185-041-0011-00 

Classification of Properky: 

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: 

$28,700 

Current Taxable Value as established by the BOR: 

$17,429 

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

$567,400 

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

$28,700 

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

Page 5

W 

8 -1gS-0UI-001-00 

oo 

ae Tamer of Treasury 

NOX 

State Tax Commission Affidavit for Disabled Veterans Exemption 

C 

ued under authority of Public Act 161 of 2013, MCL 214.7b. Filing is mandatory. 

«structions: This form Is to be used to apply for an exemption of property taxes under MCL 211.7b, for real property used and owned as a homestead 

by a disabled veteran or an unremarried surviving spouse of a disabled veteran who, immediately before death, was eligible for the exemption under this 

section. 

OWNER INFORMATION (Enter informat 

Zh

Page 6

a

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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

Samuel Nelson, Sr.,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003105

City Of Muskegon Heights,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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

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

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

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

settlement conference process.

Page 2

MTT Docket No. 25-003105

Page 2 of 7

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

Mediation is a voluntary process where a mediator facilitates communication between 

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

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

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

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

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: September 11, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

Lawanda Y Nelson

Lawanda Y. Nelson

3025 Lemuel St

Muskegon Heights , MI 49444

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

Samuel Nelson, Sr.,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003105

City Of Muskegon Heights,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

NOTE: The parties may

Page 5

MTT

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

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GRETCHEN WHITMER 

GOVERNOR 

LANSING 

RECEIVED 

JUN 18 2025 

GAN TAX TRIBUNAL 

MARLON I. BROWN, DPA 

DIRECTOR 

Misti 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Res 

Non-Property tax disputes. 

idence Exemption, Quali fied Agricultural Exemption, Special Assessment, or 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, you MUST submi 

submit this document, you may be held in default. 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims 

it a copy of the notice giving rise to the appeal 

Petition, if applicable. If you do not 

Section 1: Petitioner’s Contact Information 

Telephone Nurhber 

Same _A.8 below 

Soma] Neon 

5 

[NEB 

Mailing Address 

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

A039 5 

off ee] 

State 

ZIP Code 

Mush aon 

Heights 

1444 

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

Section 2: Petitioner’s Attorney/Authorized Re presentative’s Contact Information 

Laianda. 

EVA Kelson) 

Firm Name (if any) 

/ 

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

045 Lopint] Steed 

Hes 

J vebqon Heights 

“yy 

EEN ¢3-5050 

ail Address (do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information 

Property Add 

39 51h Slveet 

How many 

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

parcels areyou | [] ves* J. No** 

appealing? 

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

[ 

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

ress (No, Street, City, ST, ZIP) 

[If multiple, list first property's address] 

Mulpdmn Heights, 

ML 4544

Page 2

rth 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (heck ali that apply) 

[J True Cash and Taxable Value 

[0 Poverty Exemption 

[J Taxable Value Only (calculation) 

jd Disabled Veterans Exemption 

O Uncapping of Taxable Value 

[J 

Eligible Manufacturing Personal Property (ESA) 

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

0 classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 

5: Explain the Reason for this Appeal 

 Njsable 

uteans 

Denial of Ho Disab 

¥ 

ot 0315 

Exemphiol) On Fhe propurty 

Street 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

Qo0a4\ 

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

Ho 

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

[| July 

O December 

If No, check the applicable reason(s): 

Not required to attend 

[| Assessment Change Notice was not received by Petitioner 

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

O Appealing within 35 days of State Tax Commission Order 

M Appealing within 35 days of receipt of Notice of Uneepping 

1D 

1 ‘ad

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

Classification of Property: 

Real 

Personal 

(check one) 

NS 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Current Taxable Value as established by the BOR: 

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

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

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

Section 8: Classification Information *only the mi Dep't 

of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

WN 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

~Timber-Cutover 

Developmental 

Utility 

(check one) 

Ifimproved property, how is the property currently being used? 

Ifimproved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

DB 

ves 

[J 

No 

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

BG 

ves 

[J 

no 

TERN 

If you answered yes to either or both of the above questions, yoy 

are not required to pay any filing fees. 

J 

The filing fee is based on the greater of the State Equalized Value 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 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If your property is 

NOT 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 

$250.00 

* Plus $25.00 for each

Page 5

M

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Samuel Nelson, Sr.,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003105

City Of Muskegon Heights,

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: August 6, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

Lawanda Y Nelson

Lawanda Y. Nelson

3025 Lemuel St

Muskegon Heights , MI 49444

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GRETCHEN WHITMER 

GOVERNOR 

LANSING 

RECEIVED 

JUN 18 2025 

GAN TAX TRIBUNAL 

MARLON I. BROWN, DPA 

DIRECTOR 

Misti 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Res 

Non-Property tax disputes. 

idence Exemption, Quali fied Agricultural Exemption, Special Assessment, or 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, you MUST submi 

submit this document, you may be held in default. 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims 

it a copy of the notice giving rise to the appeal 

Petition, if applicable. If you do not 

Section 1: Petitioner’s Contact Information 

Telephone Nurhber 

Same _A.8 below 

Soma] Neon 

5 

[NEB 

Mailing Address 

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

A039 5 

off ee] 

State 

ZIP Code 

Mush aon 

Heights 

1444 

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

Section 2: Petitioner’s Attorney/Authorized Re presentative’s Contact Information 

Laianda. 

EVA Kelson) 

Firm Name (if any) 

/ 

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

045 Lopint] Steed 

Hes 

J vebqon Heights 

“yy 

EEN ¢3-5050 

ail Address (do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information 

Property Add 

39 51h Slveet 

How many 

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

parcels areyou | [] ves* J. No** 

appealing? 

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

[ 

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

ress (No, Street, City, ST, ZIP) 

[If multiple, list first property's address] 

Mulpdmn Heights, 

ML 4544

Page 2

rth 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (heck ali that apply) 

[J True Cash and Taxable Value 

[0 Poverty Exemption 

[J Taxable Value Only (calculation) 

jd Disabled Veterans Exemption 

O Uncapping of Taxable Value 

[J 

Eligible Manufacturing Personal Property (ESA) 

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

0 classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 

5: Explain the Reason for this Appeal 

 Njsable 

uteans 

Denial of Ho Disab 

¥ 

ot 0315 

Exemphiol) On Fhe propurty 

Street 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

Qo0a4\ 

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

Ho 

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

[| July 

O December 

If No, check the applicable reason(s): 

Not required to attend 

[| Assessment Change Notice was not received by Petitioner 

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

O Appealing within 35 days of State Tax Commission Order 

M Appealing within 35 days of receipt of Notice of Uneepping 

1D 

1 ‘ad

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

Classification of Property: 

Real 

Personal 

(check one) 

NS 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Current Taxable Value as established by the BOR: 

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

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

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

Section 8: Classification Information *only the mi Dep't 

of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

WN 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

~Timber-Cutover 

Developmental 

Utility 

(check one) 

Ifimproved property, how is the property currently being used? 

Ifimproved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

DB 

ves 

[J 

No 

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

BG 

ves 

[J 

no 

TERN 

If you answered yes to either or both of the above questions, yoy 

are not required to pay any filing fees. 

J 

The filing fee is based on the greater of the State Equalized Value 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 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If your property is 

NOT 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 

$250.00 

* Plus $25.00 for each

Page 5

M

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