Victor R Pettway, Petitioner V City Of Detroit, 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

Victor R Pettway, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000352

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 within 35 days after the final decision, ruling, or determination. 

See MCL 211.7cc and MCL 205.762a(2). As such, and inasmuch as the Tribunal has 

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

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

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

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal.

Page 2

MTT Docket No. 26-000352

Page 2 of 7

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

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

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

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

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: March 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

Page 3

Victor R Pettway

18962 Warringtron

Detroit , MI 48221

Page 4

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

Victor R Pettway, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000352

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 within 35 days after the final decision, ruling, or determination. 

See MCL 211.7cc and MCL 205.762a(2). As such, and inasmuch as the Tribunal has 

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

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

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

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal.

Page 5

MTT Docket No. 26-000352

Page 5 of 7

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

Page 6

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.

Page 1

RECEIVED 

MAR 0 4 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

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 

MI. 

Last Name/Company Name 

Vo crin 

£ [Fermi 

—— 

Mailing Address (No., Street, P.O. Box or Rural Rdfite} 

[8962 Wider 7) 2 Tord 

City or Town 

State 

ZIP Code 

Vr Na 

rey 

Zg=zz2| 

Telephone Number 

SHE HGT-25 4 

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

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

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address {do not enter unfess you want MTT to send all correspondence via email) 

Section 3: Subject Pro, 

erty Information *use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

/ 

0 Yes 

|] No 

if No, you must file separate appeals for each parcel 

Parcel Identification Number: 

o 

Classification 

of Property: 

Real 

[1 

Personabili{check one] 

Agricultural [1 

Commercial 

[1 

Industrial {1 

Residential 

Timber-Cutover [1 

Developmental 

[J 

Utility 

[] (check one) 

Properly Address {No., Street) 

[EFL 

pogtis A970)

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, BPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing 

5 

princoat Residence Exemption 

m] Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

Jo whow 

T° tod ore eral 

7 Wt prrs” LS 

Verne 

Zens ”y Some APORESS ys yTTEL VW 

#visey 13970 

AJ 

PER rT 

mi clor gp) 

SF Za 

Zz hh oAvT a 

NS 

Poppi Fp oye 

3S ys FAM A RET 

l 

PET Folics7er! Wo Vo ordre, EO iy 

OF DTT 

Fon © pa BOYS AETLA 

Appenciry Tes Fre) 

Thanks) on 

py Phone 9 (a 

2 YF G97 

2S 47 

Section 6: Jurisdictional Issues 

Indicate who denied the exemption under appeal: 

g 

County Treasurgr or Equalization 

Michigan Dept. of Treasury 

Board of Review 

Other 

: 

O 

O 

SIT OF DeTe ap 

WAYNE Co unis) Toad susie, 

# you checked “other” above, explain: 

’ 

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

2p 22/2022 /202y Sf zozs 

Tax year(s) denied: 2022 f2023) 202y [2025 

Fee Information 

A filing fee of $25.00 is required unless the property has a Principal Residence Exemption of at least 50% for all tax years at issue on the 

date this petition is filed. 

Signature *required

Page 3

Michigan Department of Treasury 

a 

2742 (Rev. 7-22) 

City of Detroit 

ASSESSOR'S DATE STAMP 

Notice of Denial of Principal Residence Exemption 

Issued under authority of Public Act 206 of 1893 

With this notice, you are notified that the Principal Residence Exemption on the property identified below has 

been denied. if you have questions about the denial, you may contact your local government or follow the 

appeal procedures specified below. For more information regarding the Principal Residence Exemption {PRE}, 

please review the PRE guidelines at www.michigan.govipre, 

Type or print In blue or black ink 

PART 1: PROPERTY INFORMATION Type of pint legibly. Use a separafe form for each propery number. 

1. 

Property tax identification number 

2. Nama of Loca! Unit {Check Township or City} } 3. County 

02004038, 

Bev 

Detroit 

WAYNE 

4. 

