Scott Madison, Petitioner V City Of Whitehall, Respondent

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Scott Madison, 

 

 

 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

 

 

 

 

 

SMALL CLAIMS DIVISION 

 

MTT Docket No. 24-003950 

 

 

 

 

 

 

 

 

v 

Case Type: Disabled Veterans 

Exemption 

 

City of Whitehall, 

 

 

 

 

 

Presiding Judge 

 

Respondent. 

 

 

 

 

Jason C. Grinnell 

 

FINAL OPINION AND JUDGMENT 

 

Location of Hearing: 

 

 

Telephonic 

Hearing Held on: 

 

 

 

September 9, 2025 

Appearances on Behalf of Petitioner: 

Petitioner requested hearing on file 

Appearances on Behalf of Respondent: Kelli Navarro 

 

SUMMARY OF JUDGMENT 

 

Parcel No. 61-22-600-001-0043-00 is not granted a Disabled Veterans Exemption 

(DVE) under MCL 211.7b for the 2024 tax year from July 2, 2024, through December 

31, 2024. 

 

Parcel No. 61-22-600-001-0043-00 is not granted a DVE under MCL 211.7b for the 

2025 tax year.1 

 

PROCEDURAL HISTORY 

 

Petitioner filed an affidavit for DVE with the supervisor or other assessing officer which 

Respondent denied on August 14, 2024. 

 

Petitioner filed a petition with the Tribunal on August 29, 2024, and Respondent filed an 

answer on December 12, 2024. 

 

On July 16, 2025, Petitioner filed a request to have the case heard on file due to 

extenuating circumstances. The Tribunal granted Petitioner’s request on August 7, 

2025. 

 

 

1 Tax year 2025 is automatically included because this hearing took place after April 1, 2025. See MCL 

205.737(5)(a). If Petitioner returns and satisfies the requirements set forth in MCL 211.7b, Respondent 

would be required to pro-rate any property taxes as outlined in MCL 211.7b(3).

Page 2

MTT Docket No. 24-003950 

Page 2 of 7 

 

ISSUES AND APPLICABLE LAW 

 

The issue in this matter is whether the subject property qualifies for a property tax 

exemption under MCL 211.7b. The petitioner must prove, by a preponderance of the 

evidence, that they are entitled to an exemption.2 

 

MCL 211.7b(1) states: 

 

Real property used and owned as a homestead by either of the following 

individuals is exempt from the collection of taxes under this act: (a) A 

disabled veteran. (b) A surviving spouse of a disabled veteran who, 

immediately before death, was eligible for the exemption under this 

section. An exemption under this subdivision continues as long as the 

surviving spouse does not remarry, and the exemption applies to any 

property used and owned as a homestead by the surviving spouse, 

including homestead property acquired after the decedent’s death.3 

 

MCL 211.7b(2) states:: 

 

To obtain the exemption, an individual described in subsection (1)(a) or (b), 

or the individual’s legal designee, must file an application, in a form and 

manner prescribed by the state tax commission, showing the facts required 

by this section and a description of the real property with the assessing 

officer for the local assessing unit after January 1 and before December 31 

of the calendar year for which the exemption is claimed. The application 

when filed is open to inspection. The taxes subject to collection under this 

act shall be canceled for any year in which an individual described in 

subsection (1)(a) or (b) who is eligible for the exemption under this section 

has acquired title to real property exempt under this section. Upon granting 

the exemption under this section, each local taxing unit shall bear the loss 

of its portion of the taxes upon which the exemption has been granted. An 

exemption granted under this section as to taxes levied on or after January 

1, 2025 remains in effect, without subsequent reapplication, until it is 

rescinded by the individual who was granted the exemption or is denied by 

the assessor, as provided in section 7c.4 

 

MCL 211.7b(4)(a) defines a disabled veteran as a veteran who resides in Michigan and 

satisfies one of the following requirements: 

 

(i) Has been determined by the United States Department of Veterans Affairs to be 

permanently and totally disabled as a result of military service and entitled to 

veterans’ benefits at the 100% rate. 

 

2 See ProMed Healthcare v Kalamazoo, 249 Mich App 490; 644 NW2d 47 (2002). 

3 Id. 

4 Id.

Page 3

MTT Docket No. 24-003950 

Page 3 of 7 

 

(ii) Has a certificate from the United States Department of Veterans Affairs certifying 

that the veteran is receiving or has received pecuniary assistance due to 

disability for

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MTT

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MTT

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MTT

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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

Scott Madison, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 24-003950

City Of Whitehall,

Respondent.

