Scott D Howard, Petitioner V Michigan Department Of Treasury, Respondent

Page 1

P.O. BOX 30440 • LANSING, MICHIGAN 48909 

www.michigan.gov/pre • 517-335-7487

5647 (Rev. 04-19) 

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF TREASURY 

LANSING 

RACHAEL EUBANKS 

STATE TREASURER 

October 10, 2024 

Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Re: 

Scott D Howard v Michigan Department of Treasury 

MTT Docket No. 24-003720 

Dear Chief Clerk: 

Enclosed please find Respondent Michigan Department of Treasury’s Motion to Dismiss 

this case along with a Proof of Service for the above-mentioned file. 

If you have any questions or concerns, please do not hesitate to contact me. 

Sincerely, 

Quale Williams 

Departmental Representative 

Enclosures 

cc: 

Scott D Howard

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

SCOTT D HOWARD, 

Petitioner, 

v 

MTT Docket No. 24-003720 

MICHIGAN DEPARTMENT OF TREASURY, 

Respondent. 

______________________________________/ 

PROOF OF SERVICE 

Quale Williams, says that on October 10, 2024 he served a copy of the Respondent’s 

Motion to Dismiss and this Proof of Service relative to the above-captioned matter by 

depositing the same in a receptacle of the United States Post office in the City of Lansing, 

Michigan, enclosed in an envelope bearing postage fully prepaid, plainly addressed as 

follows: 

Scott D Howard 

1315 Fairlane Dr. 

Adrian, MI, 49221 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

____________________________ 

Quale Williams 

Departmental Representative

Page 3

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. _________________ 

Section 1: Respondent’s Contact Information 

Unit of Government 

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

First Name 

M.I.

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

Parcel Identification Number(s): 

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels are adjoining (i.e. touch). 

 Yes 

 No 

 Not Applicable 

Classification of Property: 

Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) 

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.

24-003720

 PRE Unit

Quale 

Williams 

 430 West Allegan

 Lansing

 MI

 48922

517-241-2904

williamsq2@michigan.gov

AD0-461-0550-00





Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Section 5: Jurisdictional Issues 

List the tax year(s) denied: 

Check what action prompted this appeal: 

 Notice of Denial of Principal Residence Exemption was issued 

 Denial by Board of Review 

 Denial by Dept. of Treasury 

 Other 

If you checked “other” above explain: 

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

 March 

 July 

 December 

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

Signature *Required 

Respondent or Attorney/Authorized Representative’s Signature: 

 /s/ 

See Attached

2020, 2021, 2022 and 2023



09/29/2023

Page 5

STATE OF MICHIGAN

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR 

PAPER FILING INSTRUCTIONS FOR ANSWER TO 

PRINCIPAL RESIDENCE/QUALIFIED AGRICULTURAL EXEMPTION APPEAL 

Follow these instructions for filing a small claims answer. For any questions that are not 

answered in these instructions, see 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, P.O. Box 30232, Lansing, MI 48909. 

Section 1: Respondent’s Contact Information: “Respondent” is not the assessor, 

Respondent is the unit of government filing the answer to the petition (i.e. city or 

township). 

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

Information: Respondent must be represented by an attorney or authorized 

representative (i.e., assessor) to file an answer to the petition. 

IMPORTANT: If the contact information for Respondent or the attorney or authorized 

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

address to electronically serve all future documents issued by the Tribunal. A request by 

Petitioner or Petitioner’s attorney or authorized representative to opt out of electronic 

service once an email address is provided must be made in writing. 

Section 3: Subject Property Information: 



Parcel Identification Number(s): Each parcel number being appealed must be

listed.



Are they contiguous or adjoining: If multiple parcels are being appealed,

indicate whether the parcels are contiguous or adjoining. If not all parcels are

contiguous or adjoining, list the parcels that are adjoining.



Classification of Property: Check the classification of the property being

appealed.

Section 4: Explain Your Response to this Appeal: Provide the basis of Respondent’s 

answer to the property tax appeal and any necessary explanation (i.e., “set forth the 

facts upon which you rely in defense of this matter”). 

Section 5: Jurisdictional Issues: 



List the tax year(s) denied: List the year(s) denied by the denial document.



Check what action prompted this appeal: Indicate what document or

Page 6

STATE OF

Page 7

STATE

Page 8

Exh

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 

Scott D Howard, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003720 

 

Michigan Department of Treasury, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER SETTING ASIDE DEFAULT 

 

ORDER GRANTING RESPONDENT’S MOTION TO DISMISS 

 

On October 10, 2024, Respondent filed a Motion to Dismiss, indicating that the Principal 

Residence Exemption (PRE) denial at issue in this case was overturned, and the PRE 

for the subject property was placed back on the property on August 19, 2024. 

