Record Finder / 26-002734-TT
Michigan
Ailene Bitnar Petitioner V Township Of Whitefish Respondent
- Petitioner
- Ailene Bitnar
- Respondent
- Township Of Whitefish
Case overview
- Docket number
- 26-002734-TT
- Status
- Answer Due
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Chippewa
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 6 | Proof of Service of Misc Documents was received. | Not recorded | Not recorded | 10/08/2026 | Not recorded | Download |
| 5 | Response to Order - Answer | Not recorded | Not recorded | 10/08/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Response to Order - Answer | Not recorded | Not recorded | 10/08/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 10/02/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 10/02/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 07/21/2026 | $125.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
2026 Bitnar SC Proof of Service.pdfRead complete document text →
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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 Petitioner(s) v MTT Docket No. _____________________________, Respondent(s) PROOF OF SERVICE ___________________________________ states that on ___________________ he/she [Name of person serving/mailing petition] [date of service] served a copy of the ___________________ relative to the above-captioned matter upon: [Provide name and address of the party/people being served] ________________________________________________ ________________________________________________ ________________________________________________ ________________________________________________ _________________________________________ [Signature of person who is serving/mailing copy] _________________________________________ [Print/type name of person serving/mailing copy] Ailene Bitnar 26-002734 Whitefish Township Tina Fuller 10-9-2026 Respondents Answer 17-016-204-006-00 Michael & Ailene Bitnar 13870 N Whitefish Rd Paradise MI 49768 Tina Fuller
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING MTT DOCKET NO. ______________________ Section 1: Respondent’s Contact Information Unit of Government Mailing Address (No., Street, P.O. Box or Rural Route): City or Town: State: ZIP Code: Telephone Number: Email Address (do not enter unless you want MTT to send all correspondence via email): Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name: M.I.: Last Name: Firm Name (if any): Mailing Address (No., Street, P.O. Box or Rural Route): City or Town: State: ZIP Code: Telephone Number: Email Address (do not enter unless you want MTT to send all correspondence via email): Section 3: Subject Property Information Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings. Attach a separate sheet if necessary. Yes No Not Applicable Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue? Yes No 26-002734 Tina Fuller Kinross MI 49752 17165 S Deer Run Rd 906-630-9055 WhitefishTwpAssessor@gmail.com
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING Section 4: Explain Your Answer to this Appeal 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 July December If the July or December BOR revised the assessment(s) at issue, did it have authority? Yes 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? Yes If yes, explain No Is Petitioner appealing from a State Tax Commission Order? Yes 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: Classification of Property: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Assessed Value (also known as State Equalized Value) established by the Board of Review: Taxable Value established by the Board of Review: What do you believe is the fair market value (also known as true cash value)? What do you believe is the assessed value? (multiply true cash value by .5) What do you believe is the taxable value? (cannot exceed assessed value) Signature *Required Respondent or Attorney/Authorized Representative’s Signature: /s/ The True Cash Value "the usual selling price" of the subject property is $148,000 for the year 2026. This value is based on vacant property sales with River Frontage. The attached 2026 land value sales study indicates land with river frontage to have a fair market value of $310 a front foot based on sales of property between 04-01-2023 and 03-31-2025. The property's water frontage of 1150 feet along the Shelldrake River (AKA S Branch of Betsy River) was determined using the Township's QGIS system and its possible use as a residential property. The property has seasonal access through DNR ORV trails as shown on attached aerial views. The State Equalized Value as determined each year is calculated at 50% of True Cash Value which is 74,000. 74,000 148,000 Tina Fuller Section 211.27a(6) of the General Property Tax Act (transfer of ownership) 17-016-204-006-00 74,000 74,000
