Suzanne Berry, Petitioner V City Of Dearborn, 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

Suzanne Berry,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 26-000125

City Of Dearborn, 

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:

December 1, 2026 

HEARING TIME:

1:00 PM Eastern Time

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।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

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

dokumento.

Page 2

MTT Docket No. 26-000125

Page 2 of 6

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

Page 3

MTT

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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

Suzanne Berry,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000125

City Of Dearborn,

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. 26-000125

Page 2 of 9

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: March 6, 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

Suzanne Berry

1355

Page 4

S

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Page 1

Property Address:

Parcel Number:

Reason

Taxable

Capped

Assessed

Year

Taxable

Capped

Assessed

Year

Corrected

Original

On , the December Board of Review made the following correction to the assessed, capped 

and taxable values or to the Principal Residence Exemption for the above referenced parcel.

Dec 09, 2025

Dear Property Owner:

1355 ROBINDALE

82 09 171 78 028

48128

DEARBORN

MI

1355 ROBINDALE

BERRY, SUZANNE & NANCY

03/06/2026

Change Notice

2025

DECEMBER BOARD OF REVIEW

103,600

103,600

103,600

103,600

POVERTY DENIE

117,300

<

100.0000

100.0000

PRE/MBT

PRE/MBT

117,300

2025

2025

To appeal a Principal Residence Exemption, send a letter within 35 days after the final decision to the Michigan 

Department of Treasury, Principal Residence Exemption Unit, PO Box 30440, Lansing, MI 48909.

(313) 943-2150

DEARBORN

Board of Review

Sincerely,

If you have any questions regarding the above changes, please contact us at

The action of the December Board of Review may be appealed to the Michigan Tax Tribunal within 35 days 

after the final decision for Poverty Exemptions or 30 days for all other appeals. To appeal to the Michigan Tax 

Tribunal, please print a petition and follow the instructions from the Michigan Tax Tribunal website at 

www.michigan.gov/taxtrib Any questions regarding the petition may be directed to the Michigan Tax Tribunal 

at (517) 335-9760.

(Rev. 12-16)

Dearborn Administrative Center, 16901 Michigan Avenue, Suite 5, Dearborn, MI 48126

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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. 26-000125

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of Dearborn (WAYNE)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Michele

M.I.

D

Last Name

Sant Angelo

Firm Name (if any)

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

16901 Michigan Ave

Suite 5

City or Town

Dearborn

State

Michigan

ZIP Code

48126

Telephone Number

313-943-2474

Fax Number

E-mail Address

msantangelo@dearborn.gov

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

Respondent will verify and review all pertinent data as well as provide further evidence, if needed, prior to the hearing.

Attachment: Property record card, assessment change notice, 2025 poverty exemption guidelines, poverty exemption worksheet, board of review decision letter, and 

petitioners poverty exemption application.

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?

MI

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: December

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

12/09/2025

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Did Petitioner request the exemption at the BOR? 

Yes

If Yes, check which BOR Petitioner attended:

December

Tax Year(s) denied:

List the date the exemption was denied:

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

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

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

Parcel Identification Number:

82 09 171 78 028

Classification of Property:

Real 

Residential

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

117,300

Current Taxable Value as established by the BOR:

103,600

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

269,095

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

117,300

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

103,600

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Michele Sant Angelo

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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 

Suzanne Berry, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000125 

 

City of Dearborn, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER SETTING ASIDE PETITIONER’S DEFAULT 

 

ORDER OF PARTIAL DISMISSAL 

 

The Tribunal has reviewed the file in this case and finds that Petitioner was held in 

default on January 21, 2026, because they filed an outdated petition form. Having now 

filed an updated form, Petitioner has complied with the Tribunal’s order, as required by 

TTR 237. As such, the Tribunal finds good cause to set Petitioner’s default aside. 

 

Though the amended petition filed on February 3, 2026, is limited to Petitioner’s request 

for a poverty exemption for the 2025 tax year, the original petition indicated that 

Petitioner was appealing both a poverty exemption and true cash and taxable value 

(valuation) for the 2024 and 2025 tax years. 

