Sandra Dunn, Petitioner V County Of Leelanau, Respondent

Page 1

Tracking Number:

940 55 3 6 1 058022770828 3 I

El "opy d- aoo to tnloffied oelivery

Latest Update

Your nem was delivered rn or at the mailbox at 12.12 pm on June 26, 2026 in

TRAVERSE CITY, MI 49684.

Get More Out of USPS Tlacking:

R u sP s Tlacking Pluse

a

Delivered

Delivered, ln/At Mailbox

TRAVERSE CIry, MI 49604

June 26. 2026 12:12 PM

Arrived at Post Office

TRAVEBSE CIry, MI 49684

June 26" 2026 5:51 Atr4

USPS in possession of item

LAKE LEELANAU. MI 49653

June 24, 2026 1 :55 PM

Hide T.ackino History

What Do USPS Tracking Statuses Mean?

a

o

o

Page 2

US POSTAGE PAID IMI

2026-06-24

49682

c4564831

Commercial

FLAT RATE ENV

Q eosypost

II II flft P,Hffi ffi F#ffi tH ffi Hft II I I I

0901000013484

USPS PRIORITY IVAIL

LE ELANAU COUNTY TREASURE R

8527 E GOVERNN/ENT CENTER DR STE 104

SUTTONS BAY N/I 49682-9742

c020

SHIP TO: SANDRA DUNN

12924 S REGAL ST

TRAVERSE CITY l\/I 49684.5346

ilil

lI

illl

9405 5361 0580 2277 0828 31

USPS TRACKING #

0003

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000278

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: Proof of service

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Docket #26-000278

Parcel #45-004-3 4O-2O7 -OO

3/74176 Sandra Dunn recorded a deed for the purchase of 12831 S Sylvia St Traverse City Ml.

3/10/16 Sandra Dunn received a PRE exemption on this property.

3/29122 Sandra Dunn recorded a deed for the purchase of L2924 S Regal St Traverse City Ml.

2/20/24 Sandra Dunn received a PRE exemption on this property and rescinded the PRE on the

12831 S Sylvia property.

3/25/24 Leelanau County Equalization updated the county database to show that Sandra Dunns

address was updated to 12924 S Regal

5/1/24 The township assessor updated her database to show that this property had become a

rental.

The website voterrecords.com shows that Heather Nicole Hall's Michigan Voter Registra6on was

updated 4/24/24 to the 12831 S Sylvia St. We confirmed with the Leelanau County Clerk office,

that this is the address Heather Nicole Hall used during the 2024 election.

For 2024 tax yeat Sandra Dunn received a PRE exemption for both of the properties that she

owned. She rescinded the 12831S Sylvia property and we believe rented it to Heather Hall prior

b a/24/24. A conditional rescission can only be granted if the property is unoccupied, for sale

and not used for business.

Attachments

1. Deed recorded on 3/14h6

2. Snip of Assessing database

3. Deed recorded 3/29/22

4. Snip of Delinquent Tax database

5. Snip of Assessing database

6. Snip showing the Audit information for change of address in assessing

7. Snip showning the audit information showing property as a know rental

8. Copies of information from forrent.com

9. Copies of information from apartments.com

10. Heather Hall Michigan voter registration information

Page 2

Leelanau County STATE 0F IIlCHICRN

Dorothy 11, fliller Reg,isier of Oeeds

l'1

SINTE OF

ICHiGAN

Leelanau Counly

lirrh 14, 2015 02r50 ?l1

Seceip I [ 201750

REffL ESTRTE

TRANStrER TAX

5160,95 ' c0

.r ,1r 18. (l

Slao! 121031

RECORDEO

14, 2016 02:50 Pl1

1254 Pas. 721-7Zz

2P FEEr 817.00

Liber 1254 Pase 721-722

+

+

9ni s4

l'1at ch

llrlil ]il I rffilfiil il]t ilfl itill]lflliillillril]lil

Warranty Deed

(3191)

Dllll Liber 1254 Paee 721 H2016001585

Corporate Settlement Solutions, Traverse City

The Grantor

whose address is

conveys and warrants to

whose address is

llated: lvLarch /- lulr,

oo r{ , }qo.?.aJ,. r.q l\-,C,

Gregory V. Shugart and Laurlynn Shugart, husband and

wife,

5901 S Schomberg Rd, Cedar, Ml49621,

Saadra M. Durn,

4378 Pine Meadows Trail, Traverse City, MI 49685,

rAx cEqrFrcATIoN 

t Ll ,^,,

LEELANU COUNTY LELAND, UICI-I]GAN U/ J/ta/(''