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING PAPER FILING INSTRUCTIONS FOR ANSWER TO VALUATION/UNCAPPING APPEAL Follow these instructions for filing this Small Claims answer form. For questions that are not answered by these instructions, please visit the Tribunal’s website at www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. Mail the completed form to: Michigan Tax Tribunal 611 W. Ottawa St., Lansing, MI 48933 U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909 Other Carriers (UPS, FedEx, DHL): 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906 Section 1: Respondent’s Contact Information: If the respondent is a unit of government, the “Respondent” is not the assessor, Respondent is the unit of government filing the answer to the petition (i.e. city or township). If the respondent is not a unit of government, Respondent is the party or parties (i.e., taxpayer) filing the answer to the petition. Provide the name, address and daytime phone number for the respondent. Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information: If Respondent is a unit of government, Respondent must be represented by an attorney or authorized representative (i.e., assessor) to file an answer to the petition. If Respondent is not a unit of government (i.e., taxpayer), Respondent does not have to be represented by an attorney or authorized representative to file an answer to the petition. If Respondent is using an attorney or authorized representative, that attorney or authorized representative must provide all information requested in Section 2 of the Answer Form. If Respondent elects to have an attorney or authorized representative, only the attorney or authorized representative will receive notices and documents from the Tribunal. IMPORTANT: If the contact information for Respondent or Respondent’s attorney or authorized representative, if listed, includes an email address, the Tribunal will use that email address
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STA
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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: 26-002734 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Respondent Files Document Type: Response to Order - Answer Attachment File Name: SC Answer Valuation- Bitnar Document Type: Proof of Service: Misc Documents Attachment File Name: 2026 Bitnar SC Proof of Service Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Printed on 10/08/2026 Parcel Number: 016-204-006-00 Jurisdiction: WHITEFISH TOWNSHIP County: Chippewa Grantor Grantee Sale Price Sale Date Inst. Type Terms of Sale Liber & Page Verified By Prcnt. Trans. PHILLIPPE ROBERT J BITNAR MICHAEL D & AILENE 32,500 09/19/2025 WD 03-ARM'S LENGTH 1433/700 PROPERTY TRANSFER 100 HOMAN CHRISTINA M TRUSTEE PHILLIPPE ROBERT J 12,000 02/02/2017 QC 21-NOT USED/OTHER 1249:000592 DEED 100.00 Property Address Owner's Name/Address BITNAR MICHAEL D & AILENE L 13870 N WHITEFISH RD PARADISE, MI 49768 Tax Description SEC 4 T49N R6W THAT PART OF N 1/2 OF NE 1/4 OF NW 1/4 & THAT PART OF N 1/2 OF S 1/2 OF NE 1/4 OF NW 1/4 LY W OF THE SOUTH BRANCH BETSY (SHELLDRAKE) RIVER. Comments/Influences Class: RESIDENTIAL-VACAN Zoning: Building Permit(s) Date Number Status School: WHITEFISH SCHOOLS P.R.E. 0% Map #: 2026 Est TCV 147,926 Improved X Vacant Public Improvements Dirt Road Gravel Road Paved Road Storm Sewer Sidewalk Water Sewer Electric Gas Curb Street Lights Standard Utilities Underground Utils. Topography of Site Level Rolling Low High Landscaped Swamp Wooded Pond Waterfront Ravine Wetland Flood Plain Who When What Land Value Estimates for Land Table RIVER.RIVER FRONTAGE * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason Value RIVER FRONTAGE1150.00 379.00 0.4149 1.0000 310 100 147,926 1150 Actual Front Feet, 10.01 Total Acres Total Est. Land Value = 147,926 Year Land Value Building Value Assessed Value Board of Review Tribunal/ Other Taxable Value 2026 74,000 0 74,000 74,000M 74,000U 2025 12,500 0 12,500 12,500S 2024 12,500 0 12,500 12,500S 2023 12,500 0 12,500 12,500S
