7260 Owosso Road LLC Petitioner Vs. Township Of Cohoctah 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 

7260 Owosso Road LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-001372 

 

Cohoctah Township, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

ORDER GRANTING PETITIONER’S MOTION FOR RECONSIDERATION 

 

CORRECTED ORDER OF DISMISSAL 

 

On August 25, 2026, Petitioner filed a motion requesting that the Tribunal reconsider the 

Order of Dismissal entered in this case on August 11, 2026. In the motion, Petitioner 

states that the dismissal of this case as a duplicate appeal of MTT Docket No. 26-

001370 was in error. MTT Docket No. 26-001370 involves the valuation of the subject 

property; however, this appeal is regarding the classification of the subject property. 

 

The Tribunal has considered the motion and the case file and finds that Petitioner has 

demonstrated a palpable error relative to the Order of Dismissal that misled the Tribunal 

and the parties and that would have resulted in a different disposition if the error was 

corrected.1 Specifically, MTT Docket No. 26-001370 and this case, while involving the 

same subject property, address distinctly different legal issues and thus are not 

duplicative in nature. 

 

However, it is well established that the Tribunal has no authority over classification 

appeals, which are within the jurisdiction of the State Tax Commission pursuant to MCL 

211.34c(6).2 As such, the Tribunal finds that dismissal of this case remains appropriate 

given the lack of jurisdiction over this matter. 

 

Therefore, 

 

IT IS ORDERED that Petitioner’s Motion for Reconsideration is GRANTED. 

 

IT IS FURTHER ORDERED that the Order of Dismissal is CORRECTED. 

 

Entered: September 4, 2026 

 

 

 

By: /s/ Jason C. Grinnell_ 

cs 

 

1 See MCR 2.119(F)(3). A palpable error is one that is “easily perceptible, plain, obvious, readily visible, 

noticeable, patent, distinct, or manifest.” Luckow v Luckow, 291 Mich App 417, 426 (2011) (quotation 

marks and citation omitted). 

2 See also MCL 205.731.

Page 2

MTT Docket No. 26-001372 

Page 2 of 2 

 

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 

7260 Owosso Road LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-001372 

 

Cohoctah Township, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

ORDER GRANTING PETITIONER’S MOTION FOR RECONSIDERATION 

 

CORRECTED ORDER OF DISMISSAL 

 

On August 25, 2026, Petitioner filed a motion requesting that the Tribunal reconsider the 

Order of Dismissal entered in this case on August 11, 2026. In the motion, Petitioner 

states that the dismissal of this case as a duplicate appeal of MTT Docket No. 26-

001370 was in error. MTT Docket No. 26-001370 involves the valuation of the subject 

property; however, this appeal is regarding the classification of the subject property. 

 

The Tribunal has considered the motion and the case file and finds that Petitioner has 

demonstrated a palpable error relative to the Order of Dismissal that misled the Tribunal 

and the parties and that would have resulted in a different disposition if the error was 

corrected.1 Specifically, MTT Docket No. 26-001370 and this case, while involving the 

same subject property, address distinctly different legal issues and thus are not 

duplicative in nature. 

 

However, it is well established that the Tribunal has no authority over classification 

appeals, which are within the jurisdiction of the State Tax Commission pursuant to MCL 

211.34c(6).2 As such, the Tribunal finds that dismissal of this case remains appropriate 

given the lack of jurisdiction over this matter. 

 

Therefore, 

 

IT IS ORDERED that Petitioner’s Motion for Reconsideration is GRANTED. 

 

IT IS FURTHER ORDERED that the Order of Dismissal is CORRECTED. 

 

Entered: September 4, 2026 

 

 

 

By: /s/ Jason C. Grinnell_ 

cs 

 

1 See MCR 2.119(F)(3). A palpable error is one that is “easily perceptible, plain, obvious, readily visible, 

noticeable, patent, distinct, or manifest.” Luckow v Luckow, 291 Mich App 417, 426 (2011) (quotation 

marks and citation omitted). 

