Terrie H Nulf, Petitioner V City Of Battle Creek, 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

Terrie H Nulf, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000264

City Of Battle Creek,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed on or before July 31 of the tax year appealed, as required by 

MCL 205.735a, or within 30 days of the issuance of a July or December Board of 

Review Decision, as required by MCL 211.53c. As such, and inasmuch as the Tribunal 

has no equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the

Page 2

MTT Docket No. 26-000264

Page 2 of 6

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: March 11, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Terrie H Nulf, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000264

City Of Battle Creek,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed on or before July 31 of the tax year appealed, as required by 

MCL 205.735a, or within 30 days of the issuance of a July or December Board of 

Review Decision, as required by MCL 211.53c. As such, and inasmuch as the Tribunal 

has no equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the

Page 4

MTT Docket No. 26-000264

Page 4 of 6

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry

Page 5

STA

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

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

RECEIVED 

JAN 29 2026 

MICHIGAN TAX TRIBUNAL 

MARLON i. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

POVERTY EXEMPTION 

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

Exemption, or other exemption disputes. 

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 natice) with this petition. 

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

First Name ___ 

Section 1: Petitioner’s Contact Information 

Torts 

MI 

Last Name/Campany Name 

Ho 

NOTE 

Eity or To 

7 hoo (No., § Street, P.O. Box or Rural Route) 

OK SONY a [o 

Telephone Number 

Rett le 

Co 

State 

mI 

ZIP Code Ey IA 

209-22 3-0% 1% 

F, ail Address {do not enter unle SS 

you want MTT to send all correspondence via email) 

© on 

1 EA Ped 

(0) Simon le (own 

First Name 

Section 2: Petitioner’s AttorneylAuthorized Representative’s Contact information 

Last Name 

Firm Name (if any) 

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

City or Town 

Telephone Number 

State 

ZIP Code 

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

Section 3: Subject Property Information 

Parcel Identification Number: led ~ 17 = FHA ~C 

Property Address {No., Street) 

260% Sond 

TD 

City 0; 

Tow, 

County 

| State 

fr.ood e 

Bothle 

 Creok 

|COlnoup 

Wr dene 

Taxing “Athority (City or Township) 

M

Page 2

STATE OF MICHIGAN 

. 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

i 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: EXPLal the oo for this Appeal 

1ol3 ona 

GN 

Cha PoP 

ay 

iy 

When x hoy el 

IY 

As pq my Pros of Coma from 

STD Wad Nok 

Tndhe pep 

CDS 

hes cel ude 

XempPEOnl, 

Trove encloSed SSID pape Lowe 

and Foun G3 

Cov @lemipd, Cr Ao 0 

Thank 

yoo, 

Sin NDIA RIA 5) 

FNS 

Zecived oo 

lo tle ot cubs Gomo 

ES No Pnong. cond, 

1 Lo 

vied wn NE 

y 

Jen a. fey Lay SHEE 

OR 

\e oe “Now T Van 50. YAY 

« 

= 

vt, 

Section 5: Jurisdictional Issues 

Did you request a poverty expmplion at 

ata Board of Review {BOR}? ie < No 

osc mes 

ir. 

Fo lbea 

WOUDHen't thewe bpel oo 

Do OF 

if Yes, check which BOR you attended: | March 

[Hl] July 

I] Slo 

If No, please explain: 

A150 

0s Cod po Contin Co nie) 

QA. 

Date the BOR decision was issued: 

Tax year(s) denied: 707 5% 

5 

70, 24 

Fee Information 

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

Signature *required 

Petitioner 

gr Attorney/Autharized Representative’ Tm 

wf 

2nd ot 

4) 

Er 

V4 

TF 

1 %

Page 3

Social Security Administration 

oozes. 

Date: 

January 6, 2026 

v2 

BNC#: 

26BC420K84249 

) 

REF: 

DI 

NTE (ATR 

EA 

IRE 

UTR 

El 

T3 P2 186267-7-5-1 

- 1245 BEV 01086 

TERRIE H NULF 

12608 SONOMA RD 

BATTLE CREEK MI 49015-9366 

001245 

You asked us for information from your record. 

The information that you 

requested is shown below. 

If you want anyone else to have this information, 

you may send them this letter. 