Tireel address of properly {Provide a Complete Address) 

18962 WARRINGTON 

5. 

Name of Owner (First, Middle, Las) 

§. Owner's Last Four Digits of Social Security Number 

7. 

Owners Daytime Telephone Number 

PETTWAY, VICTOR R 

XXX-XX- 

8. 

Name of Co-Owner (First, Middle, Last) 

8. Co-Owner’s Last Four Digits of Social Security Number} 

10, Co-Owner's Daytime Tetephons Number 

XXX-XX- 

11. 

Mailing address if different than propery address (street or RR#H, city, state, Zipcode) 

12. 

Your exemption was deniedfadjusted for (he following reason: 

0 

a. The owner Is not a Michigan resident. 

0 

b. The property claimed is not the owner's principal residence. 

[N] 

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

0 

d. The person claiming the exemplion, claimed or was granted, a subslantially similar exemption in another state. 

5) e. Other, 

Failure 

to timely submit 

all 

required documentation 

to 

the City 

of Detroit PRE audit 

13. Claim Denled for Calendar Year(s): 

I 14, 

Percentage Adjusted lo: 

{see instructions) 

See attached denial notice 

for years denied 

0 

% 

PART 2: CERTIFICATION 

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

Charles Ericson 

17. 

Date 

Nn 

7/23/2025 

Ee 

16. 

Signature of Local Assessor 

18. Address: 

2 Woodward Ave Ste. 

804 Detroit, 

MI 

48226 

Homeowner's Right to Appeal 

If you disagree with this denial, you may appeal to the Residential/Small Claims Division of the Michigan Tax Tribunal within 35 

days of the denial. An appeal with the Michigan Tax Tribunal can be initiated by the timely filing of a petition. The petition must 

be a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal, Michigan Tax Tribunal forms are available at 

www.michigan.gov/taxtrib. You can print the Petition for Denia

Page 4

72 (Rev. 03-19) 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF TREASURY 

RACHAEL EUBANKS 

GOVERNOR 

LANSING 

STATE TREASURER 

December 19, 2025 

Victor Pettway 

18962 Warrington Drive 

Detroit, MI 48221 

The Michigan Department of Treasury did not deny your Principal Residence Exemption 

(PRE). Therefore, your appeal

Page 5

Pettway,

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

Victor R Pettway,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000352

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 23, 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

Victor R Pettway

18962 Warringtron

Detroit , MI 48221

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

Victor R Pettway,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000352

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 23, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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

Page 1

RECEIVED 

MAR 0 4 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

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 

MI. 

Last Name/Company Name 

Vo crin 

£ [Fermi 

—— 

Mailing Address (No., Street, P.O. Box or Rural Rdfite} 

[8962 Wider 7) 2 Tord 

City or Town 

State 

ZIP Code 

Vr Na 

rey 

Zg=zz2| 

Telephone Number 

SHE HGT-25 4 

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

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

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address {do not enter unfess you want MTT to send all correspondence via email) 

Section 3: Subject Pro, 

erty Information *use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

/ 

0 Yes 

|] No 

if No, you must file separate appeals for each parcel 

Parcel Identification Number: 

o 

Classification 

of Property: 

Real 

[1 

Personabili{check one] 

Agricultural [1 

Commercial 

[1 

Industrial {1 

Residential 

Timber-Cutover [1 

Developmental 

[J 

Utility 

[] (check one) 

Properly Address {No., Street) 

[EFL 

pogtis A970)

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, BPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing 

5 

princoat Residence Exemption 

m] Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

Jo whow 

T° tod ore eral 

7 Wt prrs” LS 

Verne 

Zens ”y Some APORESS ys yTTEL VW 

#visey 13970 

AJ 

PER rT 

mi clor gp) 

SF Za 

Zz hh oAvT a 

NS 

Poppi Fp oye 

3S ys FAM A RET 

l 

PET Folics7er! Wo Vo ordre, EO iy 

OF DTT 

Fon © pa BOYS AETLA 

Appenciry Tes Fre) 

