Record Finder / 25-003540-TT
Michigan

Sheena York, Petitioner V Township Of Mason, Respondent

Petitioner
Sheena York
Respondent
Township Of Mason

Case overview

Docket number
25-003540-TT
Status
Disposed
CaseType
SC Property
Division
Small Claims Division
County
Cass
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
12Order of DismissalNot recordedNot recorded02/10/2026Not recordedDownload
11No Action TakenRESPNot recorded02/10/2026Not recordedNot recorded
10Answer was receivedRESPNot recorded01/26/2026Not recordedDownload
9Order for Default HearingNot recordedNot recorded01/20/2026Not recordedDownload
8Order Extending P's DefaultNot recorded601/20/2026Not recordedDownload
7Order of Partial DismissalNot recordedNot recorded12/17/2025Not recordedDownload
6Order Holding Petitioner in DefaultNot recordedNot recorded12/17/2025Not recordedDownload
5Order Extending R's DefaultNot recorded412/17/2025Not recordedDownload
4Order Holding Party in DefaultNot recordedNot recorded11/19/2025Not recordedDownload
3Petition has been verifiedPET110/07/2025Not recordedDownload
2Notice of Docket Number SCNot recordedNot recorded10/07/2025Not recordedDownload
1A petition was received.PETNot recorded07/29/2025$0.00Download

Documents

25-003540 Dismiss (post-default).pdfRead complete document text →
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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 

Sheena York, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003540 

 

Mason Township, 

 

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 December 17, 2025, because Petitioner failed to file a copy of the notice 

giving rise to the appeal. On January 20, 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. 25-003540 

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: February 10, 2026 

 

 

By _____________________________ 

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

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Read document text excerpt

Page 1

RECEIVED 

FEB 0 3 2026 

Ey 

Led 

To 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

* GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 25-003540 

Section 1: Respondent’s Contact information 

Unit of Government 

MASON TOWNSHIP 

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

67482 COYOTE TRAIL 

City or Town: 

State: 

ZIP Cods: 

EDWARDSBURG 

Mi 

49112 

Telephone Number: 

’ 

269-663-3057 

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

kevinh9115@gmail.com 

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

First Name: 

Ml: 

Last Name: 

KEVIN 

S 

HARRIS 

Firm Name (if any): 

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

67482 COYOTE TRAIL 

City or Town: 

State: 

ZIP Code: 

EDWARDSBURG 

Mi 

49112 

Telephone “mr 069-663-305 7 

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

kevinh9115@gmail.com 

Section 3: Subject Property information 

Are the parcels listed by Petitioner contiguous or adjoining? 

If no, list all parcels that are adjoining in separate groupings. Attacha 

separate 

sheet if necessary. 

[lves 

[wo 

Not Applicable 

Does the subject property have a Principal Residence Exemption of 50% or more for ail tax years at Issue? 

[M4 ves 

[J No

Page 2

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no 

if so, what Is the issue date? 

IF

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Section 6: Valuation

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Classification of Property: 

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Signature 

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25-003540Ex P Def Default Hrg Order.pdfRead complete document text →
Read document text excerpt

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 

Sheena York, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003540 

 

Mason Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

ORDER FOR DEFAULT HEARING 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Petitioner in default on December 17, 2025, because Petitioner failed to file a 

copy of the notice giving rise to the appeal, i.e., March Board of Review (BOR) results.1 

Petitioner was required to cure the default by obtaining a copy of the BOR results from 

Respondent and filing a copy with the Tribunal within 14 days. Petitioner has had 

ample time to comply, yet has failed to respond or submit the required filings. 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 the dismissal of the case for 

failure to timely comply with this order.2 

 

Furthermore, the Tribunal finds that Respondent was placed in default on November 19, 

2025, because they failed to file an answer. The Tribunal extended the time for 

Respondent to cure the default by an additional 14 days on December 17, 2025, and it 

has failed to respond or submit the required filing(s). Given this failure, the Tribunal 

finds that Respondent’s violation was willful. It also establishes a history of deliberate 

delay and refusing to comply with Tribunal rules and orders, both of which have 

prejudiced Petitioner. As a result, giving careful consideration to the Grimm factors and 

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

finds that scheduling a default hearing is warranted, and a lesser sanction would not be 

appropriate or better serve the interests of justice.3 Therefore, 

 

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 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). Though Grimm was specific to the sanction 

of dismissal, the cases cited by the Court, and the reasoning behind its adoption of the factors set forth 

therein are not so narrow. The factors apply equally to default judgements, or in the case of the Tribunal 

proceedings, the conducting of a default hearing. See Bass v Combs, 238 Mich App 16 (1999), overruled 

in part on other grounds by Dimmitt & Owens Fin, Inc v Deloitte & Touche (ISC), LLC, 481 Mich 618 

(2008), Vicencio v Ramirez, 211 Mich App 501 (1995), and Traxler v Ford Motor Co, 227 Mich App 276 

(1998). See also TTR 237.

