Timothy D Jesky, Petitioner V Township Of Frenchtown, 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

Timothy D Jesky, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000304

Township Of Frenchtown,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed within 35 days after the final decision, ruling, or determination. 

See MCL 205.735a(6). 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 

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

arguments unless otherwise ordered by the Tribunal.

Page 2

MTT Docket No. 26-000304

Page 2 of 6

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 18, 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

Timothy D Jesky, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000304

Township Of Frenchtown,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed within 35 days after the final decision, ruling, or determination. 

See MCL 205.735a(6). 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 

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

arguments unless otherwise ordered by the Tribunal.

Page 4

MTT Docket No. 26-000304

Page 4 of 6

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.

Page 5

STATE OF

Page 6

MTT

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

RECEIVED 

FEB 11 2026 

or 

Cs - 

( 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

TAX APPEAL PETITION FORM 

NON-PROPERTY TAX 

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

action taken by the Michigan Department of Treasury) with this Small Claims Petition, if applicable. If you do not submit this document, 

you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.I 

Last Name/Company Name 

Timothy 

D 

Jesky 

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

2886 E. Country Ln 

City or Town 

State 

ZIP Code 

Monroe 

MI 

48162 

Telephone Number 

Fax Number 

734-384-6085 

N/A 

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

lindajesky@charter.net 

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

First Name 

MI. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

: 

Fax Number 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Explain the Reason for this Appeal 

Tim Jesky, provided his tax exemption paper to the township on January 12, 2026. We 

received a letter stating that he missed the deadline for filing. This was due to him 

being in the hospital in both October, November and December. 

His wife was also in 

the hospital 2 weeks in November, she has been diagnosed with state 

4 kidney cancer. 

Tim did the best he could with the situation that was given to him to get this information 

to the township. We should not be penalized, his illness is a direct complication to his 

agent orange diagnosis, and his 100% VA disability. 

Section 4: Assessment Information 

Type of Tax Being Assessed: 

Assessment Number(s): 

Property 

07 943 045 00 

Check all that are being appealed: 

Tax 

[J interest 

O Penalty 

[| Refund of taxes paid in the amountof$___ 

Check what action prompted this appeal: (Check one) 

O 

Final Assessment (Final Bill for Taxes Due) 

Od Notice of Intent to Assess (Bill for Taxes Due) 

[J Letter Denying or Adjusting Refund 

Other 

If “other,” explain: 

[110 cy ott us at wo fifo 10 1100.3 

timely ma=ror Lo 

wave he property Jax. Tm 3s been 100 percent 

d 83bla whh 

0 VA kr 2 103 6 yecrs ard ns s a frst dma ths bas happerod 

List the Amounts being levied: 

List the refund sought, if any: 

Tax 

Interest 

Penalty 

[ List your Contentions: 

Tax 

Interest 

Penalty 

Fee Information

Page 3

Michigan Department of Treasury 

6055 (11-23) 

Notice of Denial of Disabled Veterans Exemption 

Issued under authority of Public Act 206 of 1893 

With_this notice, you are notified that the Disabled Veterans Exemption on the property identified below has 

been denied. 

If you have questions about the denial, you may contact your local government or follow the 

appeal procedures specified below. 

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 number 

2. Name of Local Unit (Check Township or City) 

07 943 045 00 

FRENCHTOWN CHARTER TOWNSHIP 

3. County 

5 

Monroe 

J Township 

Ccity 

4. Street Address of Property (Provide a Complete Address) 

City 

State 

Zip 

2886 E COUNTRY LN 

MONROE 

Mi 

48162-8938 

5. Name of Owner (First, Middle, Last) 

JESKY TIMOTHY D & LINDA K 

6. Owner's Daytime Telephone Number 

6. Owner'sEmail Address 

8. Mailing Address if Different than Property Address 

City 

State 

Zip 

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

[C1] 

a. The owner is neither a disabled veteran who qualifies for the exemption nor the unremarried surviving spouse of a disabled veteran 

who, immediately before death, was eligible for the exemption. 

[1 

b. The property claimed is not the owner's homestead. 

[CJ 

c. The property has transferred, and the qualifying individual is no longer the owner. 

[1 

d. The person claiming the exemption is not the owner. 

El 

eomer_ failed 

do Nile 

hunely 

10. Claim Denied for Calendar Year(s) 

202.5 

PART 2: CERTIFICATION 

11. Name of the Local Assessor (Print or Type) 

EDWARD K VANDERVRIES 

12. Signature of Local Agsessof 

o 

Date 

1 lA Ue 

\|z0/z025 

— 

14. Address of Cocal Governmental Unit 

City 

State 

- 

Zip 

2744 VIVIAN ROAD 

+ 

MONROE 

MI. 