I hereby c4nl6/, that accordhg lo our rocord6, all tax65

rolu,neo to thlE oJfica ar€ pald"lpLfive (5) yozrs

preceoing rhe jlfLday o1@- 

Tni6 do* not

includo texes ln the proc.rt of co116.tlon by To'r,n3hh,

Cltior or Vilhges, Eoard of Rcvlrw drrngst, Michig.n

Trx Tdbuo5l oh!ngo!, or c"hang66 due to Horn lttrd

oxomptioos of c!roclions

the follorving described premises situated in the Tor.vnship of Elmwood, County of

Leelanaq State of Michigan to wit:

Lot 7, Block 2, First Addition to Cedar Lake Gardens, according to the plat thereof,

recorded in Liber 2 ofPlats, Page 25.

Situated in the Tou.nship of Elmwood, County of Leela:rau, State of Michigan.

Together with all ald singular the tenements, hereditaments and appurtenalces thereunto

belonging or in anlnvay appertaining thereto.

SUBJECT TO all easements, resewations, rights-of-rvay and restrictions ofrecord, ifany.

R.esewing unto Graator(s) herein all oil, gas and mineral rights of every kind and nature, and a.ll

rights incidental thereto.

This deed is given for the sum ofOne Hundred Sixty Four Thousand Five Hundred and 00/100

($164,500.00)Dollars. REcv/DLEELANAUcoUNTy

2016 tlAR 09 PM 12:40

R ECV, D LEELAI.]AU COU NTY

2016 MAR 14 PM 12:37

su County Troasure.

$Ll-T,fo- A-o+- aD

Laurlyrur Shugan joitu in the execution of this Warralty Deed to forever rvaive and bar her

dower interest in ltre subject property

Page 3

i,

'State of Nlichigan

County of Grand Traverse

Signed:

Gregory Y. S

gan

Iynn

)

J

SS

1 . ,.,1' . ' ,i lfi;:r,3,t':'"^* " 

'

day of March 2016, by

Co'.rnty, Michigan

0

i.

This foregoing instrument was acklorvledged before me this

Gregory V. Shuga( and Laurlynn Shugart.

Notary Public

My comrnission expires:

Preparcd by and Relurn 7b:

lelinek & Snabes, PLLC

lviaura A. Snabes, Esq.

802 Bridge Street

Charlevoix, Ml 49720

File No: MI-269003

ReVEnue starrps: State: S1,233.75 Counf: $180.95

2.:7,:)-o tP

0..llrcc

MV

Acftlo [J Co!4{]Y

Cf lrl

,r.n

'itrB:{

t

'ri

'"]f,..

lv:'it

,

i: ,...

l"o'i.g' ; 

.- -

Page 4

f 

Asselling .lJ!l lr'efl C(RAt4El ABr 2C26 alrr,wood 1,1 crcup: onc ver:ion:05/0I/2026

File View lvavigatjon Tasks Reporb Ut tie! BS&A AptrlicElions Help

0- 

++pffi 

Qe..t $lta Soa.te F,l Audit +Attach IrI - B comp.Anaiysis Scopy ffivup - J$ roa.

earcer+:p!ffisfiunit: oo+ Has

Orrien DUHN s4nDnA l.l TRUsT

Addressl 12a315 SYLVIA 5T

1 0aner Info,(-)

IPRE: 0

6 Linked App :nfo

Prop€rty Ztlr 495{4

&sketrhes Il]

D cofrments... o$,e1ins LJrits:

-

erev- owner: EEIWEEKXSffi 

il :,ri,c: rrcr, !,..:.:]naL E :R: iei, e, i

PRf

Page 5

III

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000278

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Documentation

Attachment File Name: Documentation for Dunn

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Sandra Dunn,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000278

County Of Leelanau,

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.

Users who file documents with the Michigan Tax Tribunal are advised that filed 

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 26-000278

Page 2 of 6

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

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.

