Payne.pdf

Cheryl L Payne Petitioner V Township Of Merrill Respondent · 26-002469-TT

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GRETCHEN WHITMER 

GOVERNOR 

ten, 

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ig 

STATE OF MICHIGAN 

LANSING 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

RECEIVED 

MAY 1 9 2026 

MICHIGAN TAX TRIBUNAL 

MARLON I. BROWN, DPA 

DIRECTOR 

VALUATION / UNCAPPING 

PROPERTY TAX APPEAL PETITION FORM 

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 applicable. 

If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.L 

Last Name/Company Name 

Cheryl 

L 

Payne 

Mailing Address (No., Street, P.O. Box or Rural Route) 

5558 11 Mile Road 

City or Town 

State 

ZIP Code 

Bitely 

Mi 

49309 

Telephone Number 

34 -873-1234 

paynerebel@gmail.com 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 2: Petitioner’s el Representative’s Contact Information 

First Name 

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? 

1 

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

No** 

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

Yes* 

Property Address (No., Street) 

NA 

City or Town 

County 

State 

ZIP Code 

Bitely 

Newaygo 

Mi 

49300

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 ail that apply) 

True Cash and Taxable Value 

[J Taxable Value Only (calculation) 

Od Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

I have 2 lots that have no established roadway, no buildings, and no power.( Parcel 010 

PIN# 62-06-09-326-010) They have the equalized Value at 9,500 and the Taxable 

Value at 8,956. The other 2 parcels that border mine, both have 2 lots, Parcel 090 PIN# 

62-06-09-326-090 has an Equalized Value at 700$ and Taxable Value at 157$. Parcel 

003 PIN# 62-06-09-326-003 has an Equalized Value at 700$ and Taxable Value at 157 

$. 

| don't undestand why they think my 2 lots would be worth more than 13.5 times the 

other lots right next to mine. 

Section 6: Jurisdictional Issues 

Did you protest the 

ata Board of 

Review 

(BOR)? 

M] Yes 

[| No 

If Yes, check which BOR you attended: [4 March 

[J] July 

[] December 

If No, please check the applicable reason(s): 

a Not required to attend 

[] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain:

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. 

Fercelime010 PINE 62-06-09-326-010 

Classification of Property: 

Real] 

Personal (J (check one) 

Agricultural (1 

Commercial [1 

Industrial 

(1 

Residential 4 ~~ Timber-Cutover (1 

Developmental 

[1 

Utility 

(J (check one) 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board 

of Review: 9,500 

8,956 

What do you believe is the fair market value (also known as true cash value)? 

500 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .5) 

250 

assessed value) 

1 15 

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? 

J ves 

M 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 50% 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 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 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. 

Ifthe property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature required 

Ny 

r or Attorney/Authorized Representative’s Signature: 

Isl Hi] 

& 

© fase.

Rm es 

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY. 

INSTRUCTIONS: incorporate a copy of this form and the assigned number in the Board of Review minutes. 

fe 

: # 

: 

A 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state the 

Denied 

[Jnssssse 

Record of vote - 

Initials 

ea 

Member: [Jves [No 

ribunal.. Michigan 

Tax 

Tribunal 

Initials 

ichigan Tax. 

"Real ‘and ‘Agricultural 

TENTATIVE TAXA 

Y 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[Denied 

 [] Tentative Taxable Value Changed From 

: 

to 

Record of vote - Board or three member committee of board 

Chairperson: [] Yes [7] No 

Member: ["] Yes [ 

]No 

Initials 

Initials 

Member: E Yes []No 

Initials 

Reason for board action 

July 31. The petition must be filed on a Michigan Tax 

If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the 

Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

Industrial Personal and Utility Personal Property may be appealed by May 31. ‘Agricultural Real; 

Residential Real, Timber-Cutover Real and 

Tribunal form or a form approved by the: 

nal. Michigan Tax Tribunal forms are available at www. michigan.gov/taxtrib. 

5 

3. CLASSIFICATION: 

aaa 

SE 

Sos 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[| Denied 

[] Classification Changed From 

: 

: 

to 

Record of vote - Board or three member commitiee of hoard 

‘Chairperson: |] ves [ 

No Se 

Member: [] Yes 

[] No 

Initials 

Member: [] Yes 

[ 

]No 

Initials 

Reason for board action 

at P.O. Box 30471, Lansing, Mf 48909 by June 30. 

If you disagres vith the declsion-of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION

‘GRAND RAPIDS MI “493 

14 MAY 2026 

PM 3 

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