48162-9386

Page 4

55 & Cova TRY LN 

raONTL POY (ilo 1 

METROPLEX MI 480 

Ir 

7 FEB 2026 PM 14 L 

fiche 

Bo Trond 

Yo 0 0X 

Ronen 

MO) URY09

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

Timothy D Jesky,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000304

Township Of Frenchtown,

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 18, 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

Timothy D Jesky,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000304

Township Of Frenchtown,

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 18, 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

RECEIVED 

FEB 11 2026 

or 

Cs - 

( 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

TAX APPEAL PETITION FORM 

NON-PROPERTY TAX 

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

action taken by the Michigan Department of Treasury) with this Small Claims Petition, if applicable. If you do not submit this document, 

you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.I 

Last Name/Company Name 

Timothy 

D 

Jesky 

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

2886 E. Country Ln 

City or Town 

State 

ZIP Code 

Monroe 

MI 

48162 

Telephone Number 

Fax Number 

734-384-6085 

N/A 

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

lindajesky@charter.net 

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

First Name 

MI. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

: 

Fax Number 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Explain the Reason for this Appeal 

Tim Jesky, provided his tax exemption paper to the township on January 12, 2026. We 

received a letter stating that he missed the deadline for filing. This was due to him 

being in the hospital in both October, November and December. 

His wife was also in 

the hospital 2 weeks in November, she has been diagnosed with state 

4 kidney cancer. 

Tim did the best he could with the situation that was given to him to get this information 

to the township. We should not be penalized, his illness is a direct complication to his 

agent orange diagnosis, and his 100% VA disability. 

Section 4: Assessment Information 

Type of Tax Being Assessed: 

Assessment Number(s): 

Property 

07 943 045 00 

Check all that are being appealed: 

Tax 

[J interest 

O Penalty 

[| Refund of taxes paid in the amountof$___ 

Check what action prompted this appeal: (Check one) 

O 

Final Assessment (Final Bill for Taxes Due) 

Od Notice of Intent to Assess (Bill for Taxes Due) 

[J Letter Denying or Adjusting Refund 

Other 

If “other,” explain: 

[110 cy ott us at wo fifo 10 1100.3 

timely ma=ror Lo 

wave he property Jax. Tm 3s been 100 percent 

d 83bla whh 

0 VA kr 2 103 6 yecrs ard ns s a frst dma ths bas happerod 

List the Amounts being levied: 

List the refund sought, if any: 

Tax 

Interest 

Penalty 

[ List your Contentions: 

Tax 

Interest 

Penalty 

Fee Information

Page 3

Michigan Department of Treasury 

6055 (11-23) 

Notice of Denial of Disabled Veterans Exemption 

Issued under authority of Public Act 206 of 1893 

With_this notice, you are notified that the Disabled Veterans Exemption on the property identified below has 

been denied. 

If you have questions about the denial, you may contact your local government or follow the 

appeal procedures specified below. 

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 number 

2. Name of Local Unit (Check Township or City) 

07 943 045 00 

FRENCHTOWN CHARTER TOWNSHIP 

3. County 

5 

Monroe 

J Township 

Ccity 

4. Street Address of Property (Provide a Complete Address) 

City 

State 

Zip 

2886 E COUNTRY LN 

MONROE 

Mi 

48162-8938 

5. Name of Owner (First, Middle, Last) 

JESKY TIMOTHY D & LINDA K 

6. Owner's Daytime Telephone Number 

6. Owner'sEmail Address 

8. Mailing Address if Different than Property Address 

City 

State 

Zip 

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

[C1] 

a. The owner is neither a disabled veteran who qualifies for the exemption nor the unremarried surviving spouse of a disabled veteran 

who, immediately before death, was eligible for the exemption. 

[1 

b. The property claimed is not the owner's homestead. 

[CJ 

c. The property has transferred, and the qualifying individual is no longer the owner. 

[1 

d. The person claiming the exemption is not the owner. 

El 

eomer_ failed 

do Nile 

hunely 

10. Claim Denied for Calendar Year(s) 

202.5 

PART 2: CERTIFICATION 

11. Name of the Local Assessor (Print or Type) 

EDWARD K VANDERVRIES 

12. Signature of Local Agsessof 

o 

Date 

1 lA Ue 

\|z0/z025 

— 

14. Address of Cocal Governmental Unit 

City 

State 

- 

Zip 

2744 VIVIAN ROAD 

+ 

MONROE 

MI. 

48162-9386

Page 4

55 & Cova TRY LN 

raONTL POY (ilo 1 

METROPLEX MI 480 

Ir 

7 FEB 2026 PM 14 L 

fiche 

Bo Trond 

Yo 0 0X 

Ronen 

MO) URY09

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.