24-003736.pdf

Douglas Fairbanks, Petitioner Vs. Township Of Bear Lake, Respondent · 24-003736-TT

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STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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 

Douglas Fairbanks, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003736 

 

Bear Lake Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF PARTIAL DISMISSAL 

 

FINAL OPINION AND JUDGMENT 

 

The Tribunal issued a Proposed Order of Dismissal and Proposed Opinion and 

Judgment (POJ)1 on January 16, 2026. The POJ states, in pertinent part, “[t]he parties 

have 20 days from the ‘Entered’ date below to notify the Tribunal in writing, by mail or 

by electronic filing, if they do not agree with the POJ and to state in writing why they do 

not agree with the POJ (i.e., file exceptions to the POJ).” 

 

Neither party has filed exceptions to the POJ. 

 

The Administrative Law Judge (ALJ) considered the testimony and evidence submitted 

by the parties and made specific findings of fact and conclusions of law. With regard to 

Petitioner’s true cash value claims, the ALJ’s determination that Petitioner did not meet 

their burden of going forward with the evidence is supported by the record in this case 

and applicable statutory authority. Furthermore, the ALJ considered Petitioner’s claims 

related to the subject property’s taxable value (TV) and as noted above, made specific 

findings of fact and conclusions of law. The Tribunal finds that the ALJ’s TV 

determination is supported by the testimony and evidence and applicable statutory and 

case law. 

 

Given the above, the Tribunal adopts the POJ as the Tribunal’s final decision in this 

case.2 The Tribunal also incorporates by reference the Findings of Fact and 

Conclusions of Law contained in the POJ in this Final Opinion and Judgment. As a 

result: 

 

 

1 Upon review, the Tribunal has determined that the POJ incorrectly identified the POJ as including a 

Proposed Order of Dismissal. However, this typographical error indicating a Proposed Order of Dismissal 

rather than a Proposed Order of Partial Dismissal was de minimis in nature as it had no impact on the 

ALJ’s determination that Petitioner’s valuation claims should be partially dismissed. Specifically, the POJ 

expressly stated that “IT IS ORDERED that this case is PARTIALLY DISMISSED with respect to 

Petitioner’s valuation claims.” Therefore, the Final Opinion and Judgment is being corrected to reflect the 

intent to partially dismiss Petitioner’s valuation claims. 

2 See MCL 205.726.

MTT Docket No. 24-003736 

Page 2 of 3 

 

The property’s TV, as established by the Board of Review for the tax year at issue, is: 

 

Parcel Number: 40001-001-048-10 

Year

TV

2024

$29,949

2025

$30,877

 

The property’s final TV, as determined by the Tribunal for the tax year at issue, is: 

 

Parcel Number: 40001-001-048-10 

Year

TV

2024

$24,749

2025

$25,516

 

IT IS SO ORDERED. 

 

IT IS FURTHER ORDERED that this case is PARTIALLY DISMISSED with respect to 

Petitioner’s valuation claims. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s taxable values as provided in this Final Opinion and 

Judgment within 20 days of entry of this Final Opinion and Judgment, subject to the 

processes of equalization.3 To the extent that the final level of assessment for a given 

year has not yet been determined and published, the assessment rolls shall be 

corrected once the final level is published or becomes known. 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund within 28 

days of entry of this Final Opinion and Judgment. If a refund is warranted, it shall 

include a proportionate share of any property tax administration fees paid and penalty 

and interest paid on delinquent taxes. The refund shall also separately indicate the 

amount of the taxes, fees, penalties, and interest being refunded. A sum determined by 

the Tribunal to have been unlawfully paid shall bear interest from the date of payment to 

the date of judgment, and the judgment shall bear interest to the date of its payment. A 

sum determined by the Tribunal to have been underpaid shall not bear interest for any 

time period prior to 28 days after the issuance of this Final Opinion and Judgment. 

Pursuant to MCL 205.737, interest shall accrue (i) after December 31, 2020, through 

June 30, 2022, at the rate of 4.25%, (ii) after June 30, 2022, through December 31, 

2022, at the rate of 4.27%, (iii) after December 31, 2022, through June 30, 2023, at the 

rate of 5.65%, (iv) after June 30, 2023, through December 31, 2023, at the rate of 

8.25%, (v) after December 31, 2023, through June 30, 2024, at the rate of 9.30%, (vi) 

after June 30, 2024, through December 31, 2024, at the rate of 9.50%, (vii) after 

December 31, 2024, through June 30, 2025, at the rate of 9.47%, (viii) after June 30, 

 

3 See MCL 205.755.

MTT Docket No. 24-003736 

Page 3 of 3 

 

2025, through December 31, 2025, at the rate of 8.66%, and (ix) after December 31, 

2025, through June 30, 2026, at a rate of 8.48%. 

 

This Final Opinion and Judgment resolves the last pending claim and closes this case. 

 

APPEAL RIGHTS 

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal. 

 

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: February 24, 2026 

smm/sb 

 

 

 

PROOF OF SERVICE 

 

I 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. 

 

By: Tribunal Clerk

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