26-000513.pdf
Mark R Hazen, Petitioner V City Of Frankenmuth, Respondent · 26-000513-TT
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RECEIVED APR 2 0 2026 MICHIGAN Tax TRIBUNAL ) STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Mark R Hazen, i Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v . MTT Docket No. 26-000513 City Of Frankenmuth, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that; Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of action taken by Board of Review, uncapping notice, PRE denial notice, final assessment notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 14 days of the entry of this order. Therefore, IT IS ORDERED that Petitioner is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order. Failure to comply with this order will result in the defaulted party being required to file a motion tasgetaside the default (with appropriate filing fee). Ce Entered: April 7, 2026 Patricia L. Halm, Tribunal Chair PROOF OF SERVICE | certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives,
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2/1% 2026
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL PETITION FORM
VALUATION / UNCAPPING
Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other
Exemptions, Special Assessments, or Non-Property tax disputes.
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 appticable.
If you do not submit this document, you may be held in
default.
Section 1: Petitioner's Contact Information
First Name
ML
Last Name/Company Name
Mark
R
Hazen
Mailing Address (No., Street, P.O. Box or Rural Route)
1130 S Pine St
City or Town
State
ZIP Code
Frankenmuth
MI
48734
Telephone Mm
(989)295-8777
Email Address (do not enter uniess you want MTT to send ali correspondence via email}
Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information
First Name
MA.
Last Name
Firm Name (if any)
Maiting Address (No., Street, P.O. Box or Rurai 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
If you are appealing more than one parcel, are they contiguous or adjoining?
appealing?
1
Yes*
No**
**If No, you must file separate appeals for each parcel
Property Address {(No., Street)
1130 S Pine St
City or Town
County
.
State
ZIP Code
Frankenmuth
Saginaw
Mi
48734Page 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Check which of the following you are appealing (check al that apply) True Cash and Taxable Value [J Taxable Value Only (calculation) O Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal My wife and | purchased 1130 S. Pine St, Frankenmuth, ML 48734 on November 13, 2025 for $360,000. The home was an MLS and Zillow fisting by real estate agent Coleen Hetzner of Century21 for over three weeks (approximately 24 days). The Frankenmuth housing market was highly competitive at the time of the sale. My wife and | had lost out on the purchase of multiple other homes in Frankenmuth before securing this one, We purchased the home at a higher price than we desired in order to not lose out on another ale. This overvaluation is not unusual in highly competitive markets where there is fimited inventory and high demand. New employment necessitated the move fo Frankenmuth, As | was reviewing my Tex Assessment, | noticed that the Taxable Value and Stale Equalized Value had assessed the value of my frome at an even higher rate than the true cash value established by the November sale. We purchased the home at $360,000. The Taxable Value and SEV was sel at $203,900, thereby establishing the value of our home at $407,800. My wife and | are confident that we could not sell the home at the level of the Taxable valuation. As we anticipate that the property tax will increase annually, we desire that the appropriate baseline be established by the true cash value. The home was not sold under any duress. My wife and 1 have no prior, or ongoing relationship with either the listing agent or the prior home owners. Thera ware no special considerations or benefits received from the purchase of this property. As stated above, it was an active public listing, While the home is listed as a 3-bedroom home, the prior owners “Improvements” on the home have functionally turned the home into a 2-bedroom home, thereby limiting the pool of potential buyers and further diminishing its value from other similar sized homes in the neighbarfiood. No improvements have been made on the home since the date of purchase to tne present. We are submitting this petition because the taxable value placed on our home is inflated from the true cash value, We would like the correction to be made. Section 6: Jurisdictional Issues Did you protest the assessment at a Board of Review (BOR)? Yes [H] No if Yes, check which BOR you attended: March O July i] December If No, please check the appticabie reason(s): [] Not required to attend [] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) Cl Appealing within 35 days of State Tax Commission Order 5 Appealing within 35 days of receipt of Notice of Uncapping Other If you checked “other” above, explain:
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STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information «use the multipte parcet form for additional, contiguous parcels,
Parcel Number 2303-11-6-34-0313-000
Ctassification of Property:
Real {J
Personal L] (check one)
Agricultural [1
Commercial 0
Industrial [1
Residential
Timber-Cutover [J]
Developmental
J
Utility [J (check one)
Assessed Value (also known as State Equalized Value) established
| Taxable Value established by the Board of Review:
by;
8
ew:
y the
Board of Review:
203,900
203,900
What do you believe is the fair market value (also known as true cash value)?
360,000
What do you believe is the assessed value? (multiply true cash
What do you believe is the taxable value? {cannot exceed
value by .5)
1 80,000
assessed value)
1 80,000
Fee Information
Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at
issue?
ves
[] No
if you answered yes to the above question, you are not required to pay any filing fees.
If the property does not have a Principal Residence Exemption of at least 80% as of the date of the filing of this petition for all tax years at
issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute.
If you are appealing more than one
parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will 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 $1,000.00
If your property is residential property (see MCL 205.762) and
the State Equalized Value or Taxable Vaiue 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 the property is
NOT residential property {see MCL 205.762) and
the State Equalized Value or Taxable Value in contention is:
Filing Fee is:
$100,000.00 and under
$250.00
* Plus $25.00 for each additional parcel, as indicated above.
if the property is
NOT residential property and the State Equalized Value or Taxable Vatue In dispute is $100,000.01 or greater the
appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed.
S ig nature *Required
Petitioner or Attorney/Authorized Representative’s Signature: Mark R. HazenPage 5
02/25/2026 01:59 PM 2026 BOARD OF REVIEW DECISION FROM CITY OF FRANKENMUTH 240 W GENESEE FRANKENMUTH, MI 48734 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional): 7303-11-6-34-0313-000 1130 S PINE HAZEN, MARK & LYNN 1130 S PINE ST FRANKENMUTH MI 48734 COM AT C/L OF JEFFERSON & PINE ST & S 297 FT THIS IS THE POB TH W 153 FT TH S 344 FT THE 153 FT TH N 344 FT TO POB EXC N 256 FT THEREOF BEING PART OF LOT 45 SOUTH OF RIVER CITY OF FRANKENMUTH SEC 34 TIIN R6E 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 7303-11-6-34-0313-000 They have made the following determination based on the information you supplied. Board of Review Comments IN LINE WITH MARKET VALUE [2026 ORIGINAL ASSESSED VALUE 203,900 | [2026 "BOARD OF REVIEW" ASSESSED VALUE 203,900 | (If the above amounts are the same, no revisions have occured) 2026 ORIGINAL TAXABLE VALUE 203,900 2026 "BOARD OF REVIEW" TAXABLE VALUE 203,900 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 100.0000 oo 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.” Iittp://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.htm]
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