Full record / 26-000254.pdf

26-000254.pdf

Jeffery L Hanft, Petitioner V Township Of Horton, Respondent · 26-000254-TT

← View full record

Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.

Page 1

RECEIVED 

APR 13 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL ANSWER FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

MTT DOCKET NO. 26-000254 

Section 1; Respondent’s Contact Information 

Unit of Government 

Horton Township 

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

| 

First Name 

MI. 

Last Name 

Jamie 

Houserman 

Firm Name (if any) 

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

5671 Reilly Rd 

City or Town 

State 

ZIP Code 

Houghton Lake 

MI 

48629 

Telephone "mr989-2 05-0599 

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

hortonassessor@yahoo.com 

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

Are the parcels listed by Petitioner contiguous or adjoining? 

If no, list all parcels that are adjoining in separate groupings. Attach a 

Separate sheet if necessary. 

[mm] Yes 

0 No 

[| Not Applicable 

Parcel Identification Number: 

007-021-010-00 

Classification of Property: 

Real 

Personal [1 {check one) 

Agricultural [J 

Commercial 

0 

Industrial {J 

Residential [J 

Timber-Cutover [J 

Developmentai [J 

Utility [1 (check one) 

Does the property have a Principal Residence Exemption of 50% or more for al} tax years at issue? 

[} Yes 

No 

n

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Does not meet AQ exemption qualifications 

AK of Ye sos 

/ baw 

psf beer Svar 4 He RFT. 

Section 5: Jurisdictional Issues 

Check what action prompted this appeal: 

[Il] Notice of Deniai of Principal Residence Exemption 

Denial by Board of Review 

a Denial by Dept, of Treasury 

[I] Other 

if you checked “other” above explain: 

If Petitioner is appealing from a Board of Review denial, check which Board of Review took action: 

March 

OJ July 

[I] December 

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

3/10/2026 

Tax year(s) denied: 2 02 6 

Signature “required 

WAH y/Authorized Representative's Signature: 

Ist 

7

Page 3

03/10/2026 

Valuation Report 

03:45 

PM 

DB: 

Horton Twp 2026 

007-021-010-00 

2026 

Est. 

T.C.V. 

BUCKS UNLIMITED 

Property Class: 

401 

4771 

EVANS 

RD 

Map 

#: 

HORTON TOWNSHIP 

PB 

*HR-21 

08 

SEC 

21 T2IN 

R2E 

130 

A COM AT 

W 

1/4 

POST, 

TH 

N 

8 

RDS, 

NE ALONG CL OF 

RAVINE 

TO 

PT 

32 

RDS 

N OF 

SE COR OF 

SW 

1/4 

OF NW 

1/4, 

S 

32 

RDS, 

W 

80 

RDS 

TO 

POB, 

& 

NE 

1/4 

OF SW 

1/4 

& 

W 

1/2 

OF 

SW 

1/4. 

Land Value Estimates 

for Land Table 4000.4000 

RES 

3500 

* 

Factors 

* 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

4000 

RES 

3 ACREAGE 

1.00 Acres 

3500 

100 

3,500 

4000 

RES 

3 ACREAGE 

129.00 Acres 

3500 

100 

WET 

451,500 

130.00 Total 

Acres 

Total 

Bst. 

Land Value 

= 

455,000 

Land Improvement 

Cost 

Estimates 

Description 

Rate 

Size 

% 

Good 

Cash Value 

D/W/P: 

3.5 Concrete 

5.80 

60 

75 

261 

Wood 

Frame 

26.98 

80 

75 

1,618 

Total 

Estimated Land Improvements True Cash Value 

= 

1,879 

Cost 

Est. 

for 

Res. 

Bldg: 

1 

Single 

Family 

FRAME 

Cls 

CD 

Blt 

1985 

{11) 

Heating System: 

Forced Air 

w/ 

Ducts 

Ground Area 

= 

1280 

SF 

Floor Area 

= 

1280 

SF. 

Phy/Ab.Phy/Func/Econ/Comb. 

% Good=65/100/100/100/65 

Building Areas 

Stories 

Exterior 

Foundation 

Size 

Cost 

New 

Depr. 

Cost 

1 

Story 

Block 

Slab 

1,280 

Total: 

144,387 

93,850 

Other Additions/Adjustments 

Water/Sewer 

1000 

Gal Septic 

1 

4,125 

2,681 

Water Well, 

50 

Feet 

1 

3,145 

2,044 

Porches 

CGEP 

(1 

Story) 

84 

5,972 

3,882 

Deck 

Treated Wood 

64 

1,795 

1,167 

Fireplaces 

Interior 

1 

Story 

1 

4,336 

2,818 

Totals: 

163,760 

106, 442 

Notes: 

ECF 

(4000 

RES) 

0.949 

=> 

TCV: 

101,013 

2026 

Est. 

