2210 Bluffton LLC, Petitioner V City Of Muskegon, Respondent

Page 1

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

2210 Bluffton LLC,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-002901

City Of Muskegon, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

November 19, 2026 

HEARING TIME:

4:00 PM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

122943514 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 25-002901

Page 2 of 4

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged as indicated above.

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are automatically included 

in valuation appeals once the assessment has been established for that tax year. For purposes of 

administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit 

documentation and be prepared to discuss subsequent tax year assessments at hearings to be conducted on 

or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year, 

taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at 

the March Board of Review for that year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. 

The following motions and requests may be filed by either party regarding the scheduled hearing. Motions and 

requests may be submitted to the Tribunal by mail or through the Tribunal’s e-filing system. Motions and 

requests may be sent to the opposing party by mail or by e-mail, if the parties agree to submission by e-mail. If 

sent by mail, motions and requests must be sent to the opposing party or their authorized representative at the 

address identified in the petition or answer for that party or authorized representative, unless the party or 

authorized representative filed an appearance or other documentation identifying a different mailing address. 

1. Motion to Adjourn: Parties may request the hearing be rescheduled (i.e. adjourned). The motion must be 

submitted to both the Tribunal and the opposing party at least 28 days before the hearing unless there are 

emergency circumstances. The emergency circumstances must be detailed to justify the granting of what

Page 3

MTT

Page 4

MTT

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

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

2210 Bluffton LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002901

City Of Muskegon,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on September 15, 2025, for failing to file a copy of the notice giving 

rise to the appeal. Although default was not cured, a copy of the notice was submitted. 

As such, the default shall be cured. Therefore,

IT IS ORDERED that the default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 27, 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

Page 2

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

2210 Bluffton LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002901

City Of Muskegon,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on September 15, 2025, for failing to file a copy of the notice giving 

rise to the appeal. Although default was not cured, a copy of the notice was submitted. 

As such, the default shall be cured. Therefore,

IT IS ORDERED that the default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 27, 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

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

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

2210 Bluffton LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002901

City Of Muskegon,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Users who file documents with the Michigan Tax Tribunal are advised that filed 

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 25-002901

Page 2 of 6

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: October 27, 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

Page 3

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

2210 Bluffton LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002901

City Of Muskegon,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note

Page 4

MT

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

MUSKEGON COUNTY 

RECEIVED 

A 

0CT 14 2025 

M1 

C€C 

HI 

G 

A 

N 

MICHIGAN TAX TRIBUNAL 

Michigan Tax Tribunal 

PO Box 30232 

Lansing MI 48909 

October 8, 2025 

RE: 

MTT 25-002901 

Dear Tribunal 

Please see the enclosed documentation for the above-mentioned Small Claims case: 

* 

oo 

Property Tax Appeal Answer Form 

Copy of Assessment Notice 

Copy of March Board of Review Notice 

Property Record Card and sketches 

Proof of Service 

These documents are filed in compliance with the Notice of Docket Number issued by the 

MTT on September 15, 2025. 

If you have any questions, please contact me at 231-724 

3473. 

Sincerely, 

Muskegon County-Equalization 

fF 

Ss 

FE 

> 

N 

Wesley Dault MAAO 

Senior Appraiser 

cet 22.1D Bloreten LLC 

| Petitioner

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25-002901 

Section 1: Respondent’s Contact information 

First Name 

ML 

Last Name 

City of Muskegon 

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

993 Terrace St 

City or Town 

State 

ZIP Code 

Muskegon 

MI 

149440 

Telephone Number 2 3 1 -75 0-6 75 0 

Email Address (do not enter unfess you want MTT to send all correspondence via emall} 

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

{} 

First Name 

M.I. 

Last Name 

Wesley 

Dault 

rene 

Muskegon County Equalization 

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

173 E Apple Ave Ste 201 

City or Town 

State 

ZIP Code 

a 

Ml 

149442 

Telephone Number 23 1 -750-6750 

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

Section 3: Subject Property Information 

Does the subject property have a Principal Residence Exemption of 50% or more? 

[J Yes 

No 

Are the parcels listed by Petitioner contiguous or adjaining? 