2 See also MCL 205.731.

Page 2

MTT Docket No. 26-001372 

Page 2 of 2 

 

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

7260 OWOSSO ROAD LLC 

: 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.26-01370-TT 

TOWNSHIP OF COHOCTAH 

Respondent(s) 

APPEARANCE 

Please type or neatly print the name and contact information for the attorney or authorized 

representative: 

1. Full name (first, middle initial, last) 

2. Bar License # 

(if applicable) 

KIMBERLY J BOWLIN 

43768 

3. Firm Name (if applicable) 

LAW OFFICES OF KIMBERLY J BOWLIN, PLLC 

3. Address 

830 WEST GRAND RIVER BRIGHTON MI 48116 

4. Telephone No. 

5. E-mail Address 

S10:-0042a:0 

KBOWLIN@BOWLINLAWOFFICE.COM 

1. 

| appear on behalf of 

7260 OWOSSO ROAD LLC 

as 

[/] attorney or [| authorized representative. 

Attopfiey/Representative signature 

KIMBERLY J BOWLIN (P49768) 

[Print/type name of person signing] 

| certify that on this date 

| served a copy of this appearance on the opposing party or their 

representative. 

£24 [aL 

A— 

Date 

Signature 

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

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

pad 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

7260 OWOSSO ROAD LLC 

, 

Petitioner(s) 

Vv 

MOAHR Docket No. 26-001372 

TOWNSHIP OF COHOCTAH 

Respondent(s) 

MOTION FOR RECONSIDERATION 

1. 

| wish this Tribunal to reconsider ORDER OF DISMISSAL DATED AUGUST 11, 2026 

” 

2. 

Good cause exists to grant reconsideration because: 

Dismissal Was based 

on an error; Basan + dismissal wos 

Fie He Issue was pendwry 

11 anothe 04sc and therefore, dhe) 

However, Laid 378 gas not diphcatiie, Pafher, a5 

Tt 

nied 17 

the Cover Sheet fur Ao -L0i37 +s Petition was an 

Come] Reh 

3. 

| ask this Tribunal to grant my request for reconsideration. 

/T7 

J ry 

iY 

5S 

em 

voit” 

Party/Ré&presentative (sign here) 

houser ug 

Kimberly 

I Poushn 

bi 

hove fred, | 

[Print/type nanfe of person signing] 

Petrban i 

Fhatcase. 

| certify that on this date 

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

opposing party or their representative. 

8/04/34, 

—H 

Date 

(sigaHere) 

Tra 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Entire Tribunal Case Information Sheet - Petitioner 

MTT DOCKET NO. 

Section 1: Petitioner's Contact Information 

Filer type: 

Local Unit of Government 

Individual 

First Name 

M.I 

Last Name/Company Name 

Matthew 

Svoboda 

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

5794 Chase Lake Rd 

City or Town 

State 

ZIP Code 

Fowlerville 

Michigan 

48836 

Telephone Number 

5172947774 

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

Svoboda7474@gmail.com 

Section 2: Attorney/Authorized Representative’s Contact Information 

First Name 

M.IL. 

Last Name 

Kimberly 

Bowlin 

Firm Name (if any) 

Law Offices Of Kimberly 

J Bowlin, PLLC 

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

5058 Old US Highway 23 

City or Town 

State 

ZIP Code 

Brighton 

Michigan 

48114 

Telephone Number 

8108442520 

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

khamman@bowlinlawoffice.com 

Sectiem3TISsSUE~_ 

F-Please designate oner 

Classification 

Section 4: Subject Property Information 

How many parcelsare you 

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

appealing? 

7260 Owosso Rd 

4 

Fowlerville

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Michigan 

48836 

Taxing Authority (City or Township) 

County 

Township Of Cohoctah (LIVINGSTON) 

Livingston 

[fyou 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.) 

No 

Section 9: Classification Information 

Parcel Number: 

470230300013 

Current Classification of Property as established by Board of Review: 

Real 

Residential 

What do you believe is the property's classification? 

Real 

Residential 

[fimproved property, how is the property currently being used? 

personal use 

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

residential 

Fee Information 

The filing fee 1s based on the greater of 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 wil be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed. 

If the State Equalized Value or Taxable Value in contention is: 

Your filing fee is: 

$100,000.00 and under 

$250.00 

$100,000.01 to $500,000.00 

$400.00 

$Over $500,000.00 

$600.00 

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00. 

Afee of $250.00 is required for the filing of a Special Assessment Appeal. 

A fee of $250.00 is required for the filing of an Equalization Tax Appeal. 

