William J Long, Petitioner V Township Of Leoni, 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

William J Long, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000084

Township Of Leoni,

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 205.735a(6). 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. 26-000084

Page 2 of 6

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: January 13, 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

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

William J Long, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000084

Township Of Leoni,

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 205.735a(6). 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 4

MTT Docket No. 26-000084

Page 4 of 6

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.

Page 5

STATE OF

Page 6

MTT Docket

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 

JAN 05 2076 

MICHIGAN TAX TR Ii 

STATE OF MICHIGAN 

BUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL. PETITION FORM 

DISABLED VETERANS EXEMPTION 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Poverty Exemption, or 

other exemption disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the natice 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 

M5 

Last Name/Company Name 

William 

J 

Long 

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

6221 Jordan Rd 

City or Town 

State 

ZIP Code 

Jackson 

Ml 

49201 

Telephone Numbsr 734-756-8041 

Emall Address (do not enter unfess you want MTT to send all correspendence via email) 

willieslocksmith@gmail.com 

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

mi 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

2iP Cade 

Tetephane Number 

Email Address (do not enter unleas you want MYT to send all correspondence via email) 

Section 3: Subject Property Information: 

Parcel Identification Number: 

000-09-04-377-001-01 

Property Address {No., Street) 

6221 Jordan Rd 

City or Town 

County 

State 

ZIP Code 

Jackson 

Jackson 

Mi 

49201 

Taxing Authority (City or Township) 

Leoni

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

I'am a 100% rated disabled from the VA. My property is seperated into two different 

townships, First being Henreitta and the second being Leoni. 

| applied for the exemption 

from both and was approved by Henreitta but denied from Leoni. 7.5 acres is in Leoni 

that is land locked and 13.0 acres is in Henreitta. 

| have attempted to get the two parcels combined but neither wants to give the parcel up 

to the other township. 

Section 5: Jurisdictional Issues 

Did you request a disabled veteran's exemption by filing an application with the cilytownship? 

Yes 

LJNo 

IF No, please explain: 

List the date the exemption was denied: 

Tax year(s) denied: 

03/05/2025 

2024 and 2025 

Fee Information 

There is no fee required for the filing of a disabled veteran’s exemption appeal, 

Signature *Raguired 

Petitioner or Altorney/Authorized Representative’s Signature: 

== 7 

Isi

Page 3

LEONI TOWNSHIP 

Michigan Department of Treasury 

FEB 27 2825 

£107 (Rev. 11-24) 

- 

. State Tax Commission Affidavit for Disabled Veterans Exemption 

913 FIFiH STREET 

Issued under authorly of Public Act 161 of 2013, MCL 211.7b, Fling is mandatory, 

VICHIGAN CENTER, MI 49254 

Instructions: This form is to be used to apply for an exemption of property taxes under 211.7b and 211.7¢, for real property used and owned as 

a homestead by a disabled veteran or an unremarried surviving spouse of a disabled veteran who, immediately before death, was eligible for the 

exemption under this section. Submit the completed form with required documentation to the local assessor In the clty or township where the 

property Is located. 

OWNER INFORMATION (Enter information for the disabled veteran or unremarried surviving spouse) 

Owner's Name 

Owner's Telephone Number 

William Long 

(734) 751-5441 

Owner's Malling Address 

City 

State 

ZIP Code 

6221 Jordan Rd 

] 

Jackson 

Mi 

49201 

LEGAL DESIGNEE INFORMATION (Complete if applicable) 

Legal Designee Name 

Daytime Telaphone Number 

Legal Designee Malling Address 

City 

State 

ZIP Code 

HOMESTEAD PROPERTY INFORMATION (Enter information for the property in which the exeraption is being claimed) 

Nams of Local Unit (Check Township, City or Village) 

County 

Jackson 

Name of the Local School District 

M7 City 

x Township 

0 Village 

Jackson 

Parcel Identification Number 

Date the Property was Acquired (MM/DD/YY YY) 

000-09-04-377-001-01 

02/28/2022 

Homestead Property Address 

City 

State 

ZIP Code 

6221 Jordan Rd 

Jackson 

Mi 

49201 

ACKNOWLEDGEMENT (Check all boxes that apply) 

| am a disabled veteran, or the legal designee of the disabied veteran. 

O 

| am an unremarried surviving spouse of a disabled veteran who, immediately before death, was eligible for the exemption 

under this section. 

1 am a Michigan resident, 

| own {he property in which the exemption is being claimed and it is used as my homestead. Homestoad is generally defined as 

any dwalling with its land and buildings where a family makes its home. 

AFFIRMATION OF ELIGIBILITY (Check the appropriate box and provide a copy of the required documentation) 

The disabled veteran has been determined by the United States Department of Veterans Affairs to be permanently and totaly 

disabled as a result of military service and entitled to veterans’ benefits at the 100% rate {must attach a copy of the letter from 

the U.S. Department of Veterans Affairs). 

7 The disabled veteran is receiving or has received pecuniary assistance due to disability for specially adapted housing (must 

attach a copy of the certificate from the U.S. Department of Veterans Affairs). 

| The veteran has been rated by the United States Department of Veterans Affairs as individually unemployable {must attach a 

copy of the fetter from the U.S. Department of Veterans Affairs). 

CERTIFICATION 

1 hereby certify to the best of my knowledge that the information provided in this Affidavit is true and 

| am eligible to receive the 

disabled veteran's exemption from property taxes pursuant to Michigan Compiled Law, Section 211.7b. 

