Mishler.pdf
Janet Mishler, Petitioner V Township Of Plainfield, Respondent · 25-003741-TT
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Page 1
RECEIVED
i
OCT 07 2025
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
MICHIGAN TAX TRIBUNAL
PROPERTY TAX APPEAL PETITION FORM
VALUATION / EXEMPTION / CLASSIFICATION APPEAL
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
[EN
Last Name/Company Name
Janet
Mishler
Malling Address (No., Street, P.O, Box or Rural Route)
8667 Ora Lake Road
City or Town
State
ZIP Code
Hale
MI
48739
Teteptene Mme! (989) 362-0802
E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)
Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information
1
First Name
Mm.
Last Name
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
How many
If you are appealing more than one parcel, are they contiguous or adjoining?
parcelsareyou | [] ves
[} No**
appealing?
*if yes, use a multiple parcel form for information regarding any contiguous parcels.
1
**If no, you must file separate appeals for each non-contigucus or non-adjoining parcel or you will be defaulted,
Property Address (No., Street, City, ST, ZIP)
[If multiple, list first property's address)Page 2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (check
att that apply)
[J True Cash and Taxable Value
[J Poverty Exemption
[J Taxable Value Only (calcutation)
Disabled Veterans Exemption
(| Uncapping of Taxable Value
[J
Eligible Manufacturing Personal Property (ESA)
[1 Exemption from Taxation (other than the denial of a
[J Classification
Principal Residence or Qualified Agricultural Exemption)
Section 5: Explain the Reason for this Appeal
Property was held as a joint tenant at the time of filing, thus the reason for filing late.. It
has now been changed over to just the actual owner - widow of veteran (Dennis).
Section 6: Jurisdictional Issues
Year(s} you are appealing:
2024 and 2025
Did you protest the assessment at a Board of Review (BOR)? [1] Yes
No
if Yes, check which BOR you attended AND attach the BOR decision: [Nn March
Od July
O December
If No, check the applicable reason{s):
(m] Not required to attend
(W] Assessment Change Notice was not received by Petitioner
0 Appealing a purported Clerical Error or Mutual Mistake of Fact {if yes, include exptanation in Section 5)
[J Appealing within 35 days of State Tax Commission OrderPage 3
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:
070-018-400-001-50
Classification of Property:
Real
Personal
(check one)
O
Agricultural
Commercial
Industriaf
Residential
Timber-Cutover
Developmental
Utility
{check one)
[A
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)
[I]
Agricultural
Commercial
Industrial
Residentiai
Timber-Cutover
Developmental
Utility
(check one}
If improved property, how is the property currently being used?
If improved property, for what use was the property designed?Page 4
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR 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? ves [J No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? Yes [J no if you answered yes to either or both of the above questions, you are not required to pay any filing fees. The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. if you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention witl 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. If your property is residential property (see MCL 206.762) 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 your property is NOT residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee ls: $100,000.00 and under $250.00 * Plus $25.00 for each additional parcel, as indicated above. If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for Smail Claims. Therefore, an Entire Tribunal petition must be filed. £3. Signature *required hy PU cihidy 7 Petitioner or Attorney/Authorized Representative’s Signature: Ist
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1: 19899841110 Page: 2 of 4 07/14/2025 15:44:54 UTC From: US Veterans Affairs Department of Veterans Affairs 6437 Garners Ferry Road Columbia, SC 29209 July 14, 2025 In Reply Refer To: 319/NCC/ASW JANET MISHLER XC XXXX Xe 8667 ORA LAKE RD Mishler DP HALE MI 48739 Dear Janet Mishler, This letter is a summary of benefits you currently receive from the Department of Veterans Affairs (VA). We are providing this leter to survivors of disabled Veterans to use in applying for benefits such as state or local property or vehicle tax relief, civil service preference, to obtain housing entitlements, free or reduced state park annual memberships, or any other program or entitlement in which verification of VA benefits is required. Please safeguard this important document. This letter is considered an official record of your VA entitlement. Our records contain the following information: Personal Claim Information The claim number shown on out records is: XXXXX WR You are a survivor of the Veteran, Military Information The character(s) of discharge and service date(s) of the veteran include: Honorable, Air Force, 01/10/1967-01/08/1971 (There may be additional periods of service not listed above) VA Benefits Information You are in receipt of: Dependency and Indemnity Compensation Your current monthly award amount is: $1,653.07 The Veteran died on active duty:No The Veteran died as a result of a service-connected disability: Yes Was the Veteran considered permanently and totally disabled at the time of death: Yes You should contact your state or local office of veterans’ affairs for information on any tax, license, or fee-related benefits for which you may be eligible. State offices of veterans’ affairs are available at hitp://www.va.gov/statedva htm.