 

The Tribunal has no authority over Petitioner’s poverty exemption appeal for the 2024 

tax year because the original petition was filed on January 9, 2026, from the December 

2025 Board of Review (BOR) decision, and that decision only included the 2025 tax 

year; there was no decision for 2024. The Tribunal’s authority is limited to “a 

proceeding for direct review of a final decision, finding, ruling, determination, or order of 

an agency relating to assessment, valuation, rates, special assessments, allocation, or 

equalization, under the property tax laws of this state.”1 If there is no final decision, 

finding, ruling, determination or order, the Tribunal has no jurisdiction or authority, and 

“a court which has determined that it has no jurisdiction should not proceed further 

except to dismiss the action.”2 

 

The Tribunal also has no authority over Petitioner’s valuation appeal for the 2024 and 

2025 tax years because they did not protest the property’s assessment to the March 

BOR and file an appeal with the Tribunal on or before July 31 of those years, as 

required by MCL 205.735a. The Tribunal also has no authority under MCL 211.53a, as 

the facts alleged do not establish that the assessment was the result of a clerical error 

(i.e., “an error of a transpositional, typographical, or mathematical nature”) or a mutual 

mistake of fact (i.e., “an erroneous belief, which is shared and relied on by both 

 

1 MCL 205.731(a). 

2 Fox v Board of Regents of the University of Michigan, 375 Mich 238, 243; 134 NW2d 146 (1985).

Page 2

MTT Docket No. 26-000125 

Page 2 of 2 

 

parties”).3 Moreover, while MCL 211.53b does provide July and December boards of 

review with the authority to correct qualified errors, the December 2025 BOR decision, 

as noted above, addressed only the 2025 poverty exemption. Therefore, 

 

IT IS ORDERED that Petitioner’s default is SET ASIDE. 

 

IT IS FURTHER ORDERED that Petitioner’s poverty exemption appeal for the 2024 tax 

year is DISMISSED. 

 

IT IS FURTHER ORDERED that Petitioner’s valuation appeal for the 2024 and 2025 tax 

years is DISMISSED. 

 

The appeal shall continue for the 2025 poverty exemption dispute only. 

 

 

Entered: March 5, 2026 

 

 

 

By _____________________________ 

ejg/am 

 

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 

 

 

 

3 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

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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 

Suzanne Berry, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000125 

 

City of Dearborn, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER SETTING ASIDE PETITIONER’S DEFAULT 

 

ORDER OF PARTIAL DISMISSAL 

 

The Tribunal has reviewed the file in this case and finds that Petitioner was held in 

default on January 21, 2026, because they filed an outdated petition form. Having now 

filed an updated form, Petitioner has complied with the Tribunal’s order, as required by 

TTR 237. As such, the Tribunal finds good cause to set Petitioner’s default aside. 

 

Though the amended petition filed on February 3, 2026, is limited to Petitioner’s request 

for a poverty exemption for the 2025 tax year, the original petition indicated that 

Petitioner was appealing both a poverty exemption and true cash and taxable value 

(valuation) for the 2024 and 2025 tax years. 

 

The Tribunal has no authority over Petitioner’s poverty exemption appeal for the 2024 

tax year because the original petition was filed on January 9, 2026, from the December 

2025 Board of Review (BOR) decision, and that decision only included the 2025 tax 

year; there was no decision for 2024. The Tribunal’s authority is limited to “a 

proceeding for direct review of a final decision, finding, ruling, determination, or order of 

an agency relating to assessment, valuation, rates, special assessments, allocation, or 

equalization, under the property tax laws of this state.”1 If there is no final decision, 

finding, ruling, determination or order, the Tribunal has no jurisdiction or authority, and 

“a court which has determined that it has no jurisdiction should not proceed further 

except to dismiss the action.”2 

 

The Tribunal also has no authority over Petitioner’s valuation appeal for the 2024 and 

