Selina A Bivins, Petitioner V City Of Kentwood, 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 

Selina A Bivins, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000310 

 

City of Kentwood, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that Petitioner was placed in 

default on March 19, 2026, because they failed to pay the $25.00 required for the filing 

of the petition and file a copy of the notice giving rise to the appeal, i.e., Principal 

Residence Exemption denial notice. On April 14, 2026, the Tribunal extended the time 

for Petitioner to cure the default by an additional 14 days, and they have failed to 

respond. Petitioner has not complied with either order, and the latter stated that “failure 

to comply with this order may result in the dismissal of the case” and referenced Grimm 

v Dep’t of Treasury.1 In Grimm, the Michigan Court of Appeals summarized factors that 

the Tribunal should consider before imposing the sanction of dismissal. Those factors 

are: 

 

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

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

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

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

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

interests of justice.2 

 

Here, Petitioner’s failure to comply with multiple orders has established a history of 

deliberate delay. As a result, giving careful consideration to the factors involved and 

considering all options in determining what sanction is just and proper, the Tribunal 

finds that dismissal is appropriate, and a lesser sanction would not be appropriate in 

light of Petitioner’s history of noncompliance in this case. 

 

Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

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

 

 

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

2 Id. at 149.

Page 2

MTT Docket No. 26-000310 

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: May 12, 2026 

 

 

 

 

 

By: /s/ Patricia L Halm 

kac 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

1

Carlson, Julie (LARA)

From:

Microsoft Outlook

To:

johnsona@kentwood.mi.us

Sent:

Tuesday, April 14, 2026 3:23 PM

Subject:

Undeliverable: MTT Docket No. 26-000310

Your message to johnsona@kentwood.mi.us couldn't be delivered.

LARA-taxtrib is not authorized to relay messages 

through the Office 365 email servers for 

kentwood.mi.us. 

LARA-taxtrib

Office 365

johnsona

Sender 

Action Required

 

 

 

 

 

Sender not authorized for 

relay

How to Fix It 

The Office 365 settings for kentwood.mi.us aren't set up correctly to 

receive and relay messages from you or your organization.

To fix this issue, forward this non-delivery report (NDR) to your email 

admin. 

 

Was this helpful? Send feedback to Microsoft. 

 

More Info for Email Admins 

Status code: 550 5.7.64 

 

This error was generated by Office 365 because kentwood.mi.us isn't set up correctly to 

route messages from the sending IP address, sending domain, or sender's email address. 

If you're an admin for kentwood.mi.us, try one of the following to fix this issue: 

 

Create a connector for the sending domain - To allow messages from the sender's 

domain to route messages through your organization's Office 365 email servers, create a 

connector for this mail flow scenario (in the Office 365 Exchange admin center > mail 

flow > connectors section) and add the sending domain to it. The sending domain 

must also be set up as an Accepted Domain in your Office 365 configuration, and the

Page 2

2

sender's certificate subject name must match the sending domain name. 

 

Add the sending IP address or domain to a connector - Create a connector for this 

mail flow scenario and add the sending server's IP address to its list of allowed sender IP 

addresses. The sending server will usually be one of your on-premises servers in a hybrid 

environment, an email server belonging to a business partner, or a smart host email 

service that you're routing messages through. 

 

For more information about configuring connectors in Office 365, see this article: 

Configure mail flow using connectors in Office 365. 

Original Message Details

Created Date: 

4/14/2026 7:22:46 PM 

Sender Address: 

LARA-taxtrib@michigan.gov 

Recipient Address: 

johnsona@kentwood.mi.us 

Subject: 

MTT Docket No. 26-000310 

 

Error Details

Error: 

550 5.7.64 TenantAttribution; Relay Access Denied 

[SA2PEPF00002250.namprd09.prod.outlook.com 2026-04-

14T19:22:48.259Z 08DE8F37F48E488F] 

Message rejected by: SA2PEPF00002250.mail.protection.outlook.com 

 

Notification Details

Sent by: 

DS0PR09MB11122.namprd09.prod.outlook.com 

 

Message Hops 

HOP 

TIME (UTC) 

FROM 

TO 

WITH 

1 

4/14/2026 

7:22:46 PM 

DM2PR09MB12032.namprd09.prod.outlook.com 

DM2PR09MB12032.namprd09.prod.outlook.com 

mapi 

2 

4/14/2026 

7:22:46 PM 

DM2PR09MB12032.namprd09.prod.outlook.com 

DS0PR09MB11122.namprd09.prod.outlook.com 

Microsoft SMTP Se

cipher=TLS_ECDH

Original Message Headers 

ARC-Seal: i=1; a=rsa-sha256; s=arcselector10001; d=microsoft.com; cv=none; 

