Therese J Smith, Petitioner V County Of Oakland, 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 

Therese J Smith, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000358 

 

Oakland County, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that it has no authority over 

Petitioner’s appeal. The pleadings and accompanying documentation indicate that 

Petitioner is appealing Respondent’s principal residence exemption (PRE) denial for 

Parcel No. TH-24-10-102-021 for the 2025 tax year. The Tribunal has no authority over 

that parcel under MCL 211.7cc(13), however, because Petitioner failed to appeal the 

denial to the Tribunal within 35 days of that decision.1 

 

Petitioner’s failure to file the appeal by the statutory deadline is a failure to invoke the 

Tribunal’s statutory jurisdiction over this proceeding.2 In Sixarp, the Michigan Supreme 

Court reiterated previous appellate decisions in its reasoning that the Tribunal’s 

jurisdiction is statutory by nature. 

 

MCL 205.735a(3) “is not a notice statute, but is a jurisdictional statute that 

governs when and how a petitioner invokes the Tax Tribunal’s jurisdiction.” 

We therefore overrule Parkview3 to the extent that it incorrectly held that the 

protest requirement of . . . the precursor to MCL 205.735a . . . is a mere 

“procedural requirement for perfecting an appeal in the Tax Tribunal” and 

not an express limitation on the MTT’s jurisdiction. Instead, the protest 

requirement of MCL 205.735a(3) may only be waived by the court if 

necessary to remedy a constitutional due-process violation that deprived 

the taxpayer of their ability to invoke the right to protest.4 

 

The Tribunal finds that the same reasoning relied upon by the Sixarp court is applicable 

to MCL 211.7cc(13) in this case. The Legislature created a statutory jurisdiction 

requirement that an assessor denial be appealed by filing a petition with the Tribunal 

within 35 days of the day of the PRE denial. This statutory subsection, like MCL 

205.735a(3), controls the Tribunal’s jurisdiction over an appeal. The Tribunal has no 

 

1 MCL 211.7cc(13) states in pertinent part: “An owner may appeal a denial by the assessor of the local 

tax collecting unit under subsection (6) . . . to the residential and small claims division of the Michigan tax 

tribunal within 35 days of that decision.” 

2 See Sixarp, LLC v Byron Twp, __Mich __; __ NW3d __ (2025) (Docket No 166190) at 8. 

3 Parkview Memorial Ass’n v City of Livonia¸ 183 Mich App 116; 454 NW2d 169 (1990). 

4 See Sixarp at 8 (citations omitted).

Page 2

MTT Docket No. 25-000358 

Page 2 of 3 

 

equitable power to disregard a statutory filing deadline.5 “[S]imply because the plaintiffs' 

underlying claim has a constitutional dimension, and may even be meritorious, does not 

excuse the plaintiffs' failure to assert their claim within the applicable statutory period of 

limitation.”6 

 

The Tribunal notes that the petition contends that sufficient notice was not sent to 

Petitioner because the notice was sent to a deceased individual, and as a result was 

returned to sender. This contention of improper notice, if actionable, would require a 

determination by an applicable authority that the purported error resulted in a due 

process violation. As explained above, the Tribunal lacks any equitable authority to 

consider a potential due-process violation. Jurisdiction as a result of a failure of a unit 

of government to comply with a statutory obligation, if there was any, may be vested 

upon the Tribunal by a judicial body only as a matter of equity.7 Lacking jurisdiction, the 

only appropriate action is dismissal. Therefore, 

 

IT IS ORDERED that the case is DISMISSED. 

 

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

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

arguments unless otherwise ordered by the Tribunal. 

 

5 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. 

See Federal-Mogul Corp v Dep’t of Treasury, 161 Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 

253 Mich App 538 (2002), and VanderWerp v Plainfield Twp, 278 Mich App 624 (2008). 

6 See Szymanski v City of Westland, 420 Mich 301, 303; 362 NW2d 224, 225 (1984). 

7 See Sixarp at 4, 8. The court held respectively that “the Court of Appeals remedied the violation by 

vesting the MTT with jurisdiction to consider the exemption claim as a matter of equity” and that Petitioner 

was

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

Therese J Smith,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000358

County Of Oakland,

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. 26-000358

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: April 16, 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

Therese J Smith

21652 North Riverview Ct

Beverly Hills , MI 48025

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

Therese J Smith,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000358

County Of Oakland,

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

Page 5

MTT

Page 6

STAT

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

5 

Michigan Department of Treasury 

4 

2742 (Rev. 7-22) 

C 

Local 

Notice of Denial of Principal Residence Exemption 

Issued under authority of Public Act 206 of 1893 

With this notice, you are notified that the Principal Residence Exemption on the property identified below has been denied. If you have 

questions about the denial, you may contact your County Treasurer or Equalization Director, or follow the appeal procedures specified below. 