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: April 24, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF

Page 4

MTT

Page 5

STATE

Page 6

MT

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 ANSWER FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 26-000278

Section 1: Respondent’s Contact Information

Filer Type:

Local Unit of Government

Unit of Government

County Of Leelanau (LEELANAU)

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

First Name

Christine

M.I.

Last Name

Kramer

Firm Name (if any)

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

8527 E Government Center Drive

Suite 104

City or Town

Suttons Bay

State

Michigan

ZIP Code

49682

Telephone Number

231-256-9838

Fax Number

231-256-7850

E-mail Address

ckramer@leelanau.gov

Section 3: Subject Property Information

Parcel Identification Number(s):

45-004-340-207-00

Are the parcels listed by Petitioner contiguous or adjoining? If no, list which parcels are adjoining.

 

Classification of Property: Real

Residential

Pursuant to Michigan Tax Tribunal (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 Answer, if applicable. If you do not submit this document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 4: Explain Your Answer to this Appeal

Sandra Dunn received 2 PRE exemptions for the year 2024. She received an exemption for 45-004-340-220-00 and 45-004-340-207-00. Pre MCL 211.7cc (2) ...an 

owner can only claim 1 exemption per year...(5) ...unless they file a conditional rescission form and the property is not occupied, for sale, not leased and not used for 

business. This parcel has not been for sale since 2016 from our research.

Section 5: Jurisdictional Issues

List the tax year(s) denied:

2024

Check what action prompted this appeal:

County

If you checked “other” above, explain:

If Petitioner is appealing from a Board of Review denial, check which Board of Review took action: 

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

1/22/26

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Christine M Kramer

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

Sandra Dunn, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000278

County Of Leelanau,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on March 11, 2026, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: April 1, 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

Sandra Dunn, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000278

County Of Leelanau,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on March 11, 2026, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: April 1, 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

GRETCHEN WHITMER 

fm Nn ded Peki bon. 

§ 

Troe kek ND, 2(,-00027 & 

STATE OF MICHIGAN 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

RECEIVED 

MAR 9 4 2026 

MICHIGAN TAX TRIBUNAL 

MARLON |. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition. 

If you do not submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

(© 

M.L 

Last 

Name/Company Name 

Se nee 

Dun A. 

Mailing Address 

(No., , Street,.P.O. 

gx or ho 

I 

EX 

AY 

iY, 

City or Town: 

State 

¢ 

| ZIP Code 

lrg parse, take, 

| 90x 

Tbe 

LzL. o Te 

Sars orm 42 

@) gin ei 

E-mail Address (do 

enter re Yor MTT to wi all correspondence via e-mail) 

41 

Cor: 

Section 2: Petitioner’s AtoreylAvthorized Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Pro 

erty Information *use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

appealing? 

[ves 

[No 

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

*If No, you must file separate appeals for each parcel 

Parcel Identification Number: 

Classification of Property: 

~~ Real [J 

Agricultural (J 

Commercial 

0 

Industrial [J 

ResidentialZ.. 

Personal El-(check one) 

Timber-Cutover [J 

Developmental [J 

Utility [J (check one) 

Property ey Pred Sylvie St

Page 2

Vo 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing 

I 

principal Residence Exemption 

O Qualified Agricuitural Exemption 

Section 5: Explain the Reason for this Appeal 

Sor prided d a Ce chreean 

Section 6: Jurisdictional Issues 

Indicate who denied the exemption under appeal: 

Assessor 

County Treasurer or Equalization 

Michigan Dept. of Treasury 

Board of Review 

Other 

if you checked “other” above, explain: 

EER 

List the date your Principal Residence Exemption or Qualified Agricultural Exemption was dented: 

0a 

ROA 

Fee Information 

A filing fee of $25.00 is required uniess the property has a Principal Residence Exemption of at teast 50% for all tax years at issue on the 

date this petition is filed. 

Tax year(s) denied:

Page 3

9589 

0710 

5270 

35BL 

1424 

45 

Tax “Tribun “ 

| 

~ 

Retail 

= 

umITED spares 

POSTAL SERVICES 

RDC 99 I 

48909 

U.S. POSTAG

FCM LETTER

TRAVERSE 

MAR 20, 202

$6.08 

$2324E50192

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

Sandra Dunn,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000278

County Of Leelanau,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not pay the required fee for the filing of the petition. See TTR 269. 

Because of this, the appeal is not properly pending. Petitioner must pay the required 

fee for the filing of the petition within 14 days of the entry of this order. A filing fee 

calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the 

payment may not be made via e-filing.

