Alan E Davidson Petitioner V Township Of Conway 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

Alan E Davidson, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001511

Township Of Conway,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on July 27, 2026, and the default has been timely cured. The documents curing 

the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: October 1, 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 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 E Davidson, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001511

Township Of Conway,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on July 27, 2026, and the default has been timely cured. The documents curing 

the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: October 1, 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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26-001511 

Section 1: Respondent’s Contact Information 

Unit of Government 

Township of Conway 

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

P.O. Box 1157 

City or Town: 

State: 

ZIP Code: 

Fowlerville 

Ml 

[48836 

met 

(517) 223-0358 EXT 108 

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

assessor@conwaymi.gov 

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

Eronde 

IC 

“Kogafs ky 

Firm Name (if any): 

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

P.0. Box 

11ST 

City or Town: 

State: 

ZIP C 

Fowlerville 

| 

JK&3(s 

Telephone Number: 

517 223-0358 

Ext 

|OF 

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

osesSe rw Conway mi. 

gov 

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. Attacha 

separate sheet if necessary. 

O Yes 

a No 

Not Applicable 

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

Yes 

No

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

A transfer of ownership occured on October 7, 2025. In accordacne to MCL 211.27a(3) 

an uncapping event occured for the 2026 assessment roll. The sales study conducted 

for Conway Township vacant land for the residential class was completed and showed 

the market value at $8,246 per acre. Wet woods are valued at 10% of the market 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)? I] Yes 

[J No 

If yes, check which BOR Petitioner attended: [4 March 

[] uly 

[J December 

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

O 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 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[ves 

MnNo 

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? 

MCL 211.272 

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

Parcel Number 

4 

4 -24-400-027 

Classification of Property: 

~~ Real 

Personal [J (check one) 

Agricultural 

0 

~~ Commercial [1 

Industrial [1 

Residential 

Timber-Cutover [J 

~~ Developmental (0 

Utility [J (check one)

Page 3

L-4035a 

Parcel No. 4701-24-400-027 

Michigan Department of Treasury 

3128 (Rev. 12-25) 

2026 Taxable Value Calculations Worksheet 

Issued under authority of PA 206 of 1893. Filing is mandatory. 

Petition No. 

__1 

This form must be completed by the Board of Review (BOR) and made part of the Board of Review Record 

whenever a change is made to an individual parcel of property which causes Taxable Value to change. 

SECTION 1 

To be completed if the BOR changes Assessed Value. 

By Assessor 

By BOR 

2026 ASSESSEA VAIUE ...ooevivvirieiiercrieiiee 

cies 

esses eerie 

assess sess ssaensene = 

75,700 

76,500 

2026 Tentative SEV 

= 

76,500 

X 

1.000 

2026 Assessed Value 

2026 Tentative Equalization Factor 

2026 Tentative SEV = 

76,500 

By BOR 

SECTION 2 To be completed if the BOR changes the losses or additions to be used in the Capped Value formula or 

grants a poverty exemption. 

By Assessor 

By BOR 

2025 Final Taxable Value as set by Assessor, Board of Review or Michigan 

Tax Tribunal (Enter number into column labeled "By Assessor.")..........c.co....... = 

22,653 

22,653 

AMOUNE 

Of LOSSES .vivieiiriiiieieienieee 

secrete steers sien caesar serene = 

0 

0 

(See page 11 and 12 of STC Bulletin #3 of 1995 for formulas) 

0 

0 

Amount 

of Additions ...... 

(See pages 6-11 of STC Bulletin # 3 of 

1995 

for formulas.) 

IMPORTANT 

See STC Bulletin #3 of 1997 for change to formula for Replacement Construction. 

2026 Capped Value 

= 

( 

22,653 

- 

0 

yX 

1.027 

+ 

0 

2026 Taxable Value 

Losses 

IRM 

Additions 

2026 Capped Value 

= 

23,264 

By BOR 

SECTION 3 To be completed if the BOR changes the uncapping percentage. 

By Assessor 

By BOR 

UNcapping PEICENE ......ocuviiciiiic cies 

2026 Tentative Taxable Value is the lesser of the 2026 Capped Value or the 2026 Tentative SEV, unless there has been a 

transfer of ownership. 

If there has been a transfer of ownership, the taxable value is equal to the SEV.

Page 4

Parcel Number: 

4701-24-400-027 

Jurisdiction: 

CONWAY TOWNSHIP 

County: 

Livingston 

Pri

Grantor 

[Grantee 

Sale 

Sale 

"Inst. 

