Shosean Turner, Petitioner V City Of Detroit, 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 

Shosean Turner, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003570 

 

City of Detroit, 

 

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 September 30, 2024, because Petitioner did not properly complete the 

petition or pay the required petition filing fee. On November 6, 2024, 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 shall 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. 24-003570 

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: December 5, 2024 

 

 

By _____________________________ 

bw/jcr 

 

PROOF OF SERVICE 

 

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

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

or email addresses on file, as 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

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

Shosean Turner, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003570 

City of Detroit,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

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

entered an order holding Petitioner in default on September 30, 2024.1 Petitioner was 

required to cure the default 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 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 the documentation and/or petition filing fee required by the September 

30, 2024 default order, (2) file a Motion to Set Aside Default, (3) pay the $25.00 Motion 

fee, and (4) file proof the Motion and a copy of the documentation and/or petition filing 

fee were served on Respondent. The foregoing must be filed with the Tribunal within 14 

days of the entry of this Order.

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

TTR 231.3 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 6, 2024

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 also MCL 205.732.

Page 2

MTT Docket No. 24-003570

Page 2 of 5

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

Shosean Turner

14668 Archdale

Detroit , MI 48227

Page 4

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

Shosean Turner, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003570 

City of Detroit,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

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

entered an order holding Petitioner in default on September 30, 2024.4 Petitioner was 

required to cure the default 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 dismissal of the case for failure to timely comply with 

this Order.5 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 the documentation and/or petition filing fee required by the September 

30, 2024 default order, (2) file a Motion to Set Aside Default, (3) pay the $25.00 Motion 

fee, and (4) file proof the Motion and a copy of the documentation and/or petition filing 

fee were served on Respondent. The foregoing must be filed with the Tribunal within 14 

days of the entry of this Order.

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

TTR 231.6 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 6, 2024

4 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).” 

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

6 See also MCL 205.732.

Page 5

MTT Docket No. 24-003570

Page 5 of 5

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Shosean Turner,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003570

City of Detroit,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

Page 2

MTT Docket No. 24-003570

Page 2 of 7

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: November 4, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

Shosean Turner

14668 Archdale

Detroit , MI 48227

Page 4

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

Shosean Turner,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003570

City of Detroit,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment.

Page 5

MTT

Page 6

S

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

Page 1

RECEIVED 

SEE 

OCT 222024 

Hy 

fe, 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 24-003570-TT 

Section 1: Respondent's Contact Information 

First Name: 

MIL: 

Last Name/Company Name/Unit of Government: 

Kyria 

Jones 

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

County: 

Pp 

2 Woodward Ave ste 804 

Wayne 

City or Town: 

State: 

ZIP Code: 

Detroit 

MI 

48226 

Telephone Number: 

Fax Number: 

313-224-3022 

313-224-9400 

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

taxtribunal@detroitmi.gov 

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

First Name: 

Last Name: 

Firm Name {if any): 

Address (No., Street, £.0. Box or Rural Route): 

City or Town: 

State: 

ZIP Code: 

Telephone Number: 

Fax Number: 

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

Section 3: Subject Property Information 

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

ves 

[1 No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

[Ives 

[Ono 

Not Applicable

Page 2

Rr 

& 

Feed 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

In accordance with the Michigan Constitution as amended by Proposal A of 1994, once 

there is a transfer of ownership (sale of the property), the taxable value is uncapped and 

increases to the assessed value in the calendar year following the year of the transfer. 

The property transferred in 2023, which caused the property to uncap in 2024. This is a 

valid uncapping. 

Section 5: Jurisdictional Issues 

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Did Petitioner protest the assessment at a Board of Review (BOR)? [1] Yes 

No 

If yes, check which BOR Petitioner attended: [| March 

[| July 

[l} December 

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

O No 

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

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

[ | Yes 

[ 

INo 

If yes, cite the Board's authority. 

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

[ No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[7 ves 

No 

If so, what Is the issue date? 