 

b=jcaiur69A60vtqoTASDH5NwgXD5/WrbtWaczI7qXPGzvl3yjAo3WxZL8gTPn1zk8v47DfglkkQb6jyJ0ywEDumi

iCSzGesGsxdX0Rlr4RciabrQDYKqAbuO5Tm/JYuhaF7RPywGiVQBpnR8pQlAVGo6BysySDNUWcSz2SxPinPGOWt/w

fTHN+Lrg8//rPj5RPynp+og5DMXmurqfy7lYMwR9IIJENWESgOTNXvZnRkNfU48Co0UmOCX44L8YO5JGBFWG9fELT

prx5mHcaAsk+MOJgpJrKKzhH8qyDGaTvLIl9H1XxQ+Z8nr6n0PEAjB9zmWx/PqIg6yBCsOzUVUa0g== 

ARC-Message-Signature: i=1; a=rsa-sha256; c=relaxed/relaxed; d=microsoft.com; 

 s=arcselector10001; 

 h=From:Date:Subject:Message-ID:Content-Type:MIME-Version:X-MS-Exchange-AntiSpam-

MessageData-ChunkCount:X-MS-Exchange-AntiSpam-MessageData-0:X-MS-Exchange-AntiSpam-

MessageData-1; 

 bh=gDMiEoF5Uk9BnPfjc27/tVaZWZHT1lA2MYo8evPk1s8=;

Page 3

3

 

b=dg4+ETMcizpthbCN2bCdB8TS2I6bTy9SDbKGHwrpu9rcLUjR3OwYEB7W+dUcmvLOKaL77ZtxcBuk5dqoovWY3r9

nWWv9nZXN9vbsaZJHd1L4h9yPsor5AVUClOZFs/1Ebv1xUHreJXIYzBn7JWKVwZbePtRTE/IT5WW9HHjtPCSp6rUe

8BKeq/0MyLG1GT9higsii6lijTeO7z+87LCNi9mcTqJVquTTcQtr44Sfv/50blBbNkBPay2+jMM6Eu3VAFH8JGHu0

ZyelrIMVw0KKrZVOA1A8Kb9Xe1RE7b/JKCUd9Swt2V6pBo/YxZm/UbEPaUQpcmD+hQsED68LsphXQ== 

ARC-Authentication-Results: i=1; mx.microsoft.com 1; spf=pass 

 smtp.mailfrom=michigan.gov; dmarc=pass action=none header.from=michigan.gov; 

 dkim=pass header.d=michigan.gov; arc=none 

DKIM-Signature: v=1; a=rsa-sha256; c=relaxed/relaxed; d=michigan.gov; 

 s=selector2; 

 h=From:Date:Subject:Message-ID:Content-Type:MIME-Version:X-MS-Exchange-SenderADCheck; 

 bh=gDMiEoF5Uk9BnPfjc27/tVaZWZHT1lA2MYo8evPk1s8=; 

 

b=yIxdBPSX9bdQ4+HCCw8oi5+U7zqqSzudMh0k5ORlHjBT9hQHt29rtAAWkUke3HJNpVLnZiT3JMeVRzdKAibzu0r

UgRx2tKOePQXvU+Pk8CTq9Fiogt344qIQqyRFkiyIEoA1++aIN6ZNj670ddBYgGMEpSHh/DYa/wge+Ww1SwE= 

Received: from DM2PR09MB12032.namprd09.prod.outlook.com (2603:10b6:1:16::22) 

 by DS0PR09MB11122.namprd09.prod.outlook.com (2603:10b6:8:179::18) with 

 Microsoft SMTP Server (version=TLS1_2, 

 cipher=TLS_ECDHE_RSA_WITH_AES_256_GCM_SHA384) id 15.20.9769.48; Tue, 14 Apr 

 2026 19:22:46 +0000 

Received: from DM2PR09MB12032.namprd09.prod.outlook.com 

 ([fe80::f14b:6b07:5f5b:6ff0]) by DM2PR09MB12032.namprd09.prod.outlook.com 

 ([fe80::f14b:6b07:5f5b:6ff0%3]) with mapi id 15.20.9769.046; Tue, 14 Apr 2026 

 19:22:46 +0000 

From: LARA-taxtrib <LARA-taxtrib@michigan.gov> 

To: "selinaabryant@gmail.com" <selinaabryant@gmail.com>, 

 

"johnsona@kentwood.mi.us" <johnsona@kentwood.mi.us> 

Subject: MTT Docket No. 26-000310 

Thread-Topic: MTT Docket No. 26-000310 

Thread-Index: AdzMRARvRz2t+M7YSzeTF0/q0IkkSg== 

Date: Tue, 14 Apr 2026 19:22:46 +0000 

Message-ID: 