For more information regarding the Principal Residence Exemption (PRE), please review the PRE guidelines at www.michigan.gov/pre. 

Type or print in blue or black ink 

PART 1: PROPERTY INFORMATION Type or print legibly. Use a separate form for each property number. 

1. 

Property tax identification num 

2. Name of Local Unit (Check Township| 

3. County 

[1 Township 

TH-24-10-102-021 

[] Clty 

BEVERLY HILLS 

OAKLAND 

4. 

Street address of property (Provide a Complete Address) 

21652 N RIVERVIEW CT 

5. 

Name of Owner (First, Middle, Last) 

6. Owner's Last Four Digits of Social Security Number 

7. 

Owner's Daytime Telephone Number 

SMITH, JOHN WILLIAM 

XXX-XX- 

8. 

Name of Co-Owner (First, Middle, Last) 

9. Co-Owner's Last Four Digits of Social Security Number | 10. Co-Owner's Daytime Telephone Number 

XOX X- 

11. Mailing address if different than property address (street or RR#, city, state, Zip code) 

21652 N RIVERVIEW CT 

BEVERLY HILLS 

MI 

48025-4865 

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

O00 

a. The owner is not a Michigan resident. 

O 

b. The property claimed is not the owner's principal residence. 

[J 

© The person claiming the exemption is not the owner. 

[J 

d. The person claiming the exemption, claimed or was granted, a substantially similar exemption in another state. 

[ 

e. Other; The property is no longer owner occupied. 

13. Claim Denied for Calendar Year(s): 

14. Percentage Adjusted to: 

2025 

0.00 

% 

PART 2: CERTIFICATION 

| 

15. Name of the County Treasurer or Equalization Director (Print or Type) 

Micheal R. Lohmeier, Equalization Director 

16. Signature of County Treasurer or Equalization Director 

17. Date 

NAN, 

vers Lr 

09/25/2025 

18. Address and Telephone Number of County Treasurer or Equalization Director 

OAKLAND COUNTY EQUALIZATION 

250 ELIZABETH LAKE ROAD 

SUITE 1000 WEST 

PONTIAC MI 48341 

(248) 975-4401 

Homeowner's Right to Appeal 

If you disagree with this denial, you may appeal to the Residential/Small Claims Division of the Michigan Tax Tribunal within 35 days of the 

denial. An appeal with the Michigan Tax Tribunal can be initiated by the timely filing of a petition. The petition must be a Michigan Tax Tribunal 

f

Page 2

= 

2 

SECOND NOTIFICATION 

Additional Taxes May Be Owed 

f0Axv 

= 

COUNTY MICHIGAN 

OAKLAND COUNTY EXECUTIVE DAVID COULTER 

MANAGEMENT & BUDGET 

Equalization Division 

(248) 858-0740 

| equal@oakgov.com 

SMITH, JOHN WILLIAM 

05/09/2025 

21652 N RIVERVIEW CT 

BEVERLY HILLS 

MI 48025-4865 

RE: TH-24-10-102-021 

21652 N RIVERVIEW CT 

Dear Property Owner, 

The Oakland County Equalization Division is under contract with your local City, Township or Village for 

Assessment Administration. As the Assessor, we are mandated by the Michigan Department of Treasury to 

monitor and administer 

the Principal Residence Exemption Program. 

Your Principal Residence Exemption or Conditional Rescission is in question for the following reason(s): 

[OThe owner is not a Michigan Resident. 

[The property claimed is not the owner's principal residence. 

[JThe person claiming the exemption is not the owner. 

[The person claiming the exemption claimed a substantially similar exemption in another state. 

other: 

Please contact our office to verify that this property is still owner-occupied. 

