Sotir Sema, Petitioner V City Of St. Clair Shores, 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 

Sotir Sema, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002615 

 

City of St. Clair Shores, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER DENYING PETITIONER’S MOTION TO ADJOURN 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

On March 26, 2026, the parties filed a Stipulation for Entry of Consent Judgment. The 

Tribunal has reviewed the Stipulation and finds that it comports with the mandates of 

State law.1 As a result, the Tribunal shall enter the Stipulation. 

 

On March 19, 2026, Petitioner filed a Motion to Adjourn, requesting that the hearing in 

the case be adjourned due to Petitioner’s illness. Because the parties’ Stipulation is 

being entered, a hearing is no longer necessary. Given this, Petitioner’s motion will be 

denied as moot. Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Adjourn is DENIED. 

 

IT IS FURTHER ORDERED that the Joint Stipulation for Entry of Consent Judgment 

including all attachments, terms and conditions is GRANTED and ADOPTED, unless 

otherwise indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s taxable values within 20 days of entry of this Consent 

Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002615 

Page 2 of 2 

 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2020, through June 30, 2022, at the rate of 4.25%, 

(ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after 

December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 

2023, through December 31, 2023, at the rate of 8.25%, (v) after December 31, 2023, 

through June 30, 2024, at the rate of 9.30%, (vi) after June 30, 2024, through December 

31, 2024, at the rate of 9.50%, (vii) after December 31, 2024, through June 30, 2025, at 

the rate of 9.47%, (viii) after June 30, 2025, through December 31, 2025, at the rate of 

8.66%, and (ix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%. 

 

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

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

 

By: /s/ Patricia L. Halm 

Entered: March 27, 2026 

sb 

 

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Sotir Sema 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\% 

MTT Docket No. 25-002615 

City of St. Clair Shores 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(EXEMPTION) 

1. 

The subject property is in Macomb 

County. 

2. 

Property Parcel No: 09-14-34-207-010 

. (If more 

than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form 

addressing all other parcels at issue.) 

3. The property identified above shall be granted an exemption under MCL 211.7u 

for the 2025 

tax year(s); the amount of the exemption is 

100 

%. 

4. 

The property's taxable value (TV), as confirmed by the Board of Review, for the tax 

year(s) at issue: 

Tax year 

Taxable Value 

2025 

88,622 

5. 

The TV for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

Taxable Value 

2025 

0 

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

Page 2

MTT Docket No. 25-002615 

Page 2 of 2 

6. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of this Consent Judgment including, but not limited to, the joint 

payment of the refund, the waiver of interest, etc. (attach additional page if 

necessary): 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

Seder Secce 2 — 

Printed Name: 

Sa7TIR 

SEMA 

Date: 

_ Mer cl 24 Soil 

Signature of Respondent's authorized representative: 

M_o ome 

Bus 

— 

Printed Name: Melissa Listenbee 

Date: 

3-26-26

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

RECEIVEL 

MAR 2 4 2026 

En, 

pig 

, 

Gl J 

MICHIGAN TAX TRIBUNAI 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

, 

Spt 

Sema. 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 2.5 — OO26 15 

Assessm9 Dofalment 

ely ic. shores, 

Respdndent(s) 

MOTION TO ADJOURN 

1. 

[wish this Tribunal to adjourn the hearing scheduled for 

Mass 5,026 tyme 10,00 BY 

2. 

Good cause exists to grant the adjournment because: 

Recens 

Clern.s 

We 

or tenSt10v2 fled 

Ln tle aw weeds. pal 

$Oinssr 

Hecover go Lin lid 

1% dy 

3. 

lask this Tribunal to grant my request to adjourn. 