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4 SEN TR Ti Ly A , 1 MEH a va & - oF anim I L A J 0162040 XT IRA 16:2052001:00 8 of 204:007-00,
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ray ret dep oiler sabes on lara aman with waterkont very few sie Whites Zale study dates for 2026 (04-01-2023 to 03-31-2025) LAND THE ADJUSTMENT = 2028 0.00% BALE 3TUDY for 2028 Wax year Auarage Infistion Risse per year 0.00% per month 018-056-023-20 Whietsh 116.00 ooo ooo 2023 ano 21 $224,300 [1 224,500 224,900 224,900 1832.79 0.00 aon 018-826-0240 Whiefsh 116.00 ooo ooo 2023 500 7 §150,000 [1] 160,000 150,000 150,000 137831 0.00 aon 018-850-008-00 Whietsn 70.00 ooo Doo 2023 £00 13 $120,000 [3 120000 120,000 120,000 T1439 0.00 son 015-621-012-00 Whietsh 100.00 ooo Doo 2024 00 o 110,000 o 110.000 110,000 110,000 1100.00 0.00 aon 015-T20-016-00 Whietsn 102.00 [1] ooo 2023 1180 = 109,300 o 109.500 103,300 109,900 WTTAE 0.00 son 021-310-008-00 Bay Milz 54.55 oa 000 2024 1100 1 130,300 o 130.500 130,300 130,900 137804 0.00 son D1E-TE0-028-00 Whietsn 102.50 om 000 024 1100 1 %129,300 o 129.500 129,300 129,900 128732 0.00 LL median value 102.00 oe 0.00 128,800 128,800 137804 aREF| FREI 15186-00430 Whiefizn 72 oo Doo 2003 70a 13 $32,700 o 327m 12.700 22.700 44786 0.00 aon 915-283-006-0 Whietzn EEL [-1-] mse 2024 00 B #135,000 o 135.000 135,000 135,000 498.09 2.62 12,386.32 015-283-008-20 Whietsh EEL ono Doo 2024 70a 7 342,500 o Az.500 42,500 42,500 122.78 0.00 aon B15-374-025-10 Whietsh M2 15448 118 2024 soa 5 345,000 o 45.000 45000 25000 22277 1.44 38,135.68 median value ET] = 1 £3,750 43760 9583 0.57 #DMN 031-482-014-00 Bay Mil 00 [1] LT 200 El $55,000 o E5000 55,000 55,000 asn00 ET sont 031-485-028-00 Bay Mills 100.00 om oop 2013 1200 24 $55,000 1 65,000 55,000 55,000 850.00 som son T15-134-038-00 Wheeszn 150.00 ooo ooo 2024 1000 1° 135,000 © 135000 135,000 135,000 800.00 son aon 015-252-007-00 Wheetzn 2EED0 1EED0 1242 036 1000 -2 $215,000 0 215,000 215,000 215,000 T4853 oan aon 033-024-002-25 Chippewa 187.50 ooo ooo 2024 1000 1° $40,000 o 40,000 20,000 20,000 21231 sont sont 033-024-002-75 Chippewa 305.00 ooo ooo 2024 100 LL] 450,000 [ so.800 50,000 50,000 18383 som sont megian vale 188 x = 86,000 BEDI0 BE0.00 Foo om [wm w Land Values. [= tor 2828 Median Fig Miscizn Dapih] Median Land value isdian par FE Superir Bay Fig 100 125.500 1370.00 Rwer Frontage 158 - 33750 310.00 interior Lake Fig Eg) = EEO00 50.00 ** median frntage for deta sty b based on 5 ‘sntire datas frontages not [ut sso The median = ress tan statistic because IL calulated based on toe mistdle value of an codered detail, making It les
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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: 26-002734 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Respondent Files Document Type: Response to Order - Answer Attachment File Name: 2026 Binder Record Combined Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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i Vif iiss OY ~ i TOWNSHIP PARADISE, MICHIGAN 49768 eS H i LF To the attention of the Tax Tribunal; May 20, 2026 My name is Scott Erickson, and [ am currently the Chairman of the Whitefish Township Board of Review, and I have held this position for the past 12+ years. I am writing this letter for two reasons: to support the Bitnar’s petition, and to have a question answered, which 1 believe will occur with your decision in the Bitnar's case. The question being: is it correct assessing procedure to flat rate the value of categories of property while disregarding each parcel’s differences? Although 1 voted to deny the Bitnar’s petition during the March 2026 BOR meeting, 1 did so under duress and confusion. My vote relied on the 30+ years of assessing experience that Mrs. Turner claims she has, although her methods baffled me. Mrs. Turner, our new assessor as of about August 2025, informed the Board at the March 2026 meeting that the previous assessing