Stoner v White River Twp 2026 PRE Denial Appeal Package draft.pdf

Stoner Ralph V Jr/Denise R Trusts, Petitioner V County Of Muskegon, Respondent · 26-000259-TT

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

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 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/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 *Use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

appealing? 

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

 Yes 

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

Parcel Identification Number: 

 

Classification of Property: Real 

 Personal 

 (check one) 

Agricultural 

 Commercial 

 Industrial 

 Residential 

 Timber-Cutover 

 Developmental 

 Utility 

 (check one) 

Property Address (No., Street) 

 

City or Town 

County 

State 

ZIP Code 

Taxing Authority (City or Township) 

 

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

 Yes 

 No 

Stoner Ralph V Jr/Denise R Trusts

PO Box 80361

Rochester

MI

48308

Paul

Bach

Rochester

MI

48308

✔

✔

✔

Montague

Muskegon

MI

49437

✔

248-856-8676

Paul.bach@cardinaltaxadvisors.com

Cardinal Tax Advisors

PO Box 80361

248-856-8676

Paul.bach@cardinaltaxadvisors.com

01-001-200-0003-10

6245 Old Channel Tr

White River Township

1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

Section 4: Check which of the following you are appealing 

 Principal Residence Exemption 

 Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

 

 

Section 6: Jurisdictional Issues 

Indicate who denied the exemption under appeal: 

Assessor 

 County Treasurer or Equalization 

 Michigan Dept. of Treasury 

 Board of Review 

 Other 

If you checked “other” above, explain: 

Tax year(s) denied: 

Fee Information 

A filing fee of $25.00 is required unless the property has a Principal Residence Exemption of at least 50% for all tax years at issue on the 

date this petition is filed. 

Signature *Required 

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ 

✔

See Attached

✔

List the date your Principal Residence Exemption or Qualified Agricultural Exemption was denied: 

 

 3/4/2026

2026

1

Stoner Ralph V JR/Denise R Trusts 

6245 Old Channel Tr, Montague MI 49437 

Parcel 61-01-001-200-0003-01 

White River Township, Muskegon MI 

Facts 

•

Stoner Ralph V Jr Trust owned 4595 4 Mile Rd NE Grand Rapids MI in Plainfield 

Township and received a Principal Residence Exemption through Tax Year 2025. 

They rescinded this exemption in October 2025.

•

Stoner Ralph V Jr Trust/Denise R Trust purchased 6235 Old Channel Tr. 

Montague MI (Parcel 61-01-001-200-0003-00) and applied for a PRE in October 

2025. This exemption was approved for Tax Year 2026.

•

Stoner Ralph V Jr Trust/Denise R Trust purchased 6245 Old Channel Tr. 

Montague MI and applied for a PRE in early 2026 (see attached Principal 

Residence Exemption Affidavit) effective Tax Year 2026. This parcel is 

contiguous to 6235 Old Channel Tr. Montague MI.

•

The exemption for 6245 old Channel Tr was denied (see attached Notice of 

Denial dated 3/4/2026).

•

The Equalization Director denied the exemption on the basis that the adjourning 

parcel has a home.

Case for Principal Residence Exemption on 6245 Old Channel Tr Montague MI 

•

In order to qualify for a principal residence exemption on an adjoining or contiguous

parcel, the subject parcel must be: (1) owned by an owner as defined by MCL

211.7dd(a); (2) unoccupied; (3) adjoining or contiguous (i.e. touch or share a common

boundary) with the parcel containing the property owner’s principal residence; (4)

classified as residential or timber-cutover; and (5) claimed by the owner of the property

by filing an affidavit with the local tax collecting unit in which the property is located

(State of Michigan PRE Guidelines March 2025).

2

• MCL 211.7dd(a), the term "owner" includes a person who owns the property, is 

purchasing it under a land contract, holds a partial ownership interest, owns the 

property as a beneficiary of a will or trust or through intestate succession, owns a 

dwelling on leased land, holds a life lease, is a grantor of a trust who has placed 

the property in a revocable trust or a qualified personal residence trust, is the 

sole present beneficiary of a trust that acquired the property as a principal 

residence for them if they are totally and permanently disabled, is a cooperative 

housing corporation, or is a facility registered under the Continuing Care 

Community Disclosure Act. 

• 

Unoccupied - Black’s law dictionary 9th ed. (West Publishing Co..) defines unoccupied 

as not currently being lived in or used, though it may still contain furniture or personal 

goods. It does not need to be completely empty or vacant. Occupancy is 

determined by the facts of each case, and the taxpayer bears the burden of 

proof, as established in Eldenbrady v City of Albion, 294 Mich App 251 (2012). 

This property meets the definition of unoccupied as used by the State of 

Michigan. 

• Adjourning/Contiguous – Parcel 01-001-200-0003-00 (6235 Old Channel Tr for 

which has been approved as PRE) is adjacent to the subject property (see 

Muskegon County Property Information Viewer) 

• MCL 211.7dd(c) requires that the property must be classified as residential or 

timber-cutover to qualify for a principal residence exemption on adjoining or 

contiguous property. Subject Property is classified at 401 Residential Improved. 