Calendar Years In Question: 

2025 

Percent Will Be Adjusted To: 

0% 

Please provide Oakland County Equalization Division with a copy of your Principal Residence Exemption form, 

along with a copy of the deed or land contract with which you aquired the property, and driver's license showing 

that this is your principal residence. Send the information to Oakland County Equalization Division, 250 

Elizabeth Lake Road, Ste. 1000W, Pontiac, MI 48341.

Page 3

I 

FIRST NOTIFICATION 

= 

Additional Taxes May Be Owed 

OAKIANDF 

COUNTY 

MICHIGAN 

OAKLAND COUNTY EXECUTIVE DAVID COULTER 

MANAGEMENT & BUDGET 

Equalization Division. 

(248) 858-0740 

.| equal@oakgov.com 

SMITH, JOHN WILLIAM 

02/13/2025 

21652 N RIVERVIEW CT 

BEVERLY HILLS 

MI 48025-4865 

RE: TH-24-10-102-021 

21652 N RIVERVIEW CT 

Dear Property Owner, 

The Oakland County Equalization Division is under contract with your local City, Township or Village for 

Assessment Administration. As the Assessor, we are mandated by the Michigan Department of Treasury to 

monitor and administer the Principal Residence Exemption Program. 

Your Principal Residence Exemption or Conditional Rescission is in question for the following reason(s): 

| 

[The owner is not a Michigan Resident. 

| 

[The property claimed is not the owner's principal residence. 

[OThe person claiming the exemption is not the owner. 

| 

[The person claiming the exemption claimed a substantially similar exemption in another state. 

X| Other: Please contact our office to verify that this property is still owner-occupied. 

Calendar Years In Question: 2024 

Percent Will Be Adjusted To: 0% 

Please provide Oakland County Equalization Division with a copy of your Principal Residence Exemption form, 

along with a copy of the deed or land contract with which you aquired the property, and driver's license showing 

that this is your principal residence. Send the information to Oakland County Equalization Division, 250 

Elizabeth Lake Road, Ste. 1000W, Pontiac, MI 48341.

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 26-000358

Section 1: Respondent’s Contact Information

Filer Type:

Local Unit of Government

Unit of Government

County Of Oakland (OAKLAND)

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

First Name

Terry

M.I.

D

Last Name

Schultz

Firm Name (if any)

Oakland County Equalization

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

250 Elizabeth Lake Rd.

Suite 1000 West

City or Town

Pontiac

State

Michigan

ZIP Code

48341

Telephone Number

248-858-0740

Fax Number

248-975-4407

E-mail Address

appeals@oakgov.com

Section 3: Subject Property Information

Parcel Identification Number(s):

TH-24-10-102-021

Are the parcels listed by Petitioner contiguous or adjoining? If no, list which parcels are adjoining.

 

Classification of Property: Real

Residential

Pursuant to Michigan Tax Tribunal (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or 

Board of Review Decision) 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

Section 4: Explain Your Answer to this Appeal

Due to non-deliverable 2024 Winter Tax bill and (2) letters of inquiry pertaining to Petitioner’s PRE with no response, a local Notice of Denial of Principal 

Residence Exemption was issued on September 25, 2025. This denial notice was also returned as non-deliverable on September 29, 2025. Additionally, Petitioner 

filed a small claims petition with the Tribunal on March 5, 2026, however the Notice of Denial was issued on September 25, 2025. Per MCL 205.762a(2) and 

MCL211.7cc (6), the petition was not filed within 35 days after the final decision, ruling, or determination, therefore, the Tribunal lacks jurisdiction over this appeal. 

Section 5: Jurisdictional Issues

List the tax year(s) denied:

2025

Check what action prompted this appeal:

County

If you checked “other” above, explain:

If Petitioner is appealing from a Board of Review denial, check which Board of Review took action: 

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied:

09/25/2025

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ TERRY D. SCHULTZ

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

Therese J Smith,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000358

County Of Oakland,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not pay the required fee for the filing of the petition. See TTR 269. 

Because of this, the appeal is not properly pending. Petitioner must pay the required 

fee for the filing of the petition within 14 days of the entry of this order. A filing fee 

calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the 

payment may not be made via e-filing.