for the Township had been done incorrectly. One way she corrected the 2026 assessing was by flat rating the value of numerous property categories without regard for the incompatible features of individual parcels. This action caused me great confusion as I find it to be completely illogical. Our previous assessors recognized the differences in value as shown in our assessment records. In the Bitnar case, their river front property, which has no road access, no utility access, and a narrow river consisting of what most people would consider a creek, was assessed at the same rate as the Tahquamenon river frontage, a river with an average width of 200 feet, and which in many places is accessible by a year round county maintained road with utilities provided. 1 argued the differences must be taken into account, but the other board members, in my opinion, agreed with Mrs. Turner, and 1 reluctantly went along with because I had no one to ask if flat rating the value of parcels was the correct way to assess properties. Mrs, Turner also flat rated the values of other property categories such as; inland lake frontage, Lake Superior shoreline frontage, and vacant land acreage, all of which is illogical in my uneducated opinion. In conclusion, 1 ask the Tribunal to consider the vast differences between the Bitnar’s river front parcel, and the developed river front parcels that Mrs. Turner claims to be comparable. 1 believe your decision will answer my question regarding flat rating the value of properties, and will be very helpful in my decision making in the future as Chairman of the Board of Review. Thank you for taking the time to read my letter. Scott Erickson BT Eaton Chairman of the Whitefish Township Board of Review 7052 M-123 Paradise Mi. 49768
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03/24/2026
02:54
BM
2026 BOARD OF REVIEW DECISION
FROM
WHITEFISH TOWNSHIP
ASSESSOR TINA M FULLER
17165 S DEER RUN RD
KINROSS, MI 49752
NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL:
PROPERTY IDENTIFICATION: {Parcel Code required. Property address
and legal description optional.):
BITNAR MICHAEL D & AILENE L
016-204-006-00
13870 N WHITEFISH RD
PARADISE, MI 49768
SEC 4 T49N R6W THAT PART OF N 1/2 OF NE 1/4 OF NW 1/4
& THAT PART OF N 1/2 OF § 1/2 OF NE 1/4 OF NW 1/4LY W
OF THE SOUTH BRANCH BETSY (SHELLDRAKE) RIVER.
THIS PROPERTY IS 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 016-204-006-00
They have made the following determination based on the information you supplied.
Board of Review Comments
REASON: PARCEL IS LANDLOCKED- NO PUBLIC OR PRIVATE ROAD. ADJOINING TO STATE PROPERTY.
DISCUSSION: REVALUATION OF RIVERFRONT PROPERTY
MOTION BY ERICKSON TO DENY PETITION
VOTE ALL AYES
MOTION CARRIED
[2026 ORIGINAL ASSESSED VALUE
74,000
2026 "BOARD OF REVIEW" ASSESSED VALUE
74,000
(If the above amounts are the same, no revisions have occured)
2026 ORIGINAL TAXABLE VALUE
74,000
2026
"BOARD OF REVIEW" TAXABLE VALUE
74,000
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."
hitp://www.michigan,gov/taxtrib/0,4677,7-187-38254---,00.htm!Page 3
Whitefish Township PO BOX 350 PARADISE, MI 49768 TREASURER@WHITEFISHTOWNSHIPMI.GOV Please enter any name or mailing address corrections in the space below 2262 MAIL TO 016-204-006-00 BITNAR MICHAEL D & AILENE L 13870 N WHITEFISH RD PARADISE, MI 49768 Bill Number: 001389 Property Number: 016-204-006-00 Make check payable to: Whitefish Township AND RETURN WITH TOP PORTION OF THIS BILL POSTMARKS ARE NOT ACCEPTED FOR PAID RECEIPT, ENCLOSE A POSTAGE PAID ENVELOPE 2026 SUMMER TOTAL AMOUNT DUE $898.88 Due Date: 9/14/2026 Detach along the perforation and keep the bottom portion as your receipt 2026 Property Number: 016-204-006-00 OWNER: BITNAR MICHAEL D & AILENE L a 2a) E Summer Tax Receipt Whitefish Township | BILL MAY BE PAID TO ABOVE TOWNSHIP 7/1/2026 THROUGH 9/14/2026. AFTER WHICH, ADD 1% PER MONTH AND PAY THE TOWNSHIP TREAS. WITHOUT PENALTY UNTIL 3/1/2027. AFTER 3/1/2027, YOU MUST PAY CHIPPEWA CO. TREAS. FOR DELINQUENT AMOUNT DUE CALL COUNTY 906-635-6308 Taxable Value Property Number STATE ED TAX 6.00000 444.00 74,000 016-204-006-00 COUNTY ALLOC 6.02700 445.99 Assessed Value Bill Number 74,000 001389 State Equalized Value School District 74,000 17160 WHITEFISH SCHOOLS *% PRE, QA, QF, CP, or IP exemption: Property Class 0 402 RESIDENTIAL-VACANT *An Exemption as Homeowner's
