Tiana Jackson, Petitioner V City Of Detroit, 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

Tiana Jackson, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000267

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. 26-000267

Page 2 of 7

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

Tiana Jackson

8323 Royal St

Detroit , MI 48234

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

Tiana Jackson, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000267

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 5

MTT Docket No. 26-000267

Page 5 of 7

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

Page 6

S

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 

DOCKET 

NUMBER 

DEPARTMENT OF LABOR & ECONOMIC GROWTH 

PROPERTY TAX APPEAL 

T 

NUMBE 

MICHIGAN TAX TRIBUNAL 

PETITION FORM 

SMALL CLAIMS DIVISION 

Failure to complete this form, including signature, and return it by filing deadline will result in dismissal. 

If additional space is needed to provide the information requested, please use a separate sheet. 

1. Petitioner(s} Name and Address 

2. Agent or Attorney (if any) Name and Address 

Tine 

Jackson 

2202 OWNS, 

Terror tl, 

67 2 

Petitioner's Daytime Phone No(B12) 208-214 

Agent/Attormey Phone No. 

A 

(residential, agricultural, personal, commercial, industrial, timber cutover, 

3. Classification of property 

la) ei Aevial 

persanal utility, developmental) 

¥ 

4. Location of Property: 

City 

NAVD So 

Local School District: 

OR 

| 

county WING. 

Township 

5. 

Did Petitioner protest to the Board of Review? 

[4 

) 

Yes 

[) 

No 

if no, please check all applicable reasons below and explain in the 

space provided. 

| The Assessment Change Notice was not properly sent to Petitioner prior to the March Board of Review. 

Plpetitioner is appealing within 30 days of issuance of notice of action taken by July or December Board of Review. 

[| Petitioner is appealing a Clerical Error or Mutual Mistake of Fact. 

(| Petitioner is appealing within 30 days of issuance of a State Tax Commission Order. 

[Jpatitioner is appealing within 35 days of receipt of Notice of Taxable Value Uncapping. 

6. 

Did Petitioner request a Poverty Exemption at the Board of Review? 

@ 

Yes 

[4 ) 

No 

= 

7. Check the reason for this appeal and explain in the space provided. 

Od The property's true cash value and taxable value are incorrect. (SEE Line by Line Instructions.) 

Cle property's taxable value only is incorrect. 

[the uncapping of the property's taxable value is improper. 

Od Petitioner was denied a property tax exemption. 

i. 

i 

. 

B 

I 

oo 

. 

fi 

~ 

[ Petiioner was denied a poverty axemefion Bato 

YY 

lt. WAS oY PE oided] Tt was {included with 

Two ODI a0 

8. Provide the Board of Review's determination of the state equalized or assessed value and taxable value for each parcel, for each tax year being 

appealed. 

Parcel Number 

Tax Year 

State Equalized Value or 

Taxable Value an Roll 

Assessed Value on Roll 

11005 Uk 

2025 | 2100 

4.50%

Page 2

9. Provide Petitioner's contention or belief of the true cash ( fair market) value and taxable value for each parcel, for each tax year being appealed 

1 

Parcel Number 

Tax Year 

True Cash (Fair Market) Value 

Taxable Value Contention 

Contention 

N00 slo 

WLS 

10. 

Explain the basis of your appeal. 

Cant ol Salad 

Skin 

to 

Prdvide 

LnCone. 

toi is 

appeal 

itil) Provide 

md W-2 for Focther 

Prock of 

INC omada 

11. Does the property have a principal residence exemption of at least 50% for the tax year(s) at issue? 

[<3 Yes: Petitioner is not required to pay a fee for the filing of this appeal. 

[eo] No: Petitioner is required to pay a fee for the filing of the appeal. (See Fee Schedule.) 

Failure to remit a required fee with this Form may result in dismissal. 

Amount Paid: 

12. 

If not using an agent or attorney, Petitioner is required to sign: A 

ee 

If using an agent or attorney, only agent or attorney is required to sign: 

V 

PLEASE RETURN THE ORIGINAL AND ONE COPY OF THIS COMPLETED FORM WITH TWO COPIES OF ANY ATTACHMENTS to: Michigan Tax Tribunal, PO Box 

30232, Lansing, MI 48909. 

Keep a copy of tha Form and any original attachments for your records. 

The Department of Labor & Economic Growth will not discriminate against any Individual or group because of race, sex, religion, age, national origin, color, 

marital status, disability or political bellefs. 

If you need assistance with reading, writing, hearing, etc., under the Americans with Disabilities Act, you may make 

your needs known to this agency. 

