Katz 2.pdf

Scott M Katz Petitioner V Township Of Fredonia Respondent · 26-003901-TT

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RECEIVED 

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 / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant 

to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.1. 

Last Name/Company Name 

Scott 

M 

Katz 

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

8371 15 1/2 Mile Road 

City or Town 

State 

ZIP Code 

[nag 

is dein mun mp von x) 

Jd 

fat: $250.00 

Telephone Number 269-275-4477 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 2: Petitioner’s ABGHREY ATEHEZEA 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 unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information *use the multiple parce! form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

[J vest 

[J No 

1 

**If No, you must file separate appeals for each parcel 

Property Address (No., Street) 

8371 15 1/2 Mile Road 

City or Town 

County 

State 

ZIP Code 

Marshall 

Calhoun 

MI 

49068 

AUG 13 2026 

[WY 

Marshall 

Mi 

49068 

eanTafos All 

Ori/dncd 

4 

po pzhing

BET, 5 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Value 

[O Taxable Value Only (calculation) 

[J Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Petitioner appeals the 2026 valuation, record inaccuracy, and non-uniformity of the 

assessment roll under MCL 211.10e. Local administrative exhaustion was fully satisfied 

and rendered futile via a unilateral, pre-meeting written jurisdictional bar issued by the 

local Assessor on July 21, 2026, which constitutes the Notice Giving Rise to Appeal 

under TTR 279. Petitioner submitted a timely L-3045 petition to the Township Clerk and 

physically appeared at the July Board of Review (JBOR) with the L-4035 packets, 

where the JBOR committed gross Open Meetings Act (MCL 15.263) and Constitutional 

Due Process violations, including a verbal refusal by a Board panel member to consider 

any petition not pre-approved by the Assessor. The active tax roll relies on explicit, non- 

discretionary Qualified Errors under MCL 211.53b(10)(c), utilizing inaccurate structural 

footprints for the on-site Farrowing Barn (logged at 864 sq ft; actual size is 1,024 sq ft) 

and the Utility Barn (logged at 768 sq ft; actual size is 1,344 sq ft). 

See attached Section 5 Expanded Addendum for full legal grounding, factual details, 

and specific relief sought within the scope of the Small Claims Division. 

Section 6: Jurisdictional Issues 

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

No 

If Yes, check which BOR you attended: OJ March 

O July 

Od December 

If No, please check the applicable reason(s): 

O 

Not required to attend 

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

O Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping 

[J other 

ps 

If you checked “other” above, explain: 

/

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the multipte parcel form for additional, contiguous parcels. 

Parcel Number: 11-122-027-00 

Classification of Property: 

Real 

Personal [J (check one) 

Agricultural 

Commercial (J 

Industrial (J 

~~ Residential (1 

~~ Timber-Cutover [1 

~~ Developmental [] 

Utility [1 (check one) 

Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: 

by the Board of Review: 516,100 

149,840 

What do you believe is the fair market value (also known as true cash value)? 

1,061,200 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .5) 

530,600 

assessed value) 

149,840 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

WM ves 

[no 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If the property is 

NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $25.00 for each additional parcel, as indicated above. 

If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature *required 

Petitioner or Attorney/Authorized Representative’s Signature: 

Ist 

Sed 

/

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Scott M. Katz, Petitioner 

Vv. 

Fredonia Township, Respondent 

Parcel ID: 11-122-027-00 

DOCKET NO: 

PETITIONER'S SECTION 5 ADDENDUM: APPELLATE JURISDICTION; 

STRUCTURAL ERRORS AND CLERICAL ERROR 

STATEMENT OF JURISDICTION AND DUE PROCESS VIOLATION 

Petitioner invokes the appellate jurisdiction of the Tribunal pursuant to MCL 205.735a to 

review a final constructive denial by the Fredonia Township July Board of Review 

(JBOR) on July 21, 2026. Petitioner timely submitted to the Township Clerk and hand- 

carried and delivered Form L-4035 to the JBOR panel to rectify clear structural 

dimension and clerical errors. 

