Thomas J Reaster Petitioner V City Of Jackson 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 

Thomas J Reaster, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-001108 

 

City of Jackson, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that Petitioner was placed in 

default on May 19, 2026, because Petitioner failed to file a copy of the notice giving rise 

to the appeal, i.e., notice denying Petitioner’s request for poverty exemption. On June 

18, 2026, the Tribunal extended the time for Petitioner to cure the default by an 

additional 14 days, and they have failed to respond. Petitioner has not complied with 

either order, and the latter stated that “failure to comply with this order may result in the 

dismissal of the case” and referenced Grimm v Dep’t of Treasury.1 In Grimm, the 

Michigan Court of Appeals summarized factors that the Tribunal should consider before 

imposing the sanction of dismissal. Those factors are: 

 

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) the 

degree of compliance with other parts of the court's orders; (6) attempts to 

cure the defect; and (7) whether a lesser sanction would better serve the 

interests of justice.2 

 

Here, Petitioner’s failure to comply with multiple orders has established a history of 

deliberate delay. As a result, giving careful consideration to the factors involved and 

considering all options in determining what sanction is just and proper, the Tribunal 

finds that dismissal is appropriate, and a lesser sanction would not be appropriate in 

light of Petitioner’s history of noncompliance in this case. 

 

Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

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

 

 

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

2 Id. at 149.

Page 2

MTT Docket No. 26-001108 

Page 2 of 2 

 

APPEAL RIGHTS 

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

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

Appeals. 

 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal. 

 

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

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

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

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

record on appeal. There is no certification fee. 

 

 

Entered: July 16, 2026 

 

 

 

 

 

By: /s/ Patricia L. Halm 

kac 

 

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

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

Thomas J Reaster,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001108

City Of Jackson,

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.

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.

Page 2

MTT Docket No. 26-001108

Page 2 of 4

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: July 14, 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

Thomas J Reaster

617 Gilbert St

Jackson , MI 49202

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

Thomas J Reaster,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001108

City Of Jackson,

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.

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

Page 5

MTT

Page 6

STATE

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Page 1

CITY OF 

JAC KS 

City Assessor’s Office 

161 W. Michigan Ave. ¢ —— MI 49201 

Founded 1829 

Phone: (517) 788-4033 + Facsimile: (866) 902-7891 

RECEIVED 

June 11, 2026 

JUN 2 2 2026 

Michigan Tax Tribunal 

MICHIGAN TAX TRIBUNAL 

PO Box 30232 

Lansing, MI 48909 

RE: 

MTT Docket No. 26-001108 

Answer Form 

Reaster Thomas J vs. City of Jackson 

Please find enclosed for filing in the above-captioned matter Respondent’s 

Answer Form, Proof of Service, and notice that gave rise to the appeal. 

Respectfully)Submitted, 

= 

aw 

Jason Yoakam 

Assessor 

Enclosures

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO, 26-001108 

Section 1: Respondent’s Contact Information 

First Name: 

M.L: 

Last Name/Company NamefUnit of Government: 

City of Jackson, Michigan 

Home Address {No., Strest, P.O. Box or Rural Route): 

County: 

161 W Michigan Avenue 

Jackson 

City or Town: 

State: 

ZIP Code: 

Jackson 

MI 

149201 

Telephone Number: 

Fax Number: 

517-788-4033 

866-902-7891 

E-mail Address {do not enter unless you want MTT to send all correspondence via email): 

jyoakam@cityofjackson.org 

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

First Name: 

ML: 

Last Name: 

Jason 

Yoakam 

Firm Name (if any): 

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

161 W Michigan Avenue 

City or Town: 

State: 

ZIP Code: 

Jackson 

Mi 

149201 

Telephone Number: 

Fax Number: 

517-788-4033 

866-902-7891 

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

jyoakam@cityofjackson.org 

Section 3: Subject Property Information 

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

[i] Yes 

a 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another, 

[J ves 

[No 

[A Notapplicable

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Household income exceeds federal poverty guidelines for household of two persons. 

Section 5: Jurisdictional Issues 

IF PETITIONER 1S APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

DId Petitioner protest the assessment at a Board of Review (BOR)? [yf Yes 

[No 

If yes, check which BOR Pelitioner attended: [yf] March 

[} July 

[[] December 

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

a No 

*Submit a copy of the Notice of Assessment with the Answer. 

