Record Finder / 26-000373-TT
Michigan
Sheri Flaniken, Petitioner V City Of Detroit, Respondent
- Petitioner
- Sheri Flaniken
- Respondent
- City Of Detroit
Case overview
- Docket number
- 26-000373-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Wayne
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 4 | Order of Dismissal | Not recorded | Not recorded | 03/24/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 03/24/2026 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 03/24/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 01/20/2026 | $0.00 | Download |
Documents
Order_of_Dismissal.2026-03-24_09-31-04.0000.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 Sheri Flaniken, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000373 City of Detroit, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: The petition was not filed on or before July 31 of the tax year appealed, as required by MCL 205.735a, or within 30 days of the issuance of a July or December Board of Review Decision, as required by MCL 211.53c. As such, and inasmuch as the Tribunal has no equitable power to waive or otherwise disregard statutory filing requirements and deadlines, it has no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the
Page 2
MTT Docket No. 26-000373 Page 2 of 6 motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal. Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: March 24, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
Page 3
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 Sheri Flaniken, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000373 City of Detroit, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: The petition was not filed on or before July 31 of the tax year appealed, as required by MCL 205.735a, or within 30 days of the issuance of a July or December Board of Review Decision, as required by MCL 211.53c. As such, and inasmuch as the Tribunal has no equitable power to waive or otherwise disregard statutory filing requirements and deadlines, it has no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the
Page 4
MTT Docket No. 26-000373 Page 4 of 6 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
Page 5
STAT
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.
Flaniken.pdfRead complete document text →
Read document text excerpt
Page 1
RECEIVED pe JAN g 9 2026 rats MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON i. BROWN, DPA GOVERNOR LANSING DIRECTOR Sheri Flaniken , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. City Of Detroit , Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 22024014. (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is real x personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? ___Yes x No. (If no, separate Petitions are required for each non- contiguous parcel.) 4. Are all of the parcels of personal property located on a parcel of real property under appeal? x__Yes___ No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 6. The property identified above is classified as
Page 2
MTT Docket No. Page 2 of 4 10. 11. 12. 13. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunals authority over the assessment or assessments at issue (attach additional page if necessary): The denial letter was dated December 9,2025 the letter was not received by myself until January 5, 2026. The letter stated you are allowed 30 days from the dated latter to file an appeal not allowing property owners enough time to file or get information on how to file anappeal. The property or properties at issue are located in Wayne County. The property or properties’ address is: 18019 sorrento street, Detroit, Ml 48235 The assessment or assessments at issue were established by the (applicable local governmental unit): City of Detroit Petitioner's legal residence or principal office address is: 18019 sorrento street, Detroit, Ml 48235 This appeal involves issues relating to the (check all that are applicable): the property or properties’ true cash and taxable values the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition orloss? Yes No
Page 3
MTT Docket No. Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior tax year or years (attach additional page if necessary: 16. The values for the property identified above as established by Respondent's Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 19. Petitioner requests the following relief (attach additional page if necessary): | am requesting tax relief for 2025. | have been struggling financially for most of 2025. 1am asking for partial relief , at this point whatever help is granted is appreciated . The deadline dates will be hard to meet at this time.
Page 4
MTT Docket No. Page 4 of 4 0 Signature of ly gps doll eosenave or, if none, Petitioner: Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: Sheri Flaniken Email Address: Saflaniken@hfcc.edu Mailing Address: 18019 Sorrento street, Detroit, MI 48235 Telephone Number: 248-866-0107 Date; January 7, 2025
Page 5
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” Dacember 9 2026
by
DISTRICT Z
+
BER:
-63330
2026 HCEAMBER BOARD OF REVIEW PUTITION NUMBER:
D:63330
In accordance with General
Property:
‘of Review has considered your 2025
. described property.
ax Act MCL 214.74, BY
i
homeowner's properly tax
exemptio
The homeowner's property tax exemption has been DENIED, {Reason for denial below)
Household exceeds income guidelines
* YOU ARE RESPONSIBLE FOR PAYING FOR THE 2025 SUMMER and WINTE}
Ifyou disagree with the Board of Reviews decision, further appeal may
by
_
within 30 days of this notice. Information on how. to appeal including the
-www.michigan.govftaxtrib .You can print-the ‘petition that applies to
Ic
along:
with:
this
“notice:
to.
‘Michigan
‘Tax Tribunal. at’
P.O
;
an Tax Tribun
wvailable online.
completed fo
=
.