The morning of the public meeting, the local Assessor unilaterally barred the petition via 

an official email statement claiming the JBOR lacked jurisdiction. At the public meeting, 

the Township actively denied the petitioner due process. The Supervisor improperly 

chaired the JBOR proceedings, and the Assessor monopolized the meeting, 

suppressing independent participation of the appointed board panel members and 

petitioner. 

In last minute preparation for the public JBOR, the Township Supervisor directed the 

participants who had gathered in the main Township Hall meeting room, and directed 

them to a small kitchen with a single table. The Township Supervisor stood close 

behind the Petitioner during the entire meeting and openly discouraged petitioner from 

speaking during the 3-minute public comment period stating the petitioner had “said 

enough already”. The Assessor also stood throughout the meeting forgoing his 

statutory JBOR duties and spoke at length standing in front of the seated and nearly 

silent board members and attendees the entire meeting and walked out twice during 

Petitioner's 3-minute public comments despite being requested by the Petitioner to

discretion of the Assessor being challenged, the public body completely abdicated its 

non-discretionary statutory duties, violating the Open Meetings Act (MCL 15.263). 

Because the Assessor unilaterally barred the petition from meeting the JBOR panel, the 

Petitioner was denied the standard administrative opportunity to cure minor clerical 

omissions on the face of Form L-4035, cementing a total deprivation of statutory due 

process. This systemic subversion of due process establishes administrative futility at 

the local level, confirming immediate appellate jurisdiction before this Tribunal under 

MCL 205.735a. 

IMPROPER DENIAL OF OPEN PUBLIC MEETING RECORDS 

The Fredonia Township Clerk and Supervisor improperly required the Petitioner to 

submit a Freedom of Information Act (FOIA) request for the July 21, 2026, JBOR 

proposed meeting minutes. This was done despite the Clerk and Supervisor being 

advised of the statutory mandate under MCL 15.269(3), that proposed minutes shall be 

available for public inspection within eight (8) business days after the meeting, and that 

enforcing a FOIA request for attaining open public meeting minutes constituted an OMA 

violation. 

STATUTORY QUALIFIED ERRORS (MCL 211.53b) 

The active tax roll utilizes incorrect physical dimensions and structural footprints, which 

constitutes an explicit "Qualified Error" under MCL 211.53b(10)(c)—defined specifically 

as an error regarding the correct dimensions of a physical structure. This is a matter of 

objective fact, not a subjective valuation judgment. 

The structural profile under-reporting on the tax roll is broken down as follows: 

1. 

Farrowing Barn: Logged on the tax roll at 864 square feet; actual physical size is 

1,024 square feet. 

2. 

Utility Barn: Logged on the tax roll at 768 square feet; actual physical size is 

1,344 square feet. 

Because the tax roll relies on the erroneous square footage of these structures, the 

mathematical calculation of the property's baseline assessment is demonstrably false, 

arbitrary, and non-uniform under MCL 211.10e and the State Tax Commission 

Assessor's Manual. 

ADMITTED CLERICAL ERROR (MCL 211.53b(10)(a) 

Petitioner further appeals an objective clerical error admitted to by the Township's 

Assessor placing a “residential” code on the public tax base for a fifth-generation

PROPERTY VALUE 

Petitioner has a clear, constitutionally protected interest in an accurate, uniform 

assessment roll under Article 1X, Section 3 of the Michigan Constitution. The calculated 

State Equalized Value (SEV) must be corrected to reflect the true reality of the 

structures. An erroneous baseline assessment directly harms the recorded value of the 

parcel, distorts the true property record and is carried forward as a permanent error. 

RELIEF SOUGHT 

Pursuant to the authority granted to the Michigan Tax Tribunal, Petitioner requests the 

following relief: 

1. 