T.C.V. 

007-021-010-G0 

= 

557,892

Page 4

03/10/2026 

Valuation Report 

03:45 

PM 

DB: 

Horton Tup 2026 

Parcel 

Number: 

007-021-010-00, 

Residential Building 

1 

10° 

Shed/¥taod Fleor 

¥ 

80.0 sf 

w 

7 

/ 

Wood Deck 

64.0 sf 

12 

Concrete 50.0 SF 

CGEP 

i 

84.6 sf 

32 

tt Block Chimney 

Block 

1 Sty/Stab 

1280.0 5 

a0" 

Earth Berm 

*** 

Information herein deemed reliable 

but 

not guaranteed***

Page 5

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

* 

GOVERNOR 

LANSING 

DIRECTOR 

Jeffery L Hantt, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 26-000254 

Horton Township, 

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 it entered an order 

holding Petitioner in default on March 10, 2026, because Petitioner failed to pay the 

$25.00 fee required for the filing of the petition and failed to submit a copy of the notice 

giving rise to the appeal, i.e., Principal Residence Exemption (PRE) denial notice. 

Petitioner was required to cure the default by paying the fee and obtaining a copy of the 

PRE denial notice from Respondent and submitting a copy to the Tribunal within 14 

days. Petitioner has had ample time to comply, yet has 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.? 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) pay the $25.00 fee required for the filing of the petition, (2) file a copy of the 

PRE denial notice, (3) file a Motion to Set Aside Default, (4) pay the $25.00 fee required 

for the filing of the motion, and (5) 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 order further stated, "Failure to comply with this order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

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

3A 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

Page 6

MTT Docket No. 26-000254 

Page 2 of 2 

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

TTR 2374 

Entered: April 6, 2026 

By: /s/ Patricia L. Halm 

kac 

PROOF OF SERVICE 

| 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 7

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

* 

GOVERNOR 

LANSING 

DIRECTOR 

Jeffery L Hanft, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 26-000254 

Township Of Horton, 

Respondent. 

ORDER OF DEFAULT 

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Furthermore, Petitioner did not pay the required fee for the filing of the petition. See 

TTR 269. Because of this, the appeal is not properly pending. Petitioner must pay the 

required fee for the filing of the petition within 14 days of the entry of this order. A filing 

fee calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, 

the payment may not be made via e-filing. 

Therefore, 

IT IS ORDERED that Petitioner is HEL.D IN DEFAULT. 

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order. 

Failure to comply with this order will result in the defaulted party being required to file a 

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

By: Gta A Had 

Entered: March 10, 2026 

Patricia L.. Halm, Tribunal Chair

Page 8

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Jeffery L Hanft, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 26-000254 

Township Of Horton, 

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 10, 2026 

PROOF OF SERVICE 

| 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.

Page 9

tn pment of Treason 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authorily of Public Act 206 of 1893, Sec. 211.24c and Sec 211.34c, as amended. 

This is a model assessment nolice 10 be used by the local assessar. 

FROM HORTON TOWNSHIP 

PARCEL IDENTIFICATION 

HORTONASSESSOR@YAHOO.COM 

PARCEL NUMBER: 

007-021-010-00 

5671 REILLY RD 

PROPERTY ADDRESS: 

. HOUGHTON LAKE, MI 48629 

4771 EVANS RD 

) 

SCHOOL DISTRICT CODE: 

65045 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

EXEMPTIONS 

BUCKS JN-MTED 

% Exempt As "Homeowners Principal Residence": 

00% 

4771 EVANS RD 

% Exempt 

As "Qualified Agricultural Property": 

00% 

% Exempt As "MBT Industrial Personal”; 

00% 

WEST BRANCH MI 48661 

% Exempt 

As "MBT Commercial Personal”: 

00% 

Exempt 

As "Disabled Veteran or Surviving 

Spouse": 

O Yes 

X 

No 

Exempt 

As "Qualified Forest Property": 

0 Yes 

No 

Exempt 

As "Development Property": 

[J Yes 

No 

LEGAL DESCRIPTION: 

*HR-21 08 SEC 21 T21N R2E 130 A COM AT W 1/4 POST, TH N 8 RDS, NE ALONG CL OF RAVINE TO PT 32 RDS N OF SE COR OF 

SW 1/4 OF NW 1/4, S 32 RDS, W 80 RDS TO POB, & NE 1/4 OF SW 1/4 & W 1/2 OF SW 1/4. 