ORDER GRANTING HEAR ON FILE REQUEST

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

is scheduled to commence in this case on September 9, 2025 and a request has been 

filed by Petitioner to allow that requesting party to have that party’s side of the case 

heard on the file. The opposing party has not filed a concurrence with or an objection to 

the request and the requesting party’s attendance is not required for the resolution of the 

case. As such, good cause exists to allow the requesting party only to have their side of 

the case heard on the file unless a request is or has been filed by the opposing party and 

granted allowing the opposing party to also have their side of the case heard on file. 

Therefore,

IT IS ORDERED that the Hear on File Request is GRANTED FOR THE REQUESTING 

PARTY ONLY. 

By:____________ ____________________

 Patricia L. Halm, Tribunal Chair

Entered: August 7, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

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 Madison, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 24-003950

City Of Whitehall,

Respondent.

ORDER GRANTING HEAR ON FILE REQUEST

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

is scheduled to commence in this case on September 9, 2025 and a request has been 

filed by Petitioner to allow that requesting party to have that party’s side of the case 

heard on the file. The opposing party has not filed a concurrence with or an objection to 

the request and the requesting party’s attendance is not required for the resolution of the 

case. As such, good cause exists to allow the requesting party only to have their side of 

the case heard on the file unless a request is or has been filed by the opposing party and 

granted allowing the opposing party to also have their side of the case heard on file. 

Therefore,

IT IS ORDERED that the Hear on File Request is GRANTED FOR THE REQUESTING 

PARTY ONLY. 

By:____________ ____________________

 Patricia L. Halm, Tribunal Chair

Entered: August 7, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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Page 1

RECEIVED 

JUL 1.8 2025 

MICHIGAN TAX TRIBUNAL 

Scott Madison, 

TO: MICHIGAN TAX TRIBUNAL 

Petitioner, 

SMALL CLAIMS DIVISION 

v 

City Of Whitehall, 

MTT Docket No.: 24-003950 

Respondent. 

REQUEST TO BE HEARD ON FILE 

1. A hearing is scheduled to be conducted on September 9, 2025. 

2. T ask the Tribunal to allow this case to be heard on the file because this hearing 

would cause an unusual strain on my family and me because of the extenuating 

circumstances of living abroad. My wife, Kelley Kelley, is currently working for 

US Army Garrison Grafenwoehr, located in Bavaria, Germany. Our time zone is 6 

hours ahead of the Eastern Time zone. Due to the time difference and the added 

difficulty of depending on an intercontinental phone connection, I don’t have the 

ability to access a phone that can call the United States for this hearing during this 

time. Please consider this request and thank you for your help with this matter. 

I certify that on this date I served a copy of this request on the opposing party or 

their representative: July 10, 2025

Page 2

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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 Madison,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003950

City Of Whitehall, 

Respondent.

NOTICE OF TELEPHONE HEARING

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

generally 30 minutes in length. 

HEARING DATE:

September 9, 2025 

HEARING TIME:

1:45 PM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

68978867 

 

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

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

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

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

party or parties in default.

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

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

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

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

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

dokumento.

Page 2

MTT Docket No. 24-003950

Page 2 of 12

HEARING INFORMATION – PLEASE READ IMMEDIATELY

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

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

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

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

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

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

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

Tribunal.

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

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

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

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

testimony.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Page 3

M

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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

Scott Madison, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003950

City Of Whitehall,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on December 10, 2024, 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: December 23, 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 Madison, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003950

City Of Whitehall,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on December 10, 2024, 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: December 23, 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 

DEC 16 2024 

MICHIGAN TAX TRIBUNAL. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

1,ANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 24-003950 

Section 1: Respondent’s Contact Information 

First Name: 

Ml. 

Last Name/Company Name/Unit of Government: 

City of Whitehall 

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

County: 

405 E Colby St 

Muskegon 

City or Town: 

State: 

ZIP Code: 

Whitehall 

Ml 

49461 

Telephone Number: 

Fax Number: 

231-894-4048 

E-mail Address (do not enter untess you want MTT to send all correspondence via emall): 

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

1 

First Name: 

M.A: 

Last Name: 

Kelli 

Navarro 

rim Name (if any): 

" 

" 

met Muskegon County Equalization 

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

173 E Apple Ave Ste 201 

City or Town: 

State: 

ZIP Code: 

Muskegon 

MI 

149441 

Telephone Number: 

Fax Number: 

231-724-3367 

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

navarroke@muskegoncounty.net 

Section 3: Subject Property Information 

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

Yes 

a No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

A Veterans Exemption was initially granted for Scott Madison at the July Board of 

Review on July 18th, 2023. 

| granted the Veterans Exemption for 2024 on May 23, 

| 

2024. 

