Triumph Church, Petitioner V City Of Pontiac, Respondent

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 

Triumph Church, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003464 

 

City of Pontiac, 

 

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 September 20, 2024, because they submitted petitions in both the Small 

Claims and Entire Tribunal Divisions.1 On January 2, 2025, the Tribunal extended the 

time for Petitioner to cure the default by an additional 14 days and they have failed to 

respond.2 Petitioner has not complied with either order, and the latter stated that 

“failure to comply with this Order shall result in the dismissal of the case . . .” and 

referenced Grimm v Dep’t of Treasury.3 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.4 

 

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. 

 

 

1 Although Petitioner did not respond to that September 20, 2024 Order of Default, the Tribunal entered 

an order extending the time to cure on November 26, 2024. Following the entry of the November 26, 

2024 order, Petitioner filed a Small Claims petition form. Given Petitioner’s partial compliance with the 

Tribunal’s orders, another Order Extending Time for Petitioner to Cure Default was entered on January 2, 

2025. 

2 The January 2, 2025 Order Extending Time for Petitioner to Cure Default required Petitioner to file a 

Motion to Set Aside Default, pay the required $25.00 motion fee, and file proof that the motion was served 

on Respondent. 

3 Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

4 Id. at 149.

Page 2

MTT Docket No. 24-003464 

Page 2 of 2 

 

Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

This Order resolves all pending claims in this matter and closes this 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

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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 

Triumph Church,1 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003464 

 

City of Pontiac, 

 

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 Petitioner was held in 

default on September 20, 2024, because they submitted petitions in both divisions of 

the Tribunal. Petitioner did not respond to that order, and the Tribunal entered an order 

extending the time to cure on November 26, 2024. Having now filed a Small Claims 

petition form, Petitioner has partially complied with the Tribunal’s orders. Petitioner 

failed, however, to submit the motion to set aside default, motion fee, or proof of service 

of the motion upon Respondent, as required by the November 26, 2024 order. Though 

the Tribunal finds one final 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 Motion to Set Aside Default, (2) pay the $25.00 fee required for the 

filing of the motion, 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 amended petition indicates that the petitioner is Carl Prince. However, municipal records indicate 

that the property is owned by Triumph Church, as indicated in the initial Entire Tribunal petition. As such, 

although the amended Small Claims petition is accepted, the Tribunal finds that Triumph Church is the 

Petitioner, and that Carl Prince is Petitioner’s authorized representative. 

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 219(5).

Page 2

MTT Docket No. 24-003464 

Page 2 of 2 

 

Failure to comply with this Order may result in the dismissal of the case, as provided by 

TTR 231.4 

 

 

Entered: January 2, 2025 

 

 

By _____________________________ 

bw/jcr 

 

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

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Page 1

GRETCHEN WHITMER 

STATE OF MICHIGAN 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

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. 

submit this document, you may be held in default. 

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 

Section 1: Petitioner's Contact Information 

First Name 

M.L 

Last Name/Company Name 

Carl 

E 

Prince 

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

1332a W. Hadley St. 

City or Town 

State 

ZIP Code 

Milwaukee 

WI. 

53206 

Telephone Number 

Fax Number 

414-510-4029 

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

twoprinceman@yahoo.com 

Representative’s Contact Information 

Section 2: Petitioner’s Attorney/Authorized 

First Name 

M.I. 

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 

parcelsareyou | [[] yest 

No** 

appealing? 

If you are appealing more than one parcel, are they contiguous or adjoining? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

MARLON I. BROWN, DPA

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 ati that appiy) 

[J True Cash and Taxable Value 

{1 Poverty Exemption 

[0 Taxable Value Only (calculation) 

[1 Disabled Veterans Exemption 

{7 Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

Exemption from Taxation (other than the denial of a 

[3 classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

ur property was exempt as it is a Church. For many years of operation this was and is 

the case. 

As a result of the COVID-19 Pandemic our congregation has suffered. We are yet in 

attempt trying to recover. 

It is possible that we miss the filing dates as a result. However, to totally remove our 

exemption and access our church a commercial tax as a for profit retail business is 

egregious. 

The Church is a 501C3 non-profit organization for the community of Pontiac. 

Thank you for your consideration. 

Section 6: Jurisdictional issues 

Year(s) you are appealing: 

2021-24 

Did you protest the assessment at a Board of Review {BOR)? O Yes 

[mn] No 

If Yes, check which BOR you attended AND attach the BOR decision: [m] March 

a July 

[Ml] December 

If No, check the applicable reason(s): 

O Not required to attend 

O Assessment Change Notice was not received by Petitioner 

[| Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, Include explanation in Section 6) 

[] Appealing within 35 days of State Tax Commission Order 

[I] Appealing within 35 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETGHEN 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: 

64-14-30-352-020 

Classification of Property: 

Real 

Personal 

(check one) 

Agriculturat 

Compete! 