Thanks) on 

py Phone 9 (a 

2 YF G97 

2S 47 

Section 6: Jurisdictional Issues 

Indicate who denied the exemption under appeal: 

g 

County Treasurgr or Equalization 

Michigan Dept. of Treasury 

Board of Review 

Other 

: 

O 

O 

SIT OF DeTe ap 

WAYNE Co unis) Toad susie, 

# you checked “other” above, explain: 

’ 

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

2p 22/2022 /202y Sf zozs 

Tax year(s) denied: 2022 f2023) 202y [2025 

Fee Information 

A filing fee of $25.00 is required unless the property has a Principal Residence Exemption of at least 50% for all tax years at issue on the 

date this petition is filed. 

Signature *required

Page 3

Michigan Department of Treasury 

a 

2742 (Rev. 7-22) 

City of Detroit 

ASSESSOR'S DATE STAMP 

Notice of Denial of Principal Residence Exemption 

Issued under authority of Public Act 206 of 1893 

With this notice, you are notified that the Principal Residence Exemption on the property identified below has 

been denied. if you have questions about the denial, you may contact your local government or follow the 

appeal procedures specified below. For more information regarding the Principal Residence Exemption {PRE}, 

please review the PRE guidelines at www.michigan.govipre, 

Type or print In blue or black ink 

PART 1: PROPERTY INFORMATION Type of pint legibly. Use a separafe form for each propery number. 

1. 

Property tax identification number 

2. Nama of Loca! Unit {Check Township or City} } 3. County 

02004038, 

Bev 

Detroit 

WAYNE 

4. 

Tireel address of properly {Provide a Complete Address) 

18962 WARRINGTON 

5. 

Name of Owner (First, Middle, Las) 

§. Owner's Last Four Digits of Social Security Number 

7. 

Owners Daytime Telephone Number 

PETTWAY, VICTOR R 

XXX-XX- 

8. 

Name of Co-Owner (First, Middle, Last) 

8. Co-Owner’s Last Four Digits of Social Security Number} 

10, Co-Owner's Daytime Tetephons Number 

XXX-XX- 

11. 

Mailing address if different than propery address (street or RR#H, city, state, Zipcode) 

12. 

Your exemption was deniedfadjusted for (he following reason: 

0 

a. The owner Is not a Michigan resident. 

0 

b. The property claimed is not the owner's principal residence. 

[N] 

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

0 

d. The person claiming the exemplion, claimed or was granted, a subslantially similar exemption in another state. 

5) e. Other, 

Failure 

to timely submit 

all 

required documentation 

to 

the City 

of Detroit PRE audit 

13. Claim Denled for Calendar Year(s): 

I 14, 

Percentage Adjusted lo: 

{see instructions) 

See attached denial notice 

for years denied 

0 

% 

PART 2: CERTIFICATION 

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

Charles Ericson 

17. 

Date 

Nn 

7/23/2025 

Ee 

16. 

Signature of Local Assessor 

18. Address: 

2 Woodward Ave Ste. 

804 Detroit, 

MI 

48226 

Homeowner's Right to Appeal 

If you disagree with this denial, you may appeal to the Residential/Small Claims Division of the Michigan Tax Tribunal within 35 

days of the denial. An appeal with the Michigan Tax Tribunal can be initiated by the timely filing of a petition. The petition must 

be a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal, Michigan Tax Tribunal forms are available at 

www.michigan.gov/taxtrib. You can print the Petition for Denia

Page 4

72 (Rev. 03-19) 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF TREASURY 

RACHAEL EUBANKS 

GOVERNOR 

LANSING 

STATE TREASURER 

December 19, 2025 

Victor Pettway 

18962 Warrington Drive 

Detroit, MI 48221 

The Michigan Department of Treasury did not deny your Principal Residence Exemption 

(PRE). Therefore, your appeal

Page 5

Pettway,

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.