Garrow.pdf

Robert L Garrow Petitioner V Township Of Greenwood Respondent · 26-000920-TT

← View full record

Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.

RECEIVED 

APR 07 2026 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

DIRECTOR 

MARLON i. BROWN, DPA 

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 applicable. 

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

default. 

Section 1: Petitioner’s Contact Information 

First Name 

MIL 

Last Name/Company Name 

Robert 

L 

Garrow 

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

8195 S. Saginaw St. 

City or Town 

State 

2ZiP Code 

Grand Blanc 

MI 

48439 

Telephone Number 

4 0-691 -71 00 

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

rgarrow@gogarrow.com 

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 

1 

First Name 

Ma. 

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 suse 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? 

[I] Yes* 

No** 

1 

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

Property Address {No., Street) 

2 Osprey 

City or Town 

County 

State 

ZIP Code

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 ali tat appiy) 

True Cash and Taxable Value 

Taxable Value Only (calcufation) 

1 Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

The purchase of this property in October, 2025 from the trust of James and Candice 

Schwark was an arms length transaction for $107,000. 

Therefore, the taxable value must be 50% of the fair market value, $53,500. 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review (BOR)Z)_] Yes 

4 No 

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

[1 July 

[] December 

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

O 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 

[4 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 ime multiple parcel form for additional, contiguous parcels. 

Parcel mE 

005-77 5-002-00 

Classification of Property: 

Real] 

Personal [] {check one) 

Agricutural [1 

Commercial 

[1 

Industrial [1 

Residential BM 

 Timber-Cutover [1 

Developmental [1 Utitity 

[J (check one) 

Assessed Value {also known as State Equalized Value) established 

| Taxable Value established by the 8oard of Review: 

by the Board of Review: $146,000 

$146,000 

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

$107,000 

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

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

value by .5) 

$53,500 

assessed value) $53,500 

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? 

(] Yes 

No 

#f 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 properly 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: 

$106,000.00 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 Value in dispute is $100,000.01 or greater the 

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

Signature “required 

= or Se Signature: Ro be rt 

L ) 

G a rrow

03/17/2026 03:49 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

GREENWOOD TOWNSHIP 

4030 WILLIAMS RD 

LEWISTON MI 49756 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

005-775-002-00 

GARROW ROBERT L 

8195 S SAGINAW ST 

T28N RIE SEC 15 - LOT 2 GARLAND HILLS CONDOMINIUM 

GRAND BLANC MI 48439 

AS PER MASTER DEED L183 P286-320, 1991 SPLIT FROM 

GARLAND 

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 005-775-002-00 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

DENIED ASSESSMENT DETERMINED ACCURATE 

[2026 ORIGINAL ASSESSED VALUE 

146,000 

| 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

146,000 

| 

(If the above amounts are the same, no revisions have occured) 

2026 ORIGINAL TAXABLE VALUE 

146,000 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

146,000 

2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

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.” 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00. htm]

MSc EE 

IN 

COUNTY 

ph) 

111.10 

co 

Frys 

75750 

STR 

%:4022515 

225-02295 

Cr) TIX # 022515, 

10/9/2025 3:43:00 PH 

J 

. 

. 

“a 

om 

-- 

. 

Liber 

8 Page 2385-62205 

“I hereby certify that for the five years proceeding 

Filed for Record in 

date of said instrument there are no tax liens 

ro: iv 

or titles held by the state for any unpaid taxes, 

GIoTEN OF DEEDS 

except such as may be in the process of collecting. 

10/00/2025 03:46 PHM 

PAGES: 2 

10-9 

20 Qaohs ee [1 at 

Mio, Michigan 

Oscoda County Treasurer 

WARRANTY DEED 

The Grantor(s) The Joint Revocable Living Trust of James Roy Schwark and Candice Bogers Schwark dated June 24, 2020, 

whose address is 979 Peach Blossom Lane, Rochester Hills, MI 48306 

convey(s) and warrant(s) to Robert L. Garrow 

whose address is 8195 § Saginaw Street, Grand Blanc, MI 48439 

Land situate in the Township of Greenwood, Oscoda County, State of Michigan described as follows: 

Lot number Two (2) of GARLAND HILLS CONDOMINIUM, a condominium according to the Master Deed recorded in 

Liber 183, Pages 286-320 and First Amendent to Master Deed recorded in Liber 193, Pages 1719-1721, Oscoda County 

records being a part of the SW 1/4 of Section 15, Town 28 North, Range 1 East together with rights in general common 

elements and limited common elements as set forth in the above Master Deed and as designated in Act 59 of the Public Acts 

of 1978, as amended. 

also known as Property Address: 2 Osprey Lane, Lewiston, MI 49756 

Sidwell No. 68-005-775-002-00 

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. 

Grantor grants to the Grantee the right to make ZERO (0) divisions by law under Section 108 of the Land Division Act, Act 

#288 of the public acts of 1967 as amended 

for the sum of $100,700.00 (One Hundred Thousand Seven Hundred and 00/100) 

subject to easements and building and use restrictions and reservations of record 

Dated this 

i 

day of October, 2025 

eet 4. 

TA 

oa Wi! 

as 

/The Joint Revocable Living Trust of James Roy Schwark and 

Candice Bogers Schwark dated June 24, 2020 

James Roy Schwark, Co-Trustee

State of Michigan. 

County of Oscoda 

N 

The foregoing instrument was acknowledged before me this 

< _ day of October, 2025 by 

The Joint Revocable Living Trust of James Roy Schwark and Candice Bogers Schwark dated June 24, 2020. 

= ee 

Notary Public, 

County, 

Sos 

C ASBRIDGE 

Michigan 

© ASERIGE 

NOTARY PUBLIC, STATE GR 

Lo 

Lo 

COUNTY OF GENESEE 

My commission expires : 

NOTARY PUBLIC, STATE 

6k bt 

FAY COMMISSION EXPIRES Jan 10, 2030 

Acting in the 

County o 

Cou 

OF GEHESEE 

ve ACTING IN COUNTY OF (ey, yA 

ACTING 

2 

‘When Recorded Return To: 

Send Subsequent Tax Bills To: 

CONTE fred By: 

Robert L. Garrow 

Grantee 

8195 S Saginaw Street 

Oscoda County Abstract, Inc. 

Grand Blanc, MI 48439 

377 S. Mount Tom Rd 

Mio, MI 48647 

Tax Parcel # 68-005-775-002-00 

Recording Fee § 

Transfer Tax

Robe 

8195S ¢ 

Grand Blanc, MI 48439 

lela 

pe sl 

Mic ic

Li

la

← View full record