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 BOR: 

What do you believe is the fair market value (also known as True Cash Value)? 

$80,000.00

Page 4

STATE

Page 5

S

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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 ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-004183

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of Pontiac (OAKLAND)

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

Terry

M.I.

D

Last Name

Schultz

Firm Name (if any)

Oakland County Equalization

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

250 Elizabeth Lake Rd.

Suite 1000 West

City or Town

Pontiac

State

Michigan

ZIP Code

48341

Telephone Number

248-858-0740

Fax Number

248-975-4407

E-mail Address

appeals@oakgov.com

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

No

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.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

THIS PARCEL IS ALREADY UNDER APPEAL. PLEASE SEE DOCKET # 24-003464.

THE PROPERTY’S TRUE CASH, ASSESSED, & TAXABLE VALUES WERE PROPERLY CALCULATED AND ARE IN CONFORMANCE WITH THE 

MICHIGAN CONSTITUTION, APPLICABLE STATUTES, AND APPLICABLE REGULATIONS.

PETITIONER FAILED TO DEMONSTRATE THAT IT OCCUPIED THE PROPERTY IN QUESTION AS A HOUSE OF PUBLIC WORSHIP, USED 

PREDOMINATELY FOR RELIGIOUS SERVICES OR FOR TEACHING THE RELIGIOUS TRUTHS AND BELIEFS OF THE SOCIETY OR AS A 

PARSONAGE AS OF TAX DAY 12/31/2023 AS REQUIRED PER MCL 211.7S.

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)? No

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? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

No

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? 

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s Poverty Exemption:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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? 

If Yes, check which BOR Petitioner attended:

Tax Year(s) denied:

2024

List the date the exemption was denied:

3/04/2024

What statutory section did Petitioner request the subject property be exempt?

MCL 211.7s

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

Page 4

Wigan

Page 5

A

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Page 1

RECEIVED 

DEC 13 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. 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 defauit. 

Section 1: Petitioner’s Contact Information 

First Name 

ME 

Last Name/Company Name 

Carl 

Prince 

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

1332A Hadley St 

City or Town 

State 

ZIP Code 

Milwaukee 

WI 

53206-2645 

Telephone Number 

Fax Number 

414-510-4029 

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

twoprinceman@yahoo.com 

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

i 

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 you are appealing more than one parcel, are they contiguous or adjoining? 

parcels are you 

Yes* 

[] No* 

appealing? 

*If yes, use a multiple parce! form for information regarding any contiguous parcels.

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 at that apply) 

M True Cash and Taxable Value 

[M Poverty Exemption 

{1 Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[T} uncapping of Taxable Value 

[1 tligible Manufacturing Personal Property (ESA) 

Exemption from Taxation (other than the denial of a 

[1 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

This church property entity is 501C3 and has been tax exempt for many years. This is a 

domestic nonprofit corporation since 1929. The property functions as a church, was 

build as such and is operating as such. The property has been erronously classified as 

commercial and has been taxed accordingly. Our church pastor is a veteran and the 

church congregation was severely dissimated by the COVID-19 pandemic and attrition. 

The resulted paperwork could not be completed and filed in a timely manner due to 

government mandated shutdowns to stay at home. We are in a financial hardship and 

borrowed money to pay the assesed delinquent taxes and must repay the loans we 

borrowed. The commercial tax assessment precludes our operation as a religious 

organization and hinders our ability to serve this community with religious morality and 

community service. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2019 - 2023 

Did you protest the assessment at a Board of Review (BOR)? [] Yes 

[Mf No 

if Yes, check which BOR you attended AND attach the BOR decision: [1 March 

[1 duly 

[1 December 

if No, check the applicable reason(s): 

[I Not required to attend 

[| Assessment Change Notice was not received by Petitioner 

Appealing a purported Clerical Error or Mutual Mistake of Fact {if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 7: Valuation Information +use the multiple parce! form for additional, contiguous parcels. 

Parcel Identification Number: 

641430352020 

Classification of Property: 

Real 

Personal 

(check one) 

]

Page 4

STATE OF

Page 5

ph

Page 6

-

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

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 

_____________________________, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

_____________________________, 

Respondent(s) 

PROOF OF SERVICE 

___________________________________ states that on ___________________ he/she 

[Name of person serving/mailing petition] 

 

 

[date of service] 

served a copy of the ___________________ relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

________________________________________________ 

________________________________________________ 

_________________________________________ 

[Signature of person who is serving/mailing copy] 

_________________________________________ 

[Print/type name of person serving/mailing copy] 

 

________________________________________________ 

_______________________________________________

TRIUMPH CHUCH

24-003464

CITY OF PONTIAC

Kimberly Hampton

December 6, 2024

Inspection Letter

CARL E. PRINCE

1332A W. HADLEY ST.