Print

Page 4

Michigan Depariment of Treasury 

6055 (11-23) 

Notice of Denial of Disabled Veterans Exemption 

Issued under authority of Public Act 206 of 1893, 

With this notice, you are notified that the Disabled Veterans

Page 5

Willia

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

William J Long,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000084

Township Of Leoni,

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: January 13, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

William J Long,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000084

Township Of Leoni,

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: January 13, 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 

JAN 05 2076 

MICHIGAN TAX TR Ii 

STATE OF MICHIGAN 

BUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL. PETITION FORM 

DISABLED VETERANS EXEMPTION 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Poverty Exemption, or 

other exemption disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the natice 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 

M5 

Last Name/Company Name 

William 

J 

Long 

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

6221 Jordan Rd 

City or Town 

State 

ZIP Code 

Jackson 

Ml 

49201 

Telephone Numbsr 734-756-8041 

Emall Address (do not enter unfess you want MTT to send all correspendence via email) 

willieslocksmith@gmail.com 

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

mi 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

2iP Cade 

Tetephane Number 

Email Address (do not enter unleas you want MYT to send all correspondence via email) 

Section 3: Subject Property Information: 

Parcel Identification Number: 

000-09-04-377-001-01 

Property Address {No., Street) 

6221 Jordan Rd 

City or Town 

County 

State 

ZIP Code 

Jackson 

Jackson 

Mi 

49201 

Taxing Authority (City or Township) 

Leoni

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

I'am a 100% rated disabled from the VA. My property is seperated into two different 

townships, First being Henreitta and the second being Leoni. 

| applied for the exemption 

from both and was approved by Henreitta but denied from Leoni. 7.5 acres is in Leoni 

that is land locked and 13.0 acres is in Henreitta. 

| have attempted to get the two parcels combined but neither wants to give the parcel up 

to the other township. 

Section 5: Jurisdictional Issues 

Did you request a disabled veteran's exemption by filing an application with the cilytownship? 

Yes 

LJNo 

IF No, please explain: 

List the date the exemption was denied: 

Tax year(s) denied: 

03/05/2025 

2024 and 2025 

Fee Information 

There is no fee required for the filing of a disabled veteran’s exemption appeal, 

Signature *Raguired 

Petitioner or Altorney/Authorized Representative’s Signature: 

== 7 

Isi

Page 3

LEONI TOWNSHIP 

Michigan Department of Treasury 

FEB 27 2825 

£107 (Rev. 11-24) 

- 

. State Tax Commission Affidavit for Disabled Veterans Exemption 

913 FIFiH STREET 

Issued under authorly of Public Act 161 of 2013, MCL 211.7b, Fling is mandatory, 

VICHIGAN CENTER, MI 49254 

Instructions: This form is to be used to apply for an exemption of property taxes under 211.7b and 211.7¢, for real property used and owned as 

a homestead by a disabled veteran or an unremarried surviving spouse of a disabled veteran who, immediately before death, was eligible for the 

exemption under this section. Submit the completed form with required documentation to the local assessor In the clty or township where the 

property Is located. 

OWNER INFORMATION (Enter information for the disabled veteran or unremarried surviving spouse) 

Owner's Name 

Owner's Telephone Number 

William Long 

(734) 751-5441 

Owner's Malling Address 

City 

State 

ZIP Code 

6221 Jordan Rd 

] 

Jackson 

Mi 

49201 

LEGAL DESIGNEE INFORMATION (Complete if applicable) 

Legal Designee Name 

Daytime Telaphone Number 

Legal Designee Malling Address 

City 

State 

ZIP Code 

HOMESTEAD PROPERTY INFORMATION (Enter information for the property in which the exeraption is being claimed) 

Nams of Local Unit (Check Township, City or Village) 

County 

Jackson 

Name of the Local School District 

M7 City 

x Township 

0 Village 

Jackson 

Parcel Identification Number 

Date the Property was Acquired (MM/DD/YY YY) 

000-09-04-377-001-01 

02/28/2022 

Homestead Property Address 

City 

State 

ZIP Code 

6221 Jordan Rd 

Jackson 

Mi 

49201 

ACKNOWLEDGEMENT (Check all boxes that apply) 

| am a disabled veteran, or the legal designee of the disabied veteran. 

O 

| am an unremarried surviving spouse of a disabled veteran who, immediately before death, was eligible for the exemption 

under this section. 

1 am a Michigan resident, 

| own {he property in which the exemption is being claimed and it is used as my homestead. Homestoad is generally defined as 

any dwalling with its land and buildings where a family makes its home. 

AFFIRMATION OF ELIGIBILITY (Check the appropriate box and provide a copy of the required documentation) 

The disabled veteran has been determined by the United States Department of Veterans Affairs to be permanently and totaly 

disabled as a result of military service and entitled to veterans’ benefits at the 100% rate {must attach a copy of the letter from 

the U.S. Department of Veterans Affairs). 

7 The disabled veteran is receiving or has received pecuniary assistance due to disability for specially adapted housing (must 

attach a copy of the certificate from the U.S. Department of Veterans Affairs). 

| The veteran has been rated by the United States Department of Veterans Affairs as individually unemployable {must attach a 

copy of the fetter from the U.S. Department of Veterans Affairs). 

CERTIFICATION 

1 hereby certify to the best of my knowledge that the information provided in this Affidavit is true and 

| am eligible to receive the 

disabled veteran's exemption from property taxes pursuant to Michigan Compiled Law, Section 211.7b. 

Print

Page 4

Michigan Depariment of Treasury 

6055 (11-23) 

Notice of Denial of Disabled Veterans Exemption 

Issued under authority of Public Act 206 of 1893, 

With this notice, you are notified that the Disabled Veterans

Page 5

Willia

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.