Information About Supplemental Security Income Payments 

Beginning January 2026, the current Supplemental Security Income 

payment is $ 994.00. 

This payment amount may change from month to month if income or living 

situation changes. 

Supplemental Security Income Payments are paid the month they are due. 

(For example, Supplemental Security Income Payments for March are paid in 

March.) 

Date of Birth Information 

The date of birth shown on our records is April 20, 1959. 

Type of Supplemental Security Income Payment Information 

You are entitled to monthly payments as 

a disabled individual. 

Suspect Social Security Fraud? 

Please visit http://oig.ssa.gov/r or call the Inspector General's Fraud Hotline 

at 1-800-269-0271 (TTY 

1-866-501-2101). 

fow7 ofp

Page 4

STATE OF MICHIGAN 

* 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PAPER FILING INSTRUCTIONS FOR POVERTY EXEMPTION APPEAL 

Follow these instructions for completing this Small Claims petition form. 

For questions 

that are not answered by these instructions, please visit the Tribunal's website at 

www.michigan.govftaxtrib or contact the Tribunal at 517-335-9760. 

Mail the completed form to: 

Michigan Tax Tribunal 

611 W. Ottawa St., Lansing, MI 48933 

U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909 

Other Carriers (UPS, FedEx, DHL): 

2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906 

Section 1: Petitioner's Contact Information: “Petitioner” is the person, business, or 

entity filing the appeal. 

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

Petitioner does not have to be represented by an attorney or authorized representative 

to file an appeal with the Tribunal. 

If Petitioner is represented, provide all contact 

information for the attorney or authorized representative. 

If Petitioner elects to have an 

attorney or authorized representative, only the attorney or authorized representative will 

receive notices and other documents from the Tribunal. 

IMPORTANT: If the contact information for Petitioner or Petitioner's attorney or 

authorized representative, 

if listed, includes an email address, the Tribunal will use that 

email address to electronically serve all future notices and documents issued by the 

Tribunal. Once an email address is provided, a request to opt out of electronic service 

must be made in writing. 

Section 3: Subject Property information: 

« 

Parcel Identification Number: Provide the parcel number of the property being 

appealed. 

+ 

Property Address: Provide the address of the property being appealed. 

Include 

Street address, City or Town, County, State, and Zip Code. 

« 

Taxing Authority: Provide the name of the city OR township (not both) where 

the property being appealed is located.

Page 5

STATE OF MICHIGAN 

GRETCHEN WHITMER

Page 6

2025

Page 7

Guide

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

Terrie H Nulf,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000264

City Of Battle Creek,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: March 11, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Terrie H Nulf,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000264

City Of Battle Creek,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: March 11, 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

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

RECEIVED 

JAN 29 2026 

MICHIGAN TAX TRIBUNAL 

MARLON i. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

POVERTY EXEMPTION 

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

Exemption, or other exemption disputes. 

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 natice) with this petition. 

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

First Name ___ 

Section 1: Petitioner’s Contact Information 

Torts 

MI 

Last Name/Campany Name 

Ho 

NOTE 

Eity or To 

7 hoo (No., § Street, P.O. Box or Rural Route) 

OK SONY a [o 

Telephone Number 

Rett le 

Co 

State 

mI 

ZIP Code Ey IA 

209-22 3-0% 1% 

F, ail Address {do not enter unle SS 

you want MTT to send all correspondence via email) 

© on 

1 EA Ped 

(0) Simon le (own 

First Name 

Section 2: Petitioner’s AttorneylAuthorized Representative’s Contact information 

Last Name 

Firm Name (if any) 

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

City or Town 

Telephone Number 

State 

ZIP Code 

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

Section 3: Subject Property Information 

Parcel Identification Number: led ~ 17 = FHA ~C 

Property Address {No., Street) 

260% Sond 

TD 

City 0; 

Tow, 

County 

| State 

fr.ood e 

Bothle 

 Creok 

|COlnoup 

Wr dene 

Taxing “Athority (City or Township) 

M

Page 2

STATE OF MICHIGAN 

. 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

i 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: EXPLal the oo for this Appeal 