MILWAUKEE, WI 58206

/s/ Kimberly Hampton

Kimberly Hampton

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Page 1

OAKLAND COUNTY EXECUTIVE DAVID COULTER 

 

 

 Equalization Division 

 (248) 858-0740 | equal@oakgov.com 

 

 

 

250 Elizabeth Lake Road, Ste. 1000 W | Oakland Pointe Office Building | Pontiac, MI 48341 | Fax (248) 858-2074 | oakgov.com 

 

December 6, 2024 

 

 

Carl E. Prince 

1332A W. Hadley St. 

Milwaukee, WI 53206 

 

Ref: 64-14-30-352-020 

Docket No: 24-003464 

 

 

Dear Carl E. Prince: 

 

It has come to our attention that there is a pending Michigan Tax Tribunal appeal in regard to 

the above-mentioned property. We believe it is in both parties’ best interest to have an inspection 

done on the property before meeting with the Michigan Tax Tribunal. If there is additional 

information you would like us to consider in support of your contention of value, such as 

appraisals, construction costs, property sales data, market information, etc. please email it to us 

at the email address provided below. Any information sent to us does not satisfy the Tribunal 

rules for submitting evidence, and once a hearing date has been set, you will be required to 

submit evidence to the Michigan Tax Tribunal and Respondent as directed in the Notice of 

Hearing. 

 

Please contact Kimberly Hampton at 248-858-2039 or email us at appeals@oakgov.com within 

fourteen days of this letter to set up an appointment for a property review. 

 

 

Sincerely, 

 

Terry D. Schultz 

Chief, Oakland County Equalization

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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 

Triumph Church, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003464 

 

City of Pontiac, 

 

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 Petitioner was held in 

default on September 20, 2024, because it filed both a Small Claims Petition and an 

Entire Tribunal Petition for the same parcel of property, neither of which was properly 

completed.1 Petitioner was required to cure the default within 14 days. Despite having 

ample time to comply, Petitioner 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 

 

For clarification, Petitioner may only file one petition for the property, and it must file the 

appropriate petition for the division of the Tribunal in which it wishes to file its appeal, 

i.e., Small Claims Division or Entire Tribunal. The Petitions indicate that the property is 

classified as commercial, however, so Petitioner may only file the appeal in the Small 

Claims Division if the amount of taxable value (TV) in dispute does not exceed 

$100,000. Because Petitioner failed to properly complete the Petitions and did not 

provide the required valuation information, the Tribunal is unable to determine whether 

the appeal qualifies for Small Claims. The Tribunal is also unable to determine whether 

the required filing fee has been paid in full. 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 either a completed Small Claims petition form or a completed Entire 

Tribunal petition form, (2) pay the additional filing fee, if any, required for the filing of the 

appeal, (3) file a Motion to Set Aside Default, (4) pay the fee required for the filing of the 

Motion to Set Aside Default, which depends on which Petition is filed; the fee is $25.00 

in the Small Claims division and $50.00 in the Entire Tribunal, and (5) file proof the 

Motion to Set Aside Default was served on Respondent. The foregoing must be filed 

 

1 The order also stated that Petitioner failed to provide a copy of the notice giving rise to the appeal, but 

the petitions indicate that the property is classified as commercial, so this document is not required. 

2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010).

Page 2

MTT Docket No. 24-003464 

Page 2 of 2 

 

with the Tribunal within 14 days of entry of this Order.3 

 

Failure to comply with this Order may result in dismissal of the case, as provided by 

TTR 231.4 

 

 

Entered: November 26, 2024 

 

 

By _____________________________ 

ejg/jc 

 

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 provide by those parties, attorneys, or authorized 

representatives. 

 

By: Tribunal Clerk 

 

 

 

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

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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

Triumph Church,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003464

City Of Pontiac,

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.

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.

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.