Respondent’s motion goes on to state that “[t]he Department is not contesting the denial 

of the PRE” and “the Department agrees that the PRE should be placed back on the 

property for tax years 2020, 2021, 2022, and 2023.” 

 

Petitioner has not filed a response to Respondent’s Motion to Dismiss. 

 

The Tribunal has reviewed the file in this case and finds Petitioner was held in default 

on October 9, 2024, for failing to submit a copy of the notice giving rise to the appeal. 

Although Petitioner has yet to cure the default, Respondent submitted a copy of the 

notice on October 10, 2024. As such, Petitioner’s default shall be cured. 

 

Furthermore, in addition to the PRE Denial Notice, Respondent’s Motion to Dismiss 

included its Overturn of PRE Denial, dated August 19, 2024, wherein the notice states 

that “it has been determined that the [subject property] is entitled to a principal residence 

exemption under MCL 211.7cc.” As such, and inasmuch as Respondent’s Overturn of 

PRE Denial negates any matter in controversy, the Tribunal finds dismissal of this 

appeal appropriate. Therefore, 

 

IT IS ORDERED that the default is SET ASIDE. 

 

IT IS FURTHER ORDERED Respondent’s Motion to Dismiss is GRANTED. 

 

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

Page 2

MTT Docket No. 24-003720 

Page 2 of 2 

 

APPEAL RIGHTS 

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

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

Appeals. 

 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal. 

 

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

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

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

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

record on appeal. There is no certification fee. 

 

 

Entered: November 13, 2024 

 

 

By _____________________________ 

smm/jcr 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

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 

Scott D Howard, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003720 

 

Michigan Department of Treasury, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER SETTING ASIDE DEFAULT 

 

ORDER GRANTING RESPONDENT’S MOTION TO DISMISS 

 

On October 10, 2024, Respondent filed a Motion to Dismiss, indicating that the Principal 

Residence Exemption (PRE) denial at issue in this case was overturned, and the PRE 

for the subject property was placed back on the property on August 19, 2024. 

Respondent’s motion goes on to state that “[t]he Department is not contesting the denial 

of the PRE” and “the Department agrees that the PRE should be placed back on the 

property for tax years 2020, 2021, 2022, and 2023.” 

 

Petitioner has not filed a response to Respondent’s Motion to Dismiss. 

 

The Tribunal has reviewed the file in this case and finds Petitioner was held in default 

on October 9, 2024, for failing to submit a copy of the notice giving rise to the appeal. 

Although Petitioner has yet to cure the default, Respondent submitted a copy of the 

notice on October 10, 2024. As such, Petitioner’s default shall be cured. 

 

Furthermore, in addition to the PRE Denial Notice, Respondent’s Motion to Dismiss 

included its Overturn of PRE Denial, dated August 19, 2024, wherein the notice states 

that “it has been determined that the [subject property] is entitled to a principal residence 

exemption under MCL 211.7cc.” As such, and inasmuch as Respondent’s Overturn of 

PRE Denial negates any matter in controversy, the Tribunal finds dismissal of this 

appeal appropriate. Therefore, 

 

IT IS ORDERED that the default is SET ASIDE. 

 

IT IS FURTHER ORDERED Respondent’s Motion to Dismiss is GRANTED. 

 

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

Page 2

MTT Docket No. 24-003720 

Page 2 of 2 

 

APPEAL RIGHTS 

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

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

Appeals. 

 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal. 

 

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

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

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

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

record on appeal. There is no certification fee. 

 

 

Entered: November 13, 2024 

 

 

By _____________________________ 

smm/jcr 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

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

Scott D Howard,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003720

Michigan Department of Treasury,

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.

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.

Page 2

MTT Docket No. 24-003720

Page 2 of 8

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: October 11, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

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

Scott D Howard,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003720

Michigan Department of Treasury,

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.

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

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

P.O. BOX 30440 • LANSING, MICHIGAN 48909 

www.michigan.gov/pre • 517-335-7487

5647 (Rev. 04-19) 

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF TREASURY 

LANSING 

RACHAEL EUBANKS 

STATE TREASURER 

October 10, 2024 

Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Re: 

Scott D Howard v Michigan Department of Treasury 

MTT Docket No. 24-003720 

Dear Chief Clerk: 

Enclosed please find Respondent Michigan Department of Treasury’s Motion to Dismiss 

this case along with a Proof of Service for the above-mentioned file. 

If you have any questions or concerns, please do not hesitate to contact me. 

