Genoa-12052025104430.pdf
Keller David Revocable Living Trust, Petitioner V Township Of Genoa, Respondent · 25-003624-TT
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STATE OF MICHIGAN DEPARTMENT OF CONSUMER AND INDUSTRY SERVICES MICHIGAN TAX TRIBUNAL David Keller Revocable Living Trust, Petitioner vs MOAHR Docket 25-003624 GENOA CHARTER TOWNSHIP, Livingston County Respondent PROOF OF SERVICE Now comes Debra Rojewski, who being first duly sworn, deposes and says that on December 5, 2025 she did serve true copies for ANSWER TO PETITION the above captioned matter with all postage prepaid on: David Keller Revocable Living Trust 3766 Noble Ave Brighton MI 48116 By placing said document in an envelope addressed to the above listed party with all postage fully prepaid and by depositing the said envelope in a receptacle for the United States Mail and via Michigan Tax Tribunal e-file system Further, deponent sayeth net NO! - y J De AE NASI, ssessor Subscribed and sworn to before me a notary public for said county, on Di nber 3, 2025 Jessicd L. Buttermore Notary Public for Livingston County My Commission Expires 11/9/2026
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR David Keller Revocable Living Trust Petitioner(s) , MICHIGAN TAX TRIBUNAL v MTT Docket No.25-003624 Township of Genoa Respondent(s) RESPONSE TO ORDER OF DEFAULT 1. A default was entered against me on December3,2025 2. Good cause exists to set aside the default because: I thought | needed to wait to answer due to the petitioner being in default with their petition. 3. l ask this Tribunal to set aside the default. Party/Representative (sign here) “e Debra Rojewski [Print/type name of person signing] | certify that on this date | served a copy of this request, and any additional documentation, on the opposing party or their representative. < i i - BD i . December 5, 2025 NPA Sheen Date ~._ (sign here) nN MICHIGAN TAX TRIBUNAL - 611 W. OTTAWA ST., LANSING, MI 48933 - 517-335-9760 PO BOX 30232, LANSING, MI 48909 - Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MTT DOCKET NO. 25-003624 Section 1: Respondent’s Contact Information First Name M.I Last Name Debra Rojewski Mailing Address (No., Street, P.O. Box or Rural Route) 2911 Dorr Rd City or Town State ZIP Code Brighton M HH Telephone nrg 1 0-227-5225 Email Address (do not enter unless you want MTT to send all correspondence via email) duffy@genoa.org Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information | First Name ML Last Name "Genoa Charter Township Mailing Address (No., Street, P.O. Box or Rural Route) 2911 Dorr Rd City or Town State ZIP Code Brighton Hl Ee Telephone mmeerg 1 0-227-5225 Email Address (do not enter unless you want MTT to send all correspondence via email) duffy@genoa.org Section 3: Subject Property Information Does the subject property have a Principal Residence Exemption of 50% or more? O Yes No Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another. ves [Ono Not Applicable
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain Your Answer to this Appeal This parcel was purchased through an auction from the State of Michigan. Due to a software issue the system did not uncapp this parcel .This is not an arms length sale. The value was determined with the sales study for metes and bounds parcels. This is vacant land 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)? [4 Yes [| No If yes, check which BOR Petitioner attended: [_] March July [J December If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? O Yes O No *Submit a copy of the Notice of Assessment with the Answer. If the July or December BOR revised the assessment(s) at issue, did it have authority? [| Yes 0 No If yes, cite the Board’s authority. Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? Yes [No If yes, explain Is Petitioner appealing from a State Tax Commission Order? [J 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? IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Did Petitioner request a Poverty Exemption ata BOR? [| Yes [¥] No If Yes, check which BOR Petitioner attended: [| March [] July [] December List the date the BOR denied Petitioner's Poverty Exemption: IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS Did Petitioner request the exemption at a BOR? [Hl] Yes OJ No If Yes, check which BOR Petitioner attended: [| March [J] July [J December Tax Year(s) denied: List the date the exemption was denied: What statutory section did Petitioner request the subject property be exempt? IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY What do you believe the classification should be: Real Personal (check one) m] Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Section 6: Valuation Information «use the muitipte parce! form for additional, contiguous parcels. Parcel Identification Number: 4711-34-300-006 Classification of Property: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Current Assessed Value (also known as State Equalized Value) as established by the BOR: 295,000 Current Taxable Value as established by the BOR: 295000 What do you believe is the fair market value (also known as True Cash Value)? 590,000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 295,000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Signature required Respondent or Attorney/Authorized Representative’s Signature: Debra Rojewski Ist
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bos preity ofressiay Assessment Year: 2025 . i 04/15/2025 12:08 PM July/December Board of Review Affidavit Issued under authority of P.A. 206 of 1893, Filing is mandatory. Petition/Docket #: The authority for July/December board of review action is stated in the General Property Tax Act, MCL 211.53b. The July/December Board of Review can take action regarding qualified errors verified by the assessor (MCL 211.53b(1), (8)). The July/December Board of Review can also take action under MCL.211.53b regarding a poverty exemption for the current year under MCL 211.7u; a qualified agricultural property exemption under MCL 211.ee for the current year; which has been denied by the assessor; a qualified agricultural property exemption under MCL 211.ee that was not on the assessment roll for the current year and one prior year; or a qualified forest property exemption under MCL 211.7jj(1) that was not on the assessment roll for the current year and one prior year. In addition, other statutes, such as MCP 211.7b related to the disabled veterans exemption, and MCL 211.7ss related to the eligible development property exemption, provide authority for the July/December Board of Review to take action. Form 3128 (L-4035a) must be completed by the Board of Review and made a part of the Board of Review records whenever a change is made to an individual parcel of property which causes a change in Taxable Value. PART A: IDENTIFICATION Owner Name KELLER DAVID REVOCABLE LIVING TRUST Owner Street Address’ City State ZIP Code 3766 NOBLE AVE . BRIGHTON MI [48116 Parcel Number Property School District Property Classification 4711-34-300-006 BRIGHTON AREA SCHOOLS 402 Property Street Address City State ZIP Code CUNNINGHAM LAKE RD BRIGHTON MI 48116 PART B: ADJUSTMENTS Item or Taxing Authority Note or Millage Qriginal Adjusted Difference GENOA CHARTER TOWNS Assessed Value JBOR 295,000 295,000 0 Taxable Value 07/22/2025 295,000 295,000 0 P.R.E. 0.00 % 0.00 % 0.00 9, Property Class 402 School District 47010 Classification Ad Valorem TOTALS Reason for change (see instructions on page 2): 1 Poverty Exemption [Javaiified Agricultural Exemption J Disabled Veterans Exemption Qualified Forest Exemption mee Fopery XauaifedEror PART C: CERTIFICATION, BOARD OF REVIEW MEMBERS We, the undersigned members of GENOA CHARTER TOWNSH! _ goard of Review, swear of affirm the above information is, to the best of our knowledge, true. Signature 4 Date Signature Date Clad A 93) 5 Sor [( Date ; } Signature Date bly DVRS & N 7) a 1/25 ST ois NI 025 Li Signature Date a Lan oz fos ThéBoard of Review wid ied 1 to file an affidavit within Ms days in the proper officials to have all affected official records corrected. If the qualified error results in an overpayment or underpayment, the rebate, including any interest paid, must be made to the taxpayer or the taxpayer must be notified and payment made within 30 days of the notice. (MCL 211.53b (1)) Distribute copies of this form to the property owner, the County Treasurer, the County Equalization Department, and the treasurers of all other affected taxing authorities. Retain a copy on file at the local unit.
