26-000682.pdf

Joanne R Kemp Petitioner V Township Of Grass Lake Respondent · 26-000682-TT

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RECEIVED 

JUL 08 202 

MICHIGAN TAX TRIBUNAL 

: 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26-000682 

Section 1: Respondent’s Contact information 

Unit of Government 

Grass Lake Charter Township 

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

PO Box 216 

City or Town: 

State: 

ZIP Code: 

Grass Lake 

Mi 

49240 

Telephone Number: 517-522-8464 

Email Address (do not enter unless you want MTT to send ali correspondence via emall): 

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

First Name; 

M.L: 

Last Name: 

Ruth 

A 

Scott 

Firm Name (if any): 

Malling Address {No., Street, P.O. Box or Rural Route}: 

PO Box 216 

City or Town: 

State: 

ZiP Code: 

Grass Lake 

(Mt 

49240 

Telephone Number: 517-740-7989 

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

assessor@grasslaketownship.gov 

Section 3: Subject Property Information 

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. 

[} Yes 

[1 No 

Not Applicable 

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

ves 

[] No

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 

See Attached Exhibit 

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)? vi Yes 

[Wm] Ne 

if yes, check which BOR Petitioner attended: 

March 

|] July 

[I] December 

if the July or December BOR revised the assessment(s) at issue, did it have authority? [Mi] Yes 

[i] No 

if yas, cite the Board's authority. 

Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? [_] Yes 

No 

if yas, explain 

is Petitioner appealing from a State Tax Commission Order? 

[7 ves 

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? 

Section 6: Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Parcel Um 000-10-26-101-001-13 (no parcel # on petitioners petition) 

Classification of Property: 

Real] 

Personal 

[J (check one) 

Agricuttural 

0 

Commercial [J 

Industrial [1 

Residential & 

 Timber-Cutover [J 

 Developmentat [3 

Utility [J {check one) 

Assessad Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review:

HARTER TOWNSHIP 

EST. 1832 

© 

GREAT PLACE To CALTON 

373 LAKESIDE DRIVE 

P.O.BOX 216 

GRASS LAKE, MICHIGAN 49240 

Phone: (517) 522-8464 

Fax: (517) 522-4955 

www grasslakect.com 

Michigan Tax Tribunal 

Small Claims Division 

MTT Docket No. 24-003296 

Re: Property Tax Appeal Answer Form — Valuation appeal 

Section 4: Explain Your Answer to this Appeal 

Parcel ID 000-10-26-101-001-13, is currently owned by Andrew & Joanne Kemp, and located at 

2794 Kalmbach Rd Grass Lake MI, per Grass Lake Township’s Assessing Department records. 

Joanne Kemp appealed parcel ID 000-10-26-101-001-13 to the Grass Lake Township 2026 

March Board of Review and per the submitted March Board of Review petition (attached) 

protested the assessed & taxable values on the petition to Board of Review. The 2026 assessed 

value documented on the property record card is supported by prescribed mass appraisal 

technique using the issued State of Michigan Cost Manual, Grass Lake Township's current rural 

residential land value studies and Grass Lake Township’s current residential rural economic 

condition factor (ECF) studies that were applied uniformly to all parcels within the residential 

rural area. The calculated 2026 assessed value prior to MBOR was 303,200. The Grass Lake 

Township March Board of Review deemed a supportable change to the assessed value for 2026 

based on the supplied copy of a historical 5/26/2025 dated appraisal copy provided to MBOR. 

The final 2026 MBOR assessed value is documented at 290,000. Resulting in a MBOR reduction 

in assessed value of 13,200. 

The parcel’s 2026 taxable value was uncapped per the State of Michigan's approved uncapping 

requirements, due to the transfer of ownership that occurred on 6/16/2025. Due to the change in 

ownership the taxable value resulted in a 2026 uncapping of taxable value which equals the final 

2026 assessed value of 290,000 determined by the MBOR.

property using the same valuation method used to value all other property of the same 

classification in the assessing jurisdiction.” 