IF PETITIONER iS APPEALING THE UNCAPPING OF TAXABLE VALUE

Page 3

& 

a 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

a No 

If Yes, check which BOR Petitioner attended: [] March 

[] uly 

[J] December 

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

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at a BOR? O Yes 

[ml] No 

If Yes, check which BOR Petitioner attended: [] March 

[] uly 

[] December 

Tax Year(s) denied: 

List the date the exemption was denied: 

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

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 6: Valuation Information use the muttiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

22071228. 

Classification of Property: 

Real 

Personal 

(check one) 

[m] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

A 

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

$51,300 

Current Taxable Value as established by the BOR: 

$51,300 

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

$102,589 

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

$51,300 

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

Signature “required |

Page 4

Michigan Deparment of Treasury, 

THIS 

1S NOT A TAX BILL 

L-4400 

1019 {Rev, 11-23) 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of P.A, 206 of 1893, Sec. 211.24 {c) and Sec.211.34c, as amended. Thisisa 

model assessment notice to be used by the local assessor. 

. 

FROM: 

PARCEL IDENTIFICATION 

CITY OF DETROIT 

OFFICE OF THE ASSESSOR 

PARCEL NUMBER: 

22071228. 

2 WOODWARD AVE., SUITE 804 

PROPERTY ADDRESS: 

14668 ARCHDALE 

DETROIT, MI 48226 

NAME AND ADDRESS OF OWNER OR PERSON 

PRINCIPAL RESIDENCE EXEMPTION 

NAMED ON ASSESSMENT ROLL 

% Exempt As "Homeowners Principal Residence": 

.00% 

14668 ARCHDALE 

% Exempt As "Qualified Agricultural Property": 

.00% 

TURNER, SHOSEAN 

% Exempt As "MBT Industrial Personal": 

.00% 

GROSSE POINTE MI 48236 

% Exempt As "MBT Commercial Personal: 

.00% 

Exempt As "Qualified Forest Property": 

1] Yes 

Xl No 

Exempt As "Development Property": 

[] Yes 

x] No 

Legal Description: E ARCHDALE 85 CROWN POINT SUB 139 P33 PLATS, 

WCR 22/27 40X 172.46 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

({RESIDENTIAL-IMPROVED) 

PRIOR YEAR'S CLASSIFICATION: 

401 

(RESIDENTIAL-IMPROVED) 

The change in taxable value will increase/decrease 

| PRIOR AMOUNT | CURRENT TENTATIVE | CHANGE FROM 

your tax bill for this year by approximately: 

YEAR: 

AMOUNT YEAR: 

PRIOR YEAR TO 

$0 

2023 

2024

Page 5

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Shosean Turner,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003570

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to properly complete the petition and may have failed to pay the full 

required fee for the filing of the petition. See TTR 277 and 267. As such, the appeal is 

not properly pending. Petitioner must complete the petition by providing all information 

required by each applicable section, return the completed petition, and pay the 

additional fee amount required for the filing of the petition, if any, within 14 days of the 

entry of this Order. The petition shall note the docket number assigned by the Tribunal. 

Small Claims petition forms and 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: September 30, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003570

Page 2 of 5

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 219(5)

Page 3

Shosean Turner

14668 Archdale

Detroit , MI 48227

Page 4

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

Shosean Turner,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003570

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to properly complete the petition and may have failed to pay the full 

required fee for the filing of the petition. See TTR 277 and 267. As such, the appeal is 

not properly pending. Petitioner must complete the petition by providing all information 

required by each applicable section, return the completed petition, and pay the 

additional fee amount required for the filing of the petition, if any, within 14 days of the 

entry of this Order. The petition shall note the docket number assigned by the Tribunal. 

Small Claims petition forms and 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: September 30, 2024

Patricia L. Halm, Tribunal Chair

Page 5

MTT Docket No. 24-003570

Page 5 of 5

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

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

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

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

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

that business day. A submission by email to the email address

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

Page 1

RECEIVED 

weran 

GA 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNA AL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, 

DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

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

(e.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 default. 

Section 1: Petitioner’s Contact Information 

First Name 

mM. 