<DM2PR09MB12032BE0FFE4ACBDFAF668CEEA8252@DM2PR09MB12032.namprd09.prod.outlook.com> 

Accept-Language: en-US 

Content-Language: en-US 

X-MS-Has-Attach: yes 

X-MS-TNEF-Correlator: 

msip_labels:

Page 4

4

x-ms-traffictypediagnostic: DM2PR09MB12032:EE_|DS0PR09MB11122:EE_ 

x-ms-office365-filtering-correlation-id: 001d9991-34a2-4b66-0263-08de9a5b3579 

x-ms-exchange-senderadcheck: 1 

x-ms-exchange-antispam-relay: 0 

x-microsoft-antispam: 

BCL:0;ARA:13230040|1800799024|366016|6049299003|56012099003|18002099003|38070700021|40530

99003|8096899003;

Page 5

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

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 

Selina A Bivins, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000310 

 

City of Kentwood, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

On March 31, 2026, Petitioner paid a filing fee in response to the Tribunal’s March 19, 

2026 Order of Default. 

 

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

was held in default because they failed to pay the $25.00 required for the filing of the 

petition and file a copy of the notice giving rise to the appeal, i.e., Principal Residence 

Exemption (PRE) denial notice.1 Although Petitioner timely responded to the Order of 

Default, their attempt to cure is incomplete because Petitioner failed to file a copy of the 

PRE denial notice. Though the Tribunal finds an extension of time to cure the default 

appropriate, Petitioner’s failure to comply with Tribunal orders and its Rules of Practice 

and Procedure has established a history of deliberate delay that would justify dismissal 

of the case for failure to timely comply with this order.2 Therefore, 

 

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file a copy of the PRE denial notice, (2) file a Motion to Set Aside Default, (3) 

pay the $25.00 fee required for the filing of the motion, and (4) file proof the motion was 

served on Respondent. The foregoing must be filed with the Tribunal within 14 days of 

the entry of this order.3 

 

1 The order further stated, “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).” 

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

 

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-000310 

Page 2 of 2 

 

Failure to comply with this order may result in dismissal of the case, as provided by TTR 

237.4 

 

 

Entered: April 14, 2026 

 

 

 

By: /s/ Patricia L. Halm 

kac 

 

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 

 

 

 

4 See also MCL 205.732.

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

JTL 879 

7 Fox G0F +o gddo 

She Minty 

ak Fex 

when TT and ny 

Appeal lettex 

SE 

Lins 

STI 2049 beak mie 

dented mr yasvg 

— 

RECEIVED 

~ 

APRO3 2026 

_nIGAN TAX TRIBUNAL

Page 2

Re 

Lins 

Set 5 

1 

GRAND RAPIDS MI 

493 

Grind Rey ks, ME gs) / 

31 MAR 2026 PM5 

L 

Mal) 16A0 THX Tabuna/ 

G11 WW. OTT0A ST 

LANSIN 7 mL 459 33 

| ARSIEF—1 PDAS 

SUH EH ST EET EU TE 

RETR 

LH FH TRE

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

Selina A Bivins,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000310

City Of Kentwood,

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 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Furthermore, Petitioner did not pay the required fee for the filing of the petition. See 

TTR 269. Because of this, the appeal is not properly pending. Petitioner must pay the 

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

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

the payment may not be made via e-filing.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

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

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

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

By:_______________________________

Entered: March 19, 2026

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

MTT Docket No. 26-000310

Page 2 of 4

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5)

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Selina A Bivins,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000310

City Of Kentwood,

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 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Furthermore, Petitioner did not pay the required fee for the filing of the petition. See 

TTR 269. Because of this, the appeal is not properly pending. Petitioner must pay the 

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

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

the payment may not be made via e-filing.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

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

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

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

By:_______________________________

Entered: March 19, 2026

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 4

MTT Docket No. 26-000310

Page 4 of 4

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.

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

RECELVEL 

pei 

FEB 9 0 2026 

MICHIGAN TAX TRIBUNAL 

. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

: 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

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

Review Decision or other notice) with this petition. 

