Sandra Jo Capone, Petitioner V Township Of Plainfield, Respondent

Page 1

RECEIVED 

APR 0.3 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

Swen Jo CArone 

Petitioner(s) 

LANSING 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

¥ 

MTT Docket No, 26 = 200 236 

Township of Plan Freco 

Respondent(s) 

MOTION FOR RECONSIDERATION 

: 

| 

en this Tribunal to reconsider ZY 2002S Jf VERTY Fre 

preoa 

"Repost 

demon Sr ORuTr 0. 

2. 

Good cause exists to grant reconsideration because: 

RElrcr 

ep MISINFORATATION 2/0 

FoRzS 

F Row 

TONS 

prs 1° STHT ING Z HAO BS DUNS TO FreE fps 

¢ 

TRUTH T= oy SAAD FO DAY'S Te 

ford ZI pO AT fst 

rapes 

QUE PRO cess, He Ss0 

ZT cant Prove ZT De MoT Lrg 

Ay One Lrst7g Dr ME oA HELE ALE Arn 

rads; 

3. 

| ask this Tribunal to grant my request for reconsideration. 

— Fa oree 

Party/Representative (sign here) 

Sunes Jo Caro 

[Print/type name of person signing] 

opy of this Motion, and any additional documentation, on the

Page 2

LR 

©"\ 

Sandra J. Capone 

5 

3633 Briggs Blvd. NE 

Grand Rapids, MI 49525-2101 

ALIBH 

1 Ctl TAX TR BUNAL 

2 0. Box 30232 

LANSING. 

IM) FBT0F

Page 3

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PRIORITY 

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FLAT RATE 

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To schedule free Package Pickup, 

scan the QR code. 

USPS.COM/PICKUP 

AAMT 

PS10001000006 

EP13F October 2023 

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— 

> UNITED STATES 

® Ri

POSTAL SERVICE » 

EXP

CUSTOMER USE ONLY 

FROM: esse ran 

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DELIVERY OPTIONS (Customer Use Only) 

[mi] SIGNATURE REQUIRED Note: The mailer must check the “Signature Req

Requires the 

ign 

; OR 2) PL 

additional ir 

OR3) Py 

Purchases Return Receipt service. If the box is not checked, the Postal Service will leave

mail receptacle of other secure location without attempting to oblain the addressee's si

Delivery Options 

[I No saturday Delivery (delivered next business day) 

[J Sunday/Holiday Delivery Required (additional fee, where available?) 

*Refer 

to USPS.com® or local Post Office™ for availability. 

Save RA Cgpone 

TO: (Lease PAN 

PHONE( 

) 

Mich CAN TAX 

TE; B

Po 

Box 36232 

LArvDdsimg 

rr MIT 

ZIP 

+ 4° (U.S. ADDRESSES ONLY) 

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® 

For pickup or USPS Tracking™, visit USPS.com or call 800-22

® $100.00 insurance included. 

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Received 

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ve 

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APR U3 

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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 

Sandra Jo Capone, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000236 

 

Plainfield Township, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

ORDER DENYING PETITIONER’S MOTION FOR RECONSIDERATION 

 

On April 1, 2026, Petitioner filed a motion requesting that the Tribunal reconsider the 

Order of Dismissal (order) entered in this case on March 9, 2026. In the motion, 

Petitioner states that they were provided the wrong appeal deadline. Petitioner claims 

this is a due-process violation. Petitioner contends that they qualify for the exemption 

on the merits. 

 

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

failed to demonstrate a palpable error relative to the order that misled the Tribunal and 

the parties and that would have resulted in a different disposition if the error was 

corrected.1 The Tribunal properly concluded that it has no authority over Petitioner’s 

appeal because it was not filed within 30 days of Respondent’s denial as required by 

MCL 211.53c. The Michigan Supreme Court recently reaffirmed that the Tribunal lacks 

any equitable authority to assume jurisdiction in cases presenting potential due-process 

violations when the statutory requirements for filing an appeal have not been met, and 

that jurisdiction in such cases may only be vested upon the Tribunal by a judicial body 

with powers of equity.2 

 

Finally, Petitioner’s motion was not timely filed within 21 days of the order.3 

 

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. 

 

 

1 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). 

2 Sixarp, LLC v Byron Twp, __Mich__ (2025). See also 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), noting that the Tribunal’s powers are limited to those authorized 

by statute and do not include powers of equity. 