ACCORDING TO MCL 211.34c THIS PROPERTY iS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

401 

Residential 

The change in taxable value will increase/decrease your tax bill 

PRIOR AMOUNT 

CURRENT TENTATIVE 

om, 

for the 2026 

year by approximately: $101 

YEAR: 

2025 

AMOUNT YEAR: 

CURRENT YEAR 

1. TAXABLE VALUE: 

81,172 

83,363 

2,191 

2. ASSESSED VALUE: 

242,200 

278,900 

36,700 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

242,200 

278,900 

36,700 

5. WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [Yes 

No 

6. Assessor Assessed Value Change Reason(s): 

Market Adjustment 

7. Taxable Value Change Other Than Rate of Inflation Increase: 

(If Blank, 

Rate 

of 

Inflation Change Only) 

The 2026 Inflation Rate Multiplier is: 1.027 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

Telephone Number: 

Email Address: 

JAMIE HOUSERMAN 

(989) 205-0599 

HORTONASSESSOR@YAHOO.COM 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times:

Page 10

RECEIVED 

JAN 2 1 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 " 

MJ. 

= 

ame/Company Name 

JerrepT 

| 

Hat 

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

47\ 2S 

Popp 

City or Town 

i 

ZiP Code 

WEST 

BR Axi 

\ 

ARBE61 

Telephone vo 

8” apq-4clo 

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

JLPDANFET 

Yaw con 

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 unless you want MTT ta send all correspondence via email) 

Section 3: Subject Pro perty Information suse the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

O pe 

[| Yes 

[] No 

*if No, you must file separale appeals for cach parcel 

Parcel Identification Number: 

cn -0zi~ olo- 60 

Classification of Property: 

Real] 

 Personat [J (check one} 

Agricutturat [1 

Commercial 

Industrial (J 

Residontial ] 

 Timber-Cutover 

(J 

Developmental 1 Utility 

(J (check one)

Page 11

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 

rN Principal Residence Exemption 

. 

mn] Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

TARE OWE? NS PrepRtd HR OVER do Hons = 

NOW 

INAE RETIRED $f pa LARS Pops 

Section 6: Jurisdictional Issues 

Indicate who denied the exemption under appeal: 

Assessor 

County Treasurer or Equalization 

Michigan Dept. of Treasury 

Board of Revisw 

Other 

if you checked “other” above, explain: 

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

Dee 

12, ozs 

Tax year(s) denied: Ws 

Fee Information 

A filing fee of $25.00 is required unless the properly has a Principal Residence Exemplion of 

at least 50% for all tax years at issue on the 

- 

date this petition is filed.

Page 12

dere PowFT 

AT Bae S BY 

WSET Bppwcih MU 

4%06) 

© METRGENROSLES 

Rr aso 

TE 

JAN. 2026 PM 2L 

13 15 JAM 2026 

PM 2 

Lo 

MIG ICP 

PX TRIB owAL 

bl) 

Wr OTYAWA <r. 

Lessa 

Roce: 

CAR SING, 

mi, &%9 09 

eceived 

JAN 20 2026 

LARA 

SESEFI~IOFOLE 

selling fleddaijpldpfptie dnl

Page 13

Michigan Department of Treasury 

Issued under P.A, 237 of 1994, as amended. Filing 

2599 (Rev. 05-11) 

is required if you wish {o receive an exemption, 

Claim for Farmland (Qualified Agricultural) Exemption 

—— 

from Some School Operating Taxes 

2024 MReoe 

Do you need to file this claim? 

Denied 

If you answer "YES" to either of these questions, you do NOT need to file this form. 

—— 

* Is the property vacant and classified by the assessor as agricultural? 

(Note: Vacant property classified as agricultural is automatically exempt 

from some school taxes and the changes will be made on your next tax bill.) 

* Have you already filed the Principal Residence Exemption Affidavit (Form 2368) for this property? 

If you answered "NO" to both of these questions and the property is used primarily for agricultural purposes but is not 

classified as agricultural, complete this form and file it with your local township or city by May 1. 

If your property has a residence or other buildings on it, your assessor may ask you to complete this form, even though it is 

classified agricultural. 

