Record Finder / 26-000225-TT
Michigan
Toyia Boyd, Petitioner V City Of Detroit, Respondent
- Petitioner
- Toyia Boyd
- Respondent
- City Of Detroit
Case overview
- Docket number
- 26-000225-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 |
|---|---|---|---|---|---|---|
| 9 | Order of Dismissal | Not recorded | Not recorded | 05/05/2026 | Not recorded | Download |
| 8 | Notice of Filing | Not recorded | Not recorded | 04/24/2026 | Not recorded | Download |
| 7 | Attachments to the Answer were filed | Not recorded | Not recorded | 03/31/2026 | Not recorded | Download |
| 6 | Answer was received | Not recorded | Not recorded | 03/31/2026 | Not recorded | Download |
| 5 | Order Extending P's Default | Not recorded | 4 | 03/31/2026 | Not recorded | Download |
| 4 | Order of Default of Petitioner | Not recorded | Not recorded | 03/06/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 03/06/2026 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 03/06/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 01/07/2026 | $0.00 | Download |
Documents
26-000225 Dismiss.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 Toyia Boyd, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 26-000225 City of Detroit, 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 March 6, 2026, because Petitioner failed to sign the petition. On March 31, 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.
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MTT Docket No. 26-000225 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: May 5, 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
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SC-Notice_of_Filing_of_Answer.2026-04-24_08-28-59.0000.pdfRead complete document text →
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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 Toyia Boyd, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000225 City of Detroit, 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. Users who file documents with the Michigan Tax Tribunal are advised that filed documents are public records and will appear for public viewing on the Tax Docket Lookup. Users who file documents are responsible for ensuring sensitive or personal identifying information is withheld or redacted. See TTR 209. If a user wishes to file a document for consideration by the Michigan Tax Tribunal and prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the Order will not be published. Documents filed prior to the issuance of a Protective Order will be published. The responsibility for excluding or redacting personal identifying information (PII) from all documents filed with or offered to the Tribunal rests solely with the parties and their attorneys. The Tribunal is not responsible for or required to review, redact, or screen documents at the time of filing for PII whether filed electronically or on paper. A party, representative, or interested person (i.e. third party not part of an appeal) may request that the Tribunal redact PII contained in a previously-filed document by
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MTT Docket No. 26-000225 Page 2 of 8 submitting a Request for Redactions. The Request for Redactions form will be available on the Entire Tribunal and Small Claims pages of our website. 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. 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: April 24, 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
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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 Toyia Boyd, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000225 City of Detroit, 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
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MT
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26-000225-TT.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Toyla Boyd MICHIGAN TAX TRIBUNAL Petitioner(s) Md MTT Docket No. 26-000225 City of Detroit , Respondent(s) PROOF OF SERVICE Brandy Mitchell states that on 3/31/2026 he/she [Name of person serving/mailing petition] [date of service] served a copy of the Answer relative to the above-captioned matter upon: [Provide name and address of the party/people being served] Toyia Boyd 17350 Wildemere Detroit, MI 48221 Brandy Wetrhel [Signature/f person who is serving/mailing copy] Brandy Mitchell [Print/type name of person serving/mailing copy] 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
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Toyia Boyd , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 26-000225 City of Detroit i Respondent(s) PROOF OF SERVICE Brandy Mitchell states that on 3/31/2026 he/she [Name of person serving/mailing petition] [date of service] served a copy of the Answer relative to the above-captioned matter upon: [Provide name and address of the party/people being served] Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 Brandy Wetzhel [Signature/bf person who is serving/mailing copy] Brandy Mitchell [Print/type name of person serving/mailing copy] 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
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LET, mer” STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL ANSWER FORM POVERTY EXEMPTION MTT DOCKET NO. 26-000225 Section 1: Respondent’s Contact Information Unit of Government City of Detroit Mailing Address (No., Street, P.O. Box or Rural Route): 2 Woodward Ave, Ste 804 City or Town: State: ZIP Code: Detroit MI 48226 Telephone Number: Email Address (do not enter unless you want MTT to send all correspondence via email): Taxtribunal@detroitmi.gov First Name: Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information M.1.: Last Name: Brandy Mitchell Firm Name (if any): _ . . City of Detroit Mailing Address (No., Street, P.O. Box or Rural Route): 2 Woodward Ave, Ste 804 City or Town: State: ZIP Code: Detroit MI 48226 Telephone Number: Email Address (do not enter unless you want MTT to send all correspondence via email): Taxtribunal@detroitmi.gov Section 3: Subject Property Information Parcel Identification Number: 02003038. Section 4: Explain Your Answer to this Appeal Petitioner Toyia Boyd was denied a 2025 HOPE exemption due to missing proof of her 2024 income. The income provided was in the form a Letter of Support, which advised of the petitioner's income, but did not address the 2024 income. Please see the City of Detroit's eligibility requirements, as well as the petitioner's application and additional documents submitted, attached.