Sincerely, 

Quale Williams 

Departmental Representative 

Enclosures 

cc: 

Scott D Howard

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

SCOTT D HOWARD, 

Petitioner, 

v 

MTT Docket No. 24-003720 

MICHIGAN DEPARTMENT OF TREASURY, 

Respondent. 

______________________________________/ 

PROOF OF SERVICE 

Quale Williams, says that on October 10, 2024 he served a copy of the Respondent’s 

Motion to Dismiss and this Proof of Service relative to the above-captioned matter by 

depositing the same in a receptacle of the United States Post office in the City of Lansing, 

Michigan, enclosed in an envelope bearing postage fully prepaid, plainly addressed as 

follows: 

Scott D Howard 

1315 Fairlane Dr. 

Adrian, MI, 49221 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

____________________________ 

Quale Williams 

Departmental Representative

Page 3

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. _________________ 

Section 1: Respondent’s Contact Information 

Unit of Government 

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

First Name 

M.I.

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

Parcel Identification Number(s): 

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels are adjoining (i.e. touch). 

 Yes 

 No 

 Not Applicable 

Classification of Property: 

Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) 

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.

24-003720

 PRE Unit

Quale 

Williams 

 430 West Allegan

 Lansing

 MI

 48922

517-241-2904

williamsq2@michigan.gov

AD0-461-0550-00





Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Section 5: Jurisdictional Issues 

List the tax year(s) denied: 

Check what action prompted this appeal: 

 Notice of Denial of Principal Residence Exemption was issued 

 Denial by Board of Review 

 Denial by Dept. of Treasury 

 Other 

If you checked “other” above explain: 

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

 March 

 July 

 December 

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

Signature *Required 

Respondent or Attorney/Authorized Representative’s Signature: 

 /s/ 

See Attached

2020, 2021, 2022 and 2023



09/29/2023

Page 5

STATE OF MICHIGAN

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR 

PAPER FILING INSTRUCTIONS FOR ANSWER TO 

PRINCIPAL RESIDENCE/QUALIFIED AGRICULTURAL EXEMPTION APPEAL 

Follow these instructions for filing a small claims answer. For any questions that are not 

answered in these instructions, see 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, P.O. Box 30232, Lansing, MI 48909. 

Section 1: Respondent’s Contact Information: “Respondent” is not the assessor, 

Respondent is the unit of government filing the answer to the petition (i.e. city or 

township). 

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

Information: Respondent must be represented by an attorney or authorized 

representative (i.e., assessor) to file an answer to the petition. 

IMPORTANT: If the contact information for Respondent or the attorney or authorized 

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

address to electronically serve all future documents issued by the Tribunal. A request by 

Petitioner or Petitioner’s attorney or authorized representative to opt out of electronic 

service once an email address is provided must be made in writing. 

Section 3: Subject Property Information: 



Parcel Identification Number(s): Each parcel number being appealed must be

listed.



Are they contiguous or adjoining: If multiple parcels are being appealed,

indicate whether the parcels are contiguous or adjoining. If not all parcels are

contiguous or adjoining, list the parcels that are adjoining.



Classification of Property: Check the classification of the property being

appealed.

Section 4: Explain Your Response to this Appeal: Provide the basis of Respondent’s 

answer to the property tax appeal and any necessary explanation (i.e., “set forth the 

facts upon which you rely in defense of this matter”). 

Section 5: Jurisdictional Issues: 



List the tax year(s) denied: List the year(s) denied by the denial document.



Check what action prompted this appeal: Indicate what document or

Page 6

STATE OF

Page 7

STATE

Page 8

Exh

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. 24-003720

Section 1: Respondent’s Contact Information

Filer Type:

Local Unit of Government

Unit of Government

Michigan Department of Treasury (MDT)

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

First Name

Quale

M.I.

Last Name

Williams

Firm Name (if any)

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

430 W Allegan

City or Town

Lansing

State

Michigan

ZIP Code

48922

Telephone Number

517-241-2904

Fax Number

E-mail Address

williamsq2@michigan.gov

Section 3: Subject Property Information

Parcel Identification Number(s):

AD0-461-0550-00

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

See Attached: 

Section 5: Jurisdictional Issues

List the tax year(s) denied:

2020, 2021, 2022, and 2023

Check what action prompted this appeal:

Department of Treasury

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:

09/29/2023

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Quale Williams

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

Scott D Howard,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003720

Michigan Department of Treasury,

Respondent.

ORDER OF DEFAULT

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

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

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

notice, etc.), as required by TTR 277. As such, Petitioner must submit the notice within 

14 days of the entry of this Order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this Order.i 

Failure to comply with this Order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: October 9, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003720

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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

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

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

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

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

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

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 219(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

Scott D Howard,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003720

Michigan Department of Treasury,

Respondent.