Thank you, 

Grass Lake Township Assessing Department 

Ruth Scott, Assessor 

assessor(@grasslaketownship.gov

Parcel Number: 

38-000-10-26-101-001-13 

Jurisdiction: 

GRASS LAKE CHARTER TWP 

County: 

JACKSON 

Prin

Grantor 

Grantee 

Sale 

Sale 

Inst. 

Terms 

of Sale 

Liber 

Price 

Date 

Type 

& 

Page 

KIRKPATRICK CORY 

& 

LAUREN 

KEMP JOANNE 

& ANDREW 

545,000 

06/16/2025 

WD 

03-ARM'S 

LENGTH 

L2265/P 

10

ZENZ 

FARMS 

REAL ESTATE LLC KIRKPATRICK CORY 

& LAUREN 

53,100 

10/06/2023 

WD 

32-SPLIT VACANT 

L2236/P 

06

Property Address 

Class: RESIDENTIAL-IMPROV Zoning: 

AG 

(*) Building Permit (s) 

Date 

2794 

KALMBACH 

RD 

School: 

GRASS LAKE COMMUNITY SCHOOLS 

HOUSE 

03/11/2024 

P.R.E. 

100% 

07/16/2025 

Owner's Name/Address 

MAD 

#: 

KEMP JORNNE: 

6 (RNDREW 

2026 Est TCV 606,376 TCV/TFA: 215.79 

2794 KALMBACH RD 

GRASS LAKE MI 

49240 

X 

Improved 

Vacant 

Land Value Estimates 

for Land Table 4020.4020 RURAL R

Public 

* 

Factors 

* 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj

Taxpayer's Name/Address 

Dict Road 

TYPICAL RURAL RES 

2.665 Acres 13,251 

100

Gravel Read 

LOW/MARSH 

0.700 Acres 

3,975 

100

KIRKPATRICK CORY 

& LAUREN 

R/W 

0.175 Acres 

0 

100 

Paved Road 

i 

9363 

E MICHIGAN AVE 

Storm Sewer 

3.54 Total Acres 

Total 

Est

JACKSON 

MI 

49201 

p— 

Water 

- 

Work Description for Permit PB24-0013, 

Issued 03/11/20

Sewer 

CERTIFICATE 

OF OCCUPANCY ISSUED 1/23/2025 

Tax Description 

Electric 

COM AT THE 

W 

% POST 

OF SD SEC 

26 

TH 

Gas 

N0°51758”W 1528.05 

FT ALG THE 

W LN 

OF SEC 

Curb 

26 TO THE POB TH NO°51/58“W 228.70 FT 

Street Lights 

CONT ALG THE W LN OF SD SEC 26 TH 

Standard Utilities 

N88°49/18”E 690.76 

FT PAR WITH THE 

N LN 

Underground Utils. 

OF SD SEC 26 TO THE C.L. 

OF KALMBACH RD 

Topography of 

AS NOW OCCUPIED; 

TH $S08°58’05”W 15.47 

FT 

site 

: 

ALG THE C.L. 

OF KALMBACH 

RD TH 

ra 

= 

Level 

Rolling 

Low 

- 

High 

Landscaped 

Swamp 

Wooded 

Pond 

Waterfront 

Ravine 

F 

Wetland 

EE 

Flood Plain 

Year 

Land 

Building 

Assessed 

B

Value 

Value 

Value 

Who 

When 

What 

2026 

13,000 

284,200 

303,200 

2

SAS 

10/17/2024 

INSPECTED 

2025 

19,000 

246,600 

265,600 

2

h 

Copyright 

(c) 

1999 

- 2009. sas 06/22/2023 DESK AUDIT 3g 

18,700 

0 

18,700 

Licensed 

To: 

Township 

of 

Grass 

Lake, 

SAS 

09/16/2022 NEW 

SPLIT 

TEE 

5 

= 

5 

County 

of Jackson, 

Michigan 

*** Information herein deemed reliable but not guaranteed***

Residential Building 

1 

of 

1 

Parcel Number: 

38-000-10-26-101-001-13 

Printe

Building Type 

(3) 

Roof 

(cont.) 