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Miigen Department of Treasury. THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. FROM: GENOA CHARTER TOWNSHIP PARCEL IDENTIFICATION DEBRA L. ROJEWSKI . 2911 DORR RD PARCEL NUMBER: 4711-34-300-006 BRIGHTON MI 48116 PROPERTY ADDRESS: CUNNINGHAM LAKE RD BRIGHTON, MI 48116 PRINCIPAL RESIDENCE EXEMPTION OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: KELLER DAVID REVOCABLE LIVING TRUST % Exempt As "Homeowners Principal Residence”: 00% hii 16 % Exempt As "Qualified Agricultural Property": .00% % Exempt As "MBT Industrial Personal": .00% % Exempt As "MBT Commercial Personal”: .00% Exempt As "Qualified Forest Property": O Yes No Exempt As "Development Property”: [| Yes x No LEGAL DESCRIPTION: SEC. 34 T2N, R5E, E 50A OF S 1/2 OF SW 1/4 50A ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 402 Residential PRIOR YEAR'S CLASSIFICATION: 102 Agricultural The change in taxable value will increase/decrease your tax bill for the 2025 CURRENT TENTATIVE CHANGE FROM year by approximately: $774 YEAR, pal AMOUNT YEAR: 5025 EO RRENT yan 1. TAXABLE VALUE: 0 41,407 1,245 2. ASSESSED VALUE: 0 295,000 128,500 3. TENTATIVE EQUALIZATION FACTOR: 1,000 Sh Es 4. STATE EQUALIZED VALUE (SEV): 0 295,000 128,500 5. There WAS or WAS NOT a transfer of ownership on this property in2024 WAS 6. Assessor Change Reason: Market Adjustment The 2025 Inflation rate Multiplier is: 1.031 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: Name: Phone: Email Address: DEBRA L. ROJEWSKI 810-227-5225 DUFFY@GENOA.ORG March Board of Review Appeal Information. The board of review will meet at the following dates and times: APPOINTMENTS FOR THE BOARD OF REVIEW CAN BE MADE BY CALLING 810.227.5225 BETWEEN 9:00AM AND 5:00PM. HEARING DATES: MARCH 10, 2025 9:00AM-12:00PM AND 1:00PM-5:00PM AND MARCH 11, 2025 1:00PM-5:00PM AND 6:00PM- 9:00PM. TAXPAYERS MAY ALSO APPEAL BY LETTER, SENT TO GENOA CHARTER TOWNSHIP ASSESSORS OFFICE: 2911 DORR RD, BRIGHTON MI 48116 OR THE DROP-BOX OR BY E-MAIL TO JESSICA@GENOA.ORG, DUFFY@GENOA.ORG OR LAURA@GENOA.ORG, WRITTEN APPEALS AND EVIDENCE VIA USPS, E-MAIL, OR DROP-BOX MUST BE SUBMITTED BY 12:00PM (NOON) MARCH 7, 2025. POSTMARKS WILL NOT BE ACCEPTED.
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_. Flag: 12025 ASSESSOR CHAN [1 2025 Calculation Detail L (Opt.) Assors Land Asmnt: Building Assessment: 0 : Assessor's Assessment: Percent Transferred: Assessor's Cap: Assessors Taxable: 295.000 ed r— | CL New to Roll: [] Frozen Taxable Equalization Adjust: [4 [] Cap This Personal Property Loss from Roll: Headlee Additions: [4 Wek Exemption: None Days Owned By Yeteran: [1] Percent Exempt: 0.000 Exemption Resdnd/Denial: N on March BOR Taxable: 295,000
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*AxesS908U ST I8A0-TTOX 1933e Hurtddeoun Tenuey 'S$3STX® Apesite ojul *,610-00€-GZ-TTLF, 10F OJUT I12jsueil Adod> jou prnod 1/1 :ebeg obessaop butuaepy SS200NS :SN1eIS [IRISAQ 3xodsy snjels vyIsSd WY TT:0T S202/20/%0
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SENOA township 2911 Dorr Road Brighton, MI 48116 810.227.5225 810.227.3420 fax genoa.org SUPERVISOR Kevin Spicher CLERK Janene Deaton TREASURER Robin L. Hunt TRUSTEES Rick Soucy Bill Reiber Candie Hovarter Todd Walker MANAGER Kelly VanMarter July 3, 2025 David Keller 3766 Noble Dr Brighton MI 48116 RE: 4711-34-300-006 / vacant land Cunningham Lake Rd. Dear Mr. Keller There was a transfer of ownership on August 19, 2024 from The Michigan Department of Resources to David Keller Revocable Trust. This was due to a computer error, that should have uncapped the 2025 Taxable Value. I have attached your deed for your reference. Because this sale occurred in 2024, Michigan law requires me to change the 2025 taxable value to the Assessed value. This means that your taxable value for 2025 is changing from $41,407 to $295,000 While your assessment notice did not have the correct Taxable Value, we will be presenting this to the July Board of Review on July 22, 2025 to correct this error. If you disagree with the Taxable Value you can file an appeal with the Michigan Tax Tribunal within 30 days of the July Board of Review. If you have, any questions regarding this matter please feel free to contact me at any time. Debra L. Assessor
