Thisha R Cohen, Petitioner V City Of Detroit, Respondent
- Petitioner
- Thisha R Cohen
- Respondent
- City Of Detroit
Case overview
- Docket number
- 26-000262-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Wayne
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 4 | Order of Dismissal | Not recorded | Not recorded | 03/11/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 03/11/2026 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 03/11/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 01/09/2026 | Not recorded | Download |
Documents
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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 Thisha R Cohen, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000262 City of Detroit, 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. 26-000262 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 Thisha R Cohen, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000262 City of Detroit, 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. 26-000262 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 of the
Page 5
STAT
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Page 1
RECEIVED JAN 27 2026 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM POVERTY EXEMPTION Do not use this form to appeal Principal Re sidence Exemption, Qualified Agricultural Exemption, Disabled Veterans Exemption, or other exemption disputes. Pursuant to Tax Tribunai 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 pe! tition. Hf you do not submit this document, you may be held in default. Section 1: Petitioner's Contact information First Name [AN Last Name/Company Names THISHA R COHEN Mailing Address (No., Street, P.O. Box or Rural Route} 5812 FARMBROOK STREET City or Town State ZIP Code DETROIT Mi 48224 Telephone Number 31 3-850-0064 Email Address (do not enter unless you want MTT to send ail correspondence via email} thishacohent@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.A. Last Name Firm Name (if any) Malling 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: 21078040 / 27100355 Property Address (No., Street) £812 FARMBROOK STREET City or Town County State ZIP Code DETROIT WAYNE Mi 48224
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GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING Section 4: Explain the Reason for this Appeal MARLON |. BROWN, DPA DIRECTOR MY HOPE APPLICATION WAS DENI REQUESTED INCOME VERTIFICATI THE REQUIRED DOCUMENTS, AND THE ADDRESS PROVIDED FOR THE CITY OF DETROIT. PLEASE RECONSIDER MY HOPE APPLICATION. ED STATING THAT | DID NOT PROVIDE THE ON WHICH IS INCORRECT. | PROVIDED ALL MAILED THEM FIRST CLASS POSTAGE TO Section 5: Jurisdictional Issues Did you request a poverty exemption ata Board of Review (BOR)? Yes [No If Yes, check which BOR you attended: OJ March OJ July December If No, please explain: Date the BOR decision was issued: DECEMBER Tax year(s) denied: 2024-2025 Fee Information There is no fee required for the filing of a poverty exemption appeal. Signature *required Petitioner of Attorney/Authori; f uw Dlioda K (se zed Representative’s Signature:
Page 3
RECEIVED
JAN 9 ¢ 2026
on
MICHIGAN TAX TRIBUNAL
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
cha R Lohenl
Thus
N
,
MICHIGAN TAX TRIBUNAL
Petitioner(s)
bop
MTT Docket No._D— ©3336
(Ty of Dkr
{ Respondent(s)
REQUEST FOR INFORMAL SETTLEMENT CONFERENCE
1.
1am requesting an informal settlement conference be scheduled and held to discuss this
case.
2.
A hearing has not yet been scheduled in this case.
Name of Requestor: “tusha R { Cohed
Requestor's Phone Number:
3 13- -8 5D 0064
Requestor's Email (if any): “th isha cohen 1% nil], tom
4. The requester is the:
Rl Taxpayer
[CiLocal Unit o Government
w
[J Authorized Representative of
haha
R lhe
Requestor Signature
asin
2 ADAH
DitePage 4
PROOF OF SERVICE Page 2 of 2 - 20, | served a copy of this request on I certify that on this ¥ SF [7 O57 ll 2 Depstnord HA ys party if not represented or their A JAS representative) by: [U1 Tb []Personal Delivery BX] First Class Mail [_] Registered or Certified Mail or [] other Designated Delivery Service (UPS, FedEx) |~b-20J6 haf Lato Date Signature *A copy of this request must also be filed with the Michigan Tax Tribunal. Mailing Address: 611 W. Ottawa St., Lansing, MI 48933 Overnight Carrier Address (UPS, FedEx, DHL Deliveries): 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906 E-Filing: hitps://eFiling.apps.lara.state. mi.us
Page 5
RECEIVED
pn,
JAN 2 8 2026
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Lg
MICHIGAN TAX TRIBUNAL
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
-
LANSING
DIRECTOR
“Thisha R. lp he.