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 5: Jurisdictional Issues Did Petitioner request a Poverty Exemption at a Board of Review (BOR)? Yes [OO No If yes, check which BOR Petitioner attended: [1 March [1 July [4 December Date the BOR decision was issued: 1 2/9/2025 Tax year(s) denied: 2 02 5 Signature required Respondent or Attorney/Authorized Representative’s Signature: Z 2 220A 14 Isl
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Parcel Number: 02003038. Jurisdiction: CITY OF DETROIT County: WAYNE Printed on 03/31/2026 [Grantor [Grantee oo | Sale Sale Inst. Terms of Sale Liber Verified | Prent. | Price Date Type & Page By | Trans. [WILLIAMS, WARREN BOYD, TOYIA 0] 12/20/2016 |PTA 21-NOT USED/OTHER PROPERTY TRANSFER | 100.0 BOYD, TOYIA B WILLIAMS, WARREN 1] 02/10/2016 |oC 21-NOT USED/OTHER 2017004322 OTHER [7100.0 ! — ———— I! [o S BANK NATIONAL ASSOCIA |BOYD, TOYIA 60,000| 03/27/2008 |PTA 21-NOT USED/OTHER PROPERTY TRANSFER | 100.0 —— — =" | ore HAYES, EDDIE HAWKINS, RIYYAH | 297,000| 04/05/2006 |PTA 03-ARM'S LENGTH PROPERTY TRANSFER | 100.0 [Property Address Co Class: RESIDENTIAL-IMPRO |zoning: R1 Building Permit (s) Date |Number [status [17350 wILDEMERE School: DETROIT CITY SCHOOL DISTRICT I [ [ h | B So [P.R.E. 100% 03/19/2018 I [ I [ovnec’s Name/Address lwmmok: 02 a OYD, TOYIA | — 3 1 2 491,04 AY 3 . | 117350 WILDEMERE ] 026 Est TCV 491,049 TCV/TFA: 185.02 | | ETROIT MI 48221 X [Improved I [Vacant Land Value Estimates for Land Table 2R215.2R215-UNIVERSITY DISTRICT-GROUP A [Public * Factors * | Improvements Description Frontage Depth Front Depth Rate %Adj. Reason Value I Fr — Birt Road | 50.00 135.00 1.0000 0.0000 0 100% 0 [Tax Description | gravel road | sO FT RATE BY SIZE 6,752.000 Sq Ft 2.34 100 15,823 E WILDEMERE 527 GOLF CLUB ADD L37 Pl |x |Paved Road * denotes lines that do not contribute to the total acreage calculation. PLATS, W C R 2/137 50 X 135 IX |storm Sewer 50 Actual Front Feet, 0.16 Total Acres Total Est. Land Value = 15,823 |Comments/ Influences BN |x |sidewalk | |REMAILED HPTAP/POV 10-17-19FB |X |Water |11/18/14: EST REC ROOM X |sewer Land Improvement Cost Estimates MAILED POV 5/12/16 FH X |Electric Description Rate Size % Good Cash Value 75 Fencing: Wd, Solid, 6 ft. 45.38 160 20 1,452 |MAILED POV APP 01/25/2017, L.C/RET X |Gas . |MATLED POV & PRE 01-26-18FB | curb D/W/P: 4in Concrete 9.67 1490 20 2,882
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Residen
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05._Property_Tax_Appeal_Answer_Form_Valuation_Poverty_Classification.5ba9ceb8-fb2b-4a51-adfb-d4420e9f5e88.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. 26-000225 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government City of Detroit (Wayne) First Name M.I. Last Name/Company Name/Unit of Government Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name Brandy M.I. Last Name Mitchell Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 2 Woodward Ave Suite 804 City or Town Detroit State Michigan ZIP Code 48226 Telephone Number 313-530-1250 Fax Number E-mail Address Brandy.Mitchell2@detroitmi.gov Section 3: Subject Property Information Does the subject property have a Principal Residence Exemption of 50% or more? Yes Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another. N/A Section 4: Explain Your Answer to this Appeal 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, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this document, you may be held in default.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Petitioner Toyia Boyd was denied a 2025 HOPE exemption due to missing proof of her 2024 income. The income provided was in the form of a Letter of Support, which advised of the petitioner's income, but did not address the 2024 income. Please see the City of Detroit's Poverty guidelines, as well as the petitioner's application and supporting documents submitted attached. Section 5: Jurisdictional Issues IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES Did Petitioner protest the assessment at a Board of Review (BOR)? If yes, check which BOR Petitioner attended: If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? *Submit a copy of the Notice of Assessment with the Answer. If the July or December BOR revised the assessment(s) at issue, did it have authority? If yes, cite the Board’s authority. Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? If yes, explain. Is Petitioner appealing from a State Tax Commission Order? If so, what is the issue date? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE When was the Notice of Uncapping, if applicable, issued? Under what statutory section was the Taxable Value uncapped? IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION Did Petitioner request a Poverty Exemption at a BOR? Yes If Yes, check which BOR Petitioner attended: December List the date the BOR denied Petitioner’s Poverty Exemption: 12/9/2025 IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS Did Petitioner request the exemption at the BOR?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Yes If Yes, check which BOR Petitioner attended: 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: Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 02003038. Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: $228,500 Current Taxable Value as established by the BOR: $86,962 What do you believe is the fair market value (also known as True Cash Value)? $491,049 Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value. $245,500 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Electronic Signature *Typing your name below will serve as your signature Respondent or Attorney/Authorized Representative’s Signature: /s/ Brandy Mitchell
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26-000225 Extend Default (no response).pdfRead complete document text →
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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 Toyia Boyd, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 26-000225 City of Detroit, 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 March 6, 2026, because Petitioner failed to sign the petition.1 Petitioner was required to cure the default by filing a signed amended petition 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 signed amended petition, (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).
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MTT Docket No. 26-000225 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: March 31, 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.
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SC_Order_of_Default_of_Petition.2026-03-06_08-27-59.0000.pdfRead complete document text →
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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 Toyia Boyd, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000225 City of Detroit, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner failed to sign the petition. See TTR 279. As such, the petition is not properly pending. Petitioner must sign and return petition within 14 days of the entry of this order. The petition shall note the docket number assigned by the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the assigned docket number as an “amended petition.” 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: March 6, 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
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MTT Docket No. 26-000225 Page 2 of 4 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)
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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 Toyia Boyd, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000225 City of Detroit, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner failed to sign the petition. See TTR 279. As such, the petition is not properly pending. Petitioner must sign and return petition within 14 days of the entry of this order. The petition shall note the docket number assigned by the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the assigned docket number as an “amended petition.” 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: March 6, 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
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MTT Docket No. 26-000225 Page 4 of 4 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)
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26-000225 Petition.pdfRead complete document text →
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Page 1
RECEIVED
JAN 16 2026
STATE OF MICHIGAN
MICHIGAN TAX TRIBUNAL
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON !{. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL PETITION FORM
POVERTY EXEMPTION
Do not use this form to appeat 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
[LEN
Last Name/Company Name
toyia
Boyd
Mailing Address (No., Streat, P.O, Box or Rural Route)
17350 Wildemere
City or Town
State
ZIP Code
Detroit
48221-2723
Telephone Number 31 32472470
Emall Address (do not enter unless you want MTT to send all correspondence via email)
boydtoyla@gmail.com
S ection 2: Petitioner's Attorney/Authorized Representative’s Contact Information
First Name
ml.