Page 2

MTT Docket No. 24-003464

Page 2 of 6

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: November 13, 2024

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 provide 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

Triumph Church,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003464

City Of Pontiac,

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

Page 4

MT

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Triumph Church,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003464

City Of Pontiac,

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 279. 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: November 13, 2024

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 provide 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

Triumph Church,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003464

City Of Pontiac,

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 279. 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: November 13, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

 

MTT DOCKET NO. ______________________ 

 

 

Section 1: Respondent’s Contact Information 

First Name: 

 

M.I.: 

 

Last Name/Company Name/Unit of Government: 

 

 

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

 

 

County: 

City or Town: 

 

 

State: 

ZIP Code: 

Telephone Number: 

 

 

Fax Number: 

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

 

 

 

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

First Name: 

 

M.I.: 

Last Name: 

 

 

Firm Name (if any): 

 

 

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

 

 

City or Town: 

 

 

State: 

ZIP Code: 

Telephone Number: 

 

 

Fax Number: 

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

 

 

 

Section 3: Subject Property Information 

Does the subject property have a Principal Residence Exemption of 50% or more? 

 

 Yes 

 No 

 

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another. 

 

 Yes 

 No 

 Not Applicable 

 

 

 

 

 

 

 

 

 

 

24-003464

CITY OF PONTIAC

47450 WOODWARD AVE

OAKLAND

PONTIAC

MI

48342

248-858-0776

248-975-4407

APPEALS@OAKGOV.COM

TERRY

D

SCHULTZ

PONTIAC

MI

48341

248-858-0776

248-975-4407

APPEALS@OAKGOV.COM





OAKLAND COUNTY EQUALIZATION

250 ELIZABETH LAKE ROAD, SUITE 1000 WEST

Page 2

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

Section 4: Explain Your Answer to this Appeal 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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)? 

 Yes 

 No 

 

If yes, check which BOR Petitioner attended: 

 March 

 July 

 December 

 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? 

 Yes 

 No 

*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? 

 Yes 

 No 

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? 

 Yes 

 No 

If yes, explain 

 

 

Is Petitioner appealing from a State Tax Commission Order? 

 Yes 

 No 

 

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 

 

THE PROPERTY’S TRUE CASH, ASSESSED, & TAXABLE VALUES WERE 

PROPERLY CALCULATED AND ARE IN CONFORMANCE WITH THE MICHIGAN 

CONSTITUTION, APPLICABLE STATUTES, AND APPLICABLE REGULATIONS. 

 

PETITIONER FAILED TO DEMONSTRATE THAT IT OCCUPIED THE PROPERTY IN 

QUESTION AS A HOUSE OF PUBLIC WORSHIP, USED PREDOMINATELY FOR 

RELIGIOUS SERVICES OR FOR TEACHING THE RELIGIOUS TRUTHS AND 

BELIEFS OF THE SOCIETY OR AS A PARSONAGE AS OF TAX DAY 12/31/2023 AS 

REQUIRED PER MCL 211.7S. 

 

PLEASE NOTE THAT PETITIONER'S CONTENTION OF TAXABLE VALUE FOR 2024 

EXCEEDS THE $100,000.01 ALLOWABLE LIMIT FOR SMALL CLAIMS AND A 

PETITION FOR THE ENTIRE TRIBUNAL SHOULD BE FILED.









Page 3

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

Did Petitioner request a Poverty Exemption at a BOR? 

 Yes 

 No 

 

If Yes, check which BOR Petitioner attended: 

 March 

 July 

 December 

 

List the date the BOR denied Petitioner’s Poverty Exemption: 

 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

 

Did

Page 4

WA

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003464

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of Pontiac (OAKLAND)

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

Terry

M.I.

D

Last Name

Schultz

Firm Name (if any)

Oakland County Equalization

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

250 Elizabeth Lake Rd.

Suite 1000 West

City or Town

Pontiac

State

Michigan

ZIP Code

48341

Telephone Number

248-858-0740

Fax Number

248-975-4407

E-mail Address

appeals@oakgov.com

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

No

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.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

THE PROPERTY’S TRUE CASH, ASSESSED, & TAXABLE VALUES WERE PROPERLY CALCULATED AND ARE IN CONFORMANCE WITH THE 

MICHIGAN CONSTITUTION, APPLICABLE STATUTES, AND APPLICABLE REGULATIONS.

PETITIONER FAILED TO DEMONSTRATE THAT IT OCCUPIED THE PROPERTY IN QUESTION AS A HOUSE OF PUBLIC WORSHIP, USED 

PREDOMINATELY FOR RELIGIOUS SERVICES OR FOR TEACHING THE RELIGIOUS TRUTHS AND BELIEFS OF THE SOCIETY OR AS A 

PARSONAGE AS OF TAX DAY 12/31/2023 AS REQUIRED PER MCL 211.7S.

PLEASE NOTE THAT PETITIONER'S CONTENTION OF TAXABLE VALUE FOR 2024 EXCEEDS THE $100,000.01 ALLOWABLE LIMIT FOR SMALL 

CLAIMS AND A PETITION FOR THE ENTIRE TRIBUNAL SHOULD BE FILED.