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FENOA township 2911 Dorr Road Brighton, M1 48116 810.227.5225 810.227.3420 fax genoa.org SUPERVISOR Kevin Spicher CLERK Janene Deaton TREASURER Robin L. Hunt TRUSTEES Rick Soucy Bill Reiber Candie Hovarter Todd Walker MANAGER Kelly VanMarter July 23, 2025 David Keller 3766 Noble Dr Brighton M1 48116 RE: 4711-34-300-006 / vacant land Cunningham Lake Rd. Dear Mr. Keller We presented your parcel to the July Board of Review on July 22, 2025 to correct the software issue of not uncapping your parcel. I have attached a copy of the July Board of Review petition with the signed action that was taken. I have also included a copy of the Michigan Tax Tribunal appeal process and petition. Filing electronically is most efficient way to initiate the process. If you need help with filing do not hesitate to ask. If you disagree with the Taxable Value you can file an appeal with the Michigan Tax Tribunal within 30 days of the July Board of Review. If you have, any questions regarding this matter please feel free to contact me at any time. Sincerely, Assessor
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pric eiby Fo of Treasury Assessment Year: 2025 n . 04/15/2025 12:08 PM July/December Board of Review Affidavit Issued under authority of P.A. 206 of 1893, Filing is mandatory. Petition/Docket #: The authority for July/December board of review action is stated in the General Property Tax Act, MCL 211.53b. The July/December Board of Review can take action regarding qualified errors verified by the assessor (MCL 211.53b(1), (8). The July/December Board of Review can also take action under MCL.211.53b regarding a poverty exemption for the current year under MCL 211.7u; a qualified agricultural property exemption under MCL 211.ee for the current year; which has been denied by the assessor; a qualified agricultural property exemption under MCL 211.ee that was not on the assessment roll for the current year and one prior year; or a qualified forest property exemption under MCL 211.7jj(1) that was not on the assessment roll for the current year and one prior year. In addition, other statutes, such as MCP 211.7b related to the disabled veterans exemption, and MCL 211.7ss related to the eligible development property exemption, provide authority for the July/December Board of Review to take action. Form 3128 (L-4035a) must be completed by the Board of Review and made a part of the Board of Review records whenever a change is made to an individual parcel of property which causes a change in Taxable Value. PART A: IDENTIFICATION Owner Name KELLER DAVID REVOCABLE LIVING TRUST Owner Street Address City State ZIP Code 3766 NOBLE AVE . BRIGHTON MI [48116 Parcel Number Property School District Property Classification 4711-34-300-006 BRIGHTON AREA SCHOOLS 402 Property Street Address City State ZIP Code CUNNINGHAM LAKE RD BRIGHTON MI 48116 PART B: ADJUSTMENTS ) ) } Item or Taxing Authority Note or Millage Original Adjusted Difference GENOA CHARTER TOWNS Assessed Value JBOR 295,000 295,000 0 Taxable Value 07/22/2025 295,000 295,000 0 P.R.E. 0.00 % 0.00 % 0.00 9 Property Class 402 School District ' 47010 Classification Ad Valorem TOTALS Reason for change (see instructions on page 2): a Poverty Exemption [Javaiified Agricultural Exemption Fl Disabled Veterans Exemption [I Qualified Forest Exemption ] im cvelopriont Poperty XaualedEror 1 Explanation: PART C: CERTIFICATION, BOARD OF REVIEW MEMBERS We, the undersigned members of. GENOA CHARTER TOWNSHI Board of Review, swear of affirm the above information is, to the best of our knowledge, true. Signature 22d Date Signature Date A J[*2] 25] HR) |G rl Date 2 J 2 Signature Date hall, Oa No Tih 2s Signature - Dat Fm Signature Date ~ Zl 4 i 9 YD The! “Board of Kview ifr dred | to file an affidavit within Fs days pA th the proper officials to have all affected official records corrected. If the qualified error results in an overpayment or underpayment, the rebate, including any interest paid, must be made to the taxpayer or the taxpayer must be notified and payment made within 30 days of the notice. (MCL 211.53b (1)) il Distribute copies of this form to the property owner, the County Treasurer, the County Equalization Department, and the treasurers of all other affected taxing authorities. Retain a copy on file at the local unit.