If not, list which parcels adjoin one another. 

Aves 

[wo 

Not Applicable

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Petitioner appeared to the 2025 March Board of Review. The board deemed that the 

assessment on the property was accurate. 

A more detailed valuation to follow 

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 

[mm] No 

If yes, check which BOR Petitioner attended: 

March 

[ll July 

[| December 

if no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [i] Yes 

a No 

*Submit a copy of the Notice of Assessment with the Answer, 

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

J No 

If yes, cite the Board's authority. 

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? O Yes 

No 

if yes, explain 

is Petitioner appeating from a State Tax Commission Order? 

[ves 

BANo 

I 50, what is the issue date?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemptionata BOR? [J Yes 

[| No 

If Yes, check which BOR Petitioner attended: [I] March 

[I] July 

[Hl] December 

List the date the BOR denied Petitioner's Poverty Exemption: 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at 

a BOR? [Hn] Yes 

[Hl] No 

If Yes, check which BOR Petitioner attended: O March 

[| July 

[I] December 

Tax Year(s) denied: 

List the date the exemption was denied: 

What statutory section did Petitioner request the subject property be exempt? 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

{check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility {check one) 

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

Parcel Identification Number: 

24-205-707-0007-00 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Culover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

265,000 

Current Taxable Value as established by the BOR: 

226,758 

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

530,000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

265,000 

if you beffeve the Taxable Value differs from your contention of Assessed Vaiue, enter your contention of Taxable Value, 

226,758

Page 5

Michigan Department of Treasury, 

1019 (Rev, 10-24) 

THIS 

IS NOT A TAX BILL 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (¢) and Sec.211.34c, as amended. This Is a mode] assessment notice to be used by the local assessor. 

L.-4400 

FROM: CITY OF MUSKEGON 

MUSKEGON COUNTY EQUALIZATION 

173 E APPLE AVE SUITE 201 

MUSKEGON MI 49442 

PARCEL IDENTIFICATION 

MUSKEGON, Mi 49441 

PARCEL NUMBER: 

24-205-707-0007-00 

PROPERTY ADDRESS: 

2210 BLUFFTON AVE 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

2210 BLUFFTON LLC 

5131 STUART STREET 

% Exempt 

As "Homeowners Principal Residence™: 

% Exempt As "Qualified Agricultural Property": 

PRINCIPAL RESIDENCE EXEMPTION 

00% 

00% 

DENVER CO 80212 

% Exempt 

As "MBT Industrial Personal”: 

00% 

% Exempt 

As "MBT Commercial Personal”: 

00% 

Exempt As "Qualified Forest Property”: 

[1 Yes 

No 

Exempt As "Development Property": 

[] Yes 

No 

LEGAL DESCRIPTION: 

CITY OF MUSKEGON 

REVISED PLAT OF 1903 

LOTS

Page 6

1

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

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

2210 Bluffton LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002901

City Of Muskegon,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.i 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: September 15, 2025

Patricia L. Halm, Tribunal Chair

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

i “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received.

Page 2

MTT Docket No. 25-002901

Page 2 of 4

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

Page 3

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

2210 Bluffton LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002901

City Of Muskegon,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.ii 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: September 15, 2025

Patricia L. Halm, Tribunal Chair

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

ii “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial

Page 4

MTT Docket No. 25-002901

Page 4 of 4

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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) 277(3), 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

Filer Type: Organization 

First Name

Zachary

M.I.

Last Name/Company Name

2210 Bluffton LLC

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

5131 Stuart St

City or Town

Denver

State

Colorado

ZIP Code

80212

Telephone Number

303-885-4800

Fax Number

E-mail Address

2210bluffton@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

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

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

2210 Bluffton Ave

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Muskegon

Michigan

49441

Taxing Authority (City or Township)

City Of Muskegon (MUSKEGON)

County 

Muskegon

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

True Cash and Taxable Value, Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

I purchased the home at 2210 Bluffton Ave, Muskegon, MI 49441 on August 25th, 2023, for $405,000. The 2024 taxable and assessed value from the City of 

Muskegon and Muskegon County Equalization was set at $166,400. In September 2023, I obtained a building permit to make improvements to the home. The 

majority of the remodel done to the home was to repair the failing foundation, replace the water heater, repair old leaking plumbing, replace the roof, and address 

water damage. I also removed a wall and divided a large bedroom into two rooms. Everything else was cosmetic. I completed those improvements before the Notice 

of Assessment for 2024 was issued. The improvements did not change the footprint, meaning there was zero increase in square footage. 