Afee of $250.00 is required for the filing of a Non-Property Tax Appeal. 

A fee of $150.00 is required for the filing of a Classification Tax Appeal 

Electronic Signature *Typing your name below will serve as your signature 

Petitioner or Attorney/Authorized Representative’s

Page 4

STATE

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001372

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Other

Files

Document Type: Appearance

Attachment File Name: Appearance

Document Type: Motion for Reconsideration

Attachment File Name: Motion for Reconsideration

Fee Information

Filing Fee: $ 50.00

Payment Information

Payment: $ 50.00

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

7260 Owosso Road LLC, 

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 26-001372

Township Of Cohoctah,

Respondent.

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that:

The issue in this case is already pending in another case and, as such, this appeal is 

duplicative and shall be dismissed. 

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 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If

Page 2

MTT Docket No. 26-001372

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. 

By: /s/ Patricia L. Halm

Entered: August 11, 2026

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

7260 Owosso Road LLC, 

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 26-001372

Township Of Cohoctah,

Respondent.

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that:

The issue in this case is already pending in another case and, as such, this appeal is 

duplicative and shall be dismissed. 

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

Page 4

MTT

Page 5

STAT

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Page 1

03/24/2026 12:06 

PM 

2026 BOARD OF REVIEW DECISION 

Assessing Department 

Cohoctah Township 

10518 Antcliff Road 

Fowlerville, MI 48836 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

4702-30-300-013 

7260 OWOSSO RD 

7260 OWOSSO ROAD LLC 

5794 CHASE LAKE ROAD 

SEC 30, TAN-R4E, BEG N 00%24'38"E 715 FT FROM SW COR 

Fowlerville MI 48836 

OF SEC 30, TH N 00%24'38"E 194.6 FT, TH S 89*13'06"E 300 FT, 

TH S 00%24'38"W 194.6 FT, TH N 89*13'06"W 300 FT TO POB, 

PARCEL A, CONT 1.30 AC M/L, SPLIT10/82 FROM 300-001 

THIS PROPERTY IS CLASSIFIED 

201 (COMMERCIAL-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 4702-30-300-013 

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

Board of Review Comments 

[2026 ORIGINAL ASSESSED VALUE 

159,400 

B 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

140,000 

BB 

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

2026 ORIGINAL TAXABLE VALUE 

159,400 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

140,000 

| 

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/0,4677,7-1 87-38254---,00.html

Page 2

Date: 

March 5, 2026 

To: 

Cohoctah Township Board of Review 

10518 Antcliff Road 

Fowlerville, MI 48836 

Re: Appeal of Taxable/Assessed Value and Tax Classification 

Property Address: 7260 Owosso Road, Fowlerville, M1 48836 

Parcel ID: 4702-30-300-013 

Dear Members of the Board of Review, 

| am writing to formally appeal the 2026 assessed and taxable value along with the property tax 

classification of commercial assigned to the property located at 7260 Owosso Road, Fowlerville. 

According to the assessment notice, the property's assessed and taxable value is listed as $159,400, 

implying a True Cash Value of approximately $318,800 under Michigan's 50% assessment standard. 

The property was purchased on May 16, 2024, for $125,000. Because this purchase occurred recently 

and reflects open market conditions, it provides a reliable indication of the property’s True Cash Value. 

Based on this purchase price, the appraisal and signed consent judgment dated 9/8/2025 the true cash 

value should reflect $125,000. To support this appeal, 

| have attached the transfer affidavit, appraisal and 

signed consent judgment. 

In addition, the property is currently zoned residential but tax as commercial. 

The tax classification should reflect the current zoning classification. 

Under Michigan law (MCL 211.27a) and Board of Review guidelines, the Board must consider all 

available evidence of market value, including comparable sales, when determining the True Cash Value 

of property. Recent sales of similar properties in the neighborhood support a lower valuation than 

currently assessed. 

For these reasons, we respectfully request that the Board of Review adjust the assessed value of the 

property to $62,500, reflecting a True Cash Value of approximately $125,000, consistent with market 

conditions and already agreed to by the consent judgment dated 9/8/2025. 

Thank you for your time and consideration of this appeal. Please feel free to contact us if additional 

information is needed. 