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

Section 1: Petitioner’s Contact Information 

L: 

ame/Company Name 

Sli, 

APS 

ailing 

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

(1) 

DOK 

le 

State 

Zip 

de 

Clana 2x) ibs 

G7 

| 4950) 

Telephone Number Af 

AT, 

lo- 23471550 

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

Selva of ante) amar [.Cam 

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

First Name 

M1 

Last Name 

Firm Name (if any) 

/ A 

Mailing Address (No., Street, P.O. Box a 

] ope 

/ 

City or Town 

/ 

/ 

/ 

[Se 

ZIP Code 

Telephone Number 

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

Section 3: Su bject Pro perty Information *use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

— 

E 

[| Yes 

1] No 

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

Parcel Identification Number: 

Yg- 15-32 

~ ote ~ OO 

Classification of Property: 

Real JZ] 

Personal L1 (check one} 

Agricultural [J] 

~~ Commercial 0 

Industrial OJ 

Residential] 

Timber-Cutover [1 

Developmental {J 

Utility {1 (check one} 

Property Address (No., Street} 

SI) 

RidG eter 

Ae SE 

I

Page 2

’ 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing 

i Principal Residence Exemption 

[] Quatified Agricultural Exemption 

Section 5: Explain the Reason = Appeal 

T 

L0G Gro E5580 

mE 

Point AXES because 

a 45 MChgan Kw Af yr Laps, UY, 

yasol as 

ky 

Primacy mailing, 

addecss. This 1S~the 

unrted Stes 

Postal 

oFELCE In whic Trecsive all 

oF My mac( hewevek ny principal Kesidepce 

1s 

pp owner secuped hime af S717 idGEbQl SE 

Yarrtwood | Ii. (G38 TE physical 

[we hate but 

peceve Mal at Yhe 

295 Michigan Bud 

post J ei(al 

Section 6: Jurisdictional Issues 

Indicate who denied the exemption under appeal: 

Assessor 

County Treasurer or Equalization 

Michigan Dept. of Treasury 

Board of Review 

Other 

0 

if you checked “other” above, explain: 

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

Tax year(s} denied: 

Fee Information 

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

date this petition is filed. 

Signature “required

Page 3

SelWn Buns 

Po Ze =" 

Gerd Laps MI 1gs0\ 

GRAND RAPIDS MI 

493 

17 FEB 2026 

PM 3 

MECHE 

6p TAY Teibung 

Po Box 20232. 

Landing (Mr A909 

FREER 

UL UE 

I A 

RE DUT HRT Fe

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

Selina A Bivins,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000310

City Of Kentwood,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: March 19, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Selina A Bivins,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000310

City Of Kentwood,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: March 19, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

RECELVEL 

pei 

FEB 9 0 2026 

MICHIGAN TAX TRIBUNAL 

. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

: 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

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

Review Decision or other notice) with this petition. 

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

Section 1: Petitioner’s Contact Information 

L: 

ame/Company Name 

Sli, 

APS 

ailing 

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

(1) 

DOK 

le 

State 

Zip 

de 

Clana 2x) ibs 

G7 

| 4950) 

Telephone Number Af 

AT, 

lo- 23471550 

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

Selva of ante) amar [.Cam 

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

First Name 

M1 

Last Name 

Firm Name (if any) 

/ A 

Mailing Address (No., Street, P.O. Box a 

] ope 

/ 

City or Town 

/ 

/ 

/ 

[Se 

ZIP Code 

Telephone Number 

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

Section 3: Su bject Pro perty Information *use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

— 

E 

[| Yes 

1] No 

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

Parcel Identification Number: 

Yg- 15-32 

~ ote ~ OO 

Classification of Property: 

Real JZ] 

Personal L1 (check one} 

Agricultural [J] 

~~ Commercial 0 

Industrial OJ 

Residential] 

Timber-Cutover [1 

Developmental {J 

Utility {1 (check one} 

Property Address (No., Street} 

SI) 

RidG eter 

Ae SE 

I

Page 2

’ 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing 

i Principal Residence Exemption 

[] Quatified Agricultural Exemption 

Section 5: Explain the Reason = Appeal 

T 

L0G Gro E5580 

mE 

Point AXES because 

a 45 MChgan Kw Af yr Laps, UY, 

yasol as 

ky 

Primacy mailing, 

addecss. This 1S~the 

unrted Stes 

Postal 

oFELCE In whic Trecsive all 

oF My mac( hewevek ny principal Kesidepce 

1s 

pp owner secuped hime af S717 idGEbQl SE 

Yarrtwood | Ii. (G38 TE physical 

[we hate but 

peceve Mal at Yhe 

295 Michigan Bud 

post J ei(al 

Section 6: Jurisdictional Issues 

Indicate who denied the exemption under appeal: 

Assessor 

County Treasurer or Equalization 

Michigan Dept. of Treasury 

Board of Review 

Other 

0 

if you checked “other” above, explain: 

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

Tax year(s} denied: 

Fee Information 

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

date this petition is filed. 

Signature “required

Page 3

SelWn Buns 

Po Ze =" 

Gerd Laps MI 1gs0\ 

GRAND RAPIDS MI 

493 

17 FEB 2026 

PM 3 

MECHE 

6p TAY Teibung 

Po Box 20232. 

Landing (Mr A909 

FREER 

UL UE 

I A 

RE DUT HRT Fe

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.