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2026 MTT ANSWER.pdf

Alicia Dwight Petitioner V Township Of Castleton Respondent · 26-002491-TT

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Page 1

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

 

MTT DOCKET NO. ______________________ 

 

 

Section 1: Respondent’s Contact Information 

First Name 

 

M.I. 

Last Name 

 

 

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 2: Respondent’s Attorney/Authorized 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 

Does the subject property have a Principal Residence Exemption of 50% or more? 

 

 Yes 

 No 

 

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another. 

 

 Yes 

 No 

 Not Applicable 

 

 

 

 

 

 

 

 

 

 

26-002491

KEVIN

S

HARRIS

67482 COYOTE TRAIL

EDWARDSBURG

MI

49112

KEVIN

S

HARRIS

EDWARDSBURG

MI

49112

269-663-3057

kevinh9115@gmail.com

67482 COYOTE TRAIL

269-663-3057

kevinh9115@gmail.com

Page 2

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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)? 

 Yes 

 No 

 

If yes, check which BOR Petitioner attended: 

 March 

 July 

 December 

 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? 

 Yes 

 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 

 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? 

 Yes 

 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 

 

SEE ENCLOSED RECORD CARD.

Page 3

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a 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? 

 Yes 

 No 

 

If Yes, check which BOR Petitioner attended: 

 March 

 July 

 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) 

 

 

 

 

 Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) 

 

 

 

 

 

 

 

 

 

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

Parcel Identification Number: 

 

 

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: 

 

 

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. 

 

 

 

Signature *Required 

Respondent or Attorney/Authorized Representative’s Signature: 

 

/s/ 

 

 

52-002-230-20

$187,000

$187,000

$374,000

$187,000

Page 4

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

BARRY

County:

CASTLETON TOWNSHIP

Jurisdiction:

Printed on

Parcel Number:

08-52-002-230-20

0

0

0

0

2023

0

0

0

0

2024

1,123C

12,600

0

12,600

2025

187,000S

187,000M

201,900

186,200

15,700

2026

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

ACREAGE 1.550 Acres 20,265 100 31,410

 1.55 Total Acres Total Est. Land Value = 31,410

Land Value Estimates for Land Table 52401.VILLAGE RESIDENTIAL

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

 

 

 

 

 

 

 

 

 

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

 

 

 

 

 

 

 

 

 

 

 

 

Public

Improvements

Vacant

 

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: Township of Castleton, County

of Barry, Michigan

Split/Comb. on 11/18/2024 completed

11/18/2024 KEVIN ;

Parent Parcel(s): 52-002-230-00;

Child Parcel(s): 52-002-230-10,

52-002-230-20, 52-002-230-30;

-----------------------------------------

Comments/Influences

THAT PART OF THE EAST HALF OF THE WEST

HALF OF THE NORTHEAST QUARTER, OF SECTION

35, TOWN 3 NORTH, RANGE 7 WEST, CASTLETON

TOWNSHIP, BARRY COUNTY, MICHIGAN,

DESCRIBED AS: COMMENCING AT THE NORTH

QUARTER POST OF SAID SECTION 35; THENCE

SOUTH 89°34’59” EAST 856.40 FEET ALONG

THE NORTH LINE OF SAID SECTION 35 TO THE

POINT OF BEGINNING OF THE LAND HEREIN

DESCRIBED; THENCE CONTINUING SOUTH

89°34'59" EAST 150.00 FEET ALONG SAID

NORTH SECTION LINE; THENCE SOUTH

00°31’37" WEST 450.00 FEET; THENCE NORTH

89°34’59" WEST 150.00 FEET TO THE EAST

LINE OF THE WEST 200’ OF THE EAST HALF OF

THE WEST HALF OF THE NORTHEAST QUARTER OF

SAID SECTION 35; THENCE NORTH 00°31'37"

EAST 450.00 FEET ALONG SAID EAST LINE TO

THE NORTH LINE OF SAID SECTION 35 AND THE

POINT OF BEGINNING. CONTAINING 1.55

ACRES.

