Record Finder / 25-003347-TT
Michigan
Tito S Rivera, Petitioner V City Of Detroit, Respondent
- Petitioner
- Tito S Rivera
- Respondent
- City Of Detroit
Case overview
- Docket number
- 25-003347-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 | 09/09/2025 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 09/09/2025 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 09/09/2025 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 07/08/2025 | $0.00 | Download |
Documents
Order_of_Dismissal.2025-09-09_08-53-11.0000.pdfRead complete document text →
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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 Tito S Rivera, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003347 City of Detroit, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner failed to protest the assessment to Respondent’s March Board of Review, as required by MCL 205.735a. 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. 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
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MTT Docket No. 25-003347 Page 2 of 6 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: September 9, 2025 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
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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 Tito S Rivera, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003347 City of Detroit, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner failed to protest the assessment to Respondent’s March Board of Review, as required by MCL 205.735a. 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. 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
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MTT Docket No. 25-003347 Page 4 of 6 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: September 9, 2025 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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX
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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.
Rivera.pdfRead complete document text →
Read document text excerpt
Page 1
RECEIVED ) L110 2025 TRIBUNAL STATE OF MICHIGAN MICHIGAN THE GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Lo Contact Information FirstName ec Last e/Company Name Wa 2% 5 Mailing raikest rs P.O. Box or Rural "eT (843 C jie a yyy pA ygo J 2 Telephone Number - Fax Number 787 298 /351 E-mail Address (do not enter unless you So to sen Ug] ce via e-mail) | Pe VB = "a Shoo. com Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information First Name 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 e-mail) Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcels are you Yes* [| No**
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Issues Being Appealed (check all that apply) [J True Cash and Taxable Value [OJ Poverty Exemption [0 Taxable Value Only (calculation) [J Disabled Veterans Exemption [J Uncapping of Taxable Value [OJ Eligible Manufacturing Personal Property (ESA) [J Exemption from Taxation (other than the denial of a [O Classification Principal Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal The Cotr ose parvchuase d fone Gand Bond & $500 Pach. HF StovlH fefs500.— Ya Leet tot Section 6: Jurisdictional Issues Year(s) you are appealing: Did you protest the assessment at a Board of Review (BOR)? O Yes Ne If Yes, check which BOR you attended AND attach the BOR decision: O March O July O December If No, check the applicable reason(s): [J Not required to attend Assessment Change Notice was not received by Petitioner O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) [| Appealing within 36 days of State Tax Commission Order
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ls 0 STATE OF MICHIGAN . GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA [#5 GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) 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 Na 7 LUN Last Name/Company Name 7 Ho & . [verz Mailing Address (No., Street, P.O. Box or Rural Route) | 4 > hlesn St City or To i State ZIP Code oo Delyo Ji Js 213 Telephone Number Fax Number 297 dy 1/357 E-mail Address (do not enter unless you want MTT t d all correspondence via e-mail) VIL — Ts do & phleo Cran Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information First Name Ml. 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 e-mail) Section 3: Subject Property Information How many If youdre appealing more than one parcel, are they contiguous or adjoining? parcels are you Yes* Od No** rmation regarding any contiguous parcels.
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Issues Being Appealed (cheok all that apply) [J True Cash and Taxable Value [J Poverty Exemption [I/F axable Value Only (calculation) [J Disabled Veterans Exemption O Uncapping of Taxable Value [J Eligible Manufacturing Personal Property (ESA) [J Exemption from Taxation (other than the denial of a 0 Classification Principal Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal Pri 4 3500 Liv Borge He loge shold beF500." Section 6: Jurisdictional Issues Year(s) you are appealing: Did you protest the assessment ata Board of Review (BOR)? [] Yes [No If Yes, check which BOR you attended AND attach the BOR decision: [J March [J July [] December If No, check the applicable reason(s): [J Not required to attend Assessment Change Notice was not received by Petitioner O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 0 Appealing within 35 days of State Tax Commission Order
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 2(00%1060 Classification of Property: Real Persopal (check one) BE Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Current Assessed Value (also known as State Equalized Value) as established by the BOR: Current Taxable Value as established by the
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STA
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.
SC_Notice_of_Docket_Number.2025-09-09_08-51-47.0000.pdfRead complete document text →
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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 Tito S Rivera, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003347 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: September 9, 2025 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
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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 Tito S Rivera, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003347 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: September 9, 2025 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
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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 Tito S Rivera, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003347 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: September 9, 2025 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.
Rivera.pdfRead complete document text →
Read document text excerpt
Page 1
RECEIVED ) L110 2025 TRIBUNAL STATE OF MICHIGAN MICHIGAN THE GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Lo Contact Information FirstName ec Last e/Company Name Wa 2% 5 Mailing raikest rs P.O. Box or Rural "eT (843 C jie a yyy pA ygo J 2 Telephone Number - Fax Number 787 298 /351 E-mail Address (do not enter unless you So to sen Ug] ce via e-mail) | Pe VB = "a Shoo. com Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information First Name 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 e-mail) Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcels are you Yes* [| No**
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Issues Being Appealed (check all that apply) [J True Cash and Taxable Value [OJ Poverty Exemption [0 Taxable Value Only (calculation) [J Disabled Veterans Exemption [J Uncapping of Taxable Value [OJ Eligible Manufacturing Personal Property (ESA) [J Exemption from Taxation (other than the denial of a [O Classification Principal Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal The Cotr ose parvchuase d fone Gand Bond & $500 Pach. HF StovlH fefs500.— Ya Leet tot Section 6: Jurisdictional Issues Year(s) you are appealing: Did you protest the assessment at a Board of Review (BOR)? O Yes Ne If Yes, check which BOR you attended AND attach the BOR decision: O March O July O December If No, check the applicable reason(s): [J Not required to attend Assessment Change Notice was not received by Petitioner O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) [| Appealing within 36 days of State Tax Commission Order
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ls 0 STATE OF MICHIGAN . GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA [#5 GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) 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 Na 7 LUN Last Name/Company Name 7 Ho & . [verz Mailing Address (No., Street, P.O. Box or Rural Route) | 4 > hlesn St City or To i State ZIP Code oo Delyo Ji Js 213 Telephone Number Fax Number 297 dy 1/357 E-mail Address (do not enter unless you want MTT t d all correspondence via e-mail) VIL — Ts do & phleo Cran Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information First Name Ml. 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 e-mail) Section 3: Subject Property Information How many If youdre appealing more than one parcel, are they contiguous or adjoining? parcels are you Yes* Od No** rmation regarding any contiguous parcels.
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Issues Being Appealed (cheok all that apply) [J True Cash and Taxable Value [J Poverty Exemption [I/F axable Value Only (calculation) [J Disabled Veterans Exemption O Uncapping of Taxable Value [J Eligible Manufacturing Personal Property (ESA) [J Exemption from Taxation (other than the denial of a 0 Classification Principal Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal Pri 4 3500 Liv Borge He loge shold beF500." Section 6: Jurisdictional Issues Year(s) you are appealing: Did you protest the assessment ata Board of Review (BOR)? [] Yes [No If Yes, check which BOR you attended AND attach the BOR decision: [J March [J July [] December If No, check the applicable reason(s): [J Not required to attend Assessment Change Notice was not received by Petitioner O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 0 Appealing within 35 days of State Tax Commission Order
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 2(00%1060 Classification of Property: Real Persopal (check one) BE Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Current Assessed Value (also known as State Equalized Value) as established by the BOR: Current Taxable Value as established by the
Page 6
STA
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.