MICHIGAN TAX TRIBUNAL
Petitioner(s)
N
)
MTT Docket No._{)~
AAS
(iby ok DETROIT
I"
Respondent(s)
MOTION FOR RECONSIDERATION
1.
1
wish this Tribunal to reconsider “The homeowners Pepertrdaresen phon
Lor Apas -
0,
2. Good cause exists to grant reconsideration because:
The Jhuested Tr
vend Cations
Was masled
|
i
address stutedonthe application on
oT
15, R025,
3.
| ask this Tribunal to grant my request for reconsideration.
Dhaba
Roo)
Party/Representative (sign here)
Thisha
R (shen
[Print/type name of person signing]
| certify that on this date
| served a copy of this Motion, and any additional documentation, on the
opposing party or their representative.
aay b, A026
falls KilshodPage 6
Phone: (313) 224-3035 Fax: (313) 224-4576 www.detroitml.gov Coleman A. Young Municlpal Center 2 Woodward Avenue, Sulte 105 Detroit, Michigan 48226 sr December 9, 2025 DISTRICT: 4 COHEN, THISHAR 5812 FARMBROOK DETROIT M1 48224 E) RE: 2025 DECEMBER BOARD OF REVIEW PETITION NUMBER: D-63236 Parcel ID: 21073040. Property Address: 5812 FARMBROOK Property Classification: 401 in accordance with General Property Tax Act MCL 211.7u, BY REASON OF POVERTY, The December Board of Review has considered your 2025 homeowner's property tax exemption application regarding the above- described property. The homeowner's property tax exemption has been DENIED. (Reason for denlal below) 2024 Income not provided “YOU ARE RESPONSIBLE FOR PAYING FOR THE 2025 SUMMER and WINTER TAXES.” of Reviews decision, further appeal may be made to the Michigan Tax Tribunal eal including the petition form are available online at mail the completed form Michigan 48909. If you disagree with the Board within 30 days of this notice. Information on how to app
Page 7
p> ) STATE OF
Page 8
Page 2
Page 9
Sa
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Read document text excerpt
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 Thisha R Cohen, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000262 City of Detroit, 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 Thisha R Cohen, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000262 City of Detroit, 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.
Read document text excerpt
Page 1
RECEIVED JAN 27 2026 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM POVERTY EXEMPTION Do not use this form to appeal Principal Re sidence Exemption, Qualified Agricultural Exemption, Disabled Veterans Exemption, or other exemption disputes. Pursuant to Tax Tribunai 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 pe! tition. Hf you do not submit this document, you may be held in default. Section 1: Petitioner's Contact information First Name [AN Last Name/Company Names THISHA R COHEN Mailing Address (No., Street, P.O. Box or Rural Route} 5812 FARMBROOK STREET City or Town State ZIP Code DETROIT Mi 48224 Telephone Number 31 3-850-0064 Email Address (do not enter unless you want MTT to send ail correspondence via email} thishacohent@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.A. Last Name Firm Name (if any) Malling 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: 21078040 / 27100355 Property Address (No., Street) £812 FARMBROOK STREET City or Town County State ZIP Code DETROIT WAYNE Mi 48224
Page 2
GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING Section 4: Explain the Reason for this Appeal MARLON |. BROWN, DPA DIRECTOR MY HOPE APPLICATION WAS DENI REQUESTED INCOME VERTIFICATI THE REQUIRED DOCUMENTS, AND THE ADDRESS PROVIDED FOR THE CITY OF DETROIT. PLEASE RECONSIDER MY HOPE APPLICATION. ED STATING THAT | DID NOT PROVIDE THE ON WHICH IS INCORRECT. | PROVIDED ALL MAILED THEM FIRST CLASS POSTAGE TO Section 5: Jurisdictional Issues Did you request a poverty exemption ata Board of Review (BOR)? Yes [No If Yes, check which BOR you attended: OJ March OJ July December If No, please explain: Date the BOR decision was issued: DECEMBER Tax year(s) denied: 2024-2025 Fee Information There is no fee required for the filing of a poverty exemption appeal. Signature *required Petitioner of Attorney/Authori; f uw Dlioda K (se zed Representative’s Signature:
Page 3
RECEIVED
JAN 9 ¢ 2026
on
MICHIGAN TAX TRIBUNAL
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
cha R Lohenl
Thus
N
,
MICHIGAN TAX TRIBUNAL
Petitioner(s)
bop
MTT Docket No._D— ©3336
(Ty of Dkr
{ Respondent(s)
REQUEST FOR INFORMAL SETTLEMENT CONFERENCE
1.