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gears THIS IS NOT A TAX BILL Eos Notice of Assessment, Taxable Valuation, and Property Classification This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. FROM: GENOA CHARTER TOWNSHIP PARCEL IDENTIFICATION DEBRA L. ROJEWSKI " 2911 DORR RD PARCEL NUMBER: 4711-34-300-006 BRIGHTON MI 48116 PROPERTY ADDRESS: CUNNINGHAM LAKE RD BRIGHTON, MI 48116 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: PRINCIPA : KELLER DAVID REVOCABLE LIVING TRUST ks RL ECR 3766 NOBLE AVE % Exempt As Homeowners Principal Residence: .00% % Exempt As "Qualified Agricultural Property": .00% BRIGHTON MI 48116 % Exempt As "MBT Industrial Personal”: .00% % Exempt As "MBT Commercial Personal": 00% Exempt As "Qualified Forest Property": O Yes No Exempt As "Development Property™: O Yes Xx No LEGAL DESCRIPTION: SEC. 34 T2N, RSE, E 50A OF S 1/2 OF SW 1/4 50A * oe rE na\ Asnt Notice ¥, ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 402 Residential PRIOR YEAR'S CLASSIFICATION: 102 Agricultural The change in taxable value will increase/decrease your tax bill for the 2025 NTA CHANGE FROM 9 y PRIOR AMOUNT CURRENT TENTAT ERORVERR TD _year by approximately: $774 YEAR: 2024 AMOUNT CURRENT YEAR 1. TAXABLE VALUE: 1,245 2. ASSESSED VALUE: 128,500 3. TENTATIVE EQUALIZATION FACTOR: 1.000 a 4. STATE EQUALIZED VALUE (SEV): 295,000] 128,500 5. There WAS or WAS NOT a transfer of ownership on this property in2 6. Assessor Change Reason: Market Adjustment The 2025 Inflation rate Multiplier is: 1.031 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: Name: Phone: Email Address: DEBRA L. ROJEWSKI 810-227-5225 DUFFY@GENOA.ORG March Board of Review Appeal Information. The board of review will meet at the following dates and times: APPOINTMENTS FOR THE BOARD OF REVIEW CAN BE MADE BY CALLING 810.227.5225 BETWEEN 9:00AM AND 5:00PM. HEARING DATES: MARCH 10, 2025 9:00AM-12:00PM AND 1:00PM-5:00PM AND MARCH 11, 2025 1:00PM-5:00PM AND 6:00PM- 9:00PM. TAXPAYERS MAY ALSO APPEAL BY LETTER, SENT TO GENOA CHARTER TOWNSHIP ASSESSORS OFFICE: 2911 DORR RD, BRIGHTON MI 48116 OR THE DROP-BOX OR BY E-MAIL TO JESSICA@GENOA.ORG, DUFFY@GENOA.ORG OR LAURA@GENOA.ORG, WRITTEN APPEALS AND EVIDENCE VIA USPS, E-MAIL, OR DROP-BOX MUST BE SUBMITTED BY 12:00PM (NOON) MARCH 7, 2025. . OSTMARKS WILL NOT BE ACCEPTED.
