Record Finder / 25-002829-TT
Michigan

Alan Coon, Petitioner V Township Of Casco, Respondent

Petitioner
Alan Coon
Respondent
Township Of Casco

Case overview

Docket number
25-002829-TT
Status
Hearing Set - SC
CaseType
SC Property
Division
Small Claims Division
County
Allegan
Judge
Welton, Samantha M

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
14Proof of Service of Misc Documents was received.Not recordedNot recorded10/23/2026Not recordedDownload
13DocumentationNot recordedNot recorded10/23/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
12Notice of HearingNot recordedNot recorded09/15/2026Not recordedDownload
11A hearing has been scheduledNot recordedNot recorded09/15/2026Not recordedNot recorded
10Notice of FilingNot recordedNot recorded11/05/2025Not recordedDownload
9Proof of service of petition was received.RESPNot recorded09/18/2025Not recordedDownload
8Attachments to the Answer were filedNot recordedNot recorded09/18/2025Not recordedDownload
7Answer was receivedNot recordedNot recorded09/18/2025Not recordedDownload
6Attachments to the Answer were filedNot recordedNot recorded09/18/2025Not recordedDownload
5Answer was receivedNot recordedNot recorded09/18/2025Not recordedDownload
4Petition has been verifiedPET109/09/2025Not recordedDownload
3Notice of Docket Number SCNot recordedNot recorded09/09/2025Not recordedDownload
2Attachments to the Petition were filedNot recordedNot recorded07/23/2025Not recordedDownload
1A petition was received.PETNot recorded07/23/2025$200.00Download

Documents

MTT Proof of Service (2027-10-23) re.Documentation.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Alan Coon and Elizabeth Wagner 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-002829-TT 

Township Of Casco 

i 

Respondent(s) 

PROOF OF SERVICE 

Sally A. Taylor 

states that on October 23, 2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petitioner's Documentation 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Kelly Jellison, Casco Township Assessor 

7104 107th Avenue 

South Haven, MI 49090 

ooo At 

[Signature of person(wjo is serving/mailing copy] 

Sally A. Taylor 

[Print/type name of person serving/mailing copy]

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MTT Documentation (2026-10-23).pdfRead complete document text →
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Address 

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1150 EDGEWATER TERRACE 

SOUTH HAVEN, MI 49090 

Parcel #02-180-011-00 

Property Owner: COON ALAN & WAGNER ELIZABETH 

Property Information (2025) 

Tax Information (2024) 

Delinquent Tax Information 

Owner and Taxpayer Information 

COON ALAN & WAGNER ELIZABETH 

Owner 

1148 ORCHARD LAKE DR 

SOUTH HAVEN, MI 49090 

Taxpayer 

SEE OWNER INFORMATION 

General Information for Tax Year 2025 

Property Class 

401 RESIDENTIAL-IMPROVED 

School District 

SOUTH HAVEN PUBLIC SCHOOLS

Page 8

INPUT 

Unit 

02 - CASCO TOWNSHIP 

Assessed Value 

$330,000 

Taxable Value 

$295,248 

State Equalized Value 

$330,000 

Date of Last Name Change 

03/03/2025 

Notes 

Census Block Group 

Exemption 

Principal Residence Exemption Information 

Homestead Date 

10/13/1998 

Principal Residence Exemption 

2025 

2024 

Previous Year Information 

Year 

MBOR Assessed 

2024 

$729,000 

2023 

$725,700 

June 1st 

0.0000% 

0.0000% 

Final SEV 

$729,000 

$725,700 

Final 

0.0000% 

Final Taxable 

$286,371 

$272,735

Page 9

Land Information 

Zoning Code 

R-2LO 

Land Value 

$500,000 

Renaissance Zone 

No 

ECF Neighborhood 

LAKE MICHIGAN 

Lot Dimensions/Comments 

Total Acres 

0.359 

Land Improvements 

$0 

Renaissance Zone Expiration Date 

Mortgage Code 

Neighborhood Enterprise Zone 

No 

Lot(s) 

Frontage 

Lot1 

125.00 ft 

Legal Description 

Total Frontage: 125.00 ft 

Depth 

125.00 ft 

Average Depth: 125.00 ft 

LOTS 11&12 & S 1/2 LOT 10 GLENN SHORES SEC 6 TIN R16W (06).