Last Name
Firm Name {if any)
Maliing Address (No., Street, P.O. Box or Rural Route)
City or Town
State
ZIP Code
Telephone Number
Email Address (do not enter unless you want MTT to send all correspondence via emai)
Section 3: Subject Property Information
Parcel Identification Number:
02003038
Property Address {No., Street)
17350 Wildemere
City or Town
County
State
ZIP Code
DETROIT
Wayne
MI
48221-2723Page 2
GRETCHEN WHITMER STATE OF MICHIGAN GOVERNOR LANSING Section 4: Explain the Reason for this Appeal DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA DIRECTOR elderly and | take care of her and my Autistic Brother. My Property Tax Exemption was denied for 2025 for my 2024 income not being provided. | provided my income as | do every year. Which is the same as 2024 which | was granted. | have attached my DHS Assistance and a Letter from my Mother who is Section 5: Jurisdictional Issues Did you request a poverty exemption at a Board of Review (BOR)? Yes [No If Yes, check which BOR you attended: J march [i] July December If No, please explain: Date the BOR decision was issued: December 9, 2025 Tax year(s) denied: 2024 Fee Information There Is no fee required for the filing of a poverty exemption appeal. no Signature +required Petitioner or Attorney/Authorized Representative’s Signature: Ist
Page 3
Coleman A. Young Municipal Center 2 Phone: (313) 224-3035 Woodward Avenue, Suite 105 Fax: (313) 224-4576 Detroit, Michigan 48226 www.detroitml.gov Pevparty Axsensment Board of Raview December 9, 2025 DISTRICT: 2 BOYD, TOYIA 17350 WILDEMERE DETROIT MI 48221 RE: 2025 DECEMBER BOARD OF REVIEW PETITION NUMBER: D-62032 Parcel ID: 02003038. Property Address: 17350 WILDEMERE Property Classification: ~~ 401 In accordance with General Property Tax Act MCL 211.7u, BY REASON OF POVERTY, The December Board of Review has considered your 2025 homeowner's property tax exemption application regarding the above- described property. The homeowner's property tax exemption has been DENIED. (Reason for denial below) 2024 Income not provided * YOU ARE RESPONSIBLE FOR PAYING FOR THE 2025 SUMMER and WINTER TAXES.” If you disagree with the Board of Reviews decision, further appeal may be made to the Michigan Tax Tribunal within 30 days of this notice. Information on how to appeal including the petition form are available online at www. michigan.gov/taxtrib .You can print the petition that applies to your appeal and mail the completed form along with this notice to Michigan Tax Tribunal at P.O. Box 30232, Lansing, Michigan 48909. Bofore Appeal Adter Appeal 2025 Assessed Value 228500 228500 2025 Taxable Value 86962 86962 i pave Ly questions regarding this notice, please contact the City of Detroit Office of the Assessor at Sincerely,
Page 4
| First I Last || Previous || Next || Download I Zoom In I Zoom Out STATE OF MICHIGAN Cass Mave: Toyld Boyd WAYNE CO DHS SRANDMONT SERV CTR Cathet 17455 GRAND RIVER AVE DETROIT Mi 48227 MDEHE Difie WAYNE CO DHS GRANIHMZONT SERV CTR greed bd. J. Masha Save tims . ga online! Bisa (844) 464.3447 Lo ta ew michigan govimibridgest lo far access you case ondine, of col (04) 642.7434. Spends iD. maskle) ee TOVIA BOYD $7350 WILDEMERE 8Y DETROIT Midam1 FOOD ASSISTANCE P CHOT202E « 08/31/2028 Sgt bth Mot WENBRE Apo J pti at WAYNE CO DE GRANDRONT SERV CTR $7465 GRAND RIVER AVE DETROIT Mi 48227 NOTICE OF CASE ACTION Please read each page of this notice carefully, Wa havo reviowed your application of cage. Tha actions that affect your case wre listed in this notice. Benefit Summ, ary more information about your banefits follows this summary) OGRAM hopeon More Information About Benefits £045 - 1305 (Rew 1513 Blau For the meath(s) of: Ranefits are: Amount Vino's Included DU/0872026 - 1BI3122006 | APPROVED $242 Oma, Toyia Boyd Work Registration: aver Page 1 of 6 Page: 1/7