1am requesting an informal settlement conference be scheduled and held to discuss this
case.
2.
A hearing has not yet been scheduled in this case.
Name of Requestor: “tusha R { Cohed
Requestor's Phone Number:
3 13- -8 5D 0064
Requestor's Email (if any): “th isha cohen 1% nil], tom
4. The requester is the:
Rl Taxpayer
[CiLocal Unit o Government
w
[J Authorized Representative of
haha
R lhe
Requestor Signature
asin
2 ADAH
DitePage 4
PROOF OF SERVICE Page 2 of 2 - 20, | served a copy of this request on I certify that on this ¥ SF [7 O57 ll 2 Depstnord HA ys party if not represented or their A JAS representative) by: [U1 Tb []Personal Delivery BX] First Class Mail [_] Registered or Certified Mail or [] other Designated Delivery Service (UPS, FedEx) |~b-20J6 haf Lato Date Signature *A copy of this request must also be filed with the Michigan Tax Tribunal. Mailing Address: 611 W. Ottawa St., Lansing, MI 48933 Overnight Carrier Address (UPS, FedEx, DHL Deliveries): 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906 E-Filing: hitps://eFiling.apps.lara.state. mi.us
Page 5
RECEIVED
pn,
JAN 2 8 2026
a)
Lg
MICHIGAN TAX TRIBUNAL
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
-
LANSING
DIRECTOR
“Thisha R. lp he.
MICHIGAN TAX TRIBUNAL
Petitioner(s)
N
)
MTT Docket No._{)~
AAS
(iby ok DETROIT
I"
Respondent(s)
MOTION FOR RECONSIDERATION
1.
1
wish this Tribunal to reconsider “The homeowners Pepertrdaresen phon
Lor Apas -
0,
2. Good cause exists to grant reconsideration because:
The Jhuested Tr
vend Cations
Was masled
|
i
address stutedonthe application on
oT
15, R025,
3.
| ask this Tribunal to grant my request for reconsideration.
Dhaba
Roo)
Party/Representative (sign here)
Thisha
R (shen
[Print/type name of person signing]
| certify that on this date
| served a copy of this Motion, and any additional documentation, on the
opposing party or their representative.
aay b, A026
falls KilshodPage 6
Phone: (313) 224-3035 Fax: (313) 224-4576 www.detroitml.gov Coleman A. Young Municlpal Center 2 Woodward Avenue, Sulte 105 Detroit, Michigan 48226 sr December 9, 2025 DISTRICT: 4 COHEN, THISHAR 5812 FARMBROOK DETROIT M1 48224 E) RE: 2025 DECEMBER BOARD OF REVIEW PETITION NUMBER: D-63236 Parcel ID: 21073040. Property Address: 5812 FARMBROOK Property Classification: 401 in accordance with General Property Tax Act MCL 211.7u, BY REASON OF POVERTY, The December Board of Review has considered your 2025 homeowner's property tax exemption application regarding the above- described property. The homeowner's property tax exemption has been DENIED. (Reason for denlal below) 2024 Income not provided “YOU ARE RESPONSIBLE FOR PAYING FOR THE 2025 SUMMER and WINTER TAXES.” of Reviews decision, further appeal may be made to the Michigan Tax Tribunal eal including the petition form are available online at mail the completed form Michigan 48909. If you disagree with the Board within 30 days of this notice. Information on how to app
Page 7
p> ) STATE OF
Page 8
Page 2
Page 9
Sa
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.