3 TTR 261.

Page 2

MTT Docket No. 26-000236 

Page 2 of 2 

 

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: April 10, 2026 

 

 

 

By: /s/ Marcus L. Abood 

bw 

 

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

RECEIVED 

APR 0.3 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

Swen Jo CArone 

Petitioner(s) 

LANSING 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

¥ 

MTT Docket No, 26 = 200 236 

Township of Plan Freco 

Respondent(s) 

MOTION FOR RECONSIDERATION 

: 

| 

en this Tribunal to reconsider ZY 2002S Jf VERTY Fre 

preoa 

"Repost 

demon Sr ORuTr 0. 

2. 

Good cause exists to grant reconsideration because: 

RElrcr 

ep MISINFORATATION 2/0 

FoRzS 

F Row 

TONS 

prs 1° STHT ING Z HAO BS DUNS TO FreE fps 

¢ 

TRUTH T= oy SAAD FO DAY'S Te 

ford ZI pO AT fst 

rapes 

QUE PRO cess, He Ss0 

ZT cant Prove ZT De MoT Lrg 

Ay One Lrst7g Dr ME oA HELE ALE Arn 

rads; 

3. 

| ask this Tribunal to grant my request for reconsideration. 

— Fa oree 

Party/Representative (sign here) 

Sunes Jo Caro 

[Print/type name of person signing] 

opy of this Motion, and any additional documentation, on the

Page 2

LR 

©"\ 

Sandra J. Capone 

5 

3633 Briggs Blvd. NE 

Grand Rapids, MI 49525-2101 

ALIBH 

1 Ctl TAX TR BUNAL 

2 0. Box 30232 

LANSING. 

IM) FBT0F

Page 3

‘ujebe - a0koa1 esea|d *91SEM JoWNSUOD-)SOd WO) epew s| abeyoed siyy 

| 

PRESS FIRMLY 

TO SEAL 

og 

Board 

FSC" C116918 

PRIORITY 

MAIL 

E XPRESS" 

FLAT RATE 

ENVELOPE 

ONE RATE m ANY WEIGHT 

To schedule free Package Pickup, 

scan the QR code. 

USPS.COM/PICKUP 

AAMT 

PS10001000006 

EP13F October 2023 

OD:121/2x91/2 

— 

> UNITED STATES 

® Ri

POSTAL SERVICE » 

EXP

CUSTOMER USE ONLY 

FROM: esse ran 

one 

fo) 2B 

Brod

363> Brig 

DELIVERY OPTIONS (Customer Use Only) 

[mi] SIGNATURE REQUIRED Note: The mailer must check the “Signature Req

Requires the 

ign 

; OR 2) PL 

additional ir 

OR3) Py 

Purchases Return Receipt service. If the box is not checked, the Postal Service will leave

mail receptacle of other secure location without attempting to oblain the addressee's si

Delivery Options 

[I No saturday Delivery (delivered next business day) 

[J Sunday/Holiday Delivery Required (additional fee, where available?) 

*Refer 

to USPS.com® or local Post Office™ for availability. 

Save RA Cgpone 

TO: (Lease PAN 

PHONE( 

) 

Mich CAN TAX 

TE; B

Po 

Box 36232 

LArvDdsimg 

rr MIT 

ZIP 

+ 4° (U.S. ADDRESSES ONLY) 

yg 70

® 

For pickup or USPS Tracking™, visit USPS.com or call 800-22

® $100.00 insurance included. 

ey 

Received 

2) 

ve 

PAPER 

APR U3 

ojurajokoaigmoy

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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

Sandra Jo Capone, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000236

Township Of Plainfield,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed on or before July 31 of the tax year appealed, as required by 

MCL 205.735a, or within 30 days of the issuance of a July or December Board of 

Review Decision, as required by MCL 211.53c. As such, and inasmuch as the Tribunal 

has no equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

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

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

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

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

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

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

Page 2

MTT Docket No. 26-000236

Page 2 of 7

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: March 9, 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

Sandra Jo Capone

3633 Briggs Blvd NE

Grand Rapids , MI 49525

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

Sandra Jo Capone, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000236

Township Of Plainfield,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed on or before July 31 of the tax year appealed, as required by 