| received an email from the Treasurer of the City of Whitehall on June 18th, 

| 

2024, explaining that the property at 403 W Leland Dr., Whitehall, MI 49461 was 

| 

advertised as "for rent”. Upon further examination it was found that the property owners, 

Scott and Kelly Madison, were residing in Germany as of July 2nd 2024. The property 

owners put the property up for rent before their move. Kelly Madison had been called to 

active duty with the U.S. Military. Scott Madison is a disabled veteran but resides in 

Germany per his wife's active duty status. A Military Primary Residence Exemption has 

been applied for and approved; however, the Veterans Exemption was partially denied 

because the property, as a rental, is now generating income and therefore of 

commercial use. Veterans Exemption is granted from January 1st 2024- July 1st 2024. 

Veterans Exemption Denied from July 2nd, 2024-December 31st, 2024. 

Section 5: Jurisdictional Issues 

IF PETITIONER {S APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

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

No 

if yes, check which BOR Petitioner attended: I} March 

[|| July 

M Decenther 

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

[I] No 

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

If the July or December BOR revised the assessment(s) at issue, did it have authority? [] Yes 

[mm] No 

If yes, cite the Board's authority. 

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

No 

If yes, explain 

is Petitioner appealing from a State Tax Commission Order? 

mn} Yes 

ro] No 

If so, what is the issue date?

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? Od Yes 

[4 No 

If Yes, check which BOR Petitioner attended: O March 

[Wl] July 

[Hl] December 

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

IF PETITIONER {S APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

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

No 

if Yes, check which BOR Petitioner attended: O March 

Od July 

|} December 

Tax Year(s) denied: 

List the date the exemption was denied: 

2024 

August 14th, 2024 

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

| 

211.7b 

IF PETITIONER |S APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one} 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 6: Valuation Information *use the muitiple parcel form for

Page 4

r

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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

Scott Madison,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003950

City Of Whitehall,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 279. Respondent must file an answer 

within 14 days of the entry of this Order. Small Claims answer forms can be found on 

our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Respondent 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: December 10, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003950

Page 2 of 6

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 Madison,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003950

City Of Whitehall,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 279. Respondent must file an answer 

within 14 days of the entry of this Order. Small Claims answer forms can be found on 

our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Respondent 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: December 10, 2024

Patricia L. Halm, Tribunal Chair

Page 4

MTT Docket No. 24-003950

Page 4 of 6

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

Page 5

STAT

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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

Scott Madison, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003950

City Of Whitehall,

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 October 22, 2024, 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: November 18, 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 Madison, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003950

City Of Whitehall,

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 October 22, 2024, 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: November 18, 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

"October 23, 2024 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, M1 48909 

R.E. MTT Docket No. 24-003950 

Dear Michigan Tax Tribunal, 

RECEIVED 

0CT 29 2024 

MICHIGAN TAX TRIBUNAL 

Scott Madison, 

Petitioner 

v 

City of Whitehall, 

Respondent 

A notice was received that the Petitioner is being held in Default on the above referenced Docket 

number. Enclosed please find the notice of Denial for the Veterans Exemption that was issued on August 

14™, 2024. Please send any future responses to the mailing address or email address listed below. 

Scott Madison 

PSC 415 Box 7468 

APO AE 09114-0075 

Email Address: smadison76@gmail.com

Page 2

MTT Docket No. 

24063950 

Michigan Department of Treasury 

6055 (01-24) 

Notice of Denial of Disabled Veterans Exemption 

Issued under authority of Public Act 206 of 1893, as amended 

With this notice, you are notified that the Disabled Veterans Exemption on the property identified below has been 

denied. If you have questions about the denial, you may contact your local government or follow the appeal procedures 

specified below. 

Type or print in blue or black ink. 

PART 1: PROPERTY INFORMATION Type or print legibly. Use a separate form for each property number. 

1. Property Tax Identification Number 

2. Name of Local Unit (Check Township or City) 

22-¢00-001- 0043-00 

[7] Townshi 

[Hot 

Mus®eqon 

ownaTe 

y 

4. Slreet Address of Property (Provide a Complete Address) 

City 

State 

ZIP Code 

HOR 

w 

Leland Dy 

Whitehall 

ME | H94¢i 

5. Name of Owner (First, Middle, Last) 

Beott Madison 

/ Kelly 

K. 

