Steven D Brawner, Petitioner V City Of Grand Rapids, 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

Steven D Brawner, 

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v

MTT Docket No.25-003837

City Of Grand Rapids,

Respondent.

ORDER OF DISMISSAL

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

Petitioner was placed in default on May 19, 2026, for failing to appear at a duly-

scheduled hearing. Even though Petitioner failed to comply with the order, the Tribunal 

must consider Grimm v Dep’t of Treasury1 prior to the dismissal of this case. In Grimm, 

the Michigan Court of Appeals summarized factors that the Tribunal must 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 

Petitioner’s failure to appear at the hearing and failure to comply with the Order of 

Default 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. 

Therefore,

IT IS ORDERED that this case is DISMISSED. 

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

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

2 Id. at 149.

Page 2

MTT Docket No. 25-003837

Page 2 of 4

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. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 10, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

Steven D Brawner

716 Bates SE

Grand Rapids , MI 49503

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

Steven D Brawner, 

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v

MTT Docket No.25-003837

City Of Grand Rapids,

Respondent.

ORDER OF DISMISSAL

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

Petitioner was placed in default on May 19, 2026, for failing to appear at a duly-

scheduled hearing. Even though Petitioner failed to comply with the order, the Tribunal 

must consider Grimm v Dep’t of Treasury3 prior to the dismissal of this case. In Grimm, 

the Michigan Court of Appeals summarized factors that the Tribunal must 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.4 

Petitioner’s failure to appear at the hearing and failure to comply with the Order of 

Default 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. 

Therefore,

IT IS ORDERED that this case is DISMISSED. 

This order resolves all pending claims in this

Page 5

MTT

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

Steven D Brawner,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 25-003837

City Of Grand Rapids,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in this case and finds that Petitioner failed to appear 

for the duly-noticed hearing scheduled for May 19, 2026. Thus, this case is subject to 

dismissal or a default hearing.1 Prior to dismissal or the scheduling of a default hearing, 

however, the Tribunal finds that placing the absent party in default and ordering an 

explanation and documentation justifying the absence at the proceeding is appropriate.2 

Therefore,

IT IS ORDERED that the absent party is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall submit information and 

documentation as directed above. The response must be filed with the Tribunal and 

served on the opposing party or the opposing party’s authorized representative within 

14 days of entry of this order.3 

Failure to comply with this order may result in dismissal of this case or the scheduling of 

a default hearing, as provided by TTR 237.

By______________________________

Entered: May 19, 2026

 Patricia L. Halm, Tribunal Chair

1 See TTR 247 & TTR 275.

2 See TTR 231 and See Grimm v Department of Treasury, 291 Mich App 140 (2010).

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 25-003837 

Page 2 of 4

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

Steven D Brawner

716 Bates SE

Grand Rapids , MI 49503

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

Steven D Brawner,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 25-003837

City Of Grand Rapids,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in this case and finds that Petitioner failed to appear 

for the duly-noticed hearing scheduled for May 19, 2026. Thus, this case is subject to 

dismissal or a default hearing.4 Prior to dismissal or the scheduling of a default hearing, 

however, the Tribunal finds that placing the absent party in default and ordering an 

explanation and documentation justifying the absence at the proceeding is appropriate.5 

Therefore,

IT IS ORDERED that the absent party is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall submit information and 

documentation as directed above. The response must be filed with the Tribunal and 

served on the opposing party or the opposing party’s authorized representative within 

14 days of entry of this order.6 

Failure to comply with this order may result in dismissal of this case or the scheduling of 

a default hearing, as provided by TTR 237.

By______________________________

Entered: May 19, 2026

 Patricia L. Halm, Tribunal Chair

4 See TTR 247 & TTR 275.

5 See TTR 231 and See Grimm v Department of Treasury, 291 Mich App 140 (2010).

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5).

Page 5

MTT Docket No. 25-003837 

Page 2 of 2

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

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

Steven D Brawner,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-003837

City Of Grand Rapids, 

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 19, 2026 

HEARING TIME:

4:00 PM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

495507942 

 

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. 25-003837

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 automatically included 

in valuation appeals once the assessment has been established for that tax year. For purposes of 

administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit 

documentation and be prepared to discuss subsequent tax year assessments at hearings to be conducted on 

or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year, 

taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at 

the March Board of Review for that year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. 

The following motions and requests may be filed by either party regarding the scheduled hearing. Motions and 

requests may be submitted to the Tribunal by mail or through the Tribunal’s e-filing system. Motions and 

requests 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, motions and requests 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. 