1ol3 ona 

GN 

Cha PoP 

ay 

iy 

When x hoy el 

IY 

As pq my Pros of Coma from 

STD Wad Nok 

Tndhe pep 

CDS 

hes cel ude 

XempPEOnl, 

Trove encloSed SSID pape Lowe 

and Foun G3 

Cov @lemipd, Cr Ao 0 

Thank 

yoo, 

Sin NDIA RIA 5) 

FNS 

Zecived oo 

lo tle ot cubs Gomo 

ES No Pnong. cond, 

1 Lo 

vied wn NE 

y 

Jen a. fey Lay SHEE 

OR 

\e oe “Now T Van 50. YAY 

« 

= 

vt, 

Section 5: Jurisdictional Issues 

Did you request a poverty expmplion at 

ata Board of Review {BOR}? ie < No 

osc mes 

ir. 

Fo lbea 

WOUDHen't thewe bpel oo 

Do OF 

if Yes, check which BOR you attended: | March 

[Hl] July 

I] Slo 

If No, please explain: 

A150 

0s Cod po Contin Co nie) 

QA. 

Date the BOR decision was issued: 

Tax year(s) denied: 707 5% 

5 

70, 24 

Fee Information 

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

Signature *required 

Petitioner 

gr Attorney/Autharized Representative’ Tm 

wf 

2nd ot 

4) 

Er 

V4 

TF 

1 %

Page 3

Social Security Administration 

oozes. 

Date: 

January 6, 2026 

v2 

BNC#: 

26BC420K84249 

) 

REF: 

DI 

NTE (ATR 

EA 

IRE 

UTR 

El 

T3 P2 186267-7-5-1 

- 1245 BEV 01086 

TERRIE H NULF 

12608 SONOMA RD 

BATTLE CREEK MI 49015-9366 

001245 

You asked us for information from your record. 

The information that you 

requested is shown below. 

If you want anyone else to have this information, 

you may send them this letter. 

Information About Supplemental Security Income Payments 

Beginning January 2026, the current Supplemental Security Income 

payment is $ 994.00. 

This payment amount may change from month to month if income or living 

situation changes. 

Supplemental Security Income Payments are paid the month they are due. 

(For example, Supplemental Security Income Payments for March are paid in 

March.) 

Date of Birth Information 

The date of birth shown on our records is April 20, 1959. 

Type of Supplemental Security Income Payment Information 

You are entitled to monthly payments as 

a disabled individual. 

Suspect Social Security Fraud? 

Please visit http://oig.ssa.gov/r or call the Inspector General's Fraud Hotline 

at 1-800-269-0271 (TTY 

1-866-501-2101). 

fow7 ofp

Page 4

STATE OF MICHIGAN 

* 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PAPER FILING INSTRUCTIONS FOR POVERTY EXEMPTION APPEAL 

Follow these instructions for completing this Small Claims petition form. 

For questions 

that are not answered by these instructions, please visit the Tribunal's website at 

www.michigan.govftaxtrib or contact the Tribunal at 517-335-9760. 

Mail the completed form to: 

Michigan Tax Tribunal 

611 W. Ottawa St., Lansing, MI 48933 

U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909 

Other Carriers (UPS, FedEx, DHL): 

2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906 

Section 1: Petitioner's Contact Information: “Petitioner” is the person, business, or 

entity filing the appeal. 

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

Petitioner does not have to be represented by an attorney or authorized representative 

to file an appeal with the Tribunal. 

If Petitioner is represented, provide all contact 

information for the attorney or authorized representative. 

If Petitioner elects to have an 

attorney or authorized representative, only the attorney or authorized representative will 

receive notices and other documents from the Tribunal. 

IMPORTANT: If the contact information for Petitioner or Petitioner's attorney or 

authorized representative, 

if listed, includes an email address, the Tribunal will use that 

email address to electronically serve all future notices and documents issued by the 

Tribunal. Once an email address is provided, a request to opt out of electronic service 

must be made in writing. 

Section 3: Subject Property information: 

« 

Parcel Identification Number: Provide the parcel number of the property being 

appealed. 

+ 

Property Address: Provide the address of the property being appealed. 

Include 

Street address, City or Town, County, State, and Zip Code. 

« 

Taxing Authority: Provide the name of the city OR township (not both) where 

the property being appealed is located.

Page 5

STATE OF MICHIGAN 

GRETCHEN WHITMER

Page 6

2025

Page 7

Guide

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.