The 2025 taxable value from the City of Muskegon and Muskegon County Equalization increased by 36.27% to $226,758. The assessed value increased by 59.25% 

to $265,000. The City of Muskegon and Muskegon County Equalization claim the reason for the increase was “Market Adjustment and Remodel”. I argue that the 

repairs made were mandatory to restore the structural integrity of the home. Since I purchased the home, the City of Muskegon has instituted a ban on any new 

short-term rentals in my neighborhood. This ban has drastically impacted the local Real Estate market. Prices have remained relatively flat since the 2023 market 

high when I purchased the home. 

I appealed because property taxes may not increase by more than the rate of inflation or 5% whichever is less. (See THE GENERAL PROPERTY TAX ACT MCL 

211.27a et seq). Property shall be assessed at 50% of its true cash value. (See MCL 211.27a(1). The “taxable value of each parcel of property is the lesser of the 

following: (a) The property's taxable value in the immediately preceding year minus any losses, multiplied by the lesser of 1.05 or the inflation rate, plus all 

additions…., (b) The property's current state equalized valuation.” See MCL 211.27a(2).

The legislature intentionally did not allow an Assessor to increase taxes for a remodel where a homeowner updated his or her home. This means that if the home was 

refurbished by tearing down to the studs and starting over there would be no increase. The only way there can be an increase beyond the rate of inflation or 5% is if 

there is an addition that increases the footprint of the home. That did not happen in this case.

Another example is if a home is destroyed by fire, accident or act of God and must be raised. When the homeowner replaces the home it is not deemed “new 

construction,” The code has an exception for that. 

Based on the plain language of the law, an Assessor is not allowed to increase the taxable value by more than 5% “except for additions”. In this case, the taxable 

value should increase by a factor of 1.031, yielding a taxable value of $171,558. 

I am including the following: 

1.

Purchase Agreement.

2.

Closing Statement

3.

2025 Notice of Assessment

Please let me know if there is anything else that I should submit.

Zachary A Cihak

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

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

If No, check the applicable reason(s):

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 24-205-707-0007-00

Classification of Property:

Real

Residential

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

265000

Current Taxable Value as established by the BOR:

226758

What do you believe is the fair market value (also known as True Cash

Page 4

STATE OF

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

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

2210 Bluffton LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002901

City Of Muskegon,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 15, 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

Page 2

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

2210 Bluffton LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002901

City Of Muskegon,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 15, 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

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

Miigen Deparment of Treasury 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. 

FROM: CITY OF MUSKEGON 

PARCEL IDENTIFICATION 

MUSKEGON COUNTY EQUALIZATION 

. 

205. 

173 E APPLE AVE SUITE 201 

PARCEL NUMBER: 

24-205-707-0007-00 

MUSKEGON MI 49442 

PROPERTY ADDRESS: 

2210 BLUFFTON AVE 

MUSKEGON, MI 49441 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE EXEMPTION 

2210 BLUFFTON LLC 

% Exempt As "Homeowners Principal Residence": 

.00% 

5131 STUART STREET 

% Exempt As "Qualified Agricultural Property": 

.00% 

DENVER CO 80212 

% Exempt As "MBT Industrial Personal”; 

00% 

% Exempt As "MBT Commercial Personal”: 

00% 

Exempt As "Qualified Forest Property": 

O Yes 

[X] 

No 

Exempt As "Development Property": 

[Yes 

[X] 

No 

LEGAL DESCRIPTION: 

CITY OF MUSKEGON 

REVISED PLAT OF 1903 

LOTS 7-9 & SWLY 14 FT OF LOT 6 

EXC SWLY 24 FT LOT 9 TH'OF BLK 707 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION: 

401 

Residential 

The change in taxable value will increase/decrease your tax bill for the 2025 

PRIOR AMOUNT 

CURRENT. 

