HUmmel.pdf

Nathanael J Hummel Petitioner V Township Of Gerrish Respondent · 26-002465-TT

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RECEIVED 

TranInfo:qe06 

26121953-1 

05/16/26 

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fat: 

$200.00 

MAY 1 9 2026 

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T0: 

COLLEEN HUMHEL 

(2) 

MICHIGAN TAX TRIBUNAR== 

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.I. 

Last Name/Company Name 

Nathanael 

Y 

Hummel 

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

46471 Crystal Downs West 

City or Town 

State 

ZIP Code 

Northville 

Mies 

Telephone Number@47_372.9069 

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

Inw2323 @gmail.com 

Section 2: Petitioner’s AtneiiRUtherizan 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 parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

1 

[H] Yes* 

a No** 

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

Property Address (No., Street) 

09 Sun St. 

City or Town 

CountyRoscommon 

State 

ZIP Code 

Roscommon 

MI 

48653

ER 

Se 

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 

[J Taxable Value Only (calculation) 

[J Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

We purchased the subject property, as reflected on the Property Transfer Affidavit, on 

(October 20, 2025 for $950,000. Our offer was accepted amongst multiple bids in a 

competitive market, between unrelated parties. The Gerrish Township Assessor's office 

provided notice that the 2026 tentative assessed value is $619,600 - equating to a 

$1,239,200 market value (true cash value). 

| attended the March 10th Gerrish Township 

Board of Review to explain that the market value we paid less than 5 months prior is the 

laccurate value. At this meeting 

| provided the property transfer affidavit (that was 

stamped received by the township on 10/31/25) as well as two recent comparable 

property sales. The Board explained that the general guideline for lake front homes is 

$9,000 per linear foot of lake frontage plus the insurance valuation. The subject property 

has 57 feet of lake frontage (57 X $9,000 = $513,000) and the insurance valuation 

(Farmers Insurance) is $460,933. Using the township's guidelines the value of the 

subject property is $513,000 + $460,933 = $973,933. The actual price paid for the 

property as reflected in the property transfer affidavit, other comparable lakefront sales, 

land the township's calculation converge on a valuation between $950K - $974K. 

Section 6: Jurisdictional Issues 

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

O No 

If Yes, check which BOR you attended: 

March 

O July 

O December 

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

[1 Not required to attend 

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

Appealing within 35 days of State Tax Commission Order 

H Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain: 

Year(s) under appeal 

()26

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Number72004-615-004-0000 

Classification of Property: 

Real] 

Personal 

(check one) 

Agricultural 1 

Commercial (1 

Industrial (1 

Residential @ 

 Timber-Cutover (1 

Developmental 

CO 

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: 619,600 

619,600 

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

973,933 

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

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

value by .5) 

486,967 

assessed value) 486,967 

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? 

Yes 

Ml 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. 

Sig nature *required 

Petitioner or Atforney/Authorized Representative’s Signature: 

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