26-001073 2.pdf

David C Tyler Petitioner V Township Of Montcalm Respondent · 26-001073-TT

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RECEIVED 

JUN 15 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO, 26-0010073 

Section 1: Respondent’s Contact Information 

Unit of Government 

Chuck Zemla 

Mailing Address (No., Street, P.0. Box or Rural Route): 

PO Box 98 

City or Town: 

State: 

ZIP Code: 

St Johns 

MI 

48879 

Telephone meg 1 7-320-4 1 67 

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

cszservices30@gmail.com 

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

I. 

First Name: 

ML: 

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 uniess you want MTT to send ali correspondence via email): 

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

If no, fist ail parcels that are adjoining in separate groupings. Attacha 

separate sheet if necessary. 

[I] Yes 

1 No 

Not Applicable 

Does the subject property have a Principal Residence Exemption of 50% or more for ali tax years at issue? 

Yes 

Im} No

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Assessed value does not exceed 50% of fair market value. 

No supporting 

documentation (appraisal) given to board of review 

Section 5: Jurisdictional Issues 

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Did Petitioner protest the assessment at a Board of Review (BOR)? 

Yes 

[] No 

If yes, check which BOR Petitioner attended: 

March 

OJ July 

OJ December 

If the July or December BOR revised the assessment(s) at issue, did it have authority? [0] Yes 

Jai 

No 

If yes, cite the Board's authority. 

Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? [Hl] Yes 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

O Yes 

Ml no 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

When was the Notice of Uncapping, if applicable, issued? 

Under what statutory section was the Taxable Value uncapped? 

Section 6: Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Parcel Number: 

y 

4 4-030-01 1-02 

Classification of Property: 

 Real[d 

Personal 

[J (check one) 

Agricultural 

1 

~~ Commercial [] 

Industrial (J 

Residential 

Timber-Cutover [1 

~~ Developmental [J 

Utility [J (check one)

Parcel 

Number: 

014-030-011-02 

Jurisdiction: 

MONTCALM TOWNSHIP 

County: 

Montcalm 

Printed 

on 

06/09/2026 

Grantor 

Grantee 

Sale 

Sale 

Inst. 

Terms 

of Sale 

[Liber 

Verified 

prent. 

Price 

Date 

Type 

i& Page 

By 

Trans. 

TYLER TIMOTHY 

L 

"TYLER DAVID 

C & LISA 

K 

15,000] 

03/03/2025 

[wD 

03-ARM'S LENGTH 

2025rR-02839 

PROPERTY TRANSFER | 

100 

Property Address 

CTasst RESIDENTIAL-VACAN [Zoning 

R73 

Building Permit(s) 

Date 

NGmber 

Status 

Owner's Name/Address 

School: 

GREENVILLE PUBLIC SCHOOLS 

TYLER DAVID 

C & LISA 

K 

4495 

S JOHNSON RD 

GOWEN, 

MI 49326 

P.R.E. 

100% 03/15/2GZ6 

} 

MAP 

#: 

2026 

Est TCV 35,000 

PARCEL B-2: 

PART OF GOVT LOT 

2 SEC 30; 

IDESC ro COM AT THE 

N 1/4 COR OF Sb SEC; 

THS 00 DEG 07' 

32" 

W 1634.25 

FT ALG N-S 

1/4 LINE; 

TH 

N 

75 DEG 

36' 

56" 

E 136.61 FT 

TO THE CENTERLINE OF JOHNSON RD; 

TH 

§ 18 

DEG 

11' 

43" 

E 553.09 

FT ALG SD CENTERLINE 

TO POB; 

TH 

S 

18 DEG 

11’ 

43" 

E 380.64 

FT 

ALG SD CENTERLINE TO A POINT ON A CURVE 

TO THE RIGHT; 

TH 147.16 

FT ALG THE ARC OF 

SD CURVE TO A POINT ON THE E-w 1/4 LINE 

OF SD SEC; 

SD CURVE AS 

A RADIUS OF 

1960.37 

FT A CENTRAL ANGLE OF 

4 DEG 18' 

04" 

& CHORD OF 

S 12 DEG 

12' 

39" 

£ 147.13 

FT; 

TH 

N 89 DEG 44' 

50" 

w 16.61 FT ALG 

SD E-W 1/4 LINE TO A POINT ON MEANDERING 

LINE OF THE FLAT RIVER; 

TH 

N 

28 DEG 

35' 

25" 

W_ 320.60 FT ALG SD MEANDERING LINE; 

TH 

N 

37 DEG 04' 

32" 

w 218.10 

FT; 

TH 

N 

71 

|Tax 

Description “BALANCE 

OF LEGAL 

ON 

FILE 

{Improved 

| X [vacant 

Land Value Estimates for Land Table 4300.4300 FLAT RIVER LAND 

Public 

Improvements 

Lo. 

* Factors 

* 

Description 

Dirt Road 

Gravel 

Road 

paved Road 

Storm Sewer 

Sidewalk 

Water 

Sewer 

Electric 

Gas 

curb 

Street Lights 

standard utilities 

Underground Utils. 

RIVER ACREAGE 

1.00 Total Acres 

Frontage 

Depth 

Front 

Depth 

Rate %Adj. 

Reason 

01.000 Acres 35,000 

100.000 

Total 

Est. 

Land value 

= 

Comments/Influences 

split/comb. 

on 2/18/2025 completed 

2/18/2025 MZEMLA 

Parent Parcel(s): 

014-030-011-00; 

ghild parcel(s): 

014-030-011-01, 

014-030- 

Topography 

of 

Site 

Level 

Rolling 

Low 

High 

Landscaped 

Swamp 

wooded 

pond 

waterfront 

Ravine 

wetland 

Flood plain 

Building 

value 

Assessed 

value 

Board of 

Review 

Tribunal 

Other 

Who 

When 

What 

17,500 

0 

17,500 

1775000! 