(11) 

Heating/Cooling 

(13) 

Built-ins 

(1S) 

Fireplaces 

(16) 

Porche

X Single Family 

X Eavestrough 

X 

Gas 

0il 

Elec. 

Appliance Allow. 

Interior 

1 Story 

Area Type 

Mobile Home 

X Insulation 

Wood 

Coal 

Steam 

Cook Top 

Interior 

2 Story 

450 CCP 

(

Town Home 

0 Front Overhang 

—_ 

———— 

Dishwasher 

2nd/Same Stack 

Duplex 

0 Other Overhang 

Forced Aix w/o 

Ducts 

Garbage Disposal 

Two Sided 

950jCCP 

(

A-Frame 

Se ar NJ Ducts 

Bath Heater 

Exterior 

1 Story 

orced 

Hot 

Water 

| 

— 

(4) 

Interior 

, 

Vent 

Fan 

Exterior 

2 

Story 

X Wood 

Frame 

Ee 

Electric Baseboard 

Hot Tub 

Prefab 

1 Story 

|| 

® Drywall 

Plaster 

Elec. 

Ceil. 

Radiant 

Unvented Hood 

Prefab 

2 Story 

Building Style: 

Paneled 

Wood T&G 

X 

Radiant 

(in-floor) 

Vented Hood 

Heat Circulator 

SINGLE STORY 

rE 

Tecra 

Blectric Wall Heat 

Intercom 

Raised Hearth 

rim 

& Decoration 

Space Heater 

: 

“Yr Built Remodeled 

= 

Jacuzzi 

Tub 

Wood Stove 

£ 

pu. 

Smoaete 

Ex 

X 

Ord 

Min 

Wall/Floox Furnace 

Jacuzzi 

repl.Tub 

Direct-Vented Gas 

2024 

0 

EY 

ED i 

Forced Heat 

& Cool 

oven 

pF a. 

Condition: Very Good [Size 

of Closets 

Heat 

Pump 

. 

Microwave 

Dey 

5 

: 

2 

Lg 

X 

Ord 

Small 

No Heating/Cooling 

Standard 

Range 

ec. 

ge: 

= 

LL 

WX Cemtral 

Air 

| 

Self Clean Range 

FLOOF Area: 2,810 

Room List 

Doors: 

Solid| 

Xx 

(H.C. 

Wood Furnace 

Sauna 

Total 

Base New 

: 

502,059 

gv 

_ (5) Floors 

(12) Electric 

Trash Compactor 

[StL ce 5.0 

sea 20% 

B

1st Floor 

—- 

Central Vacuum 

ima 

wm 

4 

2nd Floor 

Md pohen; 

220 Amps Service 

Security System 

3 

er: 

- 

= 

: 

8|pedroons 

Other: 

No./Qual. 

of Fixtures 

Cost Est. 

for Res. Bldg: 

1 

Single Family 

SINGLE STO

(1) 

Exterior 

YX 

Ex. 

Ord. 

Min 

(11) 

Heating System: 

Radiant 

(in-floor), 

Air Condition

Wood/Shingle 

(6) 

Ceilings 

Ground Area 

= 2810 

SF 

Floor Area 

= 2810 

SF. 

At hm 

ab 

— 

{NOW 

(OF BIEE, Duties 

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

% Good=98/100/100/100/98 

Brick 

¥ Drywall 

Many 

X 

ave. 

Few 

Building Areas 

X Vinyl 

13) 

Plambi 

Stories 

Exterior 

Foundation 

Size 

X Insulation 

| 143) Plumbing 

1 Story 

Siding 

Basement 

960 

. 