For further information, please contact the Tribunal at: 

PH: 

(517) 373-3003 

Web Site: www.Michigan.govitaxtribunal 

E-mail: taxtrib@Michigan.gov 

TY262 Revised 01/05 

1973 PA 186, As Amended

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LABOR & ECONOMIC GROWTH 

PROPERTY TAX APPEAL 

DOCKET NUMBER 

MICHIGAN TAX TRIBUNAL 

PETITION FORM 

SMALL CLAIMS DIVISION 

Failure to complete this form, including signature, and return it by filing deadline will result in dismissal. 

If additional space is needed to provide the information requested, please use a separate sheet. 

1. Petitioner(s) Name and Address 

2. Agent or Attorney (if any) Name and Address 

Tiong lad] L200 

Peiilioner’s Daytime Phone No 212) 2.08214 

Agent/Attorney Phone No. 

(residential, agricultural, personal, commercial, industrial, timber cutover, 

3. Classification of property 

a) a 

Aenisal 

personal utility, developmental) 

y 

4. Location of Property: 

City 

J AD i 

Local School District: 

OR 

County, wooly W. 

Township 

5. 

Did Petitioner protest to the Board of Review? 

O 

Yes 

[-] 

No 

if no, please check all applicable reasons bsfow and explain in the 

space provided. 

[lhe Assessment Change Notice was not properly sent to Petitioner prior to the March Board of Review, 

FPpetitioner is appealing within 30 days of issuance of notice of action taken by July ar December Board of Review. 

[| Petitioner is appealing a Clerical Error or Mutual Mistake of Fact. 

[a Petitioner is appealing within 30 days of issuance of a State Tax Commission Order. 

[| Petitioner is appealing within 35 days of receipt of Notice of Taxable Value Uncapping. 

6. 

Did Petitioner request a Poverty Exemption at the Board of Review? 

@ 

Yes 

( 

) 

No 

7. Check the reason for this appeal and explain in the space provided. 

[lhe property's true cash value and taxable value are incorrect. (SEE Line by Line Instructions.) 

Od The property's taxable value only is incorrect. 

Cre uncapping of the property's taxable value is improper, 

[| Petitioner was denied a property tax exemption. 

| EA Potion 

was denied 

a poverty oxempion- Gado, |i pie. ats nt Py ded TH was 

i neue wot 

The 

BDC

Page 4

9.

Page 5

C

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

Tiana Jackson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000267

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

Tiana Jackson

8323 Royal St

Detroit , MI 48234

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

Tiana Jackson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000267

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.

Page 1

— 

STATE OF MICHIGAN 

DOCKET 

NUMBER 

DEPARTMENT OF LABOR & ECONOMIC GROWTH 

PROPERTY TAX APPEAL 

T 

NUMBE 

MICHIGAN TAX TRIBUNAL 

PETITION FORM 

SMALL CLAIMS DIVISION 

Failure to complete this form, including signature, and return it by filing deadline will result in dismissal. 

If additional space is needed to provide the information requested, please use a separate sheet. 

1. Petitioner(s} Name and Address 

2. Agent or Attorney (if any) Name and Address 

Tine 

Jackson 

2202 OWNS, 

Terror tl, 

67 2 

Petitioner's Daytime Phone No(B12) 208-214 

Agent/Attormey Phone No. 

A 

(residential, agricultural, personal, commercial, industrial, timber cutover, 

3. Classification of property 

la) ei Aevial 

persanal utility, developmental) 

¥ 

4. Location of Property: 

City 

NAVD So 

Local School District: 

OR 

| 

county WING. 

Township 

5. 

Did Petitioner protest to the Board of Review? 

[4 

) 

Yes 

[) 

No 

if no, please check all applicable reasons below and explain in the 

space provided. 

| The Assessment Change Notice was not properly sent to Petitioner prior to the March Board of Review. 

Plpetitioner is appealing within 30 days of issuance of notice of action taken by July or December Board of Review. 

[| Petitioner is appealing a Clerical Error or Mutual Mistake of Fact. 

(| Petitioner is appealing within 30 days of issuance of a State Tax Commission Order. 

[Jpatitioner is appealing within 35 days of receipt of Notice of Taxable Value Uncapping. 

6. 

Did Petitioner request a Poverty Exemption at the Board of Review? 

@ 

Yes 

[4 ) 

No 

= 

7. Check the reason for this appeal and explain in the space provided. 

Od The property's true cash value and taxable value are incorrect. (SEE Line by Line Instructions.) 

Cle property's taxable value only is incorrect. 

[the uncapping of the property's taxable value is improper. 