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(Opt.) Assors Land Asmnt: Building Assessment: 0 Assessor's Assessment: Percent Transferred: : a Frozen Taxable 0 This Personal Property 295,000 3.100 March Board of Review Information...
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7123/25, 2:38 PM Le Small Claims 4 LARA Michigan Tax Tribunal Small Claims Small Claims Division The Michigan Tax Tribunal is an independent entity and is separate from the Michigan Department of Treasury, Michigan State Tax Cot units of government, a Review. Pevy Nv The Tribunal's Small Cl utilizes an informal hex resolve most of appeal 3 Tribunal. There is no fo of the hearing and par represent themselves. hearings are telephoni in length. The presidin administrative law judge or a 1riounai member. Depending on the Tribunal's docket load, the time from the initial appeal filing to issuance of the final decision may be 12 to 18 months. Overview of the Appeals Process 1. Starting the Appeal - Petitioner files a Petition https://www.michigan.gov/taxtrib/small-claims Tribunal Terms You Should Know lect terms you should ya Tribunal case. See in the Tribunal Glossary. \aSkeock oN document the - files in response to a y have received from a Jse the Tribunal's Answer Appeal Horm roof — Petitioner must ove they are right by a piepunusiance of the evidence.” This means it is more likely than not that Petitioner is correct. It is a far lower burden than criminal cases that have a burden of “beyond reasonable doubt.” Consent Judgment — This is a judgment based on a settlement between the parties. It has the same force of law as a judgment that follows a hearing. See Stipulation. 1/8
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7/23/25, 2:38 PM ** Warning about subsequent tax years: If the case is a dispute over TCV, AV, and/or TV, and the hearing is not scheduled until after the following April 1 of the next year, then the Tribunal will automatically add the next tax year as a year in issue. For instance, if Petitioner filed a petition in May 2021 (for tax year 2021) and the hearing is not scheduled until after April 1, 2022, then the Tribunal will automatically add tax year 2022 to the case. If this happens: 1. The parties are expected to submit evidence about the initial tax year in issue and the added year by the filing deadlines stated in the Notice of Hearing; 2. The parties may ask the Tribunal to sever 2022 and have a hearing on that year later so the parties can collect and exchanged evidence; or 3. The Tribunal may sever the added year on its own if the parties do not have sufficient evidence about the added year. This means the hearing on the added year will be held later after the parties have had time to collect and exchange evidence. 6. Submit Evidence to Tribunal and Exchange with the Other Party * Parties are required to submit their documents to the Tribunal and the other party at least 21 days before the scheduled hearing date, as provided by TTR 289. « All evidence that is submitted to the Tribunal MUST be also "served" on the other party 21 days before the hearing. https://www.michiaan.aov/taxtrib/small-claims Small Claims Petitioner - The party who starts a case in the MTT by filing a petition against another party (known as the Respondent). Proof of Service - A written statement that you file with the Tribunal indicating that you sent (or “served”) the documents on the other party. The Tribunal recommends you use the Proof of Service form provided. Respondent —- The party who is being sued by the Petitioner and responds to the filing of a petition by filing an answer. Service - The act of sending a copy of court papers or other documents to the other party. He “served” his evidence on the Respondent by sending them a copy by mail. See proof of service. Stipulation — A written agreement between the parties that is submitted to the Tribunal. A stipulation may be on limited facts of the case or may be a stipulation for entry of consent judgment that settles the entire case. The parties should use the Tribunals Stipulation for Entry of Consent Judgment Form Tax Day - In Michigan, property taxes for a particular tax year are determined on the immediately preceding December 31. For example, Tax Day for year 2022 is December 31, 2021. 3/8
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7/23/25, 2:38 PM by MCL 205.753 and the Michigan Court Rules. If the presiding judge is a Hearing Officer or Administrative Law Judge, the Opinion and Judgment will be a Proposed Opinion and Judgment. The parties may file exceptions to a Proposed Opinion and Judgment within 20 days of the entry of the Proposed Opinion and Judgment. A copy of those exceptions must be sent to the other party. The other party will have 14 days to respond to the exceptions. If after 20 days no exceptions are filed a Tribunal Member will review the case and issue a Final Opinion and Judgment. If exceptions are timely and properly filed, after the time for a response a Tribunal Member will review the file and issue a Final Opinion and Judgment. SMALL CLAIMS DIVISION FORMS Petition Forms Petition for Classification Appeal (Michigan Department of Treasury only) Petition for Denial of Principal Residence Exemption Petition for Denial of Exemption for Qualified Agricultural Petition for Non-Property Tax Petition for Poverty Exemption Petition for Appeal of Special Assessment Petition for Valuation Appeal Petition for Veterans Exemption Petition for all Other Exemptions Multiple Parcel Attachment to Petition Form Multiple Parcel Attachment to Petition for Denial of Principal Residence httns:/iwww michinan aov/taxtrib/small-claims Small Claims 5/8