Last Name/Company Name 

J} 

Ahps ean 

[Cuanet 

Mailing Address (No., Street, P.0. Box or Rural Route) 

[lle 

Bp chda Je 

City or Towh 

State 

ZIP Code 

Ral 

mz 

| 4227) 

elephon 

umber 

-35Y 

| 

—988Y 

ax 

Number 

E-mail — 3/2 

not enter unless you want MTT to send all correspondence via e-mail) 

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

First Name 

+ 

| Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP? Code 

Telephone Number 

Fax Numba 

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

Section 3: Subject Property Information 

- 

How many 

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

parcels areyou | [] vest 

J No

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

[1 True Cash and Taxable Vaiue 

[J Poverty Exemption 

J Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

# Uncapping of Taxable Value 

{J Eligible Manufacturing Personal Property (ESA) 

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

[1 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

= oy Qyrec cod og Ase Zerit 

Ox Lalwe 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

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

[ml] No 

if Yes, check which BOR you attended AND attach the BOR decision: [} March 

[} July 

J December 

If No, check the applicable reason(s): 

[| Not required to attend 

R 

Assessment Change Notice was not received by Petitioner 

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

Appealing within 35 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 ruse the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

Classification of Property: 

+ 

Personal 

{check one} 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Current Taxable Value as established by the BOR: 

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

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

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 Dept of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one} 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

What do you believe is the property's classification? 

bei 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

if improved property, how is the property currently being used? 

If improved 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? 

0 Yes 

(m 

No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

(} Yes 

0 

No 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater 

of the State Equalized Value or Taxable Value in contention. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus 

$25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If your property is NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $25.00 for each additional parcel, as indicated above, 

if your property is 

NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Sig nature *Required 

Petitioner or Attorney/Authorized Representative’s Signature: 

Ist

Page 5

Coleman A. Young Municipal Center 

2 Woodward Avenue, Suite 105 

Detroit, Michigan 48226

Page 6

Shesecn

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

Shosean Turner,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003570

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 279. Further, an electronic 

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 30, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

Shosean Turner

14668 Archdale

Detroit , MI 48227

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

Shosean Turner,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003570

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 279. Further, an electronic 

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 30, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

RECEIVED 

weran 

GA 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNA AL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, 

DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

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

(e.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 default. 

Section 1: Petitioner’s Contact Information 

First Name 

mM. 

Last Name/Company Name 

J} 

Ahps ean 

[Cuanet 

Mailing Address (No., Street, P.0. Box or Rural Route) 

[lle 

Bp chda Je 

City or Towh 

State 

ZIP Code 

Ral 

mz 

| 4227) 

elephon 

umber 

-35Y 

| 

—988Y 

ax 

Number 

E-mail — 3/2 

not enter unless you want MTT to send all correspondence via e-mail) 

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

First Name 

+ 

| Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP? Code 

Telephone Number 

Fax Numba 

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

Section 3: Subject Property Information 

- 

How many 

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

parcels areyou | [] vest 

J No

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

[1 True Cash and Taxable Vaiue 

[J Poverty Exemption 

J Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

# Uncapping of Taxable Value 

{J Eligible Manufacturing Personal Property (ESA) 

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

[1 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

= oy Qyrec cod og Ase Zerit 

Ox Lalwe 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

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

[ml] No 

if Yes, check which BOR you attended AND attach the BOR decision: [} March 

[} July 

J December 

If No, check the applicable reason(s): 

[| Not required to attend 

R 

Assessment Change Notice was not received by Petitioner 

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

Appealing within 35 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 ruse the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

Classification of Property: 

+ 

Personal 

{check one} 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Current Taxable Value as established by the BOR: 

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

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

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 Dept of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one} 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

What do you believe is the property's classification? 

bei 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

if improved property, how is the property currently being used? 

If improved 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? 

0 Yes 

(m 

No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

(} Yes 

0 

No 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater 

of the State Equalized Value or Taxable Value in contention. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus 

$25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If your property is NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $25.00 for each additional parcel, as indicated above, 

if your property is 

NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Sig nature *Required 

Petitioner or Attorney/Authorized Representative’s Signature: 

Ist

Page 5

Coleman A. Young Municipal Center 

2 Woodward Avenue, Suite 105 

Detroit, Michigan 48226

Page 6

Shesecn

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.