2025 tax years because they did not protest the property’s assessment to the March 

BOR and file an appeal with the Tribunal on or before July 31 of those years, as 

required by MCL 205.735a. The Tribunal also has no authority under MCL 211.53a, as 

the facts alleged do not establish that the assessment was the result of a clerical error 

(i.e., “an error of a transpositional, typographical, or mathematical nature”) or a mutual 

mistake of fact (i.e., “an erroneous belief, which is shared and relied on by both 

 

1 MCL 205.731(a). 

2 Fox v Board of Regents of the University of Michigan, 375 Mich 238, 243; 134 NW2d 146 (1985).

Page 2

MTT Docket No. 26-000125 

Page 2 of 2 

 

parties”).3 Moreover, while MCL 211.53b does provide July and December boards of 

review with the authority to correct qualified errors, the December 2025 BOR decision, 

as noted above, addressed only the 2025 poverty exemption. Therefore, 

 

IT IS ORDERED that Petitioner’s default is SET ASIDE. 

 

IT IS FURTHER ORDERED that Petitioner’s poverty exemption appeal for the 2024 tax 

year is DISMISSED. 

 

IT IS FURTHER ORDERED that Petitioner’s valuation appeal for the 2024 and 2025 tax 

years is DISMISSED. 

 

The appeal shall continue for the 2025 poverty exemption dispute only. 

 

 

Entered: March 5, 2026 

 

 

 

By _____________________________ 

ejg/am 

 

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 

 

 

 

3 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

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Page 1

RECEIVED 

FEB 06 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

POVERTY EXEMPTION 

Exemption, or other exemption disputes. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Disabled Veterans 

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

Review Decision or other notice) with this petition. 

If you do not submit this document, you may be held in default. 

Section 1: Petitioner's Contact Information 

Bonne Peccy 

M.A. 

- 

Name/Company Name 

CO 

THEE" RAINE WE 

at poco 

SY] 

ZiP Code 

A%i2K 

"ERA 1 AVIS 

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

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

First Name 

M.I. 

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 

Parcel identification Number: 

P 

City 

or Town 

BEE RBdole hi 

al Yoon 

Wau Ne 

Wl 

12552

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON i. BROWN, DPA 

+ 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

Voverdy Qyemeon 

Ro 

ao Do wesiom 

Section 5: Jurisdictional Issues 

Did you request a poverly exemption ata Board of Review (BOR)? Bos 

O No 

If Yes, check which BOR you attended: [ml] March 

O July KL December 

If No, please explain: 

Date the BOR decision was issued: 

WC. 2035 

4035 

Fee Information 

Tax year(s) ea 

There Is no fee required for the filing of a poverty exemption appeal. 

nature *Required 

Cig (WY i¥i presenta Va 

\ a 

\Y 

[VY 

Lv 

y

Page 3

’ Property Tax Appeal — Request for Review of Assessed and Taxable Vaiue 

To Whom it May Concern, 

| am writing to formally appeal the assessed and taxable value of my residential property for the 

applicable tax year. 

| respectfully request a review and adjustment, as 

| believe the current valuation 

does not accurately reflect the fair market value of my home. 

The assessed value of my property appears higher than comparable homes in my area with similar 

size, condition, and features. Additionally, market conditions, property age, and necessary repairs or 

maintenance have impacted the true value of the home. Based on these factors, 

| believe the current 

assessment results in an unfair and excessive property tax burden. 

1 am requesting that the assessed and taxable values be reevaluated and adjusted to more accurately 

reflect the property's true market value. 

| have submitted supporting documentation and am willing to 

provide any additional information if needed. 

Thank you for your time and consideration. 

| appreciate the opportunity to have this matter reviewed 

and look forward to your response. 

Sincerely, 

Suzanne Berry 

. 

