26-001510.pdf

Linda M Palmer Trust Petitioner V Township Of Lake Respondent · 26-001510-TT

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June 23, 2026 

)5-()49¢ 

LAKE TOWNSHIP 

Huron County, Michigan 

www.laketownship.net 

Michigan Tax Tribunal 

P O Box 30232 

Lansing MI 48909 

Re: 

Docket No: 26-001510 

:inda M Palmer Trust v Township of Lake 

Dear Clerk: 

RECEIVED 

JUN 3 02026 

MICHIGAN TAX TRIBUNAL 

989-856-4867 

Email: 

info@laketownship.net 

Enclosed for filing please find Respondent's Answer to Petition and Proof of Service in 

connection with the above referenced tax appeal. 

Sincerely, 

Valerie McCallum 

Assessor 

Enclosure 

C: Brian Palmer

\ 

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 001510 

Section 1: Respondent’s Contact Information 

Unit of Government 

Lake Township (Huron County) 

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

P O Box 429 

City or Town: 

State: 

ZIP Code: 

Caseville 

Mi 

48725 

Telephone Number: 089 856 4867 

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

assessor@laketownship.net 

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

First Name: 

ML: 

Last Name: 

Valerie 

McCallum 

Firm Name {if any): 

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

City or Town: 

State: 

ZIP Code: 

Telephone Number: 

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

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

If na, list all parcels that are adjoining in separate groupings. Attach a 

separate sheet if necessary. 

[] Yes 

O No 

Not Applicable 

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

0 Yes 

[%]} No

N 

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 

Subject property's assessment increase was similar to other lakefront parcels. 

Documentation supporting Respondent's assessment will be provided at a later date. 

On June 9, 2026, Respondent Assessor requested, via email (attached), an opportunity 

to visit the subject property to update the Township's records. 

No response has been 

received as of June 23, 2026. 

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)? b/] Yes 

[| No 

If yes, check which BOR Petitioner attended: [vi] March 

Oa July 

O December 

If the July or December BOR revised the assessment(s) at issue, did it have authority? [0] Yes 

[0] No 

If yes, cite the Board's authority. 

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

[v4] No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[J ves 

v4) 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 Number: 

13 016 264 00 

Classification of Property: 

Real [J 

Personal [J (check one) 

Agricultural [1 

Commercial 

0 

Industrial (1 

Residential @ 

 Timber-Cutover [1 

Developmental [1 

Utility (J (check one)

06/19/2026 

05:08 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

LAKE TOWNSHIP 

P 0 BOX 429 

CASEVILLE MI 48725 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parce! Code required. Property address 

and legal description optional.) 

3213-016-264-00 

4672 PORT AUSTIN RD 

PALMER LINDA M TRUST 

11070 W GATES RD 

ROMEO MI 48065 

E 100 FT OF W 700 FT OF THAT PT OF GOV'T LOT 3 THAT 

LIES N OF US R/W M-25. 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

3213-016-264-00 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

PETITION DENIED. SALES REVIEWED AND ASSESSMENT DETERMINED TO BE IN LINE WITH MARKET. 

[2026 ORIGINAL ASSESSED VALUE 

431,000 

| 

2026 "BOARD OF REVIEW" ASSESSED VALUE 

431,000 

| 

(If the above amounts are the same, no revisions have occured) 

2026 ORIGINAL TAXABLE VALUE 

167,427 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

167,427 

2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

http://www.michigan.gov/taxirib/0,4677,7-187-38254---,00. htm!

Valerie McCallum <supervisor@laketownship.net> 

6/9/2026 2:50 PM 

Palmer v Lake Township 

To phl2004@mac.com 

Brian, 

I have read through your petition filed with the Michigan Tax Tribunal. Based upon your 

description of the property 

| would like to schedule an appointment with you to do an onsite 

assessment review, if possible. 

Please let me know if we can make arrangements for this in the next week or two. 

Thank you. 

Valerie McCallum, Supervisor 

Lake Township, Huron County, MI 

PO Box 429 

Caseville MI 48725 

989.856.4867

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Linda M Palmer Trust 

) 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

¥ 

MTT Docket No. 26 001510 

Township of Lake 

) 

Respondent(s) 

IN 

PROOF OF SERVICE 

Valerie McCallum 

[Name of person serving/mailing petition] 

states that on _ June 23, 2026 

he/she 

[date of service] 

served a copy of the 

Respondent's Answer to Petition relative to the above-captioned matter upon: 

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

Brian Palmer 

11070 West Gates St 

Bruce Township MI 48065 

( 

Al 1rur MCh LALA 

A 

[Signature of person who is serving/mailing copy] 

Valerie McCallum

Lake T¢ 

P O Box 429 

Caseville MI 48725 

Pe pet 

Michigan Tax T

P O Box 30232 

Lansing MI 489

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