***BALANCE OF DESCRIPTION ON FILE***

Tax Description

DWIGHT CHRISTOPHER & ALICIA

210 PHILLIPS ST

NASHVILLE MI 49073

Owner's Name/Address

BRUMM RIVER DR

Property Address

2026 Est TCV 403,760 TCV/TFA: 232.05

MAP #: 

P.R.E. 0% 

0

25-0060

05/08/2025

NEW RESIDENCE

School: MAPLE VALLEY SCHOOL DISTRICT

Status

Number

Date

Building Permit(s)

Zoning: R1 (*)

Class: RESIDENTIAL-IMPROV

0.0

PROPERTY TRANSFER 

NO LONGER PROVI

21-NOT USED/OTHER

WD

03/14/2025

0

DWIGHT CHRISTOPHER & ALICI

WHITE GARY & BONNIE

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

09/23/2026

Page 5

Class: C -5

Effec. Age: 1

Floor Area: 1,740 

Total Base New : 302,825 E.C.F.

Total Depr Cost: 299,799 X 1.242

Estimated T.C.V: 372,350 

Cost Est. for Res. Bldg: 1 Single Family STANDARD Cls C -5 Blt 2025

(11) Heating System: Forced Air w/ Ducts 

Ground Area = 1740 SF Floor Area = 1740 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=99/100/100/100/99

Building Areas

Stories Exterior Foundation Size Cost New Depr. Cost 

1 Story Siding Basement 1,740 

 Total: 244,722 242,277

Other Additions/Adjustments

 Basement, Outside Entrance, Below Grade 1 2,727 2,700 

Plumbing

 3 Fixture Bath 1 4,478 4,433 

Water/Sewer

 1000 Gal Septic 1 4,689 4,642 

 Water Well, 200 Feet 1 10,565 10,459 

Deck

 Treated Wood 25 1,140 1,129 

 Treated Wood 32 1,353 1,339 

 Treated Wood 15 672 665 

Garages

Class: C Exterior: Siding Foundation: 42 Inch (Unfinished)

 Base Cost 840 31,130 30,819 

 Common Wall: 1.5 Wall 1 -3,883 -3,844 

Built-Ins

 Appliance Allow. 1 2,713 2,686 

Breezeways

 Frame Wall 48 2,519 2,494 

 Totals: 302,825 299,799

Notes: 

 ECF (VILLAGE RESIDENTIAL) 1.242 => TCV: 372,350

Carport Area: 

Roof: 

Bsmnt Garage: 

Year Built: 

Car Capacity: 

Class: C

Exterior: Siding

Brick Ven.: 0

Stone Ven.: 0

Common Wall: 1.5 Wal

Foundation: 42 Inch

Finished ?: 

Auto. Doors: 0

Mech. Doors: 0

Area: 840

% Good: 0

Storage Area: 0

No Conc. Floor: 0

 (17) Garage

Treated Wood

Treated Wood

Treated Wood

Brzwy, FW

25

15

32

48

Type

Area

 (16) Porches/Decks

Interior 1 Story

Interior 2 Story

2nd/Same Stack

Two Sided

Exterior 1 Story

Exterior 2 Story

Prefab 1 Story

Prefab 2 Story

Heat Circulator

Raised Hearth

Wood Stove

Direct-Vented Gas

 

 

 

 

 

 

 

 

 

 

 

 

 (15) Fireplaces

Appliance Allow.

Cook Top

Dishwasher

Garbage Disposal

Bath Heater

Vent Fan

Hot Tub

Unvented Hood

Vented Hood

Intercom

Jacuzzi Tub

Jacuzzi repl.Tub

Oven

Microwave

Standard Range

Self Clean Range

Sauna

Trash Compactor

Central Vacuum

Security System

1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 (15) Built-ins

 Lump Sum Items:

Public Water

Public Sewer

Water Well

1000 Gal Septic

2000 Gal Septic

 

 

1

1

 

 (14) Water/Sewer

Average Fixture(s)

3 Fixture Bath

2 Fixture Bath

Softener, Auto

Softener, Manual

Solar Water Heat

No Plumbing

Extra Toilet

Extra Sink

Separate Shower

Ceramic Tile Floor

Ceramic Tile Wains

Ceramic Tub Alcove

Vent Fan

 

2

 

 

 

 

 

 

 

 

 

 

 

 

 (13) Plumbing

Few

 

Ave.

X

Many

 

No. of Elec. Outlets

Min

 

Ord.

X

Ex.

