25-002678.pdf

Jim Martin, Petitioner V Township Of Chikaming, Respondent · 25-002678-TT

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The attached documents include a signed motion for reconsideration. This motion for 

reconsideration had been previously filed without signature and this filing remedies this 

defect. 

| am responding to the notice of no action which is included herein. 

RECEIVED 

AUG 05 2025 

Jim Martin 

MICHIGAN TAX TRIBUNAL

) 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Jim Martin, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 25-002678 

Township Of Chikaming, 

Respondent. 

NOTICE OF NO ACTION 

TAKE NOTICE that the Tribunal has received a motion. You were, however, required to 

sign the motion." As such, the document is not properly pending and no action will be 

taken unless a signed motion is filed within 14 days of the issuance of this notice. if the 

required signed motion is not filed within 14 days, you will be required to re-file the 

motion with the appropriate filing fee and proof that the re-filed document was served on 

the opposing party. 

Entered: July 24, 2025 

By: Tribunal Clerk 

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. 

By: Tribunal Clerk

: 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Jim Martin 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25002678 

Township Of Chikaming, 

, 

Respondent(s) 

MOTION FOR RECONSIDERATION 

1. 

| wish this Tribunal to reconsider “Ihe Trawunats dismissal of our appeal because we [332410 potest te assessment to Respondents March Board of Reviow, 

oo 

2. 

Good cause exists to grant reconsideration because: 

I request reconsideration as we have no record of receiving the valuation in time to 

appeal the valuation at the March meeting. As new part time Michigan residents, we get 

mail at two locations and our Michigan mail location stopped retaining our mail sometime 

after we returned to Kansas. And honestly, during our first year of ownership, we were 

unaware of when to expect notice of valuation and when to protest. 

3. 

1ask this Tribunal to grant my request for reconsideration. 

Party/Representative (sign here) 

Jim Martin 

[Print/type name of person signing] 

I certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing Po or their representative. 

JA 

An ro

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Jim Martin, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 25-002678 

Township Of Chikaming, 

Respondent. 

ORDER OF DISMISSAL 

The Tribunal has reviewed the file in the above-captioned case and finds that: 

Petitioner failed to protest the assessment to Respondent's March Board of Review, as 

required by MCL 205.735a. 

Therefore, 

IT IS ORDERED that the case is DISMISSED. 

This order resolves all pending issues and closes the 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

MTT Docket No. 25-002678 

Page 2 of 2 

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. 

5 

. 

g Tali con 

oF 

J lan ~ 

Patricia L. Halm, Tribunal Chair 

By: 

Entered: July 9, 2025 

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

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

[ER 

Last Name/Company Name 

Jim 

Martin 

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

1800 SW Westwood Dr 

City or Town 

State 

ZIP Code 

Topeka 

KS 

66604 

Telephone Number 7856400708 

E-mail Address {do not enter unless you want MTT to send all correspondence via e-mail) 

jadmsim@aol.com 

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

First Name 

ML. 

Last Name 

Firm Name (if any} 

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

City or Town 

State 

Z|P Code 

Telephone Number 

Email Address {do not enter unless you want MTT to send all correspondence via email} 

Section 3: Subject Property Information 

How many 

If you are appeating more than one parcef, are they contiguous or adjoining? 

parcelsareyou | [] vest 

[] No 

appealing? 

*If yes, use a multiple parce! form for information regarding any contiguous parcels. 

4 

*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you wii be defaulted, 

Property Address {No., Street, Cily, ST, ZIP} 

[if multiple, list first property's address) 

8800 Blackhawk Rd

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check al that apply) 

[i@ True Cash and Taxable Value 

[J Poverty Exemption 

[J Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[1 uncapping of Taxable Vatue 

[3 Eligibte Manufacturing Personal Property (ESA) 

[7] exemption from Taxation {other than the denial of 

a 

[3 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

We just received our 2025 tax notice valuing our Michigan home at $623,800. This is 

considerably higher than the true value. it is also much higher than its assessed value 

last year. We purchased our home "as is" in the spring of 2024 for $475,777. The 

attached closing statement shows $495,000-$12,500-$6,923=$475,777. This was an 

arm's length transaction and reflected the condition of the house and considerable 

deferred maintenance. In 2024, we did put in a partial grass fawn (no underground 

sprinklers), new carpet and made other needed immediate repairs. We continue chipping 

away at the list of needed repairs. We called the township when we got our 2024 tax bill 

to inform them we were not full-time residents like the sellers and we expected a modest 

tax and valuation increase. But this increase in valuation is not accurate and is 

burdensome. 

| don’t know the precise FMV of our home today. 