CHANGE FROM 

i 

; 

ENTATIVE AMOUNT 

year by approximately: 

$3701 

YEAR: 

2024 

YEAR: 

2025 

CURRENT yen 

1. TAXABLE VALUE: 

166,400 

226,758 

60,358 

2. ASSESSED VALUE: 

166,400 

265,000 

98,600 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

166,400 

265,000 

98,600 

5. There WAS or WAS NOT a transfer of ownership on this property in2024 

WAS NOT 

6. Assessor Change Reason: 

Market Adjustment, Remodel 

The 2025 Inflation rate Multiplier is: 1.031 

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

Name: 

Phone: 

Email Address: 

WESLEY DAULT 

(231) 724-3473 

DAULTWE@CO.MUSKEGON.MIL.US 

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

MUSKEGON CITY HALL - 933 TERRACE STREET, MUSKEGON, MICHIGAN 

THE BOARD OF REVIEW WILL MEET ON THE FOLLOWING DATES & TIMES: 

MONDAY MARCH 10 & THURSDAY MARCH 13, 2025 

TUESDAY MARCH 11, 2025 

9:00 AM-12:00 PM & 1:00 PM-4:00 PM 

1:00 PM-4:00 PM & 6:00 PM-9:00 PM 

PLEASE CALL FOR AN APPOINTMENT (231) 724-6928 

FOR OTHER INQUIRES REGARDING YOUR ASSESSMENT CALL OR EMAIL WESLEY DAULT 

OR KYMM KOOY (231) 724-6928 OR KOOYKY@CO.MUSKEGON.MI.US 

MAIL LETTER APPEAL INFORMATION TO: 173 E APPLE AVE SUITE 201, MUSKEGON MI 49442

Page 2

Guidance regarding Form 1019, 

Notice of Assessment, Taxable Valuation, and Property Classification 

Not less than 14 days before the first meeting of the Board of Review, the assessment notice shall be mailed to the 

property owner. 

Property taxes are calculated based on the Taxable Value (Line 1). State Equalized Value is the Assessed Value multiplied 

by the Equalization Factor, 

if any. State Equalized Value must approximate 50% of market value. 

The Taxable Value number entered in the “Change from Prior Year to Current Year” Column, does not indicate a change in 

your taxes. The change in your tax bill is estimated above Line 1. 

State Equalized Value is the Assessed Value multiplied by the Equalization Factor, 

if any. State Equalized Value must 

approximate 50% of market value. 

IF THERE WAS A TRANSFER OF OWNERSHIP on your property in 2024, your 2025 Taxable Value will be the same as 

your 2025 State Equalized Value. 

IF THERE WAS NOT A TRANSFER OF OWNERSHIP on your property in 2024, your 2025 Taxable Value is calculated 

by multiplying your 2024 Taxable Value by 1.031 (Inflation Rate Multiplier for the current year). Physical changes in your 

property may also increase or decrease your Taxable Value. Your 2025 Taxable Value cannot be higher than your 2025 

State Equalized Value. 

The Taxable Value, the Assessed Value, the State Equalized Value, the Property Classification, or the Transfer of 

Ownership may be appealed by filing a protest with the Local Board of Review. Protests are made to the Board of 

Review by completing a Board of Review Petition Form. A Petition Form may be obtained directly from the local 

unit or from the Michigan Department of Treasury’s website at www.michigan.govl/taxes. Click on the “Property 

Taxes” box, select “Forms and Instructions,” then click on “Board of Review” to obtain a “Petition to the Board 

of Review,” Form 618 (L-4035). 

The denial of an exemption from the local school operating tax for “qualified agricultural properties” may be appealed to 

the local Board of Review. The denial of an exemption from the local school operating tax for a “homeowner's principal 

residence” may be appealed to the Michigan Tax Tribunal by the filing of a petition within 35 days of issuance of this 

notice. The petition must be a form approved by the Michigan Tax Tribunal, which are available at www.michigan.gov/ 

taxtrib. 