• 

In accordance with MCL 211.7dd(c), a "Principal Residence" includes all of an 

owner's unoccupied property classified as residential or timber-cutover that is adjoining 

or contiguous to the dwelling subject to ad valorem taxes and that is owned and 

occupied by the owner. 

• 

Taxpayer claimed the Principal Residence Exemption by filing the required form to the 

local jurisdiction.

Letter of Authorization 

TO: 

Ad Valorem Tax Authorities and Others to Whom It May Concern 

This letter introduces the consulting firm of Cardinal Tax Advisors, which is authorized to 

represent us concerning Ad Valorem Taxes on real property in the jurisdiction of White River 

Township, Muskegon County MI for Tax Year 2025 going forward. This authorization letter 

supersedes any previous letters of authorization on file. 

Cardinal Tax Advisors is authorized to review and receive copies of any prior tax years tax 

assessment/record cards, to investigate appraisals and assessments, to appeal property values 

and taxes, to receive tax bills, to appear before administrative boards or agencies, and to 

prepare to take such actions in our offices as necessary to effectuate same. Cardinal Tax 

Advisors is authorized to act as agent, and /or attorney in fact, with those aforementioned 

rights on the property owned or controlled by the undersigned entity. 

The rights, powers, and authorization of Cardinal Tax Advisors herein granted shall commence 

upon the execution of this letter of authorization. 

Accepted 

Signature: (Yor ve Shen — 

Print Name: 

Ralph V Stoner Jr 

J 

Date: 

2 -$= 2 4

Michigan Department of Treasury 

2368 (Rev. 07-22) 

ASSESSOR'S DATE STAMP 

Principal Residence Exemption (PRE) Affidavit 

Issued under authority of Public Act 206 of 1893. 

Read the instructions before completing the form. This form must be filed with the assessor for the city or 

township where the property is located. Do not submit this form if the property is not your principal 

residence and/or any of the disqualifying factors apply as listed in MCL 211.7(cc). For information 

regarding the PRE, please review the PRE Guidelines at www.michigan.govipre. 

Type or print in blue or black ink. 

PART 1: PROPERTY INFORMATION Type or print legibly. Use a separate form for each property tax identification number. 

1. Property Tax Identification Number 

2. Name of Local Unit (Check Township or City) | 3. County 

X| 

Townshi 

. 

. 

01-001-200-0003-10 

ay" White River 

Muskegon 

4. Street Address of Property (Provide 2 Complete Address) 

6245 W Old Channel Tr, Montague, MI 49437 

5. Name of Owner (First, Middle, Last) 

6. Owner's 

pada 

Social Security Number | 7. Owner's Daytime Telephone Number 

Stoner Ralph V Jr Trust 

XXX- 

(616) 648-0080 

8. Name of Co-Owner (First, Middle, Last) 

9. Co-Owner 

of Social Security Number | 10. Co-Owner’s Daytime Telephone Number 

Stoner Denise R Trust 

XXX- 

(616) 648-0080 

11.10/01/2025 

11. Date you owned and occupied the property in ie 1... 

The property in line 1 above is my: 

11a. 

OPrincipal residence 

11b. 

Kl Unoccupied adjoining or contiguous property that is classified residential or timber-cutover. 

Month 

Day 

Year 

12. 

List the percentage (100% to 1%) of the property that is occupied by the owner claiming the property as a principal 

residence. 

If the property has more than one home on it, it is a multi-dwelling, used for purposes other than a 

principal residence, or partially rented, the owner may claim only a partial exemption. Please consult with your 

local assessor to determine the percentage of the exemption the owner is allowed to claim in these situations....... 

12. 

100 % 

13. Have you or your spouse claimed a principal residence exemption for another Michigan principal residence? ....... 13. 

Yes 

J] No 

14. 

If yes to 13, enter the property address and parcel number: 

4595 4 Mile Rd NE, Grand Rapids 41-10-36-400-040 

X Yes 

] No 

16. Do you or your spouse claim a similar exemption, credit or deduction on property located in another state?.......... 16. 

[l Yes 

No 

15. 

If yes to 13, have you rescinded that principal residence exemption? 

17. 

If yes to 16, enter the property address and parcel number: 

18. Have you or your spouse filed a tax return as a non-resident of Michigan or resident of another state? 

. 

19. 

If yes to 18, enter the state: 

PART 2: CERTIFICATION 

Certification: | certify under penalty of perjury that | own and occupy as a principal residence on the date stated in Line 11 and that | have not claimed 

a substantially similar exemption/deduction/credit in property in another state, and that the information contained on this document is true and correct 

to the best of my knowledge. 

mem 

3 ons 

21. Co-Owprs Signature 

Date 

— 

ll 

0 Sa 

>1[2e00 

22. 