Furthermore, Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., 

notice of action taken by Board of Review, uncapping notice, PRE denial notice, final 

assessment notice, etc.), as required by TTR 279. As such, Petitioner must submit the 

notice within 14 days of the entry of this order. 

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: March 23, 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

Page 2

Therese J Smith

21652 North Riverview Ct

Beverly Hills , MI 48025

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

Therese J Smith,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000358

County Of Oakland,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not pay the required fee for the filing of the petition. See TTR 269. 

Because of this, the appeal is not properly pending. Petitioner must pay the required 

fee for the filing of the petition within 14 days of the entry of this order. A filing fee 

calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the 

payment may not be made via e-filing.

Furthermore, Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., 

notice of action taken by Board of Review, uncapping notice, PRE denial notice, final 

assessment notice, etc.), as required by TTR 279. As such, Petitioner must submit the 

notice within 14 days of the entry of this order. 

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: March 23, 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

Page 4

MTT Docket No. 26-000358

Page 4 of 4

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

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

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

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

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

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

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

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

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Page 1

sid 

RECEIVED 

MAR 05 2026 

STATE OF MICHIGAN 

GRETG 

"HEN WHITMER 

DEPARTHENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON | BROWN, DPA 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

PRNCIFio al ReSIDENE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

Pursuant to Tax 

tribunal Rud 

TR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision 

012) with this petition. 

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

First Name 

oe 

M.E 

Last Name/Company Name 

Therese 

J 

Smith 

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

21652 N RIVERVIEW CT 

City or Town 

State 

ZIP Code 

Beverly Hills 

Mi 

48025 

Telephone fumber 2483027219 

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

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

First Name 

M.A 

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 Pro 

erty Information *use the multiple parcel form for additional, contiguous parcess. 

How many parcels are you 

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

appealing? 

1 

[7] ves 

No 

 *if No, you must file separate appeals for each parce! 

Parcel identification Number: 

TH-24-10-102-021 

Classification of Property: 

 Reat[] 

Personal [J (check one) 

Agricultural [1 

Commercial [J 

Industrial [J 

Residential id 

 Timber-Cutover [J 

Developmental 

3 

Utility [J {check one) 

Property Address (No., Street) 

21652 N RIVERVIEW CT 

MICHIGAN TAX TRIBURAL

Page 2

STATE OF MICHIGAN 

GRETC en WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing 

Bf Princip; Residence Exemption 

[J qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

to the Members of the Ta. x Tribunal, 

1am writing to formally appes. po 4 ent’, of my 2025 Homestead Credit and respectfully request a refund. My eligibility for this credit is based on my continuous 

residency at the above address . 

'880; however, a series of clerical errors and medical hardships resulted in the recent disruption of my benefits. 

| request a reversal of the denial based on the following facts: 

Inaccurate Mailing Records: The Department's records currently list "John WW. Smith" as the primary owner. Mr. Smith passed away in 2020. Because the mail 

is addressed to a deceased individual, the Post Office has been retuming these documents to the sender. 

| am the surviving resident and am responsible for 

the property. 

Medical Hardship and Hospitalization: in February 2025, 

| suffered a severe fall resulting in fractures to my head, neck, and Tibs. 

| wes hospitalized and in 2 

rehabilitation facility for over a month. It was during this period of physical incapacity that the mail was retumed, preventing me from responding to any 

time-sensitive notices. 

Verified Residency: | have already coordinated with Oakland County officials, who have verified my residency for the 2025-2026 period via my state-issued 

identification. As a senior citizen living on a fixed income and recovering from a traumatic brain injury, the Homestead Credit is a vital financial necessity. 

| have attached | A copy of my 25-26 license] to support this claim. Thank you for your time and for your consideration of these extenuating circumstances. 

Sincerely, 

Therese J Smith 

Section 6: Jurisdictional Issues 

Indicate who denied the exemption under appeai: 

Assessor 

County Treasurer or Equalization 

Michigan Dept. of Treasury 

Board of Review 

Other 

1 you checked “other” above, explain: 

List the date your Principal Residence Exemption or Qualified Agricultural Exemption was denied: 

2025 

Tax year(s) denied: 2025 

Fee Information 

A filing fee of $25.00 is required unless the property has a Principal Residence Exemption of at least 50% for all tax years at issue on the 

date this petition is filed. 