Page 5
Pattie Boyd + 14901 Piedmont Detroit, M148223 248-795-8687 cell To Whom it may concern: My daughter Toyia Boyd provides cleaning services and care to myself and my son whom has Autism. | pay her between $200 to $400 a month to help with her bills. | greatly need her support | am 92 years old. Thankyou Pattie Boyd
Page 6
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FLAT RATE ENVELOPE ONE RATE ® ANY WEIGHT PRIORITY" "MAIL APPLY PRIORITY MAIL POSTAGE HERE Ay 0 Lb 1.30 Oz U.S. POSTAGE PAID PM DETROIT, MI 48221 JAN 07, 2028 $11.90 82324K503016-17 EP14H February 2024 Outer Dimension: 10 x 5 EXPECTED DELIVERY DAY: 01/10/26 USPS TRACKING® # LT [ (11M [1] | [I | 11 [ELLER
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SC_Notice_of_Docket_Number.2026-03-06_08-25-23.0000.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 Toyia Boyd, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000225 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 6, 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 Toyia Boyd, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000225 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 6, 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.
26-000225 Petition.pdfRead complete document text →
Read document text excerpt
Page 1
RECEIVED
JAN 16 2026
STATE OF MICHIGAN
MICHIGAN TAX TRIBUNAL
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON !{. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL PETITION FORM
POVERTY EXEMPTION
Do not use this form to appeat 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
[LEN
Last Name/Company Name
toyia
Boyd
Mailing Address (No., Streat, P.O, Box or Rural Route)
17350 Wildemere
City or Town
State
ZIP Code
Detroit
48221-2723
Telephone Number 31 32472470
Emall Address (do not enter unless you want MTT to send all correspondence via email)
boydtoyla@gmail.com
S ection 2: Petitioner's Attorney/Authorized Representative’s Contact Information
First Name
ml.
Last Name
Firm Name {if any)
Maliing Address (No., Street, P.O. Box or Rural Route)
City or Town
State
ZIP Code
Telephone Number
Email Address (do not enter unless you want MTT to send all correspondence via emai)
Section 3: Subject Property Information
Parcel Identification Number:
02003038
Property Address {No., Street)
17350 Wildemere
City or Town
County
State
ZIP Code
DETROIT
Wayne
MI
48221-2723Page 2
GRETCHEN WHITMER STATE OF MICHIGAN GOVERNOR LANSING Section 4: Explain the Reason for this Appeal DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA DIRECTOR elderly and | take care of her and my Autistic Brother. My Property Tax Exemption was denied for 2025 for my 2024 income not being provided. | provided my income as | do every year. Which is the same as 2024 which | was granted. | have attached my DHS Assistance and a Letter from my Mother who is Section 5: Jurisdictional Issues Did you request a poverty exemption at a Board of Review (BOR)? Yes [No If Yes, check which BOR you attended: J march [i] July December If No, please explain: Date the BOR decision was issued: December 9, 2025 Tax year(s) denied: 2024 Fee Information There Is no fee required for the filing of a poverty exemption appeal. no Signature +required Petitioner or Attorney/Authorized Representative’s Signature: Ist