AEFRsRY 

Name of Co-Owner (first, middle, last) 

Street Address of Property Claimed 

A410 

EVARBS RoAD 

City and State 

ZIP Cede 

Check one: 

WEST BRAC uichiGad 

| 4Bée] 

of Township/City Where Property 

is Located 

County of Property 

rl Township 

[] City 

oN 

CGEM AR 

Enter the property tax Identification number of the qualified 

property you are claiming. This number is on your tax bill or your assessment notice. Start al the left and leave 

any extra spaces blank. Use a full space for any hyphens Jin the number, 

©0,1,002,1,0,1,0,0,0, 

1 

1 

] 

1 

1 

I 

! 

I 

l 

1 

1 

I 

1 

a. 

If this property is not classified as agricultural, is more than 50% of the acreage devoted to an agricultural use? 

(Skip this question if your property is classified agricUUIAL) ow cvrrrmcrrssns Yes 

No 1 

b. 

Does this property include any residences occupied by a person who is not involved in the agricultural operation? ..... Yes Xl 

No I; 

c. 

If the property includes a residence, has the occupant filed a Principal Residence Exemption Affidavif (Form 2368) 

for a different.residence?........ovrivonnivioninnninas 

d. Does this property include any buildings not involved in the agricultural Operation? ..........ooewsieemseeesmsssssssssssisiosees 

Yes 1 

No 1 

If you answered yes’ to items 2b, 2c or 2d, part of your property does not qualify. You must enter a 

percentage in Section 3. 

If you answered ‘yes’ to item 2b, 2c or 2d, give the percentage of the properly value that is devoted to agricultural use. 

Exclude from this percentage the value of any property that does not qualify (see instructions on back). This information is 

“150 {o 

necessary for your township or cily to adjust your property taxes properly. (See back for computation.) .................ccccoeveeeveevveennnne 

1

Page 14

Percent qualified agricultural exemption granted by assessor (Enter 0 if exemption 

Percent qualified agricultural exemption requested by owner (Enter 100 if full 

. | denied) 

exemption requested) 

REASON FOR PROTEST 

Michigan Department of Treasury 

618 (Rev. 12-25) 

Petition to Board of Review 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's NamoJ{(Please Print or Type) 

Petitioner's Name (if Other than Owner, Please Print or Type) 

Je 

Ry 

Yo 

ANT + 

Township or City 

County 

Year of, 

| 

Hopton 

Oe prs 1 

Fol, 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified 

agricultural property exemption of the following described property: 

Property identified (Parcel code required. Property address and legal description optional.) 

OZ(~0/¢ —pD 

/ 

Protested Item: 

[| Assessed Value 

[| Tentative 

[] Taxable Status [] Classification 

Qualified Agricultural 

Taxable Value 

(exemption) 

Property Exemption 

1, PROTEST OF ASSESSMENT 

Complete this section for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed 

personal property forms, 

Assessed Value 

Owner's Estimate of True Cash Value (Market Value) 

2. PROTEST OF TAXABLE VALUE - 

Complete this section for a protest of Taxable Value. 

Reason: 

[J Value of Losses 

[1 veive ot Additions 

~~ [7] Poverty Exemption 

 [_} Uncapping % 

3. PROTEST OF CLASSIFICATION 

LL 

j 

co 

Ce 

Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance 

with Section 211.34¢ of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on 

that property's status as a homeowner's principal residence or qualified agricultural praperty.) 

Classification of property on this year's assessment roll 

Classification should be (check one of the following): 

by] Agricultural 

[7] industrial 

[] Timber Cutover 

[C] utility (Personal Property Only) 

O Commercial 

[7] Residential 

[H| Developmental 

4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

If the assessor has denied or changed the percentage of the exemption from the 18 mills of local schoo! operaling tax for qualified agricultural proper- 

ty, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON 

THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

State reason(s) for protest of assessed value andlor the tentative taxable value and/or iaxable status and/or classification and/or qualified agricitural property exemp

more han oY

Page 15

618, Page 2 

| —-— 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: incorporate a copy of this form and the assigned number in the Board of Review minutes 

Petition Number 

Parcel Code 

oO = 

O72 

18/000 

1. ASSESSED VALUE 

RRR 

_ 

he 

EIT 

CEL 

Disposition by Board of Review. The Board of Review must state the reason for its action below, 

Wipes 

O Assessed Value Changed From | 

lo 

[ 

] 

Record of Vote — Board or three-member committee of board 

Chairperson: 

Yes i] No 

P #. 

Member: 

[x Yes J No IT A 

Member: 

IN| Yes O No 

initials 

Initials 

. 

Initials 

Reason for Board Action 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal 

at PO Box 30232, Lansing, MI 48809, Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may 

be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed 

on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www. michigan.govitaxirib. 