Party/Representative (sign here) 

SorTIRr 

SEMA 

[Print/type name of person signing] 

I certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

— 

March 

19 [2026 

Serr Sewd

Page 2

40 RANTS SOS 

DRA SF 

8 

AT TESA AUR 

TYE BD 

3 

To: saTE of tuchigar 

NT 

Arent of Lt cerns ing an 

CHI GAN 

Bol ministrative 

Tax 

Taibumal: 

ee 

2 OX 

30 2.32 

Recei

og 

Ml 

#8903, 

MAR

23 

LaNSIN 

/ 

: 

LARA

ABSOS-TTEEEE 

spp 

pe 

led pg 

J Regu latory Aff

Heariug Saver

Pe

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 

Sotir Sema, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002615 

 

City of St. Clair Shores, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER DENYING PETITIONER’S MOTION TO ADJOURN 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

On March 26, 2026, the parties filed a Stipulation for Entry of Consent Judgment. The 

Tribunal has reviewed the Stipulation and finds that it comports with the mandates of 

State law.1 As a result, the Tribunal shall enter the Stipulation. 

 

On March 19, 2026, Petitioner filed a Motion to Adjourn, requesting that the hearing in 

the case be adjourned due to Petitioner’s illness. Because the parties’ Stipulation is 

being entered, a hearing is no longer necessary. Given this, Petitioner’s motion will be 

denied as moot. Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Adjourn is DENIED. 

 

IT IS FURTHER ORDERED that the Joint Stipulation for Entry of Consent Judgment 

including all attachments, terms and conditions is GRANTED and ADOPTED, unless 

otherwise indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s taxable values within 20 days of entry of this Consent 

Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002615 

Page 2 of 2 

 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2020, through June 30, 2022, at the rate of 4.25%, 

(ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after 

December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 

2023, through December 31, 2023, at the rate of 8.25%, (v) after December 31, 2023, 

through June 30, 2024, at the rate of 9.30%, (vi) after June 30, 2024, through December 

31, 2024, at the rate of 9.50%, (vii) after December 31, 2024, through June 30, 2025, at 

the rate of 9.47%, (viii) after June 30, 2025, through December 31, 2025, at the rate of 

8.66%, and (ix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%. 

 

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

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

 

By: /s/ Patricia L. Halm 

Entered: March 27, 2026 

sb 

 

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Sotir Sema 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\% 

MTT Docket No. 25-002615 

City of St. Clair Shores 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(EXEMPTION) 

1. 

The subject property is in Macomb 

County. 

2. 

Property Parcel No: 09-14-34-207-010 

. (If more 

than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form 

addressing all other parcels at issue.) 

3. The property identified above shall be granted an exemption under MCL 211.7u 

for the 2025 

tax year(s); the amount of the exemption is 

100 

%. 

4. 

The property's taxable value (TV), as confirmed by the Board of Review, for the tax 

year(s) at issue: 

Tax year 

Taxable Value 

2025 

88,622 

5. 

The TV for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

Taxable Value 

2025 

0 

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

Page 2

MTT Docket No. 25-002615 

Page 2 of 2 

6. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of this Consent Judgment including, but not limited to, the joint 

payment of the refund, the waiver of interest, etc. (attach additional page if 

necessary): 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

Seder Secce 2 — 

Printed Name: 

Sa7TIR 

SEMA 

Date: 

_ Mer cl 24 Soil 

Signature of Respondent's authorized representative: 

M_o ome 

Bus 

— 

Printed Name: Melissa Listenbee 

Date: 

3-26-26

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

RECEIVEL 

MAR 2 4 2026 

En, 

pig 

, 

Gl J 

MICHIGAN TAX TRIBUNAI 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

, 

Spt 

Sema. 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 2.5 — OO26 15 

Assessm9 Dofalment 

ely ic. shores, 

Respdndent(s) 

MOTION TO ADJOURN 

1. 

[wish this Tribunal to adjourn the hearing scheduled for 

Mass 5,026 tyme 10,00 BY 

2. 

Good cause exists to grant the adjournment because: 

Recens 

Clern.s 

We 

or tenSt10v2 fled 

Ln tle aw weeds. pal 

$Oinssr 

Hecover go Lin lid 

1% dy 

3. 

lask this Tribunal to grant my request to adjourn. 