If the July or December BOR revised the assessmenl(s) al issue, did it have authority? 

[ 

] Yes 

[ | No 

If yes, cite the Board's authority. 

Was the assessment(s) at issue established as the resuit of a clerical error or mutual mistake of fact? [i] Yes 

[vi] No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[1] Yes 

4 No 

If so, what Is the Issue date? 

iF PETITIONER 1S APPEALING THE UNCAPPING OF TAXABLE VALUE

Page 4

fegei€i” 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

[No 

If Yes, check which BOR Petitioner attended: A March 

a July 

a December 

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

3/10/2026 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption ata BOR? [] Yes 

[No 

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

[J] July 

[] 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: 

Real 

Personal 

(check one) 

[m] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Parcel Identification Number: 

8-076800000 

Classification of Property: 

Real 

Personal 

(check one) 

4 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

$52,800 

Current Taxable Value as established by the BOR: 

$25,538 

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

$105,600 

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

$52,800 

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

$25,568 

Signature ears” | 

/

Page 5

STATE OF MICHIGAN 

BEFORE THE MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

REASTER THOMAS J, 

PETITIONER 

VS 

PROOF OF SERVICE 

CITY OF JACKSON, MICHIGAN 

DOCKET NO. 26-001108 

A MUNICIPAL CORPORATION, 

RESPONDENT 

STATE OF MICHIGAN 

) 

COUNTY OF JACKSON 

) 

A true copy of this Respondent's Answer Form has been forwarded to Thomas Reaster, petitioner, 

at 617 Gilbert St, Jackson, MI, 49202, by first-class mail with all postage and fees prepaid thereon 

on June 12, 2026. 

Jason 

oakam 

| 

Assessor, fam | Jackson 

Subscribed and sworn to me, a Notary Public, on June 11, 2026. 

GAN

Page 6

CITY OF 

J AC KS AR 

FIRST-CLASS 

\ 14 

PRESORTED

ASSESSOR'S OFFICE 

U.S. POSTAGE 

161 W. MICHIGAN AVENUE 

es 

MARANA GRO

JACKSON, MICHIGAN 49201 

© 

& 

= 

v 

9 

————i 

TI 

UE UTE

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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 

Thomas J Reaster, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-001108 

 

City of Jackson, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Petitioner in default on May 19, 2026, because Petitioner failed to file a copy of 

the notice giving rise to the appeal, i.e., notice denying Petitioner’s request for poverty 

exemption.1 Petitioner was required to cure the default by obtainig a copy of the notice 

from Respondent and file a copy with the Tribunal within 14 days. Petitioner has had 

ample time to comply, yet has failed to respond or submit the required filings. Though 

the Tribunal finds an extension of time to cure the default appropriate, Petitioner’s 

failure to comply with Tribunal orders and its Rules of Practice and Procedure has 

established a history of deliberate delay that would justify dismissal of the case for 

failure to timely comply with this order.2 Therefore, 

 

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file a copy of the notice denying Petitioner’s request for poverty exemption, 

(2) file a Motion to Set Aside Default, and (3) file proof the motion was served on 

Respondent. The foregoing must be filed with the Tribunal within 14 days of the entry of 

this order.3 

 

 

1 The order further stated, “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).” 

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

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-001108 

Page 2 of 2 

 

Failure to comply with this order may result in the dismissal of the case, as provided by 

TTR 237.4 

 

Entered: June 18, 2026 

 

 

 

By: /s/ Patricia L. Halm 

kac 

 

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 

 

 

 

4 See also MCL 205.732.

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

Thomas J Reaster,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001108

City Of Jackson,

Respondent.

ORDER OF DEFAULT

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

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: May 19, 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 

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.

Page 2

MTT Docket No. 26-001108

Page 2 of 4

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

Thomas J Reaster

617 Gilbert St

Jackson , MI 49202

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

Thomas J Reaster,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001108

City Of Jackson,

Respondent.

ORDER OF DEFAULT

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

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: May 19, 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 

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.

Page 5

MTT Docket No. 26-001108

Page 2 of 2

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 6

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

Thomas J Reaster,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001108

City Of Jackson,

Respondent.