MCL 205.735a, or within 30 days of the issuance of a July or December Board of 

Review Decision, as required by MCL 211.53c. As such, and inasmuch as the Tribunal 

has no equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

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

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

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

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

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

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

Page 5

MTT Docket No. 26-000236

Page 5 of 7

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

Page 6

ST

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 

a, 

Ag 

hla’ 

Bi 

Red 

STATE OF MICHIGAN 

LANSING 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

RECEIVED 

JAN 2 9 2026 

MICHIGAN TAX TRIBUNAL 

MARLON |. BROWN, DPA 

DIRECTOR 

POVERTY EXEMPTION 

PROPERTY TAX APPEAL PETITION FORM 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Disabled Veterans 

Exemption, or other exemption disputes. 

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 

MI. 

Last Name/Company 

Name 

erp RA 

I | “Capone 

Mating 

2'33 ‘% Street, P.O. Box 

or Rural Route) 

M 

J6.33 

BRiG95 BLVD. N.E. 

City 

or 633 

State 

ZIP Code 

222) RAPIoS 

rr 

#9525 

v7 

v6) 

780 srt] 

Le IY {do not enter unless you want MTT to send all correspondence via emai) 

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

First Name 

Last Name 

I 

Firm Name (if any) 

Mailing Address (No., Street, Po 

Sopra Route) 

City or Town 

State 

ZIP Code 

Telephone dd 

Email Adffress {do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information 

Parcel Identification Number: 

GP —/0—~31~ 454-028 

Steet) 

"% 33 

Ze 

2/955 Blvo- ME 

EP 

or > D Raprcls 

“Ren 

State 

Via 

dd 

ZIP Code 

492525" 

Sain 

lECD Top.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

Plwsac cree 

Decem bar FoR Has 

SI9Es7E0 

That To HAVE (RDI 

Dears RESIDING 

and 

QoNT R (Burts ig AtowrES 

To My 

FHooSS Ho lof 

Mott ES 

WV 

Section 5: Jurisdictional Issues 

Did you request a poverty exemption ata Board of Review (BOR)? If Yes 

LJ No 

If Yes, check which BOR you attended: [i] March 

[Wm] July 

[\4 pecember 

If No, please explain: 

Date the BOR decision was issued: 

/2-F-25 

zo25 

Tax year(s} denied: 

Fee Information 

There is no fes required for the filing of a poverty exemption appeal. 

Signature required 

Petitioner or oon 

(oop Representative’s Signature: 

1st 

SHNCORA Capone 7 Zr

Page 3

PLAINFIELD CHARTER TOWNSHIP 

Ms. Sandra Capone 

3633 Briggs Blvd. NE 

Grand Rapids 

MI 49525 

Re: 

2025 Poverty Exemption Application/December Board of Review Action 

Ms. Capone, 

The Plainfield Charter Township Board of Review (BOR) met on the above-mentioned date to address 

requested changes to the assessment rolls for various years. 

Your parcel was addressed at this meeting 

in response to your application for a ‘Poverty Exemption’ for the 2025 tax year, under Michigan Compiled 

Law (MCL)211.7u. 

1It has been 

determined 

by the BOR, based 

on the submitted documentation, and research into the 

situation 

thet the number of 

occupants 

that reside at your home may not have been disclosed on the 

‘application. 

Therefore, income for the household Arr 

ir 

ret 

incomplete, resulting 

in the Board deliberating to a decision of denial of the application 

for exemption. 

Accompanying this letter is a copy of Form 4031 from the BOR meeting, 

N 

verifying this decision. 

If you choose, you can appeal this decision to the Michigan Tax Tribunal within 35 days of the BOR 

decision. 

Information, forms, etc. can be found at https://www.michigan.gov/taxtrib 

If you have any questions, please feel free to contact me at (616) 726-8882 or millerj@plainfieldmi.org 

Sincerely, oR 

[48 Wells, 

Jeff M. Miller, MMAO 

Assessor

Page 4

Michigan Department of Treasury 

pa 

A 

4031 (Rev. 09-22) 

Assessment Year: 

2025 

July/December Board of Review Affidavit 

‘Issued under authority of P.A 206 of 1893. Filing is mandatory. 