 

 No./Qual. of Fixtures

Amps Service

0

 (12) Electric

Central Air

Wood Furnace

 

 

Forced Air w/o Ducts

Forced Air w/ Ducts 

Forced Hot Water

Electric Baseboard

Elec. Ceil. Radiant

Radiant (in-floor)

Electric Wall Heat

Space Heater

Wall/Floor Furnace

Forced Heat & Cool

Heat Pump

No Heating/Cooling

 

X

 

 

 

 

 

 

 

 

 

 

Elec.

Steam

 

Oil

Coal

 

Gas

Wood

X

 (11) Heating/Cooling

 Joists: 

 Unsupported Len: 

 Cntr.Sup: 

 (10) Floor Support

Recreation SF

Living SF

Walkout Doors (B)

No Floor SF

Walkout Doors (A)

 

 

1

 

 

 (9) Basement Finish

Conc. Block

Poured Conc.

Stone

Treated Wood

Concrete Floor

 

 

 

 

 

 (8) Basement

 Basement: 1740 S.F.

 Crawl: 0 S.F.

 Slab: 0 S.F.

 Height to Joists: 0.0

 (7) Excavation

 

 

 

 

 (6) Ceilings

 Kitchen: 

 Other: 

 Other: 

 (5) Floors

H.C.

X

Solid

 

Doors:

Small

 

Ord

X

Lg

 

Size of Closets

Min

 

Ord

X

Ex

 

Trim & Decoration

Plaster

Wood T&G

 

 

Drywall

Paneled

 

 

(4) Interior

Eavestrough

Insulation

Front Overhang

Other Overhang

 

 

 0

 0

 (3) Roof (cont.)

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

Residential Building 1 of 1

Printed on

Parcel Number:

08-52-002-230-20

 Chimney: Brick

Asphalt Shingle

X

Gambrel

Mansard

Shed

 

 

 

Gable

Hip

Flat

X

 

 

 (3) Roof

Wood Sash

Metal Sash

Vinyl Sash

Double Hung

Horiz. Slide

Casement

Double Glass

Patio Doors

Storms & Screens

 

 

 

 

 

 

 

 

Large

Avg.

Small

 

X

 

Many

Avg.

Few

 

X

 

 (2) Windows

Wood/Shingle

Aluminum/Vinyl

Brick

 

Insulation

X

 

 

 

 (1) Exterior

Basement

1st Floor

2nd Floor

Bedrooms

 

 

 

 

 Room List

Condition: Good

Remodeled

0

 Yr Built

 2025 

 Building Style:

 STANDARD

Wood Frame

X

Single Family

Mobile Home

Town Home

Duplex

A-Frame

X

 

 

 

 

 Building Type

09/23/2026

Page 6

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

Parcel Number: 08-52-002-230-20, Residential Building 1

Printed on

09/23/2026

Page 7

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

 6. Assessor Change Reason(s):

CHANGES IN ASSESSED VALUE IS A MARKET ADJUSTMENT. CHANGES IN TAXABLE VALUE IS DUE

TO ONE OF THE FOLLOWING: THE CONSUMER PRICE INCREASE, NEW CONSTRUCTION, TRANSFER OF

OWNWERSHIP, OR IMPROVEMENTS BEING REMOVED. IF PRIOR YEAR AMOUNTS ARE ZERO - THIS IS

A NEW PARCEL AS A RESULT OF A SPLIT, COMBINATION, OR BOUNDARY ADJUSTMENT.

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

for the year by approximately:

No

Yes

X

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

Exempt As "Disabled Veteran or Surviving

Spouse":

Residential

X

Yes

No

SCHOOL DISTRICT CODE:

LEGAL DESCRIPTION:

Email Address:

Telephone Number:

Name:

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

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

THIS IS NOT A TAX BILL

X

No

Yes

Notice of Assessment, Taxable Valuation, and Property Classification

Michigan Department of Treasury,

1019 (Rev. 10-25)

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

The 2026 Inflation rate Multiplier is: 1.027

1. TAXABLE VALUE:

NASHVILLE, MI 49073

% Exempt As "Qualified Agricultural Property":

PARCEL IDENTIFICATION

189,300

201,900

189,300

PROPERTY ADDRESS:

No

X

Yes

EXEMPTIONS

NASHVILLE MI 49073

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

PARCEL NUMBER:

This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor.