1. Motion to Adjourn: Parties may request the hearing be rescheduled (i.e. adjourned). The motion must be 

submitted to both the Tribunal and the opposing party at least 28 days before the hearing unless there are 

emergency circumstances. The emergency circumstances must be detailed to justify the granting of what

Page 3

MTT Docket No.

Page 4

MT

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Page 1

RECEIVED 

DEC 16 2075 

MICHIGAN TAX TRIBUNAL 

CITY OF GRAND RAPIDS 

CITY 

ASSESSOR 

December 11, 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

Dear Honorable Tribunal Member: 

Enclosed is Respondent's Answer for Docket Number 25-003837. A copy has 

been mailed to the Petitioner along with a copy of the Notice of Denial of 

Disabled Veterans Exemption. 

Please feel free to contact me if you have questions related to this matter. 

Sincerely, 

Acting City Assessor 

Enclosures

Page 2

SEED, 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25-003837 

Section 1: Respondent’s Contact Information 

First Name 

Ml. 

Last Name 

City of Grand Rapids 

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

300 Monroe Ave NW 

City or Town 

State 

ZIP Code 

Grand Rapids 

Ml 

149503 

Telephone Nombre 1 6-456-308 1 

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

assessorgr@greity.us 

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

i 

First Name 

ML 

Last Name 

Lindsey 

Post 

Firm Name {if any) 

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

300 Monroe Ave NW 

City or Town 

State 

ZIP Code 

Grand Rapids 

Ml 

149503 

Fe 

16 456-308 

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

assessorgr@grcity.us 

Section 3: Subject Property Information 

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

Yes 

[J No 

Are the parcels listed by Petitioner contiguous or adjoining? 

if not, list which parcels adjoin one another. 

Cves 

[One 

Not Applicable

Page 3

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 

Pursuant to MCL 211.7b(1)(a) the petitioner did not timely file affidavit 5107 for tax year 

2024. 

The affidavit should have been filed by 12/31/24 however, we received it on September 

24, 2025. 

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)? [mn] Yes 

[No 

#f yes, check which BOR Petitioner attended: (} March 

O July 

0 December 

if no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [_] Yes 

[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? O Yes 

[No 

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? [Hl] Yes 

[Hi] No 

if yes, explain 

is Petitioner appealing from a State Tax Commission Order? 

ves 

[Ino 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption ata BOR? [] Yes 

[Ino 

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

[J July 

[J December 

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

{F 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? [i] Yes 

No 

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

[J wuly 

[7] pecember 

Tax Year(s) denied: 

List the date the exemption was denied: 

2024 

11/12/2025 

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

MCL 211.7b(1)(a) 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Parcel identification Number: 

41-14-31-283-007 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residentiai 

Timber-Cutover 

Developmental 

Ulility 

(check ons) 

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

100,700 

Current Taxable Value as established by the BOR: 

37,010 

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

201,400 

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

100,700 

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

n/a

Page 5

Michigan Department of Treasury 

6055 (Rev. 11-24) 

Notice of Denial of Disabled Veterans Exemption 

Issued under authority of Public Act 206 of 1893, as amended 

With this notice, you are notified that the Disabled Veterans Exemption on the property identified below has been 

denied. If you have questions about the denial, you may contact your local government or follow the appeal procedures 

specified below. 

’ 

Type or print in blue or black ink. 

PAR 

ROPERTY. INFORMATION Type 

@parate form for each proj 

1. Properly Tax Identification Noraber 

2. Name of Local Unit (Check Township or City) 

41-14-31-283-007 

Grand Rapids 

3. County 

. 

N 

Kent 

[1 Township 

City 

4. Street Address of Property (Provide a Complete Address) 

City 

State 

ZIP Code 

716 Bates St SE 

Grand Rapids 

Mi 

49503 

5. Name of Owner (First, Middle, Last) 

Steven D Brawner 

6. Owner's Daylims Telephone Number 

7. Owner's Email Address 

8. Malling Address if Different than Property Address 

City 

State 

ZiP Code 

N 

9. Your exemption was denied/adjusted for the following reason: 

Ml a. The owner is neither a disabled veteran who qualifies for the exemption nor the unremarried

Page 6

$

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Steven D Brawner,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003837

City Of Grand Rapids,

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.

Users who file documents with the Michigan Tax Tribunal are advised that filed 

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 25-003837

Page 2 of 7

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

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.

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: December 16, 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

Steven D Brawner

716 Bates SE

Grand Rapids , MI 49503

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

Steven D Brawner,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003837

City Of Grand Rapids,

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

Page 5

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

RECEIVED 

NOV 21 2025 

SATE, 

J 

Gi 

MICHIGAN TAX TRIBUNAL 

lsat 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner's Contact Information 

RY 

ML 

Last Name{Company Name 

leven 

Brawne 

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

7/6 

[dates 

City or Town 

. 

