Record Finder / 25-003215-TT
Michigan

Tracey Parker, Petitioner V City Of Detroit, Respondent

Petitioner
Tracey Parker
Respondent
City Of Detroit

Case overview

Docket number
25-003215-TT
Status
Disposed
CaseType
SC Property
Division
Small Claims Division
County
Wayne
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
5Order of DismissalNot recordedNot recorded10/23/2025Not recordedDownload
4Petition has been verifiedPET110/23/2025Not recordedDownload
3Notice of Docket Number SCNot recordedNot recorded10/23/2025Not recordedDownload
2Attachments to the Petition were filedNot recordedNot recorded08/23/2025Not recordedDownload
1A petition was received.PETNot recorded08/23/2025Not recordedDownload

Documents

Order_of_Dismissal.2025-10-23_13-31-29.0000.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

Tracey Parker, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-003215

City of Detroit,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed on or before July 31 of the tax year appealed, as required by 

MCL 205.735a, or within 30 days of the issuance of a July or December Board of 

Review Decision, as required by MCL 211.53c. As such, and inasmuch as the Tribunal 

has no equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

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

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

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

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

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

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

Page 2

MTT Docket No. 25-003215

Page 2 of 6

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

arguments unless otherwise ordered by the Tribunal.

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

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

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

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

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 23, 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

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

Tracey Parker, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-003215

City of Detroit,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed on or before July 31 of the tax year appealed, as required by 

MCL 205.735a, or within 30 days of the issuance of a July or December Board of 

Review Decision, as required by MCL 211.53c. As such, and inasmuch as the Tribunal 

has no equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

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

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

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

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

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

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

Page 4

MTT Docket No. 25-003215

Page 4 of 6

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

Page 5

STAT

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02._Property_Tax_Appeal_Petition_Form_Principal_Residence_Qualified_Agricultural_Exemption.82ca8201-c872-48f9-b9b4-63652441cf2d.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 

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 Denial or 

Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Tracey

M.I.

Last Name/Company Name

Parker

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

22716 Tireman

City or Town

Detroit

State

Michigan

ZIP Code

48239

Telephone Number

313-728-2670

Fax Number

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

tparker275@yahoo.com

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

First Name

Tracey

M.I.

Last Name

Parker

Firm Name (if any)

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

22716 Tireman

City or Town

Detroit

State

Michigan

ZIP Code

48239

Telephone Number

313-728-2670

Fax Number

E-mail Address

tparker275@yahoo.com

Section 3: Subject Property Information

Parcel Identification Number:

22001501.2

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel 

form for information regarding any contiguous parcels. If no, you must file separate appeals for each non-

contiguous or non-adjoining parcels or you will be defaulted.

Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 

22716 Tireman

Detroit

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48239

Taxing Authority:

City of Detroit (Wayne)

County:

Wayne

Classification of Property:

Personal

Residential

Section 4: Check which of the following you are appealing

Principal Residence Exemption

Section 5: Explain the Reason for this Appeal

August 22, 2025

2025 July Board of Review Petition # J-50416

To The July Board of Review 

My name is Tracey Lyn Parker, I live at 22716 Tireman, Detroit, MI 48239, I would like to do an appeal on my decision for being denied for 2025 Property Tax 

Relief help from the City of Detroit. I am currently permanently disable as of October 2024, I worked for State of Michigan MDHHS Wayne County Grandmont 

Service Center since February 2009. I have never need the help from the City of Detroit Property Tax Division before, I have always been able to pay my bills without 

any government help and the one time that I reach out and am denied. I am currently receiving RSDI income in the amount of 2158.00 monthly and I do have my 

oldest daughter Deja Gibson 29 and her 2year old son Dallas Moore living with me as of June 2025. I asked her to move with me to help care for me and my home. 

She is not currently working because she has to care for me full time and she does receive Cash Assistance for her and her son from the State of Michigan in the 

amount of $478 monthly. I currently have not medical insurance because of my RSDI income. I have attached the income for me and my daughter Deja Gibson to see 

if I can receive an appeal decision to have my application looked over again for approval. I am hoping that the department that makes the reconsideration decision take 

kindly to my plead to approve this property tax exemption request. I am in desperate need of assistance with my property taxes. 

Thank you again for you time in looking into this matter for me. 

Section 6: Jurisdictional Issues

List the year(s) denied:

2025

Indicate who denied the exemption under appeal:

Local Unit 

If you checked “other” above, explain:

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied:

07/22/2025

Fee Information

A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition.