6. Owner's Daytime Telephone Number 

7. Owner's Email Address 

HA O18) 446 7072 

SMadison76 @ mall, com 

8. Mailing Address if Different than Property Address 

City 

Jd 

State 

ZIP Code 

9. Your exemption was denied/adjusted for the following reason: 

[! a. The owner is neither a disabled veteran who qualifies for the exemption nor the unremarried surviving spouse of 

a disabled veteran who, immediately before death, was eligible for the exemption 

| b. The property claimed is not the owner's homestead. 

] c. The property has transferred, and the qualifying individual is no longer the owner. 

Ol d. The person claiming the exemption is not the owner. 

Me. Other: 

Me 

AS 

i 

ut 

whi 

ens aw 

actife 

DP) 

erhy 

i 

al), 

Va 

10. Claim Denied for Calendar Year(s) or Partial Calendar Year: 

Pat 

oF 

2094/ Denied 

Jely/ a2 

- Nezember 313E 

PART 2: CERTIFICATION 

11. Name of the Local Assessor (Print or Type) 

oul A 

Sander Un sed 

gr [org 

12. Signature 

gfEecal 

Adsessor 

14. Address C0) 

aman erg 

Sta 

ZIP Code 

13. Date

Page 3

MTT Docket Mo. 

24-003350 

EP 

MUSKEGON 

August 18" 2024 

Scott Madison 

403 W. Leland Dr. 

Whitehall, MI 49461 

Dear Scott Madison, 

Enclosed please find a form that is denying the Veterans Exemption for the property 

at 403 W. Leland, Whitehall, MI 49461. This form was also sent to the email 

address, smadison76@gmail.com, on August 14", 2024. Your Veterans Exemption 

has been denied due to it currently being used as a rental. If you feel this is an error 

you may appeal this decision to the Michigan Tax Tribunal. Instructions on how to 

appeal are located at the bottom of the denial form. 

Best Regards, Ii 

Kelli Navarro, MCAO 

Muskegon County Equalization

Page 4

Seott Madison 

Pye HIS Box 74c8 

pases 

JS POSTAGE Fmiey sowes 

Apo AE 0104-0075 

LE 

(Re — 

Ee=g — Fe 

> 

Wy 26 49442 §000.63° 

kg 

0008034186 

OCT 

24 

2024 

Michi ian Jax Trib 

Po. Rox on 

Lansing, MT 48309 

TUF AEE0E 

TT 

Fe 

| SE TR 

UT 

TR HE FRE TT TH ER ET

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 Madison,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003950

City Of Whitehall,

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 22, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003950

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 Madison,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003950

City Of Whitehall,

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 22, 2024

Patricia L. Halm, Tribunal Chair

Page 4

MTT Docket No. 24-003950

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

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 

SEP 04 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

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

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

submit this document, you may be held in default. 

Section 1: Petitioner's Contact Information 

First Name 

ML 

Last Name/Company Name 

Scott 

T. 

Madison 

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

PSC 415 Box 7468 

City or Town 

State 

21P Code 

APO 

AE 

[09114-0075 

Telephone Number 

Fax Number 

+49 170 936 9923 (Germany) 

N/A 

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

lsmadison76@gmail.com 

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

First Name 

[I 

Last Name 

7 

Scott 

T. 

Madison 

Firm Name {if any) 

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

PSC 415 Box 7468 

City or Town 

State 

ZIP Code 

APO 

AE 

09114-0075 

Telephone Number 

Fax Number 

+49 170 936 9923 (Germany) 

N/A 

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

smadison76@gmail.com 

Section 3: Subject Property Information 

How many 

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

you | [] ves 

[3 No

Page 2

STATE OF MICHIGAN 

GRETGHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Appealed 

Section 4: Issues Being 

(check all that apply) 

[O True Cash and Taxable Value 

[1 Poverty Exemption 

Disabled Veterans Exemption 

[7] Taxable Value Only (calculation) 

[1 Eligible Manufacturing Personal Property (ESA) 

1 uncapping of Taxable Value 

C1 Exemption from Taxation (other than the denial of a 

[1 Classification 

Principal Residence or Qualified Agricuitural Exemption) 

Section 5: Explain the Reason for this Appeal 

Veterans Exemption was denied from July 2nd through December 31st, 2024. |, Scott 

Madison am a 100% disabled veteran who qualifies for a veterans exemption on my 

homestead property, this property is still considered my homestead and I'm eligible for a 

Military PRE. My wife, Kelley A. Kelley is currently serving the U.S. Army Public Health 

Command Europe on Department of Defense (DOD) orders in Grafenwoehr, Germany. 