Page 2

MTT Docket No. 25-003540 

Page 2 of 2 

 

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 BOR results, (2) file a Motion to Set Aside Default, and (3) 

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.4 

 

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

TTR 237.5 

 

IT IS FURTHER ORDERED that a default hearing shall be scheduled in the normal 

course.6 

 

 

Entered: January 20, 2026 

 

 

By _____________________________ 

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 “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). 

5 See also MCL 205.732. 

6 A “default hearing" is “a hearing at which the defaulted party is precluded from presenting any testimony, 

offering any evidence, and examining the other

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25-003540Ex P Def Default Hrg Order.pdfRead complete document text →
Read document text excerpt

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 

Sheena York, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003540 

 

Mason Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

ORDER FOR DEFAULT HEARING 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Petitioner in default on December 17, 2025, because Petitioner failed to file a 

copy of the notice giving rise to the appeal, i.e., March Board of Review (BOR) results.1 

Petitioner was required to cure the default by obtaining a copy of the BOR results from 

Respondent and filing a copy with the Tribunal within 14 days. Petitioner has had 

ample time to comply, yet has failed to respond or submit the required filings. 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 the dismissal of the case for 

failure to timely comply with this order.2 

 

Furthermore, the Tribunal finds that Respondent was placed in default on November 19, 

2025, because they failed to file an answer. The Tribunal extended the time for 

Respondent to cure the default by an additional 14 days on December 17, 2025, and it 

has failed to respond or submit the required filing(s). Given this failure, the Tribunal 

finds that Respondent’s violation was willful. It also establishes a history of deliberate 

delay and refusing to comply with Tribunal rules and orders, both of which have 

prejudiced Petitioner. As a result, giving careful consideration to the Grimm factors and 

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

finds that scheduling a default hearing is warranted, and a lesser sanction would not be 

appropriate or better serve the interests of justice.3 Therefore, 

 

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 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). Though Grimm was specific to the sanction 

of dismissal, the cases cited by the Court, and the reasoning behind its adoption of the factors set forth 

therein are not so narrow. The factors apply equally to default judgements, or in the case of the Tribunal 

proceedings, the conducting of a default hearing. See Bass v Combs, 238 Mich App 16 (1999), overruled 

in part on other grounds by Dimmitt & Owens Fin, Inc v Deloitte & Touche (ISC), LLC, 481 Mich 618 

(2008), Vicencio v Ramirez, 211 Mich App 501 (1995), and Traxler v Ford Motor Co, 227 Mich App 276 

(1998). See also TTR 237.

Page 2

MTT Docket No. 25-003540 

Page 2 of 2 

 

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 BOR results, (2) file a Motion to Set Aside Default, and (3) 

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.4 

 

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

TTR 237.5 

 

IT IS FURTHER ORDERED that a default hearing shall be scheduled in the normal 

course.6 

 

 

Entered: January 20, 2026 

 

 

By _____________________________ 

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 “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). 

5 See also MCL 205.732. 

6 A “default hearing" is “a hearing at which the defaulted party is precluded from presenting any testimony, 

offering any evidence, and examining the other

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.

25-003540 Extend Default SC no ans1.pdfRead complete document text →
Read document text excerpt

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 

Sheena York, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003540 

 

Mason Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR RESPONDENT TO CURE DEFAULT 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

ORDER OF PARTIAL DISMISSAL 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Respondent in default on November 19, 2025, because they failed to file an 

answer to the petition.1 Respondent was required to cure the default within 14 days and 

despite having had ample time to comply, has failed to respond or submit the required 

filings. Though the Tribunal finds an extension of time to cure the default appropriate, 

Respondent’s failure to comply with Tribunal orders and its Rules of Practice and 

Procedure has established a history of deliberate delay that would justify the scheduling 

of a default hearing for failure to timely comply with this order.2 

 

Additionally, the Tribunal finds Petitioner failed to file a copy of the notice giving rise to 

the appeal, i.e., March Board of Review (BOR) results, as required by TTR 279. As 

such, Petitioner is held in default. Petitioner must submit the notice within 14 days of 

entry of this order. 