Page 3
Coleman A. Young Municipal Center 2 Phone: (313) 224-3035 Woodward Avenue, Suite 105 Fax: (313) 224-4576 Detroit, Michigan 48226 www.detroitml.gov Pevparty Axsensment Board of Raview December 9, 2025 DISTRICT: 2 BOYD, TOYIA 17350 WILDEMERE DETROIT MI 48221 RE: 2025 DECEMBER BOARD OF REVIEW PETITION NUMBER: D-62032 Parcel ID: 02003038. Property Address: 17350 WILDEMERE Property Classification: ~~ 401 In accordance with General Property Tax Act MCL 211.7u, BY REASON OF POVERTY, The December Board of Review has considered your 2025 homeowner's property tax exemption application regarding the above- described property. The homeowner's property tax exemption has been DENIED. (Reason for denial below) 2024 Income not provided * YOU ARE RESPONSIBLE FOR PAYING FOR THE 2025 SUMMER and WINTER TAXES.” If you disagree with the Board of Reviews decision, further appeal may be made to the Michigan Tax Tribunal within 30 days of this notice. Information on how to appeal including the petition form are available online at www. michigan.gov/taxtrib .You can print the petition that applies to your appeal and mail the completed form along with this notice to Michigan Tax Tribunal at P.O. Box 30232, Lansing, Michigan 48909. Bofore Appeal Adter Appeal 2025 Assessed Value 228500 228500 2025 Taxable Value 86962 86962 i pave Ly questions regarding this notice, please contact the City of Detroit Office of the Assessor at Sincerely,
Page 4
| First I Last || Previous || Next || Download I Zoom In I Zoom Out STATE OF MICHIGAN Cass Mave: Toyld Boyd WAYNE CO DHS SRANDMONT SERV CTR Cathet 17455 GRAND RIVER AVE DETROIT Mi 48227 MDEHE Difie WAYNE CO DHS GRANIHMZONT SERV CTR greed bd. J. Masha Save tims . ga online! Bisa (844) 464.3447 Lo ta ew michigan govimibridgest lo far access you case ondine, of col (04) 642.7434. Spends iD. maskle) ee TOVIA BOYD $7350 WILDEMERE 8Y DETROIT Midam1 FOOD ASSISTANCE P CHOT202E « 08/31/2028 Sgt bth Mot WENBRE Apo J pti at WAYNE CO DE GRANDRONT SERV CTR $7465 GRAND RIVER AVE DETROIT Mi 48227 NOTICE OF CASE ACTION Please read each page of this notice carefully, Wa havo reviowed your application of cage. Tha actions that affect your case wre listed in this notice. Benefit Summ, ary more information about your banefits follows this summary) OGRAM hopeon More Information About Benefits £045 - 1305 (Rew 1513 Blau For the meath(s) of: Ranefits are: Amount Vino's Included DU/0872026 - 1BI3122006 | APPROVED $242 Oma, Toyia Boyd Work Registration: aver Page 1 of 6 Page: 1/7
Page 5
Pattie Boyd + 14901 Piedmont Detroit, M148223 248-795-8687 cell To Whom it may concern: My daughter Toyia Boyd provides cleaning services and care to myself and my son whom has Autism. | pay her between $200 to $400 a month to help with her bills. | greatly need her support | am 92 years old. Thankyou Pattie Boyd
Page 6
{7 250
(1 de imere
Dero, mr4e22l
/) lich Iga Tax
Trsbusicd
ash #7 Po. Box 30233
LGuBinLY
Lr
4/8907Page 7
FLAT RATE ENVELOPE ONE RATE ® ANY WEIGHT PRIORITY" "MAIL APPLY PRIORITY MAIL POSTAGE HERE Ay 0 Lb 1.30 Oz U.S. POSTAGE PAID PM DETROIT, MI 48221 JAN 07, 2028 $11.90 82324K503016-17 EP14H February 2024 Outer Dimension: 10 x 5 EXPECTED DELIVERY DAY: 01/10/26 USPS TRACKING® # LT [ (11M [1] | [I | 11 [ELLER
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.