Petition/Docket #: 

D25-07 

The authority for July/December board of review action is stated in the General Property Tax Act, MCL 211.53b. The July/December Board of Review can take action 

regarding qualified errors verified by the assessor (MCL 211 .53b(1), (8)). The July/December Board of Review can also take action under MCL.211.53b regarding a 

poverty exemption for the current year under MCL 211.7u; a qualified agricultural property exemption under MCL 211.ee for the current year; which has been denied 

by the assessor; a qualified agricultural property exemption under MCL 211.ee that was not on the assessment roll for the current year and one prior year, or a 

qualified forest property exemption under MCL 211.7jj(1) that was not on the assessment roll for the current year and one prior year. 

In addition, other statutes, such 

as MCP 211.7b related to the disabled veterans exemption, and MCL 211.7ss related to the eligible development property exemption, provide authority for the 

July/December Board of Review to take action. 

Form 3128 (L-4035a) must be completed by the Board of Review and made a part of the Board of Review records whenever a change is made to an individual 

parcel of property which causes a change in Taxable Value. 

PART A: IDENTIFICATION 

Owner Name 

CAPONE SANDRA 

[Owner Street Address 

City 

State 

ZIP Code 

3633 BRIGGS BLVD NE 

GRAND RAPIDS 

MI 

[49525 

Parcel Number 

Property School District 

Property Classification 

41-10-31-454-028 

NORTHVIEW PUBLIC SCHOO 

401 

Property Street Address 

City 

State 

ZIP Code 

3633 BRIGGS BLVD NE 

GRAND RAPIDS 

MI 

49525 

PART B: ADJUSTMENTS 

i 

i 

Item or Taxing Authority 

Note or Millage 

Original 

Adjusted 

Difference 

PLAINFIELD CHARTER TW 

Assessed Value 

DBOR 

165,700 

165,700 

0 

Taxable Value 

12/09/2025 

77,608 

77,608 

0 

P.R.E. 

100.00 % 

100.00 % 

0.00 9, 

Property Class 

401 

School District 

41025 

Classification 

Ad Valorem 

Veteran Exemption 

None 

None 

TOTALS 

Reason for change (see instructions on page 2): 

[I Poverty Exemption 

[aualified Agricultural Exemption 

J Disabled Veterans Exemption 

1] Qualified Forest Exemption 

J Sit Poperty 

™ Qualified

Page 5

Cw

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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

Sandra Jo Capone,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000236

Township Of Plainfield,

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 9, 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

Sandra Jo Capone

3633 Briggs Blvd NE

Grand Rapids , MI 49525

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 Jo Capone,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000236

Township Of Plainfield,

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 9, 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 

a, 

Ag 

hla’ 

Bi 

Red 

STATE OF MICHIGAN 

LANSING 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

RECEIVED 

JAN 2 9 2026 

MICHIGAN TAX TRIBUNAL 

MARLON |. BROWN, DPA 

DIRECTOR 

POVERTY EXEMPTION 

PROPERTY TAX APPEAL PETITION FORM 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Disabled Veterans 

Exemption, or other exemption disputes. 

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 

MI. 

Last Name/Company 

Name 

erp RA 

I | “Capone 

Mating 

2'33 ‘% Street, P.O. Box 

or Rural Route) 

M 

J6.33 

BRiG95 BLVD. N.E. 

City 

or 633 

State 

ZIP Code 

222) RAPIoS 

rr 

#9525 

v7 

v6) 

780 srt] 

Le IY {do not enter unless you want MTT to send all correspondence via emai) 

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

First Name 

Last Name 

I 

Firm Name (if any) 

Mailing Address (No., Street, Po 

Sopra Route) 

City or Town 

State 

ZIP Code 

Telephone dd 

Email Adffress {do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information 

Parcel Identification Number: 

GP —/0—~31~ 454-028 

Steet) 

"% 33 

Ze 

2/955 Blvo- ME 

EP 

or > D Raprcls 

“Ren 

State 

Via 

dd 

ZIP Code 

492525" 

Sain 

lECD Top.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

Plwsac cree 

Decem bar FoR Has 

SI9Es7E0 

That To HAVE (RDI 

Dears RESIDING 

and 

QoNT R (Burts ig AtowrES 

To My 

FHooSS Ho lof 

Mott ES 

WV 

Section 5: Jurisdictional Issues 

Did you request a poverty exemption ata Board of Review (BOR)? If Yes 

LJ No 

If Yes, check which BOR you attended: [i] March 

[Wm] July 

[\4 pecember 

If No, please explain: 

Date the BOR decision was issued: 

/2-F-25 

zo25 

Tax year(s} denied: 

Fee Information 

There is no fes required for the filing of a poverty exemption appeal. 