Party/Representative (sign here) 

SorTIRr 

SEMA 

[Print/type name of person signing] 

I certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

— 

March 

19 [2026 

Serr Sewd

Page 2

40 RANTS SOS 

DRA SF 

8 

AT TESA AUR 

TYE BD 

3 

To: saTE of tuchigar 

NT 

Arent of Lt cerns ing an 

CHI GAN 

Bol ministrative 

Tax 

Taibumal: 

ee 

2 OX 

30 2.32 

Recei

og 

Ml 

#8903, 

MAR

23 

LaNSIN 

/ 

: 

LARA

ABSOS-TTEEEE 

spp 

pe 

led pg 

J Regu latory Aff

Heariug Saver

Pe

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

Sotir Sema,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-002615

City Of St. Clair Shores, 

Respondent.

NOTICE OF TELEPHONE HEARING

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

generally 30 minutes in length. 

HEARING DATE:

May 5, 2026 

HEARING TIME:

10:00 AM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

168899778 

 

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

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

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

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

party or parties in default.

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

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

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

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

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

dokumento.

Page 2

MTT Docket No. 25-002615

Page 2 of 13

HEARING INFORMATION – PLEASE READ IMMEDIATELY

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

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

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

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

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

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

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

Tribunal.

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

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

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

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

testimony.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are

Page 3

M

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

Page 1

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

Sotir Sema,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002615

City Of St. Clair Shores,

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.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 25-002615

Page 2 of 9

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.

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: September 2, 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 3

Sotir Sema

22620 Liberty

Saint Clair Shores , MI 48080

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

Sotir Sema,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002615

City Of St. Clair Shores,

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

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

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

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 

 

_____________________________, 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________, 

Respondent(s) 

 

PROOF OF SERVICE 

 

 

___________________________________ states that on ___________________ he/she 

[Name of person serving/mailing petition] 

 

 

[date of service] 

 

served a copy of the ___________________ relative to the above-captioned matter upon: 

 

[Provide name and address of the party/people being served] 

 

________________________________________________ 

 

________________________________________________ 

 

________________________________________________ 

 

________________________________________________ 

 

 

 

 

 

 

 

 

 

 

_________________________________________ 

[Signature of person who is serving/mailing copy] 

 

_________________________________________ 

[Print/type name of person serving/mailing copy] 

 

 

 

 

Sotir Sema

 25-002615

City of St. Clair Shores

Melissa Listenbee

 7-14-25

 answer

7021 0350 0000 4217 9263 

Sotir Sema

22620 Liberty

St. Clair Shores, MI 48080

Melissa Listenbee

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Page 1

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

07/14/2025 12:16 PM

BOARD OF REVIEW DECISION

St. Clair Shores, MI 48081

27600 Jefferson Circle Drive

City of St. Clair Shores

Assessing Department

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to

initiate a new Small Claims appeal. Petition forms are available on this website.”

Please feel free to contact the assessor at the address listed above or call if you have any questions.

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

2025

100.0000

2025

88,622

"BOARD OF REVIEW" TAXABLE VALUE 

88,622

2025 ORIGINAL TAXABLE VALUE 

(If the above amounts are the same, no revisions have occured)

"BOARD OF REVIEW" ASSESSED VALUE 

2025

169,800

169,800

2025 ORIGINAL ASSESSED VALUE

Board of Review Comments:

They have made the following determination based on the information you supplied.

5009-14-34-207-010

The Board has completed their review of parcel number

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary

to compute your assessment and taxable value.

401 (RESIDENTIAL-IMPROVED)

THIS PROPERTY IS CLASSIFIED AS

ST CLAIR SHORES MI 48080

22620 LIBERTY

SEMA, GONE/SOTIR/ CALA, ALKETA

FRESARDS LAKE SUBDIVISION (L3, P189) LOT 65

22620 LIBERTY

5009-14-34-207-010

PROPERTY IDENTIFICATION: (Parcel Code required. Property address

and legal description optional.):

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL:

FROM

2025

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-002615

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of St. Clair Shores (MACOMB)

First Name

Melissa

M.I.

Last Name/Company Name/Unit of Government

Listenbee

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

27600 Jefferson

City or Town

St Clair Shores

State

Michigan

ZIP Code

48081

Telephone Number

586-447-3353

Fax Number

586-445-5245

E-mail Address

listenbeem@scsmi.net

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

First Name

Melissa

M.I.