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7/23/25, 2:38 PM Small Claims Motion for Reconsideration Form Motion to Set Aside Default Form Motion to Withdraw Appeal Form Joint Motion to Withdraw Appeal Form Proof of Service Form Refund Request Form Request for Foreign Language Interpreter Request for Informal Settlement Conference Request for In Person Hearing, Request for Redaction- Nonparty Request for Redaction-Party. Request Telephonic Hearing Form Request to Hear on File Form Response to Default Form esponse to Motion to Withdraw Stipulation for Disabled Veterans Exemption Stipulation for Exemption Stipulation for MCL211.53a Stipulation for Non-Property Cases Assessments), Stipulation for Principal Residence Exemption Stipulation for Property Assessment Stipulation for Property Assessment (Multiple Parcel attachment) Stipulation for Qualified Agricultural Exemption Stipulation for Special Assessment Stipulation for Uncapping Subpoena Request Form Telephone Number Notification Form httos://www.michigan.gov/taxtrib/small-claims 7/8
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GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims 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 Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 2: Petitioner’s Attorney/Autho Representative’s Contact Information First Name M.I 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 How many If you are appealing more than one parcel, are they contiguous or adjoining? parcelsareyou | [7] vest [] No** appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels. **If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property's address] Taxing Authority (City or Township) County
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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 Identification Number: Classification of Property: Real Personal (check one) O Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Current Assessed Value (also known as State Equalized Value) as established by the BOR: Current Taxable Value as established by the BOR: What do you believe is the fair market value (also known as True Cash Value)? Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 8: Classification Information «only the Mi Dep't of Treasury may appeal this issue to the Tribunal* Parcel Identification Number: Current Classification of Property as established by Board of Review: Real Personal (check one) O Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) What do you believe is the property's classification? Real Personal (check one) O Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Ifimproved property, how is the property currently being used? If improved property, for what use was the property designed?
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PAPER FILING INSTRUCTIONS FOR VALUATION/EXEMPTION/CLASSIFICATION APPEAL Follow these instructions for filing this small claims petition. For any questions that are not answered in these instructions, see the Tribunal’s website at www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. Other Carriers (UPS, FedEx, DHL): 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906 Section 1: Petitioner’s Contact Information: “Petitioner” is the person, business, or entity filing the appeal. Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information: Petitioner does not have to be represented by an attorney or authorized representative to file an appeal with the Tribunal. If Petitioner is represented, provide all contact information for the attorney or authorized representative. If Petitioner elects to have an attorney or authorized representative, only the attorney or authorized representative will receive notices and documents from the Tribunal. IMPORTANT: If the contact information for Petitioner, or the attorney or authorized representative, if listed, includes an email address, the Tribunal will use that email address to electronically serve all future documents issued by the Tribunal. A request by Petitioner or Petitioner's attorney or authorized representative to opt out of electronic service once an email address is provided must be made in writing. Section 3: Subject Property Information: How many parcels are you appealing: List the number of parcels under appeal. ¢ Are they contiguous or adjoining: If multiple parcels are being appealed, indicate whether the parcels are adjoining. If multiple parcels are being appealed, a separate petition must be filed for each non-adjoining parcel being appealed. o Property Address: Provide the address of all properties being appealed. e Taxing Authority: Provide the name of the city OR township (not both) where the property is located. o County: Provide the name of the county where the property is located. Section 4: Issues Being Appealed: Check all issues being appealed.