Page 10

Sale History 

Sale Date 

Sale Price 

09/20/2013 

$485,000.00 

09/07/2000 

$0.00 

Instrument 

Grantor 

WD

Page 11

Year

Page 12

3

Page 13

15

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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: 25-002829

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Documentation

Attachment File Name: MTT Documentation (2026-10-23)

Document Type: Proof of Service: Misc Documents

Attachment File Name: MTT Proof of Service (2027-10-23) re.Documentation

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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SC_Notice_of_Telephonic_Hearing.2026-09-15_15-36-39.pdfRead complete document text →
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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

Alan Coon,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-002829

Township Of Casco, 

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 16, 2026 

HEARING TIME:

11:15 AM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

922645801 

 

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. 25-002829

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

Page 3

MTT Docket

Page 4

M

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SC-Notice_of_Filing_of_Answer.2025-11-05_16-39-58.0000.pdfRead complete document text →
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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

Alan Coon,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002829

Township Of Casco,

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. 25-002829

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

Page 3

STATE

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Page 1

Mm, 

bo 

Ly 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Alan Coon 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-002829 

Casco Twp (Allegan County) 

Respondent(s) 

PROOF OF SERVICE 

Kelly Jellison 

states that on 09/18/2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Property Tax Appeal Answer Form _ relative to the above-captioned matter upon; 

[Provide name and address of the party/people being served] 

Alan Coon 

1150 Edgewater Terrace 

South Haven MI 49090 

BL edn, 

{Signaturg/of person who is serving/mailing copy] 

) 

P 

Kelly Jellison 

[Print/type name of person serving/mailing copy]

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Page 1

6. Assessor Change Reason(s):

LEGAL DESCRIPTION:

Email Address:

Phone:

Name:

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

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

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

THIS IS NOT A TAX BILL

X

No

Yes

Notice of Assessment, Taxable Valuation, and Property Classification

Michigan Department of Treasury,

1019 (Rev, 10-24)

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

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

The 2025 Inflation rate Multiplier is: 1.031

1. TAXABLE VALUE:

SOUTH HAVEN, MI 49090

% Exempt As "Qualified Agricultural Property":

PARCEL IDENTIFICATION

-280,700

330,000

-280,700

PROPERTY ADDRESS:

No

X

Yes

PRINCIPAL RESIDENCE EXEMPTION

SOUTH HAVEN MI 49090

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

PARCEL NUMBER:

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.

L-4400

FROM CASCO TOWNSHIP-ALLEGAN COUNTY

KELLY JELLISON ASSESSOR

53710 PULVER RD 

THREE RIVERS, MI 49093

03-02-180-011-00

COON ALAN & WAGNER ELIZABETH

1150 EDGEWATER TERRACE

1148 ORCHARD LAKE DR

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT:

CURRENT

TENTATIVE AMOUNT

YEAR:

PRIOR AMOUNT

YEAR:

CHANGE FROM

PRIOR YEAR TO

CURRENT YEAR

2024

2025

286,371

295,248

8,877

2. ASSESSED VALUE:

448,300

729,000

3. TENTATIVE EQUALIZATION FACTOR:

1.000

4. STATE EQUALIZED VALUE (SEV):

729,000

WAS NOT

2024

% Exempt As "Homeowners Principal Residence":

.00%

% Exempt As "MBT Industrial Personal":

.00%

.00%

% Exempt As "MBT Commercial Personal":

.00%

PLEASE TAKE NOTICE THAT THE BOARD OF REVIEW WILL MEET AT THE TOWNSHIP HALL,107TH AVE, SOUTH HAVEN, MI

49090 TO EXAMINE AND REVIEW THE 2025 ASSESSMENT ROLL. THE BOARD WILL CONVENE ON THE FOLLOWING DATES

FOR THE HEARING OF APPEALS OF ASSESSMENTS OR TAXABLE VALUES, POVERTY EXEMPTIONS, AND PARCEL

CLASSIFICATION APPEALS AND/OR CURRENT YEAR QUALIFIED AGRICULTURAL DENIALS. PLEASE CALL TO SCHEDULE AN

APPOINTMENT. WEDNESDAY, MARCH 12TH, 2025, 9:00 AM TO 12:00 PM AND 1:00 PM TO 4:00 PM, AND THURSDAY, MARCH

13TH, 2025 2:00 PM TO 5:00 PM AND 6:00 PM TO 9:00 PM.

Market Adjustment

(269) 591-0289

KELLY JELLISON

LOTS 11&12 & S 1/2 LOT 10 GLENN SHORES SEC 6 T1N R16W (06).

401

Residential

401

Residential

Page 2

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 211.9o.

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

To claim a PRE, complete the “Principal Residence Exemption Affidavit” (Form 2368) and file it with your township or city of the year of

the claim. A valid affidavit filed on or before June 1 allows an owner to receive a PRE on the current year summer and winter tax levy and

subsequent tax levies so long as it remains the owner’s principal residence. A valid affidavit filed after June 1 and on

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05._Property_Tax_Appeal_Answer_Form_Valuation_Poverty_Classification.5322df0c-208a-48dc-8547-591809a0618a.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-002829

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Casco (ALLEGAN)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Kelly

M.I.