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)? No

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? No

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? 

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s Poverty Exemption:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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? 

If Yes, check which BOR Petitioner attended:

Tax Year(s) denied:

2024

List the date the exemption was denied:

03/04/2024

What statutory section did Petitioner request the subject property be exempt?

MCL 211.7s

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be:

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

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 

Triumph Church, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003464 

 

Oakland County, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

The Tribunal has reviewed the file in this case and finds that Petitioner has submitted 

petitions in both the Tribunal’s Small Claims and Entire Tribunal Divisions. Further, both 

petitions are incomplete, and Petitioner did not submit a copy of the notice giving rise to 

the appeal, i.e., the notice of action taken by the Board of Review or the denial of the 

exemption. Therefore, 

 

IT IS ORDERED that PETITIONER is held in DEFAULT. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: file either a complete, amended Small Claims or Entire Tribunal petition, 

identifying the property owner as Petitioner, Petitioner’s representative, values for the 

property, and the amount in contention. If filing in the Small Claims Division, Petitioner 

shall also submit a copy of the notice giving rise to the appeal, i.e., the notice of action 

of the Board of Review, or notice of denial of the exemption sought, as required by TTR 

227. If the property is classified as commercial and the amount in contention is greater 

than $100,000, Petitioner must file a complete, amended Entire Tribunal petition and 

pay any additional filing fee required. 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.” Petition forms and a filing 

fee calculator can be found on our website at www.michigan.gov/taxtrib. The foregoing 

must be filed with the Tribunal within 14 days of the entry of this Order.1 

 

 

1 “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 219(5).

Page 2

MTT Docket No. 24-003464 

Page 2 of 2 

 

Failure to comply with this Order will result in PETITIONER being required to file a 

motion to set aside the default (with appropriate filing fee). 

 

 

 

Entered: September 20, 2024 

 

 

By _____________________________ 

ssm 

 

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 provide by those parties, attorneys, or authorized 

representatives. 

 

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN

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

Triumph Church,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003464

County Of Oakland,

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 279. 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 17, 2024

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 provide 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

Triumph Church,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003464

County Of Oakland,

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 279. 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 17, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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

Page 1

GRETCHEN WHITMER 

STATE OF MICHIGAN 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

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. 

submit this document, you may be held in default. 

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 

Section 1: Petitioner's Contact Information 

First Name 

M.L 

Last Name/Company Name 

Carl 

E 

Prince 

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

1332a W. Hadley St. 

City or Town 

State 

ZIP Code 

Milwaukee 

WI. 

53206 

Telephone Number 

Fax Number 

414-510-4029 

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

twoprinceman@yahoo.com 

Representative’s Contact Information 

Section 2: Petitioner’s Attorney/Authorized 

First Name 

M.I. 

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 

parcelsareyou | [[] yest 

No** 

appealing? 

If you are appealing more than one parcel, are they contiguous or adjoining? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

MARLON I. BROWN, DPA

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 ati that appiy) 

[J True Cash and Taxable Value 

{1 Poverty Exemption 

[0 Taxable Value Only (calculation) 

[1 Disabled Veterans Exemption 

{7 Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

Exemption from Taxation (other than the denial of a 

[3 classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

ur property was exempt as it is a Church. For many years of operation this was and is 

the case. 

As a result of the COVID-19 Pandemic our congregation has suffered. We are yet in 

attempt trying to recover. 

It is possible that we miss the filing dates as a result. However, to totally remove our 

exemption and access our church a commercial tax as a for profit retail business is 

egregious. 

The Church is a 501C3 non-profit organization for the community of Pontiac. 

Thank you for your consideration. 

Section 6: Jurisdictional issues 

Year(s) you are appealing: 

2021-24 

Did you protest the assessment at a Board of Review {BOR)? O Yes 

[mn] No 

If Yes, check which BOR you attended AND attach the BOR decision: [m] March 

a July 

[Ml] December 

If No, check the applicable reason(s): 

O Not required to attend 

O Assessment Change Notice was not received by Petitioner 

[| Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, Include explanation in Section 6) 

[] Appealing within 35 days of State Tax Commission Order 

[I] Appealing within 35 days of receipt of Notice of Uncapping

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STATE OF MICHIGAN 

GRETGHEN 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: 

64-14-30-352-020 

Classification of Property: 

Real 

Personal 

(check one) 

Agriculturat 

Compete! 

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 BOR: 

What do you believe is the fair market value (also known as True Cash Value)? 

$80,000.00

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STATE

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S

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