State 

ZIP Code, 

Grrano! Repids 

il 

298503 

Telephone Number 

i 

le 

765-5670 

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

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

I. 

First Name 

Ml. 

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 

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

parcelsareyou | [7] yes* 

No** 

appealing? 

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

/ 

+f no, you must file separate appeals for each non-contiguous or non-adjoining parce! or you will be defaulted. 

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

[If multiple, list first property's address] 

7/6 

[u7es 

SE 

Grace! Ropicts 

mI 9503

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 (check ali that appty) 

{1 True Cash and Taxable Value 

[0 Poverty Exemption 

[J Taxable Value Only (calculation) 

0] Disabled Veterans Exemption 

[] Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

1 Exemption from Taxation (other than the denial of a 

OO Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

— 

A 

haol 

ra 

I~ 

The 

popes 

woo 

Kk 

o-of 

theo ytt 

it 

get 

te 

Yh 

peeescn 

ofFicc, 

+ 

have 

been 

t 

ose bodes 

Stace 

2020 

a not 

stil 

5 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

202.8 

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

No 

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

[1] July 

Od December 

If No, check the applicable reason(s): 

Not required to attend 

[Ml] Assessment Change Notice was not received by Petitioner 

[I] 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 *use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

Lf] -)u -31 -283-007 

Classification of Property: 

Real 

Personal 

{check one} 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Gutover 

Developmental 

Utility 

{check one) 

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

/ O07, 

¥0O 

Current Taxable Value as established by the BOR: 

3 ¥,7857 

What do you believe is the fair market value {also known as True Cash yy 

a) 

Multiply the True Cash Vaiue 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 *oniy 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} 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timbaer-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

{check one} 

J 

Agricuftural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

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

\fimproved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. 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? 

Yes 

[J No 

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

of ves 

[I No 

if you answered yes io 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 206.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Feels: 

$100,000.00 and under 

$126.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

#f your property is NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is:

Page 5

Mich

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

Steven D Brawner,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003837

City Of Grand Rapids,

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: December 11, 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

Steven D Brawner

716 Bates SE

Grand Rapids , MI 49503

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

Steven D Brawner,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003837

City Of Grand Rapids,

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: December 11, 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 

NOV 21 2025 

SATE, 

J 

Gi 

MICHIGAN TAX TRIBUNAL 

lsat 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner's Contact Information 

RY 

ML 

Last Name{Company Name 

leven 

Brawne 

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

7/6 

[dates 

City or Town 

. 

State 

ZIP Code, 

Grrano! Repids 

il 

298503 

Telephone Number 

i 

le 

765-5670 

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

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

I. 

First Name 

Ml. 

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 

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

parcelsareyou | [7] yes* 

No** 

appealing? 

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

/ 

+f no, you must file separate appeals for each non-contiguous or non-adjoining parce! or you will be defaulted. 

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

[If multiple, list first property's address] 

7/6 

[u7es 

SE 

Grace! Ropicts 

mI 9503

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 (check ali that appty) 

{1 True Cash and Taxable Value 

[0 Poverty Exemption 

[J Taxable Value Only (calculation) 

0] Disabled Veterans Exemption 

[] Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

1 Exemption from Taxation (other than the denial of a 

OO Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

— 

A 

haol 

ra 

I~ 

The 

popes 

woo 

Kk 

o-of 

theo ytt 

it 

get 

te 

Yh 

peeescn 

ofFicc, 

+ 

have 

been 

t 

ose bodes 

Stace 

2020 

a not 

stil 

5 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

202.8 

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

No 

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

[1] July 

Od December 

If No, check the applicable reason(s): 

Not required to attend 

[Ml] Assessment Change Notice was not received by Petitioner 

[I] 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 *use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

Lf] -)u -31 -283-007 

Classification of Property: 

Real 

Personal 

{check one} 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Gutover 

Developmental 

Utility 

{check one) 

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

/ O07, 

¥0O 

Current Taxable Value as established by the BOR: 

3 ¥,7857 

What do you believe is the fair market value {also known as True Cash yy 

a) 

Multiply the True Cash Vaiue 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 *oniy 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} 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timbaer-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

{check one} 

J 

Agricuftural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

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

\fimproved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. 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? 

Yes 

[J No 

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

of ves 

[I No 

if you answered yes io 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 206.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Feels: 

$100,000.00 and under 

$126.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

#f your property is NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is:

Page 5

Mich

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.