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

Tracey Parker

/s/

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

SC_Notice_of_Docket_Number.2025-10-23_13-28-16.0000.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

Tracey Parker,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003215

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: October 23, 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

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

Tracey Parker,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003215

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: October 23, 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.

denial letter for property exemption.pdfRead complete document text →
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Page 1

Phone: (313) 628-0722 

Coleman A. Young Municipal Center 

Fax: (313) 224-4576 

2 Woodward Avenue, Suite 105 

www.detroitmi.gov 

Detroit, Michigan 48226 

(J 

Board of Review 

DETROIT 

Evel 

07/22/2025 

PARKER, TRACEY 

22716 TIREMAN 

DETROIT MI 48239 

RE: 2025 JULY BOARD OF REVIEW PETITION NUMBER: J-50416 

Parcel Number: 22001501-2 

Address: 22716 TIREMAN 

Property Classification: 401 

(RESIDENTIAL-IMPROVED) 

District: 

7 

In accordance with General Property Tax Act MCL 211.7u,by REASON OF POVERTY, the July Board 

of Review has considered your 2025 homeowner's property exemption application regarding the above 

described property. The homeowner's property exemption has been DENIED. You are responsible for 

paying the 2025 summer and winter taxes. 

Reason for Denial 

Household exceeds income guidelines 

A further appeal of the assessed value and taxable value or a qualified exemption may be made within 

35 DAYS FROM THE DATE OF THIS NOTICE to the Michigan Tax Tribunal online at 

www.michigan.gov/taxtrib, or by mail to Michigan State Tax Tribunal, P.O. 30232, Lansing, Michigan 

48909. You can also contact the Michigan Tax Tribunal by phone at (517) 335-9760 if you have 

questions relating to filing a petition. 

Before Appeal 

After Appeal 

2025 

Assessed Value 

64200 

64200 

2025 

Taxable Value 

39896 

39896 

Sincerely, 

City of Detroit, Board of Review

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.

02._Property_Tax_Appeal_Petition_Form_Principal_Residence_Qualified_Agricultural_Exemption.82ca8201-c872-48f9-b9b4-63652441cf2d.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 

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 Denial or 

Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Tracey

M.I.

Last Name/Company Name

Parker

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

22716 Tireman

City or Town

Detroit

State

Michigan

ZIP Code

48239

Telephone Number

313-728-2670

Fax Number

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

tparker275@yahoo.com

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

First Name

Tracey

M.I.

Last Name

Parker

Firm Name (if any)

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

22716 Tireman

City or Town

Detroit

State

Michigan

ZIP Code

48239

Telephone Number

313-728-2670

Fax Number

E-mail Address

tparker275@yahoo.com

Section 3: Subject Property Information

Parcel Identification Number:

22001501.2

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel 

form for information regarding any contiguous parcels. If no, you must file separate appeals for each non-

contiguous or non-adjoining parcels or you will be defaulted.

Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 

22716 Tireman

Detroit

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48239

Taxing Authority:

City of Detroit (Wayne)

County:

Wayne

Classification of Property:

Personal

Residential

Section 4: Check which of the following you are appealing

Principal Residence Exemption

Section 5: Explain the Reason for this Appeal

August 22, 2025

2025 July Board of Review Petition # J-50416

To The July Board of Review 

My name is Tracey Lyn Parker, I live at 22716 Tireman, Detroit, MI 48239, I would like to do an appeal on my decision for being denied for 2025 Property Tax 

Relief help from the City of Detroit. I am currently permanently disable as of October 2024, I worked for State of Michigan MDHHS Wayne County Grandmont 

Service Center since February 2009. I have never need the help from the City of Detroit Property Tax Division before, I have always been able to pay my bills without 

any government help and the one time that I reach out and am denied. I am currently receiving RSDI income in the amount of 2158.00 monthly and I do have my 

oldest daughter Deja Gibson 29 and her 2year old son Dallas Moore living with me as of June 2025. I asked her to move with me to help care for me and my home. 

She is not currently working because she has to care for me full time and she does receive Cash Assistance for her and her son from the State of Michigan in the 

amount of $478 monthly. I currently have not medical insurance because of my RSDI income. I have attached the income for me and my daughter Deja Gibson to see 

if I can receive an appeal decision to have my application looked over again for approval. I am hoping that the department that makes the reconsideration decision take 

kindly to my plead to approve this property tax exemption request. I am in desperate need of assistance with my property taxes. 

Thank you again for you time in looking into this matter for me. 

Section 6: Jurisdictional Issues

List the year(s) denied:

2025

Indicate who denied the exemption under appeal:

Local Unit 

If you checked “other” above, explain:

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied:

07/22/2025

Fee Information

A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition.

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

Tracey Parker

/s/

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.