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03/2025 11:00:52A BWS "S380 RECEIPT = azn & ERICKA L. EARL, REGISTER OF DEEDS fos00 County, MH ” : TY $165.00 CO, Date This is to Zool L— no tax B cates is SEs M: 44H liens or titles on this property and thal RECEIPT #4234 TR the taxas are pald for FIVE YEARS fravious to tho date of this Instrument. f This certficatn dos not Inoluds | ll 2025000427 taxes, H any now In the proosss of I i ll Page 1 of 2 collection by tho City, Viliaga or Township Troasurar, 108 TREASURER By: (ald Tres pa WARRANTY DEED KNOW ALL MEN BY THESE PRESENTS: That JaLaarLo Properties, LLC, Whose address is 3655 Rollin Hill Ct, Oscoda, MI 48750 Convey(s) and Warrant(s) to Janet Mishler Whose address is 4534 US 23 N, Alpena, Mi 49707 the following described premises: Land situated in Plainfield Township, losco County, Michigan to-wit: Part of the North 1/2 of the Southeast 1/4 of Section 18, Township 23 North, Range 5 East, described as follows: Commencing at the East 1/4 corner of sald Section 18, thence due West, along the East-West 1/4 line 1762.69 feet to the Point of Beginning, thence continuing due West 208.75 feet, thence South 00 degrees 24 minutes 14 seconds East, 208.75 feet, thence due East 208.75 feet, thence North 00 degrees 24 minutes 14 seconds West, 208.75 feet to the Point of Beginning. Tax Parcel No.: 070-018-400-001-50 For the Sum of One Hundred Fifty Thousand Dollars and No Cents ($150,000.00) Subject to the existing building and use restrictions, easements, and zoning ordinances of record, if any. The grantor grants to the grantee the right to make ZERO division(s) under section 108 of the Land Division Act, Act. No. 288 of the Public Acts of 1967. This property may be located within the vicinity of farmland or a farm operation. Generally accepted agricultural and management practices which may generate noise, dust, odors, and other associated conditions may be used and are protected by the Michigan Right to Farm Act.
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2025000427 Pagezot2 Dated; 2/ 3/ 2S” JaLaarlo Properties, LLC By: Jeff Pukall, Sole Member STATE OF MICHIGAN ) : 18S COUNTY OF 10SCO ) “On ihis TB day of. FEBWIALLS 2025 before me personally appeared Jeff Pukall, Sole Member of JalaarlLo Properties, LLC to me kno to be the person described in and who executed the foregoing instrument and acknowledged that they executed the same on behalf of said Company. Lt Heud Aadv—— Tye Lee Hendrickson, Notary Public Ogemaw County, Michigan My Commission Expires: August 22, 2028 Acting In the County of: IOSCO Instrument Drafted By: Assisted By: Return to: Jeff Pukall, Sole Member losco County Abstract Office Co. Janet Mishler 3665 Rollin Hill Ct 432 W. Lake Street, PO Box 420 4534 US 23 N Oscoda, MI 48750 Tawas City, MI 48764 File #25-437438 Alpena, Mi 49707
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Michigan Department of Treasury 8055 (Rev. 11-24} . Notice of Denial of Disabled Veterans Exemption issued under authority of Public Act 206 of 1893, as amended With this notice, you are notified that the Disabled Veterans Exemption on the property identified below has been denied. If you have questions about the denial, you may contact your local government or follow the appeal procedures specified below, Type or print in blue or black ink, PART:1: PROPERTY INFORMATION. Type or print leaibly: Use a separate form for each: property number. 