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Whitefi
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Individual Local Unit of Government: First Name Ailene M.I. Last Name Bitnar Mailing Address (No., Street, P.O. Box or Rural Route) 13870 N Whitefish Point Road POB 366 City or Town Paradise State Michigan ZIP Code 49768 Telephone Number 9064403294 E-mail Address thelakehouseinparadise@gmail.com 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 parcel N/A Property Address (No., Street) 016-204-006-00 City or Town Paradise County Chippewa State Michigan ZIP Code 49768 Taxing Authority (City or Township) Township Of Whitefish (CHIPPEWA) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Taxable Value Only (calculation) Uncapping of Taxable Value Please Explain the Reason for this Appeal:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 the property has no shoreline quality, the water access is non navicable, there are no desireable amenities (no sandy beach, muddy, less usable, not easy to get to-30 foot drop, there is no long-term appreciation potential, there would be environmental regulations imposed because the property is landlocked, there is deminishing returnns on additional footage (each additional footage contributes less to the overall effectiveness and productivity of land; no access to electricity, land locked. The property can not be accessed by any public or private road. It is surrounded on three sides by private property and on the 4th side, State property. We do not have easement access through any private or state land property parcels, there is no road/trial on state land to access the property via vehicle to improve it. You must walk by foot. The land can not be improved or built upon. During the BoR hearing the assessor "blanketed" all waterfront property regardless of the land's individual features to $1041/acre and $310/foot water/river front. She increased all river/water front property by blanket policy and her quote "I didn't consider puny riverfront" There are no recent sales available to obtain a FMV for this property to warrant the property value increase from $12,500 TV/AF/SEV to $74,000 TV/AV/SEV. An assessor CAN NOT blanket increase property value. The fair market value for 13 acres is $1,000/Acre. The president of the BoR is ignorant to the fact that the assessor can not blanket tax increase property (see attached letter) The current 74,000 is a 492% increase from $1200. There WILL NOT BE A MARKET DEMAND ON THIS PROPERTY at the current assessed value of $6,000/acre. There is NO possible way someone will purchase this 13 acre parcel for $74,000 which will not make this parcel marketable. The assessed value of this vacant land is not even 50% of the MV. All three TV/AF/SEV are the same 74,000. This parcel sets on a BRANCH of the Betsy River which isn't even a river and we are being blanket taxed for "waterfront" property the same as if it were on Lake Superior. WE have received a letter of support for our petition from the Chairman of the Whitefish Township BoR, copy attached. Jurisdictional Issues: Did you protest the assessment at a Board of Review? Yes If Yes, check which Board of Review you attended: March If No, please check the applicable reason(s): Year(s) Under Appeal: .5 Valuation Information for Each Parcel under Appeal: Parcel Number: 016-204-006-00 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 74000 Current Taxable Value as established by the Board of Review: 74000 What do you believe is the fair market value? 13000
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 6500 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Ailene Bitnar Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. 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. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? No
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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 Ailene Bitnar, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002734 Township Of Whitefish, 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: October 2, 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