Last Name

Jellison

Firm Name (if any)

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

7104 107th Ave

City or Town

South Haven

State

Michigan

ZIP Code

49090

Telephone Number

269-591-0289

Fax Number

E-mail Address

kelly@assessingsolutions.com

Section 3: Subject Property Information

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

No

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

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, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Property is assessed at 50% of true cash value

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

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*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? 

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? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

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?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

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 the BOR? 

If Yes, check which BOR Petitioner attended:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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: 

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

Parcel Identification Number:

02-180-011-00

Classification of Property:

Real 

Residential

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

330,000

Current Taxable Value as established by the BOR:

295,248

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

660,000

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

330,000

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Kelly S Jellison

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Page 1

6. Assessor Change Reason(s):

LEGAL DESCRIPTION:

Email Address:

Phone:

Name:

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

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

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

THIS IS NOT A TAX BILL

X

No

Yes

Notice of Assessment, Taxable Valuation, and Property Classification

Michigan Department of Treasury,

1019 (Rev, 10-24)

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

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

The 2025 Inflation rate Multiplier is: 1.031

1. TAXABLE VALUE:

SOUTH HAVEN, MI 49090

% Exempt As "Qualified Agricultural Property":

PARCEL IDENTIFICATION

-280,700

330,000

-280,700

PROPERTY ADDRESS:

No

X

Yes

PRINCIPAL RESIDENCE EXEMPTION

SOUTH HAVEN MI 49090

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

PARCEL NUMBER:

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.

L-4400

FROM CASCO TOWNSHIP-ALLEGAN COUNTY

KELLY JELLISON ASSESSOR

53710 PULVER RD 

THREE RIVERS, MI 49093

03-02-180-011-00

COON ALAN & WAGNER ELIZABETH

1150 EDGEWATER TERRACE

1148 ORCHARD LAKE DR

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT:

CURRENT

TENTATIVE AMOUNT

YEAR:

PRIOR AMOUNT

YEAR:

CHANGE FROM

PRIOR YEAR TO

CURRENT YEAR

2024

2025

286,371

295,248

8,877

2. ASSESSED VALUE:

448,300

729,000

3. TENTATIVE EQUALIZATION FACTOR:

1.000

4. STATE EQUALIZED VALUE (SEV):

729,000

WAS NOT

2024

% Exempt As "Homeowners Principal Residence":

.00%

% Exempt As "MBT Industrial Personal":

.00%

.00%

% Exempt As "MBT Commercial Personal":

.00%

PLEASE TAKE NOTICE THAT THE BOARD OF REVIEW WILL MEET AT THE TOWNSHIP HALL,107TH AVE, SOUTH HAVEN, MI

49090 TO EXAMINE AND REVIEW THE 2025 ASSESSMENT ROLL. THE BOARD WILL CONVENE ON THE FOLLOWING DATES

FOR THE HEARING OF APPEALS OF ASSESSMENTS OR TAXABLE VALUES, POVERTY EXEMPTIONS, AND PARCEL

CLASSIFICATION APPEALS AND/OR CURRENT YEAR QUALIFIED AGRICULTURAL DENIALS. PLEASE CALL TO SCHEDULE AN

APPOINTMENT. WEDNESDAY, MARCH 12TH, 2025, 9:00 AM TO 12:00 PM AND 1:00 PM TO 4:00 PM, AND THURSDAY, MARCH

13TH, 2025 2:00 PM TO 5:00 PM AND 6:00 PM TO 9:00 PM.

Market Adjustment

(269) 591-0289

KELLY JELLISON

LOTS 11&12 & S 1/2 LOT 10 GLENN SHORES SEC 6 T1N R16W (06).

401

Residential

401

Residential

Page 2

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 211.9o.

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

To claim a PRE, complete the “Principal Residence Exemption Affidavit” (Form 2368) and file it with your township or city of the year of

the claim. A valid affidavit filed on or before June 1 allows an owner to receive a PRE on the current year summer and winter tax levy and

subsequent tax levies so long as it remains the owner’s principal residence. A valid affidavit filed after June 1 and on

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-002829

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Casco (ALLEGAN)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Kelly

M.I.

Last Name

Jellison

Firm Name (if any)

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

7104 107th Ave

City or Town

South Haven

State

Michigan

ZIP Code

49090

Telephone Number

269-591-0289

Fax Number

E-mail Address

kelly@assessingsolutions.com

Section 3: Subject Property Information

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

No

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

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, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Property is assessed at 50% of true cash value

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

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*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? 

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? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

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?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

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 the BOR? 