 

Finally, the Tribunal finds that Petitioner’s appeal includes an appeal of the classification 

of the subject property. The Tribunal has no jurisdiction over Petitioner’s classification 

claim because Petitioner was required to “notify the assessor and [] protest the 

assigned classification to the March board of review.”3 Additionally, “[a]n owner . . . may 

appeal the decision of the March board of review by filing a petition with the state tax 

commission not later than June 30 in that tax year.”4 As such, the Tribunal is not the 

proper venue for a classification claim brought forward by a property owner. Therefore, 

 

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

 

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

default: (1) file an answer, (2) file a Motion to Set Aside Default, and (3) file proof the 

 

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 MCL 211.34c(6). 

4 Id. (Emphasis added.)

Page 2

MTT Docket No. 25-003540 

Page 2 of 2 

 

motion was served on Petitioner. The foregoing must be filed with the Tribunal within 

14 days of entry of this order.5 

 

IT IS FURTHER ORDERED Petitioner is held in DEFAULT. 

 

IT IS FURTHER ORDERED Petitioner must complete the following to cure the default: 

file a copy of the 2025 March BOR results. The foregoing must be filed with the 

Tribunal within 14 days of entry of this order. 

 

Failure to comply with this order may result in the scheduling of a default hearing 

as provided by TTR 237, or Petitioner being required to file a motion to set aside the 

default, as provided by TTR 231.6 

 

IT IS FURTHER ORDERED that Petitioner’s classification appeal only is DISMISSED. 

 

 

 

Entered: December 17, 2025 

 

 

By _____________________________ 

kac/jc 

 

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 

 

 

 

5 “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). 

6 See also MCL 205.732.

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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 

Sheena York, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003540 

 

Mason Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR RESPONDENT TO CURE DEFAULT 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

ORDER OF PARTIAL DISMISSAL 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Respondent in default on November 19, 2025, because they failed to file an 

answer to the petition.1 Respondent was required to cure the default within 14 days and 

despite having had ample time to comply, has failed to respond or submit the required 

filings. Though the Tribunal finds an extension of time to cure the default appropriate, 

Respondent’s failure to comply with Tribunal orders and its Rules of Practice and 

Procedure has established a history of deliberate delay that would justify the scheduling 

of a default hearing for failure to timely comply with this order.2 

 

Additionally, the Tribunal finds Petitioner failed to file a copy of the notice giving rise to 

the appeal, i.e., March Board of Review (BOR) results, as required by TTR 279. As 

such, Petitioner is held in default. Petitioner must submit the notice within 14 days of 

entry of this order. 

 

Finally, the Tribunal finds that Petitioner’s appeal includes an appeal of the classification 

of the subject property. The Tribunal has no jurisdiction over Petitioner’s classification 

claim because Petitioner was required to “notify the assessor and [] protest the 

assigned classification to the March board of review.”3 Additionally, “[a]n owner . . . may 

appeal the decision of the March board of review by filing a petition with the state tax 

commission not later than June 30 in that tax year.”4 As such, the Tribunal is not the 

proper venue for a classification claim brought forward by a property owner. Therefore, 

 

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

 

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

default: (1) file an answer, (2) file a Motion to Set Aside Default, and (3) file proof the 

 

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 MCL 211.34c(6). 

4 Id. (Emphasis added.)

Page 2

MTT Docket No. 25-003540 

Page 2 of 2 

 

motion was served on Petitioner. The foregoing must be filed with the Tribunal within 

14 days of entry of this order.5 

 

IT IS FURTHER ORDERED Petitioner is held in DEFAULT. 

 

IT IS FURTHER ORDERED Petitioner must complete the following to cure the default: 

file a copy of the 2025 March BOR results. The foregoing must be filed with the 

Tribunal within 14 days of entry of this order. 

 

Failure to comply with this order may result in the scheduling of a default hearing 

as provided by TTR 237, or Petitioner being required to file a motion to set aside the 

default, as provided by TTR 231.6 

 

IT IS FURTHER ORDERED that Petitioner’s classification appeal only is DISMISSED. 

 

 

 

Entered: December 17, 2025 

 

 

By _____________________________ 

kac/jc 

 

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 

 

 

 

5 “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). 

6 See also MCL 205.732.

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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 

Sheena York, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003540 

 

Mason Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR RESPONDENT TO CURE DEFAULT 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

ORDER OF PARTIAL DISMISSAL 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Respondent in default on November 19, 2025, because they failed to file an 

answer to the petition.1 Respondent was required to cure the default within 14 days and 

despite having had ample time to comply, has failed to respond or submit the required 

filings. Though the Tribunal finds an extension of time to cure the default appropriate, 

Respondent’s failure to comply with Tribunal orders and its Rules of Practice and 

Procedure has established a history of deliberate delay that would justify the scheduling 

of a default hearing for failure to timely comply with this order.2 

 

Additionally, the Tribunal finds Petitioner failed to file a copy of the notice giving rise to 

the appeal, i.e., March Board of Review (BOR) results, as required by TTR 279. As 

such, Petitioner is held in default. Petitioner must submit the notice within 14 days of 

entry of this order. 