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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 Ailene Bitnar, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002734 Township Of Whitefish, 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: October 2, 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
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i Vif iiss OY ~ i TOWNSHIP PARADISE, MICHIGAN 49768 eS H i LF To the attention of the Tax Tribunal; May 20, 2026 My name is Scott Erickson, and [ am currently the Chairman of the Whitefish Township Board of Review, and I have held this position for the past 12+ years. I am writing this letter for two reasons: to support the Bitnar’s petition, and to have a question answered, which 1 believe will occur with your decision in the Bitnar's case. The question being: is it correct assessing procedure to flat rate the value of categories of property while disregarding each parcel’s differences? Although 1 voted to deny the Bitnar’s petition during the March 2026 BOR meeting, 1 did so under duress and confusion. My vote relied on the 30+ years of assessing experience that Mrs. Turner claims she has, although her methods baffled me. Mrs. Turner, our new assessor as of about August 2025, informed the Board at the March 2026 meeting that the previous assessing for the Township had been done incorrectly. One way she corrected the 2026 assessing was by flat rating the value of numerous property categories without regard for the incompatible features of individual parcels. This action caused me great confusion as I find it to be completely illogical. Our previous assessors recognized the differences in value as shown in our assessment records. In the Bitnar case, their river front property, which has no road access, no utility access, and a narrow river consisting of what most people would consider a creek, was assessed at the same rate as the Tahquamenon river frontage, a river with an average width of 200 feet, and which in many places is accessible by a year round county maintained road with utilities provided. 1 argued the differences must be taken into account, but the other board members, in my opinion, agreed with Mrs. Turner, and 1 reluctantly went along with because I had no one to ask if flat rating the value of parcels was the correct way to assess properties. Mrs, Turner also flat rated the values of other property categories such as; inland lake frontage, Lake Superior shoreline frontage, and vacant land acreage, all of which is illogical in my uneducated opinion. In conclusion, 1 ask the Tribunal to consider the vast differences between the Bitnar’s river front parcel, and the developed river front parcels that Mrs. Turner claims to be comparable. 1 believe your decision will answer my question regarding flat rating the value of properties, and will be very helpful in my decision making in the future as Chairman of the Board of Review. Thank you for taking the time to read my letter. Scott Erickson BT Eaton Chairman of the Whitefish Township Board of Review 7052 M-123 Paradise Mi. 49768
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03/24/2026
02:54
BM
2026 BOARD OF REVIEW DECISION
FROM
WHITEFISH TOWNSHIP
ASSESSOR TINA M FULLER
17165 S DEER RUN RD
KINROSS, MI 49752
NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL:
PROPERTY IDENTIFICATION: {Parcel Code required. Property address
and legal description optional.):
BITNAR MICHAEL D & AILENE L
016-204-006-00
13870 N WHITEFISH RD
PARADISE, MI 49768
SEC 4 T49N R6W THAT PART OF N 1/2 OF NE 1/4 OF NW 1/4
& THAT PART OF N 1/2 OF § 1/2 OF NE 1/4 OF NW 1/4LY W
OF THE SOUTH BRANCH BETSY (SHELLDRAKE) RIVER.
THIS PROPERTY IS 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 016-204-006-00
They have made the following determination based on the information you supplied.
Board of Review Comments
REASON: PARCEL IS LANDLOCKED- NO PUBLIC OR PRIVATE ROAD. ADJOINING TO STATE PROPERTY.
DISCUSSION: REVALUATION OF RIVERFRONT PROPERTY
MOTION BY ERICKSON TO DENY PETITION
VOTE ALL AYES
MOTION CARRIED
[2026 ORIGINAL ASSESSED VALUE
74,000
2026 "BOARD OF REVIEW" ASSESSED VALUE
74,000
(If the above amounts are the same, no revisions have occured)
2026 ORIGINAL TAXABLE VALUE
74,000
2026
"BOARD OF REVIEW" TAXABLE VALUE
74,000
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."