Property Address: \AH55 Robina) e HN 

Parcel Number: 

ARS 

Tax Year: 

__Q0A5

Page 4

| 

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wE t 

gn 

[23 

& 

| 

Ta 

£9 

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Lh 

EN 

Fr 

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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

Suzanne Berry,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000125

City Of Dearborn,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to file an updated Tribunal petition form. As such, the petition is not 

properly pending. Petitioner must complete and return a current petition form within 14 

days of the entry of this order. The petition shall note the docket number assigned by 

the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the 

assigned docket number as an “amended petition.” Small Claims petition forms can be 

found on our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.i 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: January 21, 2026

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

Page 2

MTT Docket No. 26-000125

Page 2 of 5

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 3

Suzanne Berry

1355 Robindale

Dearborn , MI 48128

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

Suzanne Berry,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000125

City Of Dearborn,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to file an updated Tribunal petition form. As such, the petition is not 

properly pending. Petitioner must complete and return a current petition form within 14 

days of the entry of this order. The petition shall note the docket number assigned by 

the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the 

assigned docket number as an “amended petition.” Small Claims petition forms can be 

found on our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.ii 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: January 21, 2026

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

Page 5

MTT Docket No. 26-000125

Page 5 of 5

postmark is

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

Suzanne Berry,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000125

City Of Dearborn,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.1 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).2 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2025 tax year(s) only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: January 21, 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

1 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

2 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

Page 2

Suzanne Berry

1355 Robindale

Dearborn , MI 48128

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

Suzanne Berry,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000125

City Of Dearborn,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.3 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).4 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2025 tax year(s) only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: January 21, 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

3 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

4 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

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 

el 

JAN 09 2026 

2 

= 

MICHIGAN TAX TRIBUNAL 

) 

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) 277(8), 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 

m.i 

Last Name/Company Name 

First 

gme 

Pp 

izan Ne Bec cg 

Ye Co] 

Mailing Addrass (No., Streat, P.O. Hox or Rural 5) 

te 

T 

\S 55 

obincRle 

: 

Se 2M oad 

EERE 

EA Number 

Fax Number 

HA 727) 3177S 

[2 

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

23aanah bloxzmqg onl 

Conn 

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

First Name 

M.L. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

Section 3: Subject Property information 

How many 

If 

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

parcels are you 

Yas* 

No** 

| 

| 

| 

E-mail Address (do not enter unless you want MTT to send all correspondence via ‘a-mail}

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

* 

GOVERNOR 

LANSING 

DIRECTOR 

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

Frrue Cash and Taxable Value 

Peoverty Exemption 

[J Taxable Value Only (calculation) 

[1 Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

[7] Exemption from Taxation (other than the denial of 

a 

O Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

205.4 - 2035 

Did you protest the assessment at a Board of Review (BORN 

Ves 

[| No 

If Yes, check which BOR you attended AND attach the BOR decision: J march 

[1 guy “Fecember 

If No, check the applicable reason(s): 

[] Not required to attend 

Assessment Change Notice was not received by Petitioner 

(ml Appealing a purported Clerical Error or Mutual Mistake of Fact 

{if yes, include explanation in Section 6)

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

cE Br aq 

\ 

_ 7 Re 09 

Classification of 0 

Real , Personal 

(check one) 

)=4 

Aaripgtura! 

Commercial 

Industrial 

esidential 

 Timber-Cutover 

povepments! 

int 

(check one) 

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

\\ 1,200 

Current Taxable Value as established by the BOR: 

VO? (DO 

What do 

you beliave'Is the fair 

YO 

value {also known as True Cash Value)? 

20, 

Multiply the Trad Cash Value by .6 and enter here. This is your contention of Assessed Value. 

V4, OD 

TFyou believe the Taxable 

S1STo differs from your contention of Assessed Valite, enter your contention of Taxable Value, 

140, 00 

Section 8: Classification Information *only the Mi Dep't of Treasury may appeal this lasue to the Tribunat® 

i Number: 

a 1 12 03% 

Gurrent Classification of Properly as established by Board of Review: 

Real 

Personal 

(check one) 

Aaripgure! 

Gompmerelal 

Industrial Reg 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

Aaripgture! 