ORDER OF DEFAULT

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

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

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

notice, etc.), as required by TTR 277. As such, Petitioner must submit the notice within 

14 days of the entry of this Order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this Order.ii 

Failure to comply with this Order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: October 9, 2024

Patricia L. Halm, Tribunal Chair

Page 4

MTT Docket No. 24-003720

Page 4 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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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

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

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

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

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 219(5)

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

Page 1

RECEIVED 

JUL 3-6 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ~~ 

MARLON. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

Pursuant to Michigan Tax Tribunal Rule {TTR) 277(3}, you MUST submit a copy of the notice giving rise to the appeal (e.g. 

Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this 

document, you may be placed in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

Scott 

D 

Howard 

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

1315 Fairlane Dr. 

City or Town 

State 

ZiP Code 

Adrian 

MI 

49221 

Telephone Number 

Fax Number 

(517) 260-6225 

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

ka8thw@icloud.com 

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

I 

First Name 

M.I 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Subject Property Information 

Parcel Identification Number: 

AD0461055000 

How many 

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

parcels are you | [] vest 

[] No** 

appealing? 

*if yes, use a multiple parcel form for information regarding any contiguous parcels, 

i 

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

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property's address] 

1315 Fairlane Dr. 

Taxing Authority (City or Township) 

County 

Adrian Township 

Classification of Property: 

Lenawee 

Agricultural 

Commercial 

Industrial 

Residentlal 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 4: Check which of the following 

you are appealing 

4 Principal Residence Exemption 

[| Quatified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

| am legally blind and did not receive or did not realize that 

| received the homestead 

survey exemption documents in the mail. Because of this, my homestead exemption 

was incorrectly terminated which caused my monthly house payment to double to due 

increased property taxes and bank late fees. The required increased monthly house 

payment now takes most of my monthly disability check, leaving insufficient funds to pay 

for utilities, food, etc.. 

Section 6: Jurisdictional Issues 

List the tax year(s) dented: 

2023 

Indicate who dented the exemption under appeat: 

Assessor 

County Treasurer or Equalization 

Michigan Dept. of Treasury 

July Board of Review 

December Board of Review 

Other

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

| 

Fee Information 

A fee of $25.00 Is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of 

the filing of this petition. 

Signature Required 

Petitioner or Attorney/Authorized Reprosentative’s Signature: 

5-0

Page 4

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

Page 1

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

Scott D Howard,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003720

Michigan Department of Treasury,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 9, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Scott D Howard,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003720

Michigan Department of Treasury,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 9, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

RECEIVED 

JUL 3-6 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ~~ 

MARLON. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

Pursuant to Michigan Tax Tribunal Rule {TTR) 277(3}, you MUST submit a copy of the notice giving rise to the appeal (e.g. 

Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this 

document, you may be placed in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

Scott 

D 

Howard 

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

1315 Fairlane Dr. 

City or Town 

State 

ZiP Code 

Adrian 

MI 

49221 

Telephone Number 

Fax Number 

(517) 260-6225 

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

ka8thw@icloud.com 

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

I 

First Name 

M.I 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Subject Property Information 

Parcel Identification Number: 

AD0461055000 

How many 

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

parcels are you | [] vest 

[] No** 

appealing? 

*if yes, use a multiple parcel form for information regarding any contiguous parcels, 

i 

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

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property's address] 

1315 Fairlane Dr. 

Taxing Authority (City or Township) 

County 

Adrian Township 

Classification of Property: 

Lenawee 

Agricultural 

Commercial 

Industrial 

Residentlal 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 4: Check which of the following 

you are appealing 

4 Principal Residence Exemption 

[| Quatified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

| am legally blind and did not receive or did not realize that 

| received the homestead 

survey exemption documents in the mail. Because of this, my homestead exemption 

was incorrectly terminated which caused my monthly house payment to double to due 

increased property taxes and bank late fees. The required increased monthly house 

payment now takes most of my monthly disability check, leaving insufficient funds to pay 

for utilities, food, etc.. 

Section 6: Jurisdictional Issues 

List the tax year(s) dented: 

2023 

Indicate who dented the exemption under appeat: 

Assessor 

County Treasurer or Equalization 

Michigan Dept. of Treasury 

July Board of Review 

December Board of Review 

Other

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

| 

Fee Information 

A fee of $25.00 Is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of 

the filing of this petition. 

Signature Required 

Petitioner or Attorney/Authorized Reprosentative’s Signature: 

5-0

Page 4

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26 WH 2024 

PM7 

L i 

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APLIAN, M1 

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MieHI GP N 

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LANSING, 

MI 

45933 

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