If Yes, check which BOR Petitioner attended:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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: 

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

Parcel Identification Number:

02-180-011-00

Classification of Property:

Real 

Residential

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

330,000

Current Taxable Value as established by the BOR:

295,248

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

660,000

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

330,000

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Kelly S Jellison

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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: Individual 

First Name

Alan

M.I.

Last Name/Company Name

Coon

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

1148 Orchard Lake Drive

City or Town

South Haven

State

Michigan

ZIP Code

49090

Telephone Number

(312) 498-5996

Fax Number

E-mail Address

elizabeth_wagner@sbcglobal.net

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

First Name

Sally

M.I.

Last Name

Taylor

Firm Name (if any)

Passaro, Kahne, Taylor, DeFrancesco & Thompson Law Offices PLLC

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

685 W. Main Street

City or Town

Benton Harbor

State

Michigan

ZIP Code

49022

Telephone Number

269-983-0325

Fax Number

E-mail Address 

sallytaylor@passarokahne.com

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]

1150 Edgewater Terrace

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

South Haven

Michigan

49090

Taxing Authority (City or Township)

Township Of Casco (ALLEGAN)

County 

Allegan

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

Over the last several years, Parcel 03-02-180-011-00 has experienced significant erosion resulting in a severely negative impact on the property itself and its value. 

While the values have been decreased for similarly situated properties located within the vicinity and even adjacent to the Property, the Owner’s Property has not 

received the same valuation or adjustment. Rather, the Property, in particular its land value, is valued substantially higher than comparable and even superior 

properties. The land value for the parcel located immediately to the south of the Owner’s Property is valued at $400/frontage foot. Applying this standard to Parcel 

03-02-180-011-00 and accounting for the Property’s actual building features, the Property’s taxable value and assessed value should by 104,933.

Additional Owner: Elizabeth Wagner

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):

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: 03-02-180-011-00

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

330000

Current Taxable Value as established by the BOR:

295248

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

209866 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

104933

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

104933

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to

Page 4

STA

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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

Alan Coon,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002829

Township Of Casco,

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 9, 2025

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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

Alan Coon,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002829

Township Of Casco,

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 9, 2025

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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Page 1

CT — 

2025 BOARD OF REVIEW DECISION ~~" 

CASCO TOWNSHIP-ALLEGAN 

COUN 

KELLY JELLISON ASSESSOR 

53710 PULVER RD 

THREE RIVERS, MI 49093 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL 

PROPERTY IDENTIFICATION. 

and egal description optima ©) 

C00 Tuned. Property adress 

03-02-180-011-00 

1150 EDGEWATER TER 

COON ALAN & WAGNER ELIZABET 

1148 

LAKE DR 

SOUTH HAVEN MI 49090 

LOTS 11&12 

& S 12 LOT 10 GLENN SHORES SEC 6 TIN 

RIEW (06). 

ssessor 

at the address listed above or call if you have any questions. 

BC 

le ree TVA

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01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.74245692-5e18-4723-b38f-a1a422171733.pdfRead complete document text →
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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: Individual 

First Name

Alan

M.I.

Last Name/Company Name

Coon

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

1148 Orchard Lake Drive

City or Town

South Haven

State

Michigan

ZIP Code

49090

Telephone Number

(312) 498-5996

Fax Number

E-mail Address

elizabeth_wagner@sbcglobal.net

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

First Name

Sally

M.I.

Last Name

Taylor

Firm Name (if any)

Passaro, Kahne, Taylor, DeFrancesco & Thompson Law Offices PLLC

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

685 W. Main Street

City or Town

Benton Harbor

State

Michigan

ZIP Code

49022

Telephone Number

269-983-0325

Fax Number

E-mail Address 

sallytaylor@passarokahne.com

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]

1150 Edgewater Terrace

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

South Haven

Michigan

49090

Taxing Authority (City or Township)

Township Of Casco (ALLEGAN)

County 

Allegan

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

Over the last several years, Parcel 03-02-180-011-00 has experienced significant erosion resulting in a severely negative impact on the property itself and its value. 

While the values have been decreased for similarly situated properties located within the vicinity and even adjacent to the Property, the Owner’s Property has not 

received the same valuation or adjustment. Rather, the Property, in particular its land value, is valued substantially higher than comparable and even superior 

properties. The land value for the parcel located immediately to the south of the Owner’s Property is valued at $400/frontage foot. Applying this standard to Parcel 

03-02-180-011-00 and accounting for the Property’s actual building features, the Property’s taxable value and assessed value should by 104,933.

Additional Owner: Elizabeth Wagner

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):

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: 03-02-180-011-00

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

330000

Current Taxable Value as established by the BOR:

295248

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

209866 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

104933

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

104933

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to

Page 4

STA

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