Sincerely, 

7 

— 

/ yr 

PE 

oo 

7260 Owosso Rd LLC 

Member: Matthew Svoboda 

Svoboda7474@gmail.com 

517-294-7774 

5794 Chase Lake Rd 

Fowlerville MI 48836

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITWER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

. 

LANSING 

DIRECTOR 

MATTHEW SVOBODA 

: 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No, 24-002512-TT 

TOWNSHIP OF COHOCTAH 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in LIVINGSTON 

County. 

2. Parcel Number: 4702-30-300-013 

4. 

( more than one parcel Is at issue, attach a compistad Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) | Taxable Valus (TV) 

2025 

164500 

164500 

The

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

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Individual 

Local Unit of Government

First Name

Matthew

M.I.

Last Name/Company Name

Svoboda

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

5794 Chase Lake Rd

City or Town

Fowlerville

State

Michigan

ZIP Code

48836

Telephone Number

5172947774

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

Svoboda7474@gmail.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Kimberly

M.I.

Last Name

Bowlin

Firm Name (if any)

Law Offices Of Kimberly J Bowlin, PLLC

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

5058 Old US Highway 23

City or Town

Brighton

State

Michigan

ZIP Code

48114

Telephone Number

8108442520

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

khamman@bowlinlawoffice.com

 

Section 3: Issue 

Please designate one: 

Classification 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

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

7260 Owosso Rd

Fowlerville

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48836

Taxing Authority (City or Township)

Township Of Cohoctah (LIVINGSTON) 

County

Livingston

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.)

No

 

 

Section 9: Classification Information

Parcel Number:

470230300013

Current Classification of Property as established by Board of Review: 

 Real 

Residential

What do you believe is the property’s classification?

Real

Residential

If improved property, how is the property currently being used?

personal use

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

residential

 

Fee Information

The filing fee is based on the greater of 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 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Matthew Svoboda

Payment Information

Amount: 150

Success: True

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Message: ""

Waiver Code:

Transaction Number: 26052586812163

Supporting Waiver Documents:

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

7260 Owosso Road LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001372

Township Of Cohoctah, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: Tribunal Clerk

Entered: August 11, 2026

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

7260 Owosso Road LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 26-001372 

,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received a pleading (i.e., petition or answer) that 

identifies an attorney or authorized representative. However, the attorney or authorized 

representative did not sign the pleading, as required by TTR 229. As such, the attorney 

or authorized representative has not appeared on behalf of the party and an 

appearance must be filed.1 Until an appearance is filed, the answer, evidence, and all 

other documentation, must be served on the opposing party.

By: Tribunal Clerk

Entered: August 11, 2026

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

1 See TTR 229(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

7260 Owosso Road LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

 MTT Docket No. 26-001372 

,

Respondent.

ORDER CORRECTING DOCKET

The Tribunal has considered the file in this case and finds that this appeal was filed in 

the name of Matthew Svoboda. The documentation filed with the petition indicates, 

however, that the record owner of the property and proper petitioner in this matter is 

7260 Owosso Road LLC. The docket should therefore be corrected to reflect the same, 

with the originally listed Petitioner as the authorized representative. The noted error is 

properly corrected under the misnomer doctrine.1 Therefore, 

IT IS ORDERED that the docket shall be CORRECTED as identified above. 

By: /s/ Patricia L. Halm

Entered: August 11, 2026

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

1 See Vanco 1 LLC v Grand Rapids, unpublished per curiam opinion of the Court of Appeals, issued 

November 18, 2014 (Docket No. 317305).

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Page 1

03/24/2026 12:06 

PM 

2026 BOARD OF REVIEW DECISION 

Assessing Department 

Cohoctah Township 

10518 Antcliff Road 

Fowlerville, MI 48836 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

4702-30-300-013 

7260 OWOSSO RD 

7260 OWOSSO ROAD LLC 

5794 CHASE LAKE ROAD 

SEC 30, TAN-R4E, BEG N 00%24'38"E 715 FT FROM SW COR 

Fowlerville MI 48836 

OF SEC 30, TH N 00%24'38"E 194.6 FT, TH S 89*13'06"E 300 FT, 

TH S 00%24'38"W 194.6 FT, TH N 89*13'06"W 300 FT TO POB, 

PARCEL A, CONT 1.30 AC M/L, SPLIT10/82 FROM 300-001 

THIS PROPERTY IS CLASSIFIED 

201 (COMMERCIAL-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 4702-30-300-013 