Signature required 

Petitioner or oon 

(oop Representative’s Signature: 

1st 

SHNCORA Capone 7 Zr

Page 3

PLAINFIELD CHARTER TOWNSHIP 

Ms. Sandra Capone 

3633 Briggs Blvd. NE 

Grand Rapids 

MI 49525 

Re: 

2025 Poverty Exemption Application/December Board of Review Action 

Ms. Capone, 

The Plainfield Charter Township Board of Review (BOR) met on the above-mentioned date to address 

requested changes to the assessment rolls for various years. 

Your parcel was addressed at this meeting 

in response to your application for a ‘Poverty Exemption’ for the 2025 tax year, under Michigan Compiled 

Law (MCL)211.7u. 

1It has been 

determined 

by the BOR, based 

on the submitted documentation, and research into the 

situation 

thet the number of 

occupants 

that reside at your home may not have been disclosed on the 

‘application. 

Therefore, income for the household Arr 

ir 

ret 

incomplete, resulting 

in the Board deliberating to a decision of denial of the application 

for exemption. 

Accompanying this letter is a copy of Form 4031 from the BOR meeting, 

N 

verifying this decision. 

If you choose, you can appeal this decision to the Michigan Tax Tribunal within 35 days of the BOR 

decision. 

Information, forms, etc. can be found at https://www.michigan.gov/taxtrib 

If you have any questions, please feel free to contact me at (616) 726-8882 or millerj@plainfieldmi.org 

Sincerely, oR 

[48 Wells, 

Jeff M. Miller, MMAO 

Assessor

Page 4

Michigan Department of Treasury 

pa 

A 

4031 (Rev. 09-22) 

Assessment Year: 

2025 

July/December Board of Review Affidavit 

‘Issued under authority of P.A 206 of 1893. Filing is mandatory. 

Petition/Docket #: 

D25-07 

The authority for July/December board of review action is stated in the General Property Tax Act, MCL 211.53b. The July/December Board of Review can take action 

regarding qualified errors verified by the assessor (MCL 211 .53b(1), (8)). The July/December Board of Review can also take action under MCL.211.53b regarding a 

poverty exemption for the current year under MCL 211.7u; a qualified agricultural property exemption under MCL 211.ee for the current year; which has been denied 

by the assessor; a qualified agricultural property exemption under MCL 211.ee that was not on the assessment roll for the current year and one prior year, or a 

qualified forest property exemption under MCL 211.7jj(1) that was not on the assessment roll for the current year and one prior year. 

In addition, other statutes, such 

as MCP 211.7b related to the disabled veterans exemption, and MCL 211.7ss related to the eligible development property exemption, provide authority for the 

July/December Board of Review to take action. 

Form 3128 (L-4035a) must be completed by the Board of Review and made a part of the Board of Review records whenever a change is made to an individual 

parcel of property which causes a change in Taxable Value. 

PART A: IDENTIFICATION 

Owner Name 

CAPONE SANDRA 

[Owner Street Address 

City 

State 

ZIP Code 

3633 BRIGGS BLVD NE 

GRAND RAPIDS 

MI 

[49525 

Parcel Number 

Property School District 

Property Classification 

41-10-31-454-028 

NORTHVIEW PUBLIC SCHOO 

401 

Property Street Address 

City 

State 

ZIP Code 

3633 BRIGGS BLVD NE 

GRAND RAPIDS 

MI 

49525 

PART B: ADJUSTMENTS 

i 

i 

Item or Taxing Authority 

Note or Millage 

Original 

Adjusted 

Difference 

PLAINFIELD CHARTER TW 

Assessed Value 

DBOR 

165,700 

165,700 

0 

Taxable Value 

12/09/2025 

77,608 

77,608 

0 

P.R.E. 

100.00 % 

100.00 % 

0.00 9, 

Property Class 

401 

School District 

41025 

Classification 

Ad Valorem 

Veteran Exemption 

None 

None 

TOTALS 

Reason for change (see instructions on page 2): 

[I Poverty Exemption 

[aualified Agricultural Exemption 

J Disabled Veterans Exemption 

1] Qualified Forest Exemption 

J Sit Poperty 

™ Qualified

Page 5

Cw

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