1. Property Tax Identification Number 2. Name of Local Unit (Check Township or City) 070-018-400-001-50 PLAINFIELD 080 Township Jetty 4. Street Address of Property (Provide a Complete Address) City Slate ZIP Cade 8667 ORA LAKE RD HALE MI. ]48739 - 5, Name of Owner (First, Middle, Last) JANET MISHLER & SCOTT MISHLER 6. Owner's Daytime Telephone Number 7. Owner's Email Address 8. Malling Address if Different than Property Address City State ZIP Code 9. Your exemption was denied/adjusted for the following reason: ] a. The owner is neither a disabled veteran who qualifies for the exemption nor the unremarried surviving spouse of a disabled veteran who, immediately before death, was eligible for the exemption il b. The property claimed is not the owner's homestead. 1 c¢. The property has transferred, and the qualifying individual is no longer the owner, ] d. The person claiming the exemption is not the owner. e. Other: PROPERTY HELD AS A JOINT TENANT. UNREMARRIED SURVIVING SPOUSE OF DISABLED VETERAN TS NOT THE SOLE OWNER 10. Claim Denied for Calendar Year(s) or Partial Calendar Year: 2025 ‘PART 2: CERTIFICATION" 11. Name of the Local Assessor (Print or Type) ALLAN BERG 12/sighatke of Local oT 13. Date li 07/31/2025 14. AL / [4 City State ZIP Code
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RECORDED 09/19/2025 03:25:40P D.QD $30.00 RECEIPT = 47632 & ERICKA L. EARL, REGISTER OF DEEDS 10800 County, Mi [ET ee QUIT CLAIM DEED KNOW ALL MEN BY THESE PRESENTS: That Janet Mishler and Scott M. Mishler, joint tenants with full rights of survivorship Whose address is 8667 Ora Lake Road, Hale, Ml 48739 Convey(s) and quit claim(s) to Janet Mishler Whose address is 8667 Ora Lake Road, Hale, MI 48739 the following described premises: Land situated in Plainfield Township, losco County, Michigan to-wit: Part of the North 1/2 of the Southeast 1/4 of Section 18, Township 23 North, Range 5 East, described as follows: Commencing at the East 1/4 corner of said Section 18, thence due West, along the East-West 1/4 line 1762.69 feet to the Point of Beginning, thence continuing due West 208.75 feet, thence South 00 degrees 24 minutes 14 seconds East, 208.75 feet, thence due East 208.75 feet, thence North 00 degrees 24 minutes 14 seconds West, 208.75 feet to the Point of Beginning. Tax Parcel No.: 070-018-400-001-50 For the sum of Less Than One Hundred Dollars - TAX EXEMPT: MCL 207.505(a) & MCL 207.526(a) Subject to the existing building and use restrictions, easements, and zoning ordinances of record, if any. The grantor grants to the grantee the right to make ALL division(s) under section 108 of the Land Division Act,Act. No. 288 of the Public Acts of 1967. This property may be located within the vicinity of farmland or a farm operation. Generally accepted agricultural and management practices which may generate noise, dust, odors, and other associated conditions may be used and are protected by the Michigan Right to Farm Act.
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2025005845 Pago 2of2 Dated Sepiemioer ‘a, 00S Signed: [ened : ‘| calito ) Janet Mishler oF Z Af Dic fl Scott M. Mishler STATE OF Ninian nN ) )SS COUNTYOF 0500 ) On this _ Lag) day of Se Hemieer” 202. before me personally appeared Janet Mishler and Scott M. Mishler to me known to be the person described in and who executed the foregoing instrument and acknowledged that they executed the same as their free act and deed. SAARU— LU He wd BY ~— TYME LEE HENDRICKSON N) NOTARY PUBLIC - STATE OF MICHIGAN otary Public COUNTY OF OGEMAW - County of My Commission Expires A Ps 7 ly ission Expires August 22, 2028 My Commission Expires: Acting in the County of __} USL) Acting in the County of: Instrument Drafted By: Janet Mishler 8667 Ora Lake Road, Hale, MI 48739 File #25-437438
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