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

Board of Review Comments 

[2026 ORIGINAL ASSESSED VALUE 

159,400 

B 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

140,000 

BB 

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

2026 ORIGINAL TAXABLE VALUE 

159,400 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

140,000 

| 

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/0,4677,7-1 87-38254---,00.html

Page 2

Date: 

March 5, 2026 

To: 

Cohoctah Township Board of Review 

10518 Antcliff Road 

Fowlerville, MI 48836 

Re: Appeal of Taxable/Assessed Value and Tax Classification 

Property Address: 7260 Owosso Road, Fowlerville, M1 48836 

Parcel ID: 4702-30-300-013 

Dear Members of the Board of Review, 

| am writing to formally appeal the 2026 assessed and taxable value along with the property tax 

classification of commercial assigned to the property located at 7260 Owosso Road, Fowlerville. 

According to the assessment notice, the property's assessed and taxable value is listed as $159,400, 

implying a True Cash Value of approximately $318,800 under Michigan's 50% assessment standard. 

The property was purchased on May 16, 2024, for $125,000. Because this purchase occurred recently 

and reflects open market conditions, it provides a reliable indication of the property’s True Cash Value. 

Based on this purchase price, the appraisal and signed consent judgment dated 9/8/2025 the true cash 

value should reflect $125,000. To support this appeal, 

| have attached the transfer affidavit, appraisal and 

signed consent judgment. 

In addition, the property is currently zoned residential but tax as commercial. 

The tax classification should reflect the current zoning classification. 

Under Michigan law (MCL 211.27a) and Board of Review guidelines, the Board must consider all 

available evidence of market value, including comparable sales, when determining the True Cash Value 

of property. Recent sales of similar properties in the neighborhood support a lower valuation than 

currently assessed. 

For these reasons, we respectfully request that the Board of Review adjust the assessed value of the 

property to $62,500, reflecting a True Cash Value of approximately $125,000, consistent with market 

conditions and already agreed to by the consent judgment dated 9/8/2025. 

Thank you for your time and consideration of this appeal. Please feel free to contact us if additional 

information is needed. 

Sincerely, 

7 

— 

/ yr 

PE 

oo 

7260 Owosso Rd LLC 

Member: Matthew Svoboda 

Svoboda7474@gmail.com 

517-294-7774 

5794 Chase Lake Rd 

Fowlerville MI 48836

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITWER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

. 

LANSING 

DIRECTOR 

MATTHEW SVOBODA 

: 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No, 24-002512-TT 

TOWNSHIP OF COHOCTAH 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in LIVINGSTON 

County. 

2. Parcel Number: 4702-30-300-013 

4. 

( more than one parcel Is at issue, attach a compistad Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) | Taxable Valus (TV) 

2025 

164500 

164500 

The

Page 4

MTT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Individual 

Local Unit of Government

First Name

Matthew

M.I.

Last Name/Company Name

Svoboda

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

5794 Chase Lake Rd

City or Town

Fowlerville

State

Michigan

ZIP Code

48836

Telephone Number

5172947774

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

Svoboda7474@gmail.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Kimberly

M.I.

Last Name

Bowlin

Firm Name (if any)

Law Offices Of Kimberly J Bowlin, PLLC

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

5058 Old US Highway 23

City or Town

Brighton

State

Michigan

ZIP Code

48114

Telephone Number

8108442520

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

khamman@bowlinlawoffice.com

 

Section 3: Issue 

Please designate one: 

Classification 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

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

7260 Owosso Rd

Fowlerville

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48836

Taxing Authority (City or Township)

Township Of Cohoctah (LIVINGSTON) 

County

Livingston

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.)

No

 

 

Section 9: Classification Information

Parcel Number:

470230300013

Current Classification of Property as established by Board of Review: 

 Real 

Residential

What do you believe is the property’s classification?

Real

Residential

If improved property, how is the property currently being used?

personal use

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

residential

 

Fee Information

The filing fee is based on the greater of 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 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Matthew Svoboda

Payment Information

Amount: 150

Success: True

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Message: ""

Waiver Code:

Transaction Number: 26052586812163

Supporting Waiver Documents:

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