My entire family has been required to make a Permanent Duty Change of Station in 

Germany to fulfill these orders. While my family is away serving under official 

Department of Defense (DOD) orders our property is still being used for residential 

purposes only, even though it is being rented out. There are no intentions whatsoever to 

use our homestead property for commercial purposes. Our only means for keeping our 

homestead property in our possession is to rent it out while away in order to cover 

expenses. We are not trying to generate additional income to build wealth under these 

circumstances. Therefore, we truly believe it is unreasonable to make the determination 

that this property is being used for commercial purposes. We fully intend on returning to 

our homestead property once my wife has fulfilled her obligation to the U.S. Army. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

Did you protest the assessment at a Board of Review (BOR)? C1 Yes 

[#ANo 

Yes, check which BOR you attended AND attach the BOR decision: [1 march 

1 duly 

[1 pecember 

If No, check the applicable reason(s): 

Not required to attend 

[i] Assessment Change Notice was not received by Petitioner 

al Mistake of Fact (if yes, Include explanation in Section 8)

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

| BRON, DPA 

GOVERNOR 

LANSING 

Section 7. Valuation Information se the multiple parcel form for additional, contiguous parcels. 

arcel identification Number: 

5 

61-22-600-001-0043-00 

Classification of Property: 

Real 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

Od 

0 

8 

1 

3] 

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

252,200 

Current Taxable Value as established by the BOR: 

252,200 

What do you believe

Page 4

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

Scott Madison,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003950

City Of Whitehall,

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 22, 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 Madison,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003950

City Of Whitehall,

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 22, 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 

SEP 04 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

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

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

submit this document, you may be held in default. 

Section 1: Petitioner's Contact Information 

First Name 

ML 

Last Name/Company Name 

Scott 

T. 

Madison 

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

PSC 415 Box 7468 

City or Town 

State 

21P Code 

APO 

AE 

[09114-0075 

Telephone Number 

Fax Number 

+49 170 936 9923 (Germany) 

N/A 

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

lsmadison76@gmail.com 

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

First Name 

[I 

Last Name 

7 

Scott 

T. 

Madison 

Firm Name {if any) 

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

PSC 415 Box 7468 

City or Town 

State 

ZIP Code 

APO 

AE 

09114-0075 

Telephone Number 

Fax Number 

+49 170 936 9923 (Germany) 

N/A 

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

smadison76@gmail.com 

Section 3: Subject Property Information 

How many 

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

you | [] ves 

[3 No

Page 2

STATE OF MICHIGAN 

GRETGHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Appealed 

Section 4: Issues Being 

(check all that apply) 

[O True Cash and Taxable Value 

[1 Poverty Exemption 

Disabled Veterans Exemption 

[7] Taxable Value Only (calculation) 

[1 Eligible Manufacturing Personal Property (ESA) 

1 uncapping of Taxable Value 

C1 Exemption from Taxation (other than the denial of a 

[1 Classification 

Principal Residence or Qualified Agricuitural Exemption) 

Section 5: Explain the Reason for this Appeal 

Veterans Exemption was denied from July 2nd through December 31st, 2024. |, Scott 

Madison am a 100% disabled veteran who qualifies for a veterans exemption on my 

homestead property, this property is still considered my homestead and I'm eligible for a 

Military PRE. My wife, Kelley A. Kelley is currently serving the U.S. Army Public Health 

Command Europe on Department of Defense (DOD) orders in Grafenwoehr, Germany. 

My entire family has been required to make a Permanent Duty Change of Station in 

Germany to fulfill these orders. While my family is away serving under official 

Department of Defense (DOD) orders our property is still being used for residential 

purposes only, even though it is being rented out. There are no intentions whatsoever to 

use our homestead property for commercial purposes. Our only means for keeping our 

homestead property in our possession is to rent it out while away in order to cover 

expenses. We are not trying to generate additional income to build wealth under these 

circumstances. Therefore, we truly believe it is unreasonable to make the determination 

that this property is being used for commercial purposes. We fully intend on returning to 

our homestead property once my wife has fulfilled her obligation to the U.S. Army. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

Did you protest the assessment at a Board of Review (BOR)? C1 Yes 

[#ANo 

Yes, check which BOR you attended AND attach the BOR decision: [1 march 

1 duly 

[1 pecember 

If No, check the applicable reason(s): 

Not required to attend 

[i] Assessment Change Notice was not received by Petitioner 

al Mistake of Fact (if yes, Include explanation in Section 8)

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

| BRON, DPA 

GOVERNOR 

LANSING 

Section 7. Valuation Information se the multiple parcel form for additional, contiguous parcels. 

arcel identification Number: 

5 

61-22-600-001-0043-00 

Classification of Property: 

Real 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

Od 

0 

8 

1 

3] 

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

252,200 

Current Taxable Value as established by the BOR: 

252,200 

What do you believe

Page 4

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.