Filing a protest with the Board of Review is necessary to protect your right to further appeal valuation and exemption 

disputes to the Michigan Tax Tribunal and classification appeals to the State Tax Commission. Properties classified 

Commercial Real, Industrial Real or Developmental Real may be appealed to the regular March Board of Review or to the 

Michigan Tax Tribunal by filing a petition by May 31. Commercial Personal, Industrial Personal, or Utility Personal Property 

may be appealed to the regular March Board of Review or to the Michigan Tax Tribunal by filing a petition by May 31 

if a 

personal property statement was filed with the local unit prior to the commencement of the Board of Review as provided 

by MCL 211.19, except as otherwise provided by MCL 211.9m, 211.9n and 211.90. The petition must be a form approved 

by the Michigan Tax Tribunal, which are available at www.michigan.gov/taxtrib. 

To claim a PRE,

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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) 277(3), 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

Filer Type: Organization 

First Name

Zachary

M.I.

Last Name/Company Name

2210 Bluffton LLC

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

5131 Stuart St

City or Town

Denver

State

Colorado

ZIP Code

80212

Telephone Number

303-885-4800

Fax Number

E-mail Address

2210bluffton@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

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

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

2210 Bluffton Ave

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Muskegon

Michigan

49441

Taxing Authority (City or Township)

City Of Muskegon (MUSKEGON)

County 

Muskegon

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

True Cash and Taxable Value, Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

I purchased the home at 2210 Bluffton Ave, Muskegon, MI 49441 on August 25th, 2023, for $405,000. The 2024 taxable and assessed value from the City of 

Muskegon and Muskegon County Equalization was set at $166,400. In September 2023, I obtained a building permit to make improvements to the home. The 

majority of the remodel done to the home was to repair the failing foundation, replace the water heater, repair old leaking plumbing, replace the roof, and address 

water damage. I also removed a wall and divided a large bedroom into two rooms. Everything else was cosmetic. I completed those improvements before the Notice 

of Assessment for 2024 was issued. The improvements did not change the footprint, meaning there was zero increase in square footage. 

The 2025 taxable value from the City of Muskegon and Muskegon County Equalization increased by 36.27% to $226,758. The assessed value increased by 59.25% 

to $265,000. The City of Muskegon and Muskegon County Equalization claim the reason for the increase was “Market Adjustment and Remodel”. I argue that the 

repairs made were mandatory to restore the structural integrity of the home. Since I purchased the home, the City of Muskegon has instituted a ban on any new 

short-term rentals in my neighborhood. This ban has drastically impacted the local Real Estate market. Prices have remained relatively flat since the 2023 market 

high when I purchased the home. 

I appealed because property taxes may not increase by more than the rate of inflation or 5% whichever is less. (See THE GENERAL PROPERTY TAX ACT MCL 

211.27a et seq). Property shall be assessed at 50% of its true cash value. (See MCL 211.27a(1). The “taxable value of each parcel of property is the lesser of the 

following: (a) The property's taxable value in the immediately preceding year minus any losses, multiplied by the lesser of 1.05 or the inflation rate, plus all 

additions…., (b) The property's current state equalized valuation.” See MCL 211.27a(2).

The legislature intentionally did not allow an Assessor to increase taxes for a remodel where a homeowner updated his or her home. This means that if the home was 

refurbished by tearing down to the studs and starting over there would be no increase. The only way there can be an increase beyond the rate of inflation or 5% is if 

there is an addition that increases the footprint of the home. That did not happen in this case.

Another example is if a home is destroyed by fire, accident or act of God and must be raised. When the homeowner replaces the home it is not deemed “new 

construction,” The code has an exception for that. 

Based on the plain language of the law, an Assessor is not allowed to increase the taxable value by more than 5% “except for additions”. In this case, the taxable 

value should increase by a factor of 1.031, yielding a taxable value of $171,558. 

I am including the following: 

1.

Purchase Agreement.

2.

Closing Statement

3.

2025 Notice of Assessment

Please let me know if there is anything else that I should submit.

Zachary A Cihak

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

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

If No, check the applicable reason(s):

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 24-205-707-0007-00

Classification of Property:

Real

Residential

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

265000

Current Taxable Value as established by the BOR:

226758

What do you believe is the fair market value (also known as True Cash

Page 4

STATE OF

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.