 

Finally, the Tribunal finds that Petitioner’s appeal includes an appeal of the classification 

of the subject property. The Tribunal has no jurisdiction over Petitioner’s classification 

claim because Petitioner was required to “notify the assessor and [] protest the 

assigned classification to the March board of review.”3 Additionally, “[a]n owner . . . may 

appeal the decision of the March board of review by filing a petition with the state tax 

commission not later than June 30 in that tax year.”4 As such, the Tribunal is not the 

proper venue for a classification claim brought forward by a property owner. Therefore, 

 

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

 

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

default: (1) file an answer, (2) file a Motion to Set Aside Default, and (3) file proof the 

 

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 MCL 211.34c(6). 

4 Id. (Emphasis added.)

Page 2

MTT Docket No. 25-003540 

Page 2 of 2 

 

motion was served on Petitioner. The foregoing must be filed with the Tribunal within 

14 days of entry of this order.5 

 

IT IS FURTHER ORDERED Petitioner is held in DEFAULT. 

 

IT IS FURTHER ORDERED Petitioner must complete the following to cure the default: 

file a copy of the 2025 March BOR results. The foregoing must be filed with the 

Tribunal within 14 days of entry of this order. 

 

Failure to comply with this order may result in the scheduling of a default hearing 

as provided by TTR 237, or Petitioner being required to file a motion to set aside the 

default, as provided by TTR 231.6 

 

IT IS FURTHER ORDERED that Petitioner’s classification appeal only is DISMISSED. 

 

 

 

Entered: December 17, 2025 

 

 

By _____________________________ 

kac/jc 

 

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 

 

 

 

5 “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). 

6 See also MCL 205.732.

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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

Sheena York,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003540

Township Of Mason,

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 281. 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: November 19, 2025

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

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

Page 2

MTT Docket No. 25-003540

Page 2 of 6

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

Sheena York,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003540

Township Of Mason,

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 281. 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: November 19, 2025

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

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

Page 4

MTT Docket No. 25-003540

Page 4 of 6

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 5

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

Page 6

MTT

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Read document text excerpt

Page 1

RECEIVED 

AUG 

0 12025 

MICHawmie TAX TRIBUS 

. 

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) 279, you MUST submit a copy of the notice giving rise to the appeal 

(e.g. 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 defauit. 

Section 1: Petitioner’s Contact information 

First Name 

M.L 

Last 

Name/Company Name 

| 

oneena 

| 

ov 

Mailing 

ress 

(Nq., 

Street, 

P.O. 

Box or Rural Route) 

[55d Toavine™ $F 

City or Town 

. 

State 

ZiP Code 

p 

Union 

MUTA 

20 

Telephong.Number 

\ 

“ 

w 

AA- K-20 

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

IN JOSE 

mama] 

- CONN 

J 

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

First Name 

LEN 

Last Name 

Firm Name (if any) 

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

Cily or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information 

How many 

if you are appealing mare than one parcel, are they contiguous or adjoining? 

parcels are you | [] yesr 

No** 

appealing? 

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

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

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

[if multiple, list first property's address] 

mba ne SE 

Unibn mi 

4al30

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check all that apply) 

[1] True Cash and Taxable Value 

[J Poverty Exemption 

Taxable Value Only (calculation) 

[3 Disabled Veterans Exemption 

J Uncapping of Taxable Value 

[J Etigible Manufacturing Personal Property (ESA) 

[O Exemption from Taxation (other than the denial of a 

O Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Mh pirpese Cully 

built a small & belies Nome 

26 And 

Ml 

could alors! to ve 

(in this area 

. Wd 

ALSO cont ac fect mu [ocal Sovnship ~Cor eStimadest 

Prope hy avs. Wil Searcy 

on RS 4A whine 

Lr 00a properies. My assessest value seems 

to De NEN dux Ho the Close PDX Mikey 

Ho lake 

PrPees 

There are larger NIMES wen (Moye 

acreage Hak 

Nave a 

lower taxa value. WL 

XSpect-ullyy Vegquest a RASS eSSMend 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: K0AS 