2. TENTATIVE TAXABLE VALUE .. 

aR 

ei 

. 

i 

Disposition by Board of Review. Th Board of Review must state the reason for its action below 

J Denied 

O Tentative Taxable Value Changed From 

to 

(See attached L-4035A) 

Record of Vote — Board or three-member commitiee of board 

Chairperson: 

[I Yes 0 No 

Member: 

[I] Yes [| No 

Member: 

Od Yes [I] No 

Initials 

Initials 

Initials 

Reason for Board Action 

If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunat at 

PO Box 30232, Lansing MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personat and Utility Personal Property may be 

appealed by May 31. Agricultural Real, Residential Rea, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed on 

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

3. CLASSIFICATION © 

i: 

: 

Cn 

: 

5 

Disposition by Board of Review. The Board of Review must state the reason for ils action below. 

OJ Denied 

[| Classification Changed From 

to 

Record of Vote — Board or three-member committee of board 

Chairperson: 

1 Yes [I No 

Member: 

Od Yes dd No 

Member: 

| Yes [I] No 

Initials 

initials 

Initials 

Reason for Board Action 

1f you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission at PO Box 30471, 

Lansing MI 48909, by June 30. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

Disposition by Board of Review. The Board of Review must state tha reason for its action below. 

P| Exemption Request Denied 

d Exemption percent modified from 

% to 

% 

Record of Vote — Board or three-member committee of board

Page 16

Hon. 

% 

£ 

2 E 

Total area for defined polygon 

2,514,603.656 

Square Feet: 

Square Mil 

- 

Square Meters: 233,614,324 

0.090 

» 

» 

#: 

te. 

727 

. 

x: 

s 

Acr

Page 17

(ie 

- 

vi 

- 

or 

= 

- 

i 

- 

= 

i 

ay 

— 

oe 

So 

he 

= 

io 

5 

ee 

= 

> 

oo 

~ 

se 

io 

oo 

: 

- 

es = 

= 

< 

on a 

- 

Se 

i 

is 

= 

2 

oo 

i 

Te 

ie co 

i 

ie 

Sie 

Lo) 

= 

i 

i 

or 

fp: 

oo 

ele 

oo 

a 

i 

La i 

Si 

oe 

i 

& 

- 

hie 

= 

a 

. 

ee 

an 

i 

or 

i 

oil 

= 2 

ee 

Sonal 

so 

Te 

- 

i 

- 

= 

i 

= 

re 

sis 

34 

oy 

io 

=~ 1 

or 

| 

Be 

Shad 

oe 

25 

7 

as 

De 

 : 

i 

Ea 

a 

Ss 

oe 

a on 

= 

- 

i 

io 

ol 

2 

GEL 

= 

SL = iy 

SE 

< 

os a 

i 

on 

. 

= 

ee 

5 

a 

oy 

oe 

= 

i 

= 

5 

oe 

p> TE 

es 

i 

co 

= 

cl 

i 

= 

or 

ser 

= 

oo 

5 

c Ge 

- 

en 

he 

: 

ae Ee 9 

= 

oe 

ie 

Pe 

ol 

a 

. 

Se 

Te 

Te 

= 

v 

i = wo 

= 

Re 

oe 

an = 

= 

oo 

- 

So 

. 

lee 

a 

io 

= 

a 

2 

L 

— 

b 

a 

Zz 

So 

- 

ao 

oe 

- 

oy 

= 

or 

a 

oo a 

ee 

= o 

aa 

co 

> 

or 

Hi 

oe 

i 

- 

= 

- 

= = 

- 

= 

i 

7 

= 

oF 

= 

a 

< 

=: 

= 

we = 

tf 3 

Ze 

So 

Ee 

& 

as 

ox 

= 

i 

ty 

rl 

Fo 

iY 

TE 

os A 

sok 

= 

i 

2 

oe 

i 

a

Page 18

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Bucks Unlimited 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket N0.26-000264 

Horton Township 

, 

Respondent(s) 

PROOF OF SERVICE 

Jamie Houserman 

states that on 4/6/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the answer form +related documents _ relative to the above-captioned matter upon: 

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

Bucks Unlimited 

C/O JEFF HANFT 

4771 EVANS RD 

WEST BRANCH, Ml 

48661 

Ysa 

[Signature of person who is serving/mailing copy] 

Jamie Houserman

Page 19

UE er 

rT 

i. 

ww 

ww wy -— 

Sen REILLY BA 

 teuatitan Le, Ml 

4824 

Mic

PDF reading copy

← View full record