— 

- 

- 

Average Fixture(s) 

1 story 

siding 

Slab 

1,850 

(2) Windows 

(7)! Excavation 

23 Fixture Bath 

Total: 

Many 

Large 

Basement: 

960 

S.F. 

12 Fixture Bath 

Other Additions/Adjustments 

X Avg. 

X Avg. 

Crawl: 

0 

S.F. 

Softener, 

Auto 

Plumbing 

Few 

Small 

Slab: 

1850 

S.F. 

Softener, Manual 

3 Fixture Bath 

i 

Wood Sash 

Height to Joists: 

0.0 

Solar Water Heat 

2 Fixture Bath 

1 

Metal SESH 

Vo Plumbing 

Extra Sink 

3 

% [vinyl sash 

(8) 

Basement 

Extra Toilet 

Water/Sewer 

wikis 

i 

rT 

3 Extra Sink 

1000 Gal Septic 

z 

Me 

aiid 

alas BP ogk 

Separate Shower 

Water Well, 

100 Feet 

1 

oriz. 

Slide 

Poure 

onc. 

Ceramic Tile FLOOr 

porches 

X Pee 

Shee 

il Wood 

Sas THe Walne 

cee 

(1 story) 

20 

Ceramic Tub Alcove 

a 

X 

Patio Doors 

X Concrete Floor 

Fert ran 

Cirices 

story) 

20 

® 

Storms 

& 

Screens 

(9) 

Basement: 

Finish 

(14) 

Water/Sewer 

Class: 

C Exterior: 

Siding 

Foundation: 

42 

Inch 

(Finishe

(3) 

Roof 

Recreation 

SF 

Public Water 

Base Cost 

960 

% 

Ga 

1 

ivi 

N 

: 

1.5 

wall 

1 

Xx Gable 

Gambrel 

ig 

: 

oo 

Pislic Sewer 

common alt 

1.5 

Wa 

2 

Hip 

Mansard 

hn ie 

ors 

1 

Water Well 

P 

Totals: 

Flat 

Shed 

Saree. DEE 

(a) 

! 

1000 Gal Septic 

Notes: 

: 

¥ Asphalt Shingle 

(10) Floor support 

2000 Gal Septic 

ECF (4020 RESIDENTIAL RURAL) 1.

“Chimney: 

Vinyl 

Joists: 

Unsupported Len: 

—.Cntr.Sup: 

Lump 

Sum Items: 

*** Information herein deemed reliable but not guaranteed***

Parcel Number: 

38-000-10-26-101-001-13, Residential Building 

1 

30.0' 

Bit 2024 

PB240013 

OO 

1Stry/Bsmt 

ol 

960 sf 

30.0' 

Bit 2024 

PB240013 

1Stry/Slab 

1850 sf 

> 

Garage 

960 sf 

50.0' 

cep 

30.0' 

So 

Fk Information herein deemed reliable but not guaranteed***

Menigan Depanment of Treasury 

Male a OS 

818 (Rov. 11-12) 

Petition to Board of Review 

L-4035 

This form Is Issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, hawaver you may not appeal to the Michigan Tax Tribunal 

or tho State Tax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print of Type) 

} 

Pettoner's Name 

(If Other than Owner. Please Print or Type) 

“i 

’, 

7 

y 

Joan 

Kepp 

Township of City 

County = 

2 

GEnsy Lnke 

dnc Sond 

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

agricultural property exemption of the following described property: 

Progr Weatfod (Parcel cods required, Property sddioss 

& tegal doscripton optional) 

- 

~ 

| #38 000-10 

iel-col- 13) 

9g Katmbact! EL, 

LENS LAKE, PII 

419940 

Protested item 

A Assessed Value 

ved Tentative Taxable Value 

Classification 

| Qualified Agricultural 

Property 

Exemption 

1. PROTEST OF ASSESSMENT 

Rerly=¥emp 

(Complete this section for a protest of assessod value andlor lentative taxable value) 

Assessed Amount 

Oaner's Estimate of Trus Cash Value 

| Tentative Taxable Value 

IVear 

| 

ty 

[fsnomset 

Ari. 