C5Z 09/14/2009 

INSPECTED 

15,000 

0 

15,000 

2024 

0 

0 

0 

i 

H 

l 

:

noon Ts 

THIS IS NOT A TAX BILL 

L-4400 

1019 (Rev. 10-25) 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form Is issued under the authority of Public Act 206 of 1893, Sec. 211.24¢ and Sec.211.34¢, as amended. This is a mode! assessment notice to be used by the local assessor. 

PARCEL IDENTIFICATION 

FROM 

MONTCALM TOWNSHIP 

PARCEL NUMBER: 

014-030-011-02 

PO BOX 98 

PROPERTY ADDRESS: 

ST JOHNS MI 48879 

SCHOOL DISTRICT CODE: 

59070 

OWNER 

- 

NE Rr av A 

oNRERSON NAMED ON ASSESSMENT ROLL: 

EXEMPTIONS 

4495 S JOHNSON RD 

% Exempt 

As "Homeowners Principal Residence: 

100.0000% 

GOWEN, Mi 49328 

% Exempt As "Qualified Agricultural Property™ 

0% 

% Exempt As "MBT industrial Personal: 

0% 

% Exempt As "MBT Commercial Personal™ 

0% 

rT 

= 

1 

Exempt 

As "Qualified Forest Property” 

[] Yes 

[X] No 

Exempt 

As "Development Property”: 

[Yes 

No 

LEGAL DESCRIPTION: 

PARCEL B-2: PART OF GOVT LOT 2 SEC 30; DESC AS COM AT THE N 1/4 COR OF SD SEC; THS 00 DEG 07° 32" W 1634.25 FT 

ALG N-8 1/4 LINE; TH N 75 DEG 36' 56" E 136.61 FT TO THE CENTERLINE OF JOHNSON RD; TH S 18 DEG 11' 43" E 553.09 FT AL 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

402 

Residential 

PRIOR YEAR'S CLASSIFICATION 

402 

Residential 

The change in taxable value will increase/decrease 

CHANGE FROM 

your tax bill for the 2026 year by approximately: 

$254 

Ro el 

AMOUNT YEAR: 

r- 

PRIOR YEAR TO 

1. TAXABLE VALUE: 

4.425 

17,500 

13,075 

2. ASSESSED VALUE: 

16,000 

17,500 

2.500 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

oH 

4. STATE EQUALIZED VALUE (SEV): 

15,000 

17,500 

2,500 

5. WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED IN 

A TAXABLE VALUE UNCAPPING? 

[X]Yes 

[7] No 

6. Assessor Change Reason(s): 

Market Adjustment 

The 2026 inflation rate Multiplier is: 1.027 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Telephone Number: 

Email Address: 

(989) 292-4422 

CSZSERVICES30@GMAIL.COM 

Name: 

CHARLES ZEMLA 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times:

2026 BOARD OF REVIEW DECISION 

FROM 

MONTCALM TOWNSHIP 

PO BOX 98 

ST JOHNS M] 48879 

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

PROPERTY IDENTIFICATION: (Parce! Code required. Property address 

TYLER DAVID C & LISAK 

and legal description optional): 

4495 S JOHNSON RD 

014-030-011-02 

GOWEN, MI 49326 

PARCEL B-2: PART OF GOVT LOT 2 SEC 30; DESC AS COM 

AT THE N 1/4 COR OF SD SEC; THS 00 DEG 07' 32" W 1634.25 

FT ALG N-S 1/4 LINE; TH N 75 DEG 36' 56" E 136.61 FT TO 

THE CENTERLINE OF JOHNSON RD; TH S 18 DEG {1'43"E 

553.09 FT ALG SD CENTERLINE TO POB; TH § 18 DEG 11' 43" 

E 380.64 FT ALG SD CENTERLINE TO A POINT ON A CURVE 

THIS PROPERTY 1S CLASSIFIED 

402 (RESIDENTIAL-VACANT) 

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 014-030-011-02 

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

Board of Review Comments 

INSUFFICIENT DATA PRESENTED FOR A CHANGE 

2026 

ORIGINAL ASSESSED VALUE 

17,500 

2026 "BOARD OF REVIEW" ASSESSED VALUE 

17,500 

| 

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

2026 

ORIGINAL TAXABLE VALUE 

17,500 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

17,500 

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

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 

nitiate a new Small Claims appeal. Petition forms are available on this website." 

attp://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

RECEIVED 

JUN 15 2026 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

DEPARTMENT OF CONSUMER AND INDUSTRY SERVICES 

MICHIGAN TAX TRIBUNAL 

David Tyler 

MTT Docket Number 26-001073-TT 

Petitioner 

\Y 

Montcalm Township 

Respondent 

PROOF OF SERVICE 

On the date listed below, 

I served First Class Mail a copy of the Respondents completed a full 

response with all copies contained within for the above-mentioned docket number. 

Sent to: 

David Tyler 

4495 S Johnson Rd 

Gowen, Michigan 49326 

| hearby declare that the above statements are true to the best of my knowledge, information 

and belief. 

June 10%, 2026 

Won, 

ol 

Gunn

CSZ Services LLC 

PO BOX 98 

SAINT JOHNS MI 48879-0098 

Michigan Tax Tribunal 

PO Box 30232 

Lansing MI 48909 

GRAND 

11 3U 

RAPIDS MI 

493 

N2026 PM 

L 

* 

USA 

* FOR

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