Mailing Address, 

if Different than Property Address Above 

6235 

W Old Channel Tr, Montague, MI 49437 

23. Indicate property classification ... 

23. 

Did the Assessor Approve or Deny the Affidavit? 

What is the year the Affidavit will be posted to the tax roll? 

J Approved 

[I Denied (Attach a copy of the Local Unit Denial) 

Certification: | certify that, to the best of my knowledge, the information contained in this form is complete and accurate. 

Date Certified by Assessor (MM/DD/YYYY) 

Assessor's Signature

Michigan Department of Treasury 

2742 (Rev. 4-19) 

County 

Notice of Denial of Principal Residence Exemption 

Issued under authority of Public Act 206 of 1893 

With this notice, you are notified that the Principal Residence Exemption on the property identified below has 

been denied. If you have questions about the denial, you may contact your County Treasurer or Equalization 

Director, or follow the appeal procedures specified below. For more information regarding the Principal 

Residence Exemption (PRE), please review the PRE guidelines a www.michigan.gov/pre 

Type or print in blue or black ink 

ET 

1. 

Property 

tax identification number 

: 

- 

2. Name of Local Unit (Check Township or City) | 3. County 

01-001-200-0003-10 

O&™" 

MUSKEGON 

4. 

Street address of property (Provide a Complete Address) 

. 

6245 OLD CHANNEL TR 

MONTAGUE 

MI 

49437 

5. 

Name of Owner (First, Middle, Last) 

6. Owner's Last Four Digits of Social Security Number 

7. 

Owner's Daytime Telephone Number 

STONER RALPH V JR/DENISE R TRUSTS 

XXX-XX- 

8. 

Name of Co-Owner {First, Middle, Last) 

9. Co-Owner's Last Four Digits of Social Security Number | 10. Co-Owner's Daytime Telephone Number 

XXX-XX- 

11. 

Mailing address if different than property address (street or RR#, city, state, Zip code) 

0225 

 N. od Channel Trai) 

12. Your exemption was denied/adjusted for the following reason: 

[J 

5. The owneris nota Michigan resident. 

b. The property claimed is not the owner's principal residence. 

’ 

[| 

¢. The person claiming the exemption is not the owner. 

O 

d. The person claiming the exemption, claimed or was granted, a substantially similar exemption in another state. 

Je over Odigiaing paceel Yo pamary (paidence 

nak hag 60 

addition 

| heme. 

13. 

Claim Denied for Calendar Year(s): 

14. 

Percentage Adjusted to: 

(see instructions) 

al 

15. Name 

of 

the County Treasurer or Equalization Director (Print or Type) 

Lonrg fandsel/p /=5 

igctor 

i 

17. Date 

[J 

County Tre 

a 

[Equalization Director 

2/ 4 120 IA 

If you disagree with this denial, you may appeal to the Residential/Small Claims Division of the Michigan Tax Tribunal within 35 

days of the denial. An appeal with the Michigan Tax Tribunal can be initiated by the timely filing of a petition. The petition must 

be a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at 

www.michigan.gov/taxtrib. You can print the Petition for Denial of Exemption for Principal Residence/Qualified Agricultural and 

mail the completed form to the Michigan Tax Tribunal at P.O.Box 30232, Lansing, Michigan 48909 or complete the form online 

and submit electronically, if provided for by the Michigan Tax Tribunal.

Muskegon County Property Information Viewer 

2/2/26, 1:43PM 

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Muskegon County Property Information Viewer 

Views App Fuli Screen 

Reports Map Problem 

+ 

| ~ 

6245 OLD CHANNEL 

TR X | Q 

ii 

Parcels by Address 

Popup_Panel 

6245 OLD CHANNEL TR 

(10f1) 

Clear 

Zoom to 

Parcels: 61-01-001-200-0003-10 

PIN: 61-01-001-200-0003-10 

Address: 6245 OLD CHANNEL TR 

MONTAGUE, MI 49437 

Owner: STONER RALPH V JR/DENISE R 

TRUSTS 

6235 W OLD CHANNEL TRAIL 

MONTAGUE, MI 49437 

Class and Value Information: 

Property Class: 401 

Assessed Value: $983,300.00 

State Equalized Value: $983,300.00 

Taxable Value: $856,396.00 

Principal Residence Exemption: 0% 

Additional information: 

86.400 43 382 Degrees 

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GIS, Muskegon Coun... 

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Muskegon County Property Information Viewer 

2/2/26, 1:41PM 

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Parcels: 61-01-001-200-0003-00 

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PIN: 61-01-001-200-0003-00 

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Address: 6235 OLD CHANNEL TR 

MONTAGUE, MI 49437 

Owner: STONER RALPH V JR/DENISE R 

TRUSTS 

6235 OLD CHANNEL TR 

MONTAGUE, MI 49437 

Class and Value Information: 

Property Class: 401 

Assessed Value: $503,200.00 

State Equalized Value: $503,200.00 

Taxable Value: $361,379.00 

Principal Residence Exemption: 0% 

Additional information: 

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