Ah 

pi 

Teale 

- 

J03, J00 

| 

Ike 

| 

9035, Il 

Wye 

S545, 060 

gn, 800 

2. PROTEST OF CLASSIFICATION 

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

accordance vith Section 211.34c 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 residonce or qualified agricultural property.) 

Classifeaton of property on ts year's assessment rel 

| 

Classifcaton should be (chock ene of ro following). 

| 

Agricultural 

Industrial 

Timber Cutover 

Utility (Personal Property Only) 

Commercial 

Residential 

Developmental 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(If the assessor has denied or changed the percentage of the exemption from the 18 mils of local school operating tax for qualified agricultural 

property, the owner may appeal this action lo the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR AGT 

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

Percent qualfied agricultural excription granted 

by assessor (Enter 0 if exemption 

| 

Percent qual fied age cultural exemption requested by oarer (Enter 160 if full 

denied) 

exemption toquostod) 

4. REASON FOR PROTEST 

Stata reason(s) for protest of assessed value andor tha tentative 

tavable value and/or dassificaton andor qual fied agricultural proparty oxampton 

Pov Pepe 

git Jone Jods log Pres vel 

6) 545 

D6 NOT BELIEVE” 

THE VALLE JCRENSEDY 

7b Npprvc. Led, “oo or ~~ Jo 700 

TEUTTIVE 

Tx R5LE VALLE 

[AL 

8 INOMTHS. 

) 

CERTIFICATION 

B 

Signal 

> 

ote 

| 

"oan # Lup 

P* 

9-98-9024, 

[ree D191 knempace! £0, 9 OSGI 0-54

MaL-02A 

618, Pago 2 

FOR BOARD OF REVIEW USE ONLY 

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

Peliton Number 

Parcel Coda 

: 

al-0A 

B00 

10- e-101- 001-1 

B 

| 1. ASSESSED VALUE 

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

] Denied 

[5 Assessed Value Changed From | 

40 3 Zee 

| to 

| 

AY 

ecw 

| 

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

Chairperson: 

[A ves [1] No 

Juz 

Member: 

KJ Yes 

[] No 

E 

| 0A 

Member: 

#] Yes, J] No a 

Initials 

Initials 

“initials 

Reason for Board Adon 

Adjusteel to Marker Valu, using submitted appraisal comps . 

SoschBila Blunts 

. 

. 

S—— 

Disposition by Board of Review. The Board of Review must stale 

the reason for 11s action below 

[] Denied 

x] Tentative Taxable Value Changed From 

30 § 200 

lo 

290 deo 

(See attached L-4035A) 

Rocord of Volo — Board or thiea-membar committee of board 

Chairperson: 

[¥ Yes ] No Jp7 ~~ 

Member 

¥ Yes 1] No 

Eo (0A 

Member: 

Initials 

Initials, 

tion 

djusted fo Market Value, using submitted appraisalcoms 

It you disagrae vith the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tubunal at 

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

appea'ed by May 31. 

Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. 

The petition must be fitad on 

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

1 

1 

| 3. CLASSIFICATION 

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

below. 

[7] Denied 

] Classification Changed From 

Record of Vole — Board or thrae-mamber committes of board 

Chairperson: 

[] Yes 

[1] No 

B 

Member: 

Reason 

for Board Aclion 

If 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 the reason for its action belovs, 

“Record 

of Vote - 

| Exemption Request Denied 

[J] Exemption percent modified from 

Board or three-member committee of board 

Chairperson: 

[7] Yes [Jno 

_ 

Member: 

[7] Yes 

[] No oo 

Member; 

[7] Yes ] No 

_

Michigan Department of Treasury 

L.-4035a 

3128 (Rev, 12:25) 

Parcel No. 000-10-26-101-001-13 

2026 Taxable Value Calculations Worksheet 

This form Is issusd under authorlly of PA 208 of 1893, Fillng (s mandatory. 