Last Name

Listenbee

Firm Name (if any)

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

27600 Jefferson

City or Town

St Clair Shores

State

Michigan

ZIP Code

48081

Telephone Number

586-447-3353

Fax Number

586-445-5245

E-mail Address

listenbeem@scsmi.net

Section 3: Subject Property Information

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

Yes

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

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, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Determination unable to be made based off information provided.

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)? 

If yes, check which BOR Petitioner attended: 

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

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? 

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? Yes

If Yes, check which BOR Petitioner attended: March

List the date the BOR denied Petitioner’s Poverty Exemption:

3-18-25

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR? 

Yes

If Yes, check which BOR Petitioner attended:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

March

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: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

09-14-34-207-010

Classification of Property:

Real 

Residential

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

169,800

Current Taxable Value as established by the BOR:

88,622

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

339,600

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

169,800

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

Electronic Signature *Typing your name below will serve as your signature

Respondent or Attorney/Authorized Representative’s Signature: 

/s/

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Page 1

RECEIVED 

JUN 09 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

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 default. 

Section 1: Petitioner’s Contact Information 

First Name 

| DTI RR 

M.1. 

EY 

Name 

Ie yr 

EW 

treet, P.O. Fa a Rural Route) 

(BER 

or 

NT 

et a 

M7 

“080 

Telephone Nymber 

[586 )23( £672 

E-mail Address (do nofenter unless you want MTT to send all correspondence via e-mail) 

Section 2: Petitioner’s Adtorniey{Authorized Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

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

City 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 more than one parcel, are they contiguous or adjoining? 

parcelsareyou 

| [] vest 

[1] No** 

appealing? 

*If 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-adjolning parcel or you will be defaulted. 

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

[If multiple, list first property's address]

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

[J True Cash and Taxable Value 

pA Poverty Exemption 

[0 Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

O Uncapping of Taxable Value 

[O Eligible Manufacturing Personal Property (ESA) 

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

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

We wre depced He + XEMPTION. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

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

[] No 

If Yes, check which BOR you attended AND attach the BOR decision: a March 

O July 

Oa December 

If No, check the applicable reason(s): 

[J Not required to attend 

0 Assessment Change Notice was not received by Petitioner 

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

O Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping

Page 3

a 

2 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel dentification Number: 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established hy 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 «ony the mi Dep't 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) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one} 

Oo 

Agricultural 

Commercial

Page 4

STATE

Page 5

05/

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

Sotir Sema,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002615

City Of St. Clair Shores,

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: July 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

Sotir Sema

22620 Liberty

Saint Clair Shores , MI 48080

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

Sotir Sema,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002615

City Of St. Clair Shores,

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: July 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.

Page 1

RECEIVED 

JUN 09 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

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 default. 

Section 1: Petitioner’s Contact Information 

First Name 

| DTI RR 

M.1. 

EY 

Name 

Ie yr 

EW 

treet, P.O. Fa a Rural Route) 

(BER 

or 

NT 

et a 

M7 

“080 

Telephone Nymber 

[586 )23( £672 

E-mail Address (do nofenter unless you want MTT to send all correspondence via e-mail) 

Section 2: Petitioner’s Adtorniey{Authorized Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

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

City 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 more than one parcel, are they contiguous or adjoining? 

parcelsareyou 

| [] vest 

[1] No** 

appealing? 

*If 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-adjolning parcel or you will be defaulted. 

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

[If multiple, list first property's address]

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

[J True Cash and Taxable Value 

pA Poverty Exemption 

[0 Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

O Uncapping of Taxable Value 

[O Eligible Manufacturing Personal Property (ESA) 

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

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

We wre depced He + XEMPTION. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

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

[] No 

If Yes, check which BOR you attended AND attach the BOR decision: a March 

O July 

Oa December 

If No, check the applicable reason(s): 

[J Not required to attend 

0 Assessment Change Notice was not received by Petitioner 

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

O Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping

Page 3

a 

2 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel dentification Number: 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established hy 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 «ony the mi Dep't 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) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one} 

Oo 

Agricultural 

Commercial

Page 4

STATE

Page 5

05/

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.