Od Petitioner was denied a property tax exemption. 

i. 

i 

. 

B 

I 

oo 

. 

fi 

~ 

[ Petiioner was denied a poverty axemefion Bato 

YY 

lt. WAS oY PE oided] Tt was {included with 

Two ODI a0 

8. Provide the Board of Review's determination of the state equalized or assessed value and taxable value for each parcel, for each tax year being 

appealed. 

Parcel Number 

Tax Year 

State Equalized Value or 

Taxable Value an Roll 

Assessed Value on Roll 

11005 Uk 

2025 | 2100 

4.50%

Page 2

9. Provide Petitioner's contention or belief of the true cash ( fair market) value and taxable value for each parcel, for each tax year being appealed 

1 

Parcel Number 

Tax Year 

True Cash (Fair Market) Value 

Taxable Value Contention 

Contention 

N00 slo 

WLS 

10. 

Explain the basis of your appeal. 

Cant ol Salad 

Skin 

to 

Prdvide 

LnCone. 

toi is 

appeal 

itil) Provide 

md W-2 for Focther 

Prock of 

INC omada 

11. Does the property have a principal residence exemption of at least 50% for the tax year(s) at issue? 

[<3 Yes: Petitioner is not required to pay a fee for the filing of this appeal. 

[eo] No: Petitioner is required to pay a fee for the filing of the appeal. (See Fee Schedule.) 

Failure to remit a required fee with this Form may result in dismissal. 

Amount Paid: 

12. 

If not using an agent or attorney, Petitioner is required to sign: A 

ee 

If using an agent or attorney, only agent or attorney is required to sign: 

V 

PLEASE RETURN THE ORIGINAL AND ONE COPY OF THIS COMPLETED FORM WITH TWO COPIES OF ANY ATTACHMENTS to: Michigan Tax Tribunal, PO Box 

30232, Lansing, MI 48909. 

Keep a copy of tha Form and any original attachments for your records. 

The Department of Labor & Economic Growth will not discriminate against any Individual or group because of race, sex, religion, age, national origin, color, 

marital status, disability or political bellefs. 

If you need assistance with reading, writing, hearing, etc., under the Americans with Disabilities Act, you may make 

your needs known to this agency. 

For further information, please contact the Tribunal at: 

PH: 

(517) 373-3003 

Web Site: www.Michigan.govitaxtribunal 

E-mail: taxtrib@Michigan.gov 

TY262 Revised 01/05 

1973 PA 186, As Amended

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LABOR & ECONOMIC GROWTH 

PROPERTY TAX APPEAL 

DOCKET NUMBER 

MICHIGAN TAX TRIBUNAL 

PETITION FORM 

SMALL CLAIMS DIVISION 

Failure to complete this form, including signature, and return it by filing deadline will result in dismissal. 

If additional space is needed to provide the information requested, please use a separate sheet. 

1. Petitioner(s) Name and Address 

2. Agent or Attorney (if any) Name and Address 

Tiong lad] L200 

Peiilioner’s Daytime Phone No 212) 2.08214 

Agent/Attorney Phone No. 

(residential, agricultural, personal, commercial, industrial, timber cutover, 

3. Classification of property 

a) a 

Aenisal 

personal utility, developmental) 

y 

4. Location of Property: 

City 

J AD i 

Local School District: 

OR 

County, wooly W. 

Township 

5. 

Did Petitioner protest to the Board of Review? 

O 

Yes 

[-] 

No 

if no, please check all applicable reasons bsfow and explain in the 

space provided. 

[lhe Assessment Change Notice was not properly sent to Petitioner prior to the March Board of Review, 

FPpetitioner is appealing within 30 days of issuance of notice of action taken by July ar December Board of Review. 

[| Petitioner is appealing a Clerical Error or Mutual Mistake of Fact. 

[a Petitioner is appealing within 30 days of issuance of a State Tax Commission Order. 

[| Petitioner is appealing within 35 days of receipt of Notice of Taxable Value Uncapping. 

6. 

Did Petitioner request a Poverty Exemption at the Board of Review? 

@ 

Yes 

( 

) 

No 

7. Check the reason for this appeal and explain in the space provided. 

[lhe property's true cash value and taxable value are incorrect. (SEE Line by Line Instructions.) 

Od The property's taxable value only is incorrect. 

Cre uncapping of the property's taxable value is improper, 

[| Petitioner was denied a property tax exemption. 

| EA Potion 

was denied 

a poverty oxempion- Gado, |i pie. ats nt Py ded TH was 

i neue wot 

The 

BDC

Page 4

9.

Page 5

C

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.