Petitioner failed to sign the petition. See TTR 279. As such, the petition is not properly 

pending. Petitioner must sign and return petition within 14 days of the entry of this 

order. The petition shall note the docket number assigned by the Tribunal and if filed 

utilizing the Tribunal’s e-filing system, must be filed on the assigned docket number as 

an “amended petition.”

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 11, 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.

Page 2

MTT Docket No. 26-000278

Page 2 of 4

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. 

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

Sandra Dunn,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000278

County Of Leelanau,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not pay the required fee for the filing of the petition. See TTR 269. 

Because of this, the appeal is not properly pending. Petitioner must pay the required 

fee for the filing of the petition within 14 days of the entry of this order. A filing fee 

calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the 

payment may not be made via e-filing.

Petitioner failed to sign the petition. See TTR 279. As such, the petition is not properly 

pending. Petitioner must sign and return petition within 14 days of the entry of this 

order. The petition shall note the docket number assigned by the Tribunal and if filed 

utilizing the Tribunal’s e-filing system, must be filed on the assigned docket number as 

an “amended petition.”

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 11, 2026

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the

Page 4

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

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

RECEIVED 

FEB 04 2026 

MICHIGAN TAX TRIBUN 

WARN BROWN, DPA 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition. 

If you do not submit this document, you may be held in default. 

Last 

Section 1: Petitioner’s Contact Information 

First Name 5 

M.I 

lame/Company Name 

andy 

un A. 

City areal 

[rg - 

1 ny 

E-mail - (do not enter unless you 

want MTT to send all correspondence via e-mail) 

Dans form 4A (@) gel 

. Cov 

EE xn Street,.P.0. 

val 

o Pe 

State 

< 

| ZIP Code 

ii 

| 

Mh | "75 

elephone 

Nui 

er. 

Ls 

$3 

-(230147 

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

First Name 

M.IL 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Pro| 

erty Information =use the multiple parcel form for additional, contiguous parcels. 

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

J ves 

[I no 

How many parcels are you 

appealing? 

*If No, you must file separate appeals for each parcel 

Parcel Identification Number: 

Classification of Property: 

Real [J 

Personal El{(check one) 

Agricultural 

1 

Commercial 

J 

Industrial 

Residential. 

Timber-Cutover [1 ~~ Developmental (J 

~~ Utility 

[J (check one) 

rr TEs, Sd [v ia

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing 

principal Residence Exemption 

Oa Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

Don ver d Hee trvend- 

Section 6: Jurisdictional Issues 

Indicate who denied the exemption under appeal: 

Assessor 

County Treasurer or Equalization 

Michigan Dept. of Treasury 

Board of Review 

Other 

If you checked “other” above, explain: 

ERER-YA 

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

2044 

T 

Fee Information 

A filing fee of $25.00 is required unless the property has a Principal Residence Exemption of at least 50% for all tax years at issue on the 

date this petition is filed. 

Tax year(s) denied: 

Si an ature *required

Page 3

LIT, 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PAPER FILING INSTRUCTIONS FOR 

PRINCIPAL RESIDENCE/QUALIFIED AGRICULTURAL EXEMPTION APPEAL 

Follow these instructions for completing this Small Claims petition form. 

For questions 

that are not answered by these instructions, please visit the Tribunal’'s website at 

www .michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. 

Mail the completed form to: 

Michigan Tax Tribunal 

611 W. Ottawa St., Lansing, M1 48933 

U.S. Postal Mailing Address: PO BOX 30232, Lansing, Mi 48909 

Other Carriers (UPS, FedEx, DHL): 

2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906 

Section 1: Petitioner's Contact Information: “Petitioner” is the person, business, or 

entity filing the appeal. 

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

Petitioner does not have to be represented by an attorney or authorized representative 

to file an appeal with the Tribunal. 

If Petitioner is represented, provide all contact 

information for the attorney or authorized representative. 

If Petitioner elects to have an 

attorney or authorized representative, only the attorney or authorized representative will 

receive notices and other documents from the Tribunal. 

IMPORTANT: 

If the contact information for Petitioner or Petitioner's attorney or 

authorized representative, if listed, includes an email address, the Tribunal will use that 

email address to electronically serve all future notices and documents issued by the 

Tribunal. Once an email address is provided, a request to opt out of electronic service 

must be made in writing. 