In my estimate below 

| 

increased our purchase price by 5%. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

Did you protest the assessment at a Board of Review (BOR)? [Ml] Yes 

No 

If Yes, check which BOR you attended AND attach the BOR decision: a March 

[] duly 

[Hl] December 

If No, check the applicable reason(s): 

0 

Not required to attend 

Assessment Change Notice was not received by Pelitioner 

[] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 6) 

[ll] Appealing within 35 days of State Tax Commission Order

ATE, 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the multipie parce! form for additional, contiguous parcels. 

Parcel Identification Number: 

11-07-1500-0011-00-7 

Classification of Property: 

Reat 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

 Ulility 

(check one) 

Current Assessed Value (also known as State Wh 

Value) as established by the BOR: 

$311,900 

Current Taxable Value as established by the BOR: 

$311,900 

What do you betieve is the fair market value (also known as True Cash Value)? 

$499,356 

Muitiply the True Cash Value by .6 and enter here. This is your contention of Assessed Value. 

$249,678 

If you belleve the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

NA 

Section 8: Classification Information *Qnly the MI Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one} 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

| 

Agricuftural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmentai 

Utility 

{check one) 

ifimproved property, how is the property currently being used? 

If improved property, for what use was the property designed?

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

7] Yes 

No 

Are you appealing ONLY the dental of a Poverty Exemption or Disabled Veterans Exemption? 

[7 ves 

No 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. 

if you are appealing more than one 

parcel, the parcet with the highest State Equalized Value or Taxable Value in contention 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. 

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 

$126.00 

$100,000.01 to $500,000.00 

$200.00 

$Qver $500,000.00 

$300.00 

If your 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 your properly is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the 

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

Signature “required 

Petitioner or Attorney/Authorized Representative’s Signature: 

Qin Wanton 

v 

Ist

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

J Yes 

No 

Are you appeating ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

[7 ves 

No 

if you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value In contention will be used to determine your filing fee, plus 

$25.00 wilt be added for each additional parcel being appealed, not to exceed a total fiting fee of $1,000. 

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 

$0ver $500,000.00 

$300.00 

If your 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 $26.00 for each additional parcel, as indicated above. 

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the 

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

Signature *required 

Petitioner or Attorney/Authorized Representative’s Signature: 

Clean y 

/ 

. 

v 

Ist

American Land Title Association 

ALTA Settlement Statement — Buyer 

Adopted 05-01-2015 

File No.: 1007773 

First American Title Insurance Company 

Printed: 05/01/2024, 12:27 PM 

Officer/Escrow Officer: 

St. Joseph Team/TR 

500 Renaissance Drive, Suite 103A « St. Joseph, MI 49085 

} 

First American Title” 

Phone: (269)983-7777 

Fax: (877)534-0064 

t! 

Location: 

Settlement 

Location 

Final Settlement Statement 

500 Renaissance Drive, Suite 103A, St. 

Joseph, MI 49085 

[rover Address: 8800 Blackhawk Dr, #11, Lakeside, M1 49116 

Buyer: The Revocable Inter Vivos Trust of James A. Martin; The Revocable inter Vivos Trust of Sandra L. Martin 

Seller: The Larry Brian Feldman Living Trust 

tender: 

Settlement Date: 05/03/2024 

Ipisbursement Date: 05/03/2024 

% 

Buyer 

Description: 

: 

Debit 

Credit 

Financial 

Sale Price 

495,000.00 

Deposit: 

Receipt No. 282667781 on 03/21/2024 by lames A Martin 

14,850.00 

Prorations/Adjustments 

Association Dues 05/03/24 through 12/31/24 @51,300.00/yr 

863.11 

City/Town Taxes 01/01/24 to 05/03/24 @$2,089.97/yr 

702.37 

County Taxes 01/01/24 to 05/03/24 @$697.37/yr 

234.36 

Buyer credit - roof replacement 

12,500.00 

Buyer credit - air conditioner replacement 

6,923.00 

Title Charges & Escrow / Settlement Charges 

Processing Fee to First American Title Insurance Company 

175.00 

Recording Processing Fee - Escrow to First American Title Insurance Company 

50.00 

Settlement/Closing Fee to First American Title Insurance Company 

187.50 

Government Recording and Transfer Charges 

Record Deed to Register of Deeds 

30.00 

Deed Tax Certification to Register of Deeds 

5.00 

Miscellaneous 

Statement Fee to Year Round LLC 

50.00 

Meter Deposit to Chikaming Township Utilities 

50.00

Escrow Officer: 

St. Joseph Team

Wl = WectamodOr, 

Top eK’, 5 0% 

Retail 

U.S. POSTAGE PAID 

FCM LETTER 

TOPEKA, KS 66604 

JUL 28, 2025 

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RDC 99 

$2324E502180-05 

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