hitp://www.michigan,gov/taxtrib/0,4677,7-187-38254---,00.htm!Page 3
Whitefish Township PO BOX 350 PARADISE, MI 49768 TREASURER@WHITEFISHTOWNSHIPMI.GOV Please enter any name or mailing address corrections in the space below 2262 MAIL TO 016-204-006-00 BITNAR MICHAEL D & AILENE L 13870 N WHITEFISH RD PARADISE, MI 49768 Bill Number: 001389 Property Number: 016-204-006-00 Make check payable to: Whitefish Township AND RETURN WITH TOP PORTION OF THIS BILL POSTMARKS ARE NOT ACCEPTED FOR PAID RECEIPT, ENCLOSE A POSTAGE PAID ENVELOPE 2026 SUMMER TOTAL AMOUNT DUE $898.88 Due Date: 9/14/2026 Detach along the perforation and keep the bottom portion as your receipt 2026 Property Number: 016-204-006-00 OWNER: BITNAR MICHAEL D & AILENE L a 2a) E Summer Tax Receipt Whitefish Township | BILL MAY BE PAID TO ABOVE TOWNSHIP 7/1/2026 THROUGH 9/14/2026. AFTER WHICH, ADD 1% PER MONTH AND PAY THE TOWNSHIP TREAS. WITHOUT PENALTY UNTIL 3/1/2027. AFTER 3/1/2027, YOU MUST PAY CHIPPEWA CO. TREAS. FOR DELINQUENT AMOUNT DUE CALL COUNTY 906-635-6308 Taxable Value Property Number STATE ED TAX 6.00000 444.00 74,000 016-204-006-00 COUNTY ALLOC 6.02700 445.99 Assessed Value Bill Number 74,000 001389 State Equalized Value School District 74,000 17160 WHITEFISH SCHOOLS *% PRE, QA, QF, CP, or IP exemption: Property Class 0 402 RESIDENTIAL-VACANT *An Exemption as Homeowner's
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Whitefi
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Individual Local Unit of Government: First Name Ailene M.I. Last Name Bitnar Mailing Address (No., Street, P.O. Box or Rural Route) 13870 N Whitefish Point Road POB 366 City or Town Paradise State Michigan ZIP Code 49768 Telephone Number 9064403294 E-mail Address thelakehouseinparadise@gmail.com 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 parcel N/A Property Address (No., Street) 016-204-006-00 City or Town Paradise County Chippewa State Michigan ZIP Code 49768 Taxing Authority (City or Township) Township Of Whitefish (CHIPPEWA) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Taxable Value Only (calculation) Uncapping of Taxable Value Please Explain the Reason for this Appeal:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 the property has no shoreline quality, the water access is non navicable, there are no desireable amenities (no sandy beach, muddy, less usable, not easy to get to-30 foot drop, there is no long-term appreciation potential, there would be environmental regulations imposed because the property is landlocked, there is deminishing returnns on additional footage (each additional footage contributes less to the overall effectiveness and productivity of land; no access to electricity, land locked. The property can not be accessed by any public or private road. It is surrounded on three sides by private property and on the 4th side, State property. We do not have easement access through any private or state land property parcels, there is no road/trial on state land to access the property via vehicle to improve it. You must walk by foot. The land can not be improved or built upon. During the BoR hearing the assessor "blanketed" all waterfront property regardless of the land's individual features to $1041/acre and $310/foot water/river front. She increased all river/water front property by blanket policy and her quote "I didn't consider puny riverfront" There are no recent sales available to obtain a FMV for this property to warrant the property value increase from $12,500 TV/AF/SEV to $74,000 TV/AV/SEV. An assessor CAN NOT blanket increase property value. The fair market value for 13 acres is $1,000/Acre. The president of the BoR is ignorant to the fact that the assessor can not blanket tax increase property (see attached letter) The current 74,000 is a 492% increase from $1200. There WILL NOT BE A MARKET DEMAND ON THIS PROPERTY at the current assessed value of $6,000/acre. There is NO possible way someone will purchase this 13 acre parcel for $74,000 which will not make this parcel marketable. The assessed value of this vacant land is not even 50% of the MV. All three TV/AF/SEV are the same 74,000. This parcel sets on a BRANCH of the Betsy River which isn't even a river and we are being blanket taxed for "waterfront" property the same as if it were on Lake Superior. WE have received a letter of support for our petition from the Chairman of the Whitefish Township BoR, copy attached. Jurisdictional Issues: Did you protest the assessment at a Board of Review? Yes If Yes, check which Board of Review you attended: March If No, please check the applicable reason(s): Year(s) Under Appeal: .5 Valuation Information for Each Parcel under Appeal: Parcel Number: 016-204-006-00 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 74000 Current Taxable Value as established by the Board of Review: 74000 What do you believe is the fair market value? 13000
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 6500 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Ailene Bitnar Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. 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. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? No
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