ORDER OF DEFAULT

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

Page 7

MTT

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Page 1

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

LANSING 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

RECEIVED 

APR 1 4 2026 

MICHIGAN TAX TRIBUNAL 

MARLON 

|. 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 notice) with this petition. 

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

Section 1: Petitioner's Contact Information 

First Name 

Mi. 

Thoma 3 

x 

Last Namel/Company Name 

“Rrastsr 

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

11 

Bulbet 

SH 

CHy or Town 

Vack 

San 

ZIP Code 

Hen md 

Tetephone Number 

Ap 

- 533-55 

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

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

M.L 

First Name 

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 uniess you want MTT to send all correspondence via email} 

Section 3: Subject Property Information 

Parcel Identification mete 07k 3 0 D D 0 0 

Property Address (No., Street) A 

\ 1 

¢, 

| \s ect 

3 

Code 

1904 

City or Town 

___ 

County __~ 

TacKson 

Jackson 

Staje 

ZH 

MT

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 

Roeer wows 

qekbing 

 unemplugment ard he 

es 

weed wo iB 

parent pels, 

Tas Tneome Nas 

changed desl 

sinee_ 

longed works 

ok 

la 

he is 

“Rob 

no 

0 

ory 

AY) 

lo ebner who Vos 

Pow Cafingy for Yue VY 

Qeuneel 

Section 5: Jurisdictional Issues 

Did you request a poverty exemption ata Board of Review (BOR)? [] Yes 

[No 

if Yes, check which BOR you attended: [_] March 

|) July 

[] December 

if No, please explain: 

Date the BOR decision was issued: 

Tax year(s) denied: 

Fee Information 

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

Signature *required 

Petitioner or Attorney/Authorized Representative’s Signature: 

aa VOY 

ji wei 

{ 

\

Page 3

T Reashe 

. 

i 

Received 

1 erien HE Lwgazs= 

| 

APR 13 2026 

N 

LARA 

ss 

A pe

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

Thomas J Reaster,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001108

City Of Jackson,

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: May 19, 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

Thomas J Reaster

617 Gilbert St

Jackson , MI 49202

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

Thomas J Reaster,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001108

City Of Jackson,

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: May 19, 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 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

Thomas J Reaster,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001108

City Of Jackson,

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: May 19, 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 

LANSING 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

RECEIVED 

APR 1 4 2026 

MICHIGAN TAX TRIBUNAL 

MARLON 

|. 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 notice) with this petition. 

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

Section 1: Petitioner's Contact Information 

First Name 

Mi. 

Thoma 3 

x 

Last Namel/Company Name 

“Rrastsr 

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

11 

Bulbet 

SH 

CHy or Town 

Vack 

San 

ZIP Code 

Hen md 

Tetephone Number 

Ap 

- 533-55 

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

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

M.L 

First Name 

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 uniess you want MTT to send all correspondence via email} 

Section 3: Subject Property Information 

Parcel Identification mete 07k 3 0 D D 0 0 

Property Address (No., Street) A 

\ 1 

¢, 

| \s ect 

3 

Code 

1904 

City or Town 

___ 

County __~ 

TacKson 

Jackson 

Staje 

ZH 

MT

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 

Roeer wows 

qekbing 

 unemplugment ard he 

es 

weed wo iB 

parent pels, 

Tas Tneome Nas 

changed desl 

sinee_ 

longed works 

ok 

la 

he is 

“Rob 

no 

0 

ory 

AY) 

lo ebner who Vos 

Pow Cafingy for Yue VY 

Qeuneel 

Section 5: Jurisdictional Issues 

Did you request a poverty exemption ata Board of Review (BOR)? [] Yes 

[No 

if Yes, check which BOR you attended: [_] March 

|) July 

[] December 

if No, please explain: 

Date the BOR decision was issued: 

Tax year(s) denied: 

Fee Information 

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

Signature *required 

Petitioner or Attorney/Authorized Representative’s Signature: 

aa VOY 

ji wei 

{ 

\

Page 3

T Reashe 

. 

i 

Received 

1 erien HE Lwgazs= 

| 

APR 13 2026 

N 

LARA 

ss 

A pe

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.