Signature Requires

Page 3

Michgan.. 

| NOT FoLFEDE 

—— 

ZTS24148TT 1957122528120 

=| 

This space available for change of address label. 

[i 

‘Card does not contain Radio Frequency Idenication (RFID) Technology. 

8202

Page 4

Received 

MAR 04 

2026 

LARA

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

Therese J Smith,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000358

County Of Oakland,

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 23, 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

Therese J Smith

21652 North Riverview Ct

Beverly Hills , MI 48025

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

Therese J Smith,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000358

County Of Oakland,

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 23, 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

sid 

RECEIVED 

MAR 05 2026 

STATE OF MICHIGAN 

GRETG 

"HEN WHITMER 

DEPARTHENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON | BROWN, DPA 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

PRNCIFio al ReSIDENE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

Pursuant to Tax 

tribunal Rud 

TR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision 

012) with this petition. 

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

First Name 

oe 

M.E 

Last Name/Company Name 

Therese 

J 

Smith 

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

21652 N RIVERVIEW CT 

City or Town 

State 

ZIP Code 

Beverly Hills 

Mi 

48025 

Telephone fumber 2483027219 

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

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

First Name 

M.A 

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 Pro 

erty Information *use the multiple parcel form for additional, contiguous parcess. 

How many parcels are you 

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

appealing? 

1 

[7] ves 

No 

 *if No, you must file separate appeals for each parce! 

Parcel identification Number: 

TH-24-10-102-021 

Classification of Property: 

 Reat[] 

Personal [J (check one) 

Agricultural [1 

Commercial [J 

Industrial [J 

Residential id 

 Timber-Cutover [J 

Developmental 

3 

Utility [J {check one) 

Property Address (No., Street) 

21652 N RIVERVIEW CT 

MICHIGAN TAX TRIBURAL

Page 2

STATE OF MICHIGAN 

GRETC en WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing 

Bf Princip; Residence Exemption 

[J qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

to the Members of the Ta. x Tribunal, 

1am writing to formally appes. po 4 ent’, of my 2025 Homestead Credit and respectfully request a refund. My eligibility for this credit is based on my continuous 

residency at the above address . 

'880; however, a series of clerical errors and medical hardships resulted in the recent disruption of my benefits. 

| request a reversal of the denial based on the following facts: 

Inaccurate Mailing Records: The Department's records currently list "John WW. Smith" as the primary owner. Mr. Smith passed away in 2020. Because the mail 

is addressed to a deceased individual, the Post Office has been retuming these documents to the sender. 

| am the surviving resident and am responsible for 

the property. 

Medical Hardship and Hospitalization: in February 2025, 

| suffered a severe fall resulting in fractures to my head, neck, and Tibs. 

| wes hospitalized and in 2 

rehabilitation facility for over a month. It was during this period of physical incapacity that the mail was retumed, preventing me from responding to any 

time-sensitive notices. 

Verified Residency: | have already coordinated with Oakland County officials, who have verified my residency for the 2025-2026 period via my state-issued 

identification. As a senior citizen living on a fixed income and recovering from a traumatic brain injury, the Homestead Credit is a vital financial necessity. 

| have attached | A copy of my 25-26 license] to support this claim. Thank you for your time and for your consideration of these extenuating circumstances. 

Sincerely, 

Therese J Smith 

Section 6: Jurisdictional Issues 

Indicate who denied the exemption under appeai: 

Assessor 

County Treasurer or Equalization 

Michigan Dept. of Treasury 

Board of Review 

Other 

1 you checked “other” above, explain: 

List the date your Principal Residence Exemption or Qualified Agricultural Exemption was denied: 

2025 

Tax year(s) denied: 2025 

Fee Information 

A filing fee of $25.00 is required unless the property has a Principal Residence Exemption of at least 50% for all tax years at issue on the 

date this petition is filed. 

Signature Requires

Page 3

Michgan.. 

| NOT FoLFEDE 

—— 

ZTS24148TT 1957122528120 

=| 

This space available for change of address label. 

[i 

‘Card does not contain Radio Frequency Idenication (RFID) Technology. 

8202

Page 4

Received 

MAR 04 

2026 

LARA

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.