Petition No, 

M26-02 

" 

This form must be completed by the Board of Review (BOR) and made part of the Board of Review Record 

whenever a change is made to an Individual parcel of property which causes Taxable Value to change, 

SECTION 

1 To be complete if the BOR changes Assessed Value. 

By Assessor 

By BOR 

2028 A8S8SSEU VAIUE .......covveriririncniinacesemn 

inserts 

sss seoenceses = 

303,200 

290,000 

2026 Tentative SEV 

= 

290,000 

X 

1.000 

2026 Assessed Value 

2026 Tentative Equalization Factor 

2026 Tentative SEV = 

290,000 

By BOR 

SECTION 2 

To be completed if the BOR changes the losses or additions to be used In 

the Capped Value formula or grants a poverty exemption, 

By Assessor 

By BOR 

2025 Final Taxable Value as sel by Assessor, Board of Review or Michigan 

Tax Tribunal (Enter number into column labeled "By Assessor.".. 

254,850 

254,850 

AMOUNE 

Of LOSSES ...vvvcenrinrienieriirneness 

son sssiensssissssssesisessssesissesesssonesssss sneer = 

0 

0 

(See page 11 and 12 of STC Bulletin #3 of 1995 for formulas) 

AMUN Of AJUIIONS .....ooiet iirc 

esses cress seen sess 

nn = 

0 

0 

(See pages 6-11 of STC Bulletin # 3 of 1995 for formulas.) 

IMPORTANT: See STC Bulletin No. 3 of 1997 for change to formula for Replacement Construction. 

2026 Capped Value 

~~ 

= (254850 

0 

yx 

__1.027 

+ 

0 

2025 Taxable Value 

Losses 

RM 

Additions 

2026 Capped Value 

= 

__ 261730 

By BOR 

SECTION 3 To be complete If the BOR changes the uncapping percentage. 

By Assessor 

By BOR 

UNCAPPING PEICENL 11....oveveerireiriecinsiinnnensseranesses 

sesso 

esisecesee sees sessessens nro = 

2026 Tenlative Taxable Value Is the lesser of the 2026 Capped Value or the 2026 Tentative SEV, unless there has been a 

transfer of ownership. If there has AS of ownership, the taxable value is equal to the SEV. 

I} 

Signature i 

AY 

. 

i Ve J) 7h 

7% 

a

ws 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Joanne R Kemp 

, 

MICHIGAN TAX TRIBUNAL. 

Petitioner(s) 

v 

MTT Docket No. 26-000682 

Township of Grass Lake 

Respondent(s) 

PROOF OF SERVICE 

Jessica Casler 

states that on 6/29/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Answer to Petition 

relative to the above-captioned matter upon: 

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

Joanne R Kemp 

2794 Kalmbach Rd 

Grass Lake Ml 49240 

VINE NY 

dnipture of person who is serving/mailing copy] 

Jessica Casler 

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

Pgs 

: 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

. 

GOVERNOR 

LANSING 

DIRECTOR 

Joanne R Kemp 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-000882 

Township of Grass Lake 

, 

Respondent(s) 

PROOF OF SERVICE 

Jessica Casler 

states that on 6/29/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Answer to Petition 

relative to the above-captioned matter upon: 

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

Michigan Tax Tribunal 

PO Box 30232 

Lansing MI 48909 

ture of person who 

is serving/mailing copy] 

Jessica Casler 

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

Sunnlse 

of, 

P. 

Il 

Spring Arpor, vii 4vzo02 

I 

| 

PLACE STICKER AT TOP OF ENVELOPE TO THE RIGHT 

WA 

gfe df fy 

PE 

mn 

7022 

3330 

0000 

2002 

LOan 

Michigan Tax

PO Box 

Lansing MI

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