Did you protest the assessment at a Board of Review (BOR)? [4] Yes 

[I] No 

if Yes, check which BOR you attended AND attach the BOR decision: BT 

march 

Od July 

O December 

R 

. 

if No, check the applicable reason(s): 

“Die 

Nast Yeceivil HOY. Secs oN 

[| Not required to attend 

[J Assessment Change Notice was not received by Petitioner 

0 Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

[m} Appealing within 38 days of State Tax Commission Order

Page 3

’ 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

4 _ Blo 0 ~ ol EN 

_ ale — Blo 

Classification of Property: 

Real 

Personal 

(checkone) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

O0 

$233790 

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

Current Taxable Value as established by the BOR: $ 24S 

= 

i 

134d 

What do you believe is the fair market value (also known as True Cash Value)? 

3 

~ 

[07 

500,000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

Pp 

S 250,000 

CA 

{ 

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

Section 8: Classification Information *Only the MI Dep't of Treasury may appeal this issue to the Tribunai* 

Parcel Identification Number: m _ lo 0 . o\R ete 

U7 — Ole 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

If improved property, how is the property currently being used? Nomestea a 

ifimproved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

ves 

a 

No 

Are you appealing ONLY the denial of

Page 5

Ne

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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

Sheena York,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003540

Township Of Mason,

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: October 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

Sheena York,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003540

Township Of Mason,

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: October 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

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.

Read document text excerpt

Page 1

RECEIVED 

AUG 

0 12025 

MICHawmie TAX TRIBUS 

. 

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) 279, you MUST submit a copy of the notice giving rise to the appeal 

(e.g. 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 defauit. 

Section 1: Petitioner’s Contact information 

First Name 

M.L 

Last 

Name/Company Name 

| 

oneena 

| 

ov 

Mailing 

ress 

(Nq., 

Street, 

P.O. 

Box or Rural Route) 

[55d Toavine™ $F 

City or Town 

. 

State 

ZiP Code 

p 

Union 

MUTA 

20 

Telephong.Number 

\ 

“ 

w 

AA- K-20 

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

IN JOSE 

mama] 

- CONN 

J 

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

First Name 

LEN 

Last Name 

Firm Name (if any) 

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

Cily or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information 

How many 

if you are appealing mare than one parcel, are they contiguous or adjoining? 

parcels are you | [] yesr 

No** 

appealing? 

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

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

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

[if multiple, list first property's address] 

mba ne SE 

Unibn mi 

4al30

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check all that apply) 

[1] True Cash and Taxable Value 

[J Poverty Exemption 

Taxable Value Only (calculation) 

[3 Disabled Veterans Exemption 

J Uncapping of Taxable Value 

[J Etigible Manufacturing Personal Property (ESA) 

[O Exemption from Taxation (other than the denial of a 

O Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Mh pirpese Cully 

built a small & belies Nome 

26 And 

Ml 

could alors! to ve 

(in this area 

. Wd 

ALSO cont ac fect mu [ocal Sovnship ~Cor eStimadest 

Prope hy avs. Wil Searcy 

on RS 4A whine 

Lr 00a properies. My assessest value seems 

to De NEN dux Ho the Close PDX Mikey 

Ho lake 

PrPees 

There are larger NIMES wen (Moye 

acreage Hak 

Nave a 

lower taxa value. WL 

XSpect-ullyy Vegquest a RASS eSSMend 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: K0AS 

Did you protest the assessment at a Board of Review (BOR)? [4] Yes 

[I] No 

if Yes, check which BOR you attended AND attach the BOR decision: BT 

march 

Od July 

O December 

R 

. 

if No, check the applicable reason(s): 

“Die 

Nast Yeceivil HOY. Secs oN 

[| Not required to attend 

[J Assessment Change Notice was not received by Petitioner 

0 Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

[m} Appealing within 38 days of State Tax Commission Order

Page 3

’ 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

4 _ Blo 0 ~ ol EN 

_ ale — Blo 

Classification of Property: 

Real 

Personal 

(checkone) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

O0 

$233790 

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

Current Taxable Value as established by the BOR: $ 24S 

= 

i 

134d 

What do you believe is the fair market value (also known as True Cash Value)? 

3 

~ 

[07 

500,000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

Pp 

S 250,000 

CA 

{ 

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

Section 8: Classification Information *Only the MI Dep't of Treasury may appeal this issue to the Tribunai* 

Parcel Identification Number: m _ lo 0 . o\R ete 

U7 — Ole 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

If improved property, how is the property currently being used? Nomestea a 

ifimproved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

ves 

a 

No 

Are you appealing ONLY the denial of

Page 5

Ne

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.