Find Fredonia Township’s 2026 assessment roll calculation for 

Parcel 11-122-027-00 non-compliant with the uniformity mandates of MCL 

211.10e. 

2. Vacate the constructive denial of the Fredonia Township July Board of Review. 

3. 

Order that the property's true structural improvements and physical dimensions 

be used in the calculation of the property's tax assessment to ensure absolute 

data uniformity and record accuracy as provided by law. 

4. 

Direct Fredonia Township to correct the tax roll for parcel 11-122-027-00 by 

removing the erroneous “residential” code.

STATE OF MICHIGAN 

TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Scott Katz, 

Petitioner 

Vv. 

Fredonia Township, 

Respondent 

NOTICE GIVING RISE TO THE APPEAL (TTR 279) 

Petitioner hereby submits a true and accurate copy of the written notice giving rise to 

this appeal: 

The attached email from Fredonia Township Assessor Roger Smith denying petitioner's 

Forms L-4035 from meeting the Township's July Board of Review (JBOR) serves as the 

final determination and Notice Giving Rise to the Appeal. 

His email to the petitioner states: “The corrections you are requesting, do not meet the 

jurisdiction of the July Board of Review. 

For this reason, your request for an appeal 

(will) not be presented to the board.” 

#7! 

SCOTT M. 

Zz 

August 13, 2026

From: Roger Smith fredoniaassessor@yahoo.com 

Subject: 

Re: BS&A Records Corrections: Parcel #11-122-002-00, 11-122-003-03, 11-122-003-04 

Date: 

July 21, 2026 at 10:02AM 

To: 

Scott Katz katzfarm@outlook.com 

Cc: tday@fredoniatownship.com, mbosserd@fredoniatownship.com 

Good morning Mr. Katz, 

Thank you for reaching out to me. Below 

| have answered each of your concerns. 

1) 

11-122-002-00 

The assessing system does show land improvements. There is a home, well, septic 

system & out buildings. 

There 

has been no Property Transfer Affidavit (required by State Tax Commission) filed 

with the assessing department indicating the life lease holder is 

no longer living in the home. 

In 2023 when the zoning was changed, the change was not entered by previous the 

previous assessor into the assessing system. 

2) 

11-122-003-03 & 11-122-003-04 

The zoning for both of these parcels was approved in 2023. The 

changes were not entered into the assessing system by the previous assessor. 

3) 

11-122-027-00 

The zoning for this parcel had defaulted to residential. 

| can not be certain why; 

however, 

| have made the correction in the assessing system. 

The 

Township has gone under a major rezoning project recently. 

| will be reaching out to the Zoning Administrator 

for clarification on zoning. At this time 

zoning will be adjusted throughout the 

township according to the new zoning map. 

Thank you for pointing the issues out to me. 

| strive to make the Assessment Roll as accurate as possible. 

Respectfully, 

On Friday, July 17, 2026 at 01:31:15 PM EDT, Scott Katz <katzfarm@outlook.com> wrote: 

Good afternoon Roger,

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COMMERCIAL. 

Please update the BS&A system and send me the property record for verification of the 

improvements. 

I am renovating the property for use consistent with the zoning. 

11-122-003-03 & 11-122-003-04 

BS&A displays a generic “RESIDENTIAL” zoning classification for these parcels; however the official 

zoning for both of the them is MEDIUM DENSITY RESIDENTIAL (MDR). Please update the record to 

reflect the MDR zoning. 

Regarding 11-122-003-03 

| left that parcel fallow while my team executes a comprehensive ALTA 

survey. 

The AG preservation status should remain active in accordance with QAP guidelines. 

11-122-027-00 

This is my centennial farm homestead. 

Please correct the BS&A zoning record to the correct AG 

zoning. 

lt is incorrectly zoned RESIDENTIAL in the BS&A system. 

Please also send the property file for this parcel for verification as well. 

Thank you 

“SIGNED” 

Scott Katz

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