"Before Appe
2025.
Assessed Value
2025
Taxable Value
IFyou have any questions regarding
thi
ice
313-224-3035,
S
reg
ing this noice bl
f the Assessor
Sincerely,
Christen Talifer
Board of Review SecretaryPage 6
Cheer FlAnikeen 00 9 < OvTen EN Feceived Del: MT (FIRS JAN 720 2026 N LARA Mich a J Ax Toh und PO. Box 3032 Lansing, ML 96909
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.
SC_Notice_of_Docket_Number.2026-03-24_09-28-26.0000.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 Sheri Flaniken, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000373 City of Detroit, 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 24, 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 Sheri Flaniken, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000373 City of Detroit, 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 24, 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.
Flaniken.pdfRead complete document text →
Read document text excerpt
Page 1
RECEIVED pe JAN g 9 2026 rats MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON i. BROWN, DPA GOVERNOR LANSING DIRECTOR Sheri Flaniken , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. City Of Detroit , Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 22024014. (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is real x personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? ___Yes x No. (If no, separate Petitions are required for each non- contiguous parcel.) 4. Are all of the parcels of personal property located on a parcel of real property under appeal? x__Yes___ No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 6. The property identified above is classified as
Page 2
MTT Docket No. Page 2 of 4 10. 11. 12. 13. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunals authority over the assessment or assessments at issue (attach additional page if necessary): The denial letter was dated December 9,2025 the letter was not received by myself until January 5, 2026. The letter stated you are allowed 30 days from the dated latter to file an appeal not allowing property owners enough time to file or get information on how to file anappeal. The property or properties at issue are located in Wayne County. The property or properties’ address is: 18019 sorrento street, Detroit, Ml 48235 The assessment or assessments at issue were established by the (applicable local governmental unit): City of Detroit Petitioner's legal residence or principal office address is: 18019 sorrento street, Detroit, Ml 48235 This appeal involves issues relating to the (check all that are applicable): the property or properties’ true cash and taxable values the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition orloss? Yes No
Page 3
MTT Docket No. Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior tax year or years (attach additional page if necessary: 16. The values for the property identified above as established by Respondent's Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 19. Petitioner requests the following relief (attach additional page if necessary): | am requesting tax relief for 2025. | have been struggling financially for most of 2025. 1am asking for partial relief , at this point whatever help is granted is appreciated . The deadline dates will be hard to meet at this time.
Page 4
MTT Docket No. Page 4 of 4 0 Signature of ly gps doll eosenave or, if none, Petitioner: Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: Sheri Flaniken Email Address: Saflaniken@hfcc.edu Mailing Address: 18019 Sorrento street, Detroit, MI 48235 Telephone Number: 248-866-0107 Date; January 7, 2025
Page 5
35
77430
ER
age 457%
jrrcioal Gente
Fax; 1339)
%0Y.
Coteman
i yoner
MUTT;
pages
JR
Tiers
Acorn
js
wet A se
TT —
” Dacember 9 2026
by
DISTRICT Z
+
BER:
-63330
2026 HCEAMBER BOARD OF REVIEW PUTITION NUMBER:
D:63330
In accordance with General
Property:
‘of Review has considered your 2025
. described property.
ax Act MCL 214.74, BY
i
homeowner's properly tax
exemptio
The homeowner's property tax exemption has been DENIED, {Reason for denial below)
Household exceeds income guidelines
* YOU ARE RESPONSIBLE FOR PAYING FOR THE 2025 SUMMER and WINTE}
Ifyou disagree with the Board of Reviews decision, further appeal may
by
_
within 30 days of this notice. Information on how. to appeal including the
-www.michigan.govftaxtrib .You can print-the ‘petition that applies to
Ic
along:
with:
this
“notice:
to.
‘Michigan
‘Tax Tribunal. at’
P.O
;
an Tax Tribun
wvailable online.
completed fo
=
.
"Before Appe
2025.
Assessed Value
2025
Taxable Value
IFyou have any questions regarding
thi
ice
313-224-3035,
S
reg
ing this noice bl
f the Assessor
Sincerely,
Christen Talifer
Board of Review SecretaryPage 6
Cheer FlAnikeen 00 9 < OvTen EN Feceived Del: MT (FIRS JAN 720 2026 N LARA Mich a J Ax Toh und PO. Box 3032 Lansing, ML 96909
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.