Gompgrete 

tndustrial “Ng 

Timber-Cutover 

Develo, i 

Utility 

{check one) 

(Hf mo 

perty, a is the property, ha BN used? 

Oe VRAD, 

ACA ent ENP 

{ 

o% 

Rec 

If Improved property, for what use was the property desi; 

Saale 

en 

Jrandento how. 

Noe

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Doss the subject property have a Principal Residence Exemption of at least 60% as of the date of the filing of this petition? 

8 

(mE 

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

Des 

O No 

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

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. 

If you are appealing more than one 

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

$25.00 will be added for each additional

Page 5

2025

Page 6

P

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

Suzanne Berry,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000125

City Of Dearborn,

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: January 21, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

Suzanne Berry

1355 Robindale

Dearborn , MI 48128

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

Suzanne Berry,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000125

City Of Dearborn,

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: January 21, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

RECEIVED 

el 

JAN 09 2026 

2 

= 

MICHIGAN TAX TRIBUNAL 

) 

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) 277(8), 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 

m.i 

Last Name/Company Name 

First 

gme 

Pp 

izan Ne Bec cg 

Ye Co] 

Mailing Addrass (No., Streat, P.O. Hox or Rural 5) 

te 

T 

\S 55 

obincRle 

: 

Se 2M oad 

EERE 

EA Number 

Fax Number 

HA 727) 3177S 

[2 

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

23aanah bloxzmqg onl 

Conn 

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

First Name 

M.L. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

Section 3: Subject Property information 

How many 

If 

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

parcels are you 

Yas* 

No** 

| 

| 

| 

E-mail Address (do not enter unless you want MTT to send all correspondence via ‘a-mail}

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

* 

GOVERNOR 

LANSING 

DIRECTOR 

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

Frrue Cash and Taxable Value 

Peoverty Exemption 

[J Taxable Value Only (calculation) 

[1 Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

[7] Exemption from Taxation (other than the denial of 

a 

O Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

205.4 - 2035 

Did you protest the assessment at a Board of Review (BORN 

Ves 

[| No 

If Yes, check which BOR you attended AND attach the BOR decision: J march 

[1 guy “Fecember 

If No, check the applicable reason(s): 

[] Not required to attend 

Assessment Change Notice was not received by Petitioner 

(ml Appealing a purported Clerical Error or Mutual Mistake of Fact 

{if yes, include explanation in Section 6)

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

cE Br aq 

\ 

_ 7 Re 09 

Classification of 0 

Real , Personal 

(check one) 

)=4 

Aaripgtura! 

Commercial 

Industrial 

esidential 

 Timber-Cutover 

povepments! 

int 

(check one) 

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

\\ 1,200 

Current Taxable Value as established by the BOR: 

VO? (DO 

What do 

you beliave'Is the fair 

YO 

value {also known as True Cash Value)? 

20, 

Multiply the Trad Cash Value by .6 and enter here. This is your contention of Assessed Value. 

V4, OD 

TFyou believe the Taxable 

S1STo differs from your contention of Assessed Valite, enter your contention of Taxable Value, 

140, 00 

Section 8: Classification Information *only the Mi Dep't of Treasury may appeal this lasue to the Tribunat® 

i Number: 

a 1 12 03% 

Gurrent Classification of Properly as established by Board of Review: 

Real 

Personal 

(check one) 

Aaripgure! 

Gompmerelal 

Industrial Reg 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

Aaripgture! 

Gompgrete 

tndustrial “Ng 

Timber-Cutover 

Develo, i 

Utility 

{check one) 

(Hf mo 

perty, a is the property, ha BN used? 

Oe VRAD, 

ACA ent ENP 

{ 

o% 

Rec 

If Improved property, for what use was the property desi; 

Saale 

en 

Jrandento how. 

Noe

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Doss the subject property have a Principal Residence Exemption of at least 60% as of the date of the filing of this petition? 

8 

(mE 

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

Des 

O No 

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

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. 

If you are appealing more than one 

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

$25.00 will be added for each additional

Page 5

2025

Page 6

P

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.