L-4400

FROM CASTLETON TOWNSHIP

KEVIN HARRIS

67482 COYOTE TRAIL

EDWARDSBURG, MI 49112

08-52-002-230-20

DWIGHT CHRISTOPHER & ALICIA

BRUMM RIVER DR

210 PHILLIPS ST

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT:

CURRENT

TENTATIVE AMOUNT

YEAR:

PRIOR AMOUNT

YEAR:

CHANGE FROM

PRIOR YEAR TO

CURRENT YEAR

2025

2026

1,123

187,353

186,230

2. ASSESSED VALUE:

201,900

12,600

3. TENTATIVE EQUALIZATION FACTOR:

1.000

4. STATE EQUALIZED VALUE (SEV):

12,600

2025

% Exempt As "Homeowners Principal Residence":

.00%

% Exempt As "MBT Industrial Personal":

.00%

.00%

% Exempt As "MBT Commercial Personal":

.00%

PLEASE CALL OR EMAIL THE INDIVIDUAL LISTED DIRECTLY ABOVE THIS BOX FOR QUESTIONS. MARCH BOARD OF

REVEIW APPEALS ARE HEARD ON A FIRST COME, FIRST SERVE BASIS AT CASTLETON TOWNSHIP HALL, 915 REED ST,

NASHVILLE, MI 49078. IF UNABLE TO ATTEND IN PERSON, APPEAL LETTERS ARE ACCEPTED – BUT NOT LATER THAN THE

FRIDAY BEFORE THE APPEAL HEARINGS.

APPEAL HEARING DATES & TIMES:

MARCH 9, 2026 FROM 1PM - 4PM & 6PM - 9PM

MARCH 10, 2026 FROM 9AM – NOON & 1PM - 4PM

(269) 663-3057

KEVIN HARRIS

KEVINH9115@GMAIL.COM

THAT PART OF THE EAST HALF OF THE WEST HALF OF THE NORTHEAST QUARTER, OF SECTION 35, TOWN 3 NORTH,

RANGE 7 WEST, CASTLETON TOWNSHIP, BARRY COUNTY, MICHIGAN, DESCRIBED AS: COMMENCING AT THE NORTH

QUARTER POST OF SAID SECTION 35; THENCE SOUTH 89°34’59” EAST 856.40 FEET ALONG THE NORTH LINE OF SAID

401

402

Residential

2026

23065

$8317

Page 8

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

03/20/2026 02:34 PM

BOARD OF REVIEW DECISION

EDWARDSBURG, MI 49112

67482 COYOTE TRAIL

KEVIN HARRIS

CASTLETON TOWNSHIP

“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.”

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

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

2026

0.0000

2026

187,000

"BOARD OF REVIEW" TAXABLE VALUE 

187,353

2026 ORIGINAL TAXABLE VALUE 

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

"BOARD OF REVIEW" ASSESSED VALUE 

2026

187,000

201,900

2026 ORIGINAL ASSESSED VALUE

REDUCING ASSESSMENT TO REFLECT 50% OF MARKET VALUE

Board of Review Comments:

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

08-52-002-230-20

The Board has completed their review of parcel number

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.

401 (RESIDENTIAL-IMPROVED)

THIS PROPERTY IS CLASSIFIED AS:

NASHVILLE MI 49073

210 PHILLIPS ST

DWIGHT CHRISTOPHER & ALICIA

THENCE SOUTH 89 34 59 EAST 856.40 FEET ALONG THE

NORTH LINE OF SAID SECTION 35 TO THE POINT OF

BEGINNING OF THE LAND HEREIN DESCRIBED; THENCE

CONTINUING SOUTH 89°34'59" EAST 150.00 FEET ALONG

SAID NORTH SECTION LINE; THENCE SOUTH 00°31’37"

WEST 450.00 FEET; THENCE NORTH 89°34’59" WEST 150.00

FEET TO THE EAST LINE OF THE WEST 200’ OF THE EAST

HALF OF THE WEST HALF OF THE NORTHEAST QUARTER

BRUMM RIVER DR

08-52-002-230-20

PROPERTY IDENTIFICATION: (Parcel Code required. Property address

and legal description optional.):

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

FROM

2026

Page 9

State of Michigan 

Department of Licensing and Regulatory Affairs 

Michigan Administrative Hearing System 

Michigan Tax Tribunal 

Small Claims Division 

 

 

Proof of Service 

 

By signing below, I verify that I have served a copy of the completed form(s), along with any enclosures, 

onto the Petitioner via email. 

 

 

 

 

 

September 23, 2026 

Kevin Harris, Assessor 

Date

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