Section 3: Subject Property Information: 

* 

How many parcels are you appealing: List the number of parcels being 

appealed. 

+ 

Are they contiguous or adjoining: 

If multiple parcels are being appealed, 

indicate whether they are adjoining (i.e., next to each other). 

If multiple parcels 

are being appealed and they are not adjoining, you must file a separate petition

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

» 

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

more: Indicate whether the property had a principal residence exemption of 50%

Page 5

STA

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

Sandra Dunn,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000278

County Of Leelanau,

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 11, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Sandra Dunn,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000278

County Of Leelanau,

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 11, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

RECEIVED 

FEB 04 2026 

MICHIGAN TAX TRIBUN 

WARN BROWN, DPA 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition. 

If you do not submit this document, you may be held in default. 

Last 

Section 1: Petitioner’s Contact Information 

First Name 5 

M.I 

lame/Company Name 

andy 

un A. 

City areal 

[rg - 

1 ny 

E-mail - (do not enter unless you 

want MTT to send all correspondence via e-mail) 

Dans form 4A (@) gel 

. Cov 

EE xn Street,.P.0. 

val 

o Pe 

State 

< 

| ZIP Code 

ii 

| 

Mh | "75 

elephone 

Nui 

er. 

Ls 

$3 

-(230147 

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

First Name 

M.IL 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Pro| 

erty Information =use the multiple parcel form for additional, contiguous parcels. 

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

J ves 

[I no 

How many parcels are you 

appealing? 

*If No, you must file separate appeals for each parcel 

Parcel Identification Number: 

Classification of Property: 

Real [J 

Personal El{(check one) 

Agricultural 

1 

Commercial 

J 

Industrial 

Residential. 

Timber-Cutover [1 ~~ Developmental (J 

~~ Utility 

[J (check one) 

rr TEs, Sd [v ia

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing 

principal Residence Exemption 

Oa Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

Don ver d Hee trvend- 

Section 6: Jurisdictional Issues 

Indicate who denied the exemption under appeal: 

Assessor 

County Treasurer or Equalization 

Michigan Dept. of Treasury 

Board of Review 

Other 

If you checked “other” above, explain: 

ERER-YA 

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

2044 

T 

Fee Information 

A filing fee of $25.00 is required unless the property has a Principal Residence Exemption of at least 50% for all tax years at issue on the 

date this petition is filed. 

Tax year(s) denied: 

Si an ature *required

Page 3

LIT, 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PAPER FILING INSTRUCTIONS FOR 

PRINCIPAL RESIDENCE/QUALIFIED AGRICULTURAL EXEMPTION APPEAL 

Follow these instructions for completing this Small Claims petition form. 

For questions 

that are not answered by these instructions, please visit the Tribunal’'s website at 

www .michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. 

Mail the completed form to: 

Michigan Tax Tribunal 

611 W. Ottawa St., Lansing, M1 48933 

U.S. Postal Mailing Address: PO BOX 30232, Lansing, Mi 48909 

Other Carriers (UPS, FedEx, DHL): 

2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906 

Section 1: Petitioner's Contact Information: “Petitioner” is the person, business, or 

entity filing the appeal. 

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

Petitioner does not have to be represented by an attorney or authorized representative 

to file an appeal with the Tribunal. 

If Petitioner is represented, provide all contact 

information for the attorney or authorized representative. 

If Petitioner elects to have an 

attorney or authorized representative, only the attorney or authorized representative will 

receive notices and other documents from the Tribunal. 

IMPORTANT: 

If the contact information for Petitioner or Petitioner's attorney or 

authorized representative, if listed, includes an email address, the Tribunal will use that 

email address to electronically serve all future notices and documents issued by the 

Tribunal. Once an email address is provided, a request to opt out of electronic service 

must be made in writing. 

Section 3: Subject Property Information: 

* 

How many parcels are you appealing: List the number of parcels being 

appealed. 

+ 

Are they contiguous or adjoining: 

If multiple parcels are being appealed, 

indicate whether they are adjoining (i.e., next to each other). 

If multiple parcels 

are being appealed and they are not adjoining, you must file a separate petition

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

» 

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

more: Indicate whether the property had a principal residence exemption of 50%

Page 5

STA

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.