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR ¢ If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value: List Petitioner's belief of the taxable value of the property for each tax year at issue. *If a parcel is being appealed for multiple years, provide the information for each year, for each parcel under appeal. Use a separate sheet of paper, if necessary. Section 8: Classification Information » Parcel Identification Number: Each parcel number being appealed must be listed. ¢ Current Classification of Property as Established by BOR: Check the classification of the property being appealed. * What do you believe is the property’s classification: Check what you believe the classification of the property is. + If improved property, how is the property currently being used: Explain the current use of the property. » If improved property, for what use was the property designed: Explain what the property was designed to be used for. Fee Information: » Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition: If the property at issue has a principal residence exemption of 50% or more at the time of the filing of the petition, no fee is required. » Are you appealing ONLY the denial of a Poverty Exemption: There is no fee for filing a poverty exemption appeal. However, if you are filing both a valuation and poverty exemption appeal, you must still pay the filing fee due for the valuation portion if you answered “no” to the question above. Use the chart on the petition form to determine the fee. Add $25 for each additional, adjoining parcel that you are appealing, not to exceed a total fee of $1,000. If there is more than one adjoining parcel under appeal, use the parcel with the highest State Equalized Value or Taxable Value in contention for the base fee. If filing multiple petitions, a separate payment must be made for each individual appeal or petition. Checks, money orders, or other draft payments must be made payable to the State of Michigan. Signature: A signature by Petitioner, if unrepresented, or Petitioner's attorney or authorized representative, if represented, is required.
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Parcel Number: 4711-34-300-006 Jurisdiction: GENOA CHARTER TOWNSHIP County: LIVINGSTON Printed on 12/05/2025 Grantor Grantee Sale Sale Inst. Terms of Sale Liber Verified Prent. Price Date Type & Page By Trans. MICHIGAN DNR KELLER DAVID REVOCABLE LI 362,000] 08/19/2024 [oC 13-GOVERNMENT 2024R-015082 |BUYER/SELLER 100.0 Property Address Class: RESIDENTIAL-VACAN (Zoning: LDR Building Permit (s) Date Number Status CUNNINGHAM LAKE RD School: BRIGHTON AREA SCHOOLS P.R.E. 0% Qual. Ag. Owner's Name/Address MAP #: KELLER DAVID REVOCABLE LIVING TRUST 2025 Est TCV 590,000 3766 NOBLE AVE he BRIGHTON MI 48116 Improved [x [Vacant Land Value Estimates for Land Table 4501.4501 (47010) BRIGHTON M & B Public * Factors * Improvements Description Frontage Depth Front Depth Rate $Adj. Reason Value . Dirt Toad TABLE A 50.000 Acres 11,800 100 590,000 Tax Description Gravel Road 50.00 Total Acres Total Est. Land Value = 590,000 SEC. 34 T2N, RSE, E 50A OF § 1/2 OF SW paved Road 1/4 50a Storm Sewer Comments/Influences Sidewalk Water Sewer Electric Gas curb Street Lights Standard Utilities Underground Utils. Topography of Site Level Rolling Low High i Landscaped Swamp Wooded Pond Waterfront Ravine Wetland Flood Plain Year Land Building Assessed Board of} Tribunal/ Taxable Value Value Value Review Other Value Who When What 2025 295,000 [3 295,000 295,0008 2024 166,500 0 166,500 40,162C The Equalizer. Copyright (c) 1999 - 2009 Licensed To: Township of Genoa, County of 2023 166,500 0 166,500 38,250C Livingston, Michigan 2022 166,500 0 166,500 36,429C *** Information herein deemed reliable but not guaranteed***