Terms 

of Sale 

Liber 

Price 

Date 

Type 

& Page 

SNYDER, 

JOSHUA 

DAVIDSON ALAN 

115,000] 10/06/2025 

[wD 

03=ARM"S LENGTH 

25-020316 

[SNYDER, 

JAMES 

M 

& RUTH 

SNYDER, 

JOSHUA 

75,200( 

07/19/2019 

|wD 

09-FAMILY/RELATED ENTITY 

|2019-01943

Property Address 

Class: 

RESIDENTIAL-VACAN (Zoning: 

Building Permit(s) 

Date 

SHERWOOD 

RD 

SchooT: 

FOWLERVILLE COMMUNITY SCHS 

P.R.E. 

0% 

qual. 

Ag. 

Owner's Name/Address 

VAP 

FS 

AVIDSON ALAN 

119007 IRVING 

ST 

Livonia, 

MI 

48152 

2026 

Est TCV 152,922 

[Improved 

| 

X [vacant 

| 

Land value Estimates 

for Land Table 401RU.RURAL RESID

PubTic 

Improvements 

Description 

Tax 

Description 

4701-24-400-027 

SEC 24 T4NR3E COMM AT 

S 1/4 COR TH 

N89*21'45"E 508.90 

FT TH N02*09'48"w 

600.00 

FT TO 

POB N02%09'48"w 139.68 

FT TH 

NO7*36'41"E 222.02 

FT TH N02*09'48"w 

760.53 

FT TH N89%21'34"E 782.83 

FT TH 

S02*01'05"E 1119.94 

FT TH S89%21'34"w 

817.69 

FT TO 

POB 20.30 

FT M/L 

PARCEL F-2

Page 5

0

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001511

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

Party Filing Document 

Respondent

Files

Document Type: Amended Answer

Attachment File Name: 20260728104419465

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Alan E Davidson,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001511

Township Of Conway,

Respondent.

ORDER OF DEFAULT

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

Respondent failed to properly complete the answer. See TTR 281. Respondent must 

complete the answer by providing all information required by each applicable section 

and return the completed answer within 14 days of the entry of this order. Information 

on Small Claims answers can be found on our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

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

above, within 14 days of the entry of this order.1 

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

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

By: /s/ Patricia L. Halm

Entered: July 27, 2026

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-001511

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

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

Alan E Davidson,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001511

Township Of Conway,

Respondent.

ORDER OF DEFAULT

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

Respondent failed to properly complete the answer. See TTR 281. Respondent must 

complete the answer by providing all information required by each applicable section 

and return the completed answer within 14 days of the entry of this order. Information 

on Small Claims answers can be found on our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

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

above, within 14 days of the entry of this order.2 

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

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

By: /s/ Patricia L. Halm

Entered: July 27, 2026

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5).

Page 4

MTT Docket No. 26-001511

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

Alan E Davidson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001511

Township Of Conway,

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.

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.

Page 2

MTT Docket No. 26-001511

Page 2 of 2

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

Mediation is a voluntary process where a mediator facilitates communication between 

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

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

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

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

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

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

Alan E Davidson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001511

Township Of Conway,

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.

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

Page 4

MTT

Page 5

S

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 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26-001511 

Section 1: Respondent’s Contact Information 

Unit of Government 

Township of Conway 

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

P.O. Box 1157 

City or Town: 

State: 

ZIP Code: 

Fowlerville 

MI 

48836 

TTT(517) 223-0358 EXT 108 

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

assessor@conwaymi.gov 

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

First Name: 

M.L: 

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. 

[ves 

[No 

WM NotApplicable 

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

[J Yes 

No

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

A transfer of ownership occured on October 7, 2025. In accordacne to MCL 211.27a(3) 

an uncapping event occured for the 2026 assessment roll. The sales study conducted 

| 

for Conway Township vacant land for the residential class was completed and showed 

| 

the market value at $8,246 per acre. Wet woods are valued at 10% of the market 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 

O No 

If yes, check which BOR Petitioner attended: rv] March 

a July 

a December 

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

O 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 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

OO ves 

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? 

MCL 211.27a 

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

Parcel Number: 4701-24-400-027 

Classification of Property: 

~~ Real 

Personal [J (check one) 

Agricultural 

J 

Commercial [1 

Industrial [J 

Residential 

Timber-Cutover [1 

~~ Developmental [J 

Utility [J (check one)

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

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-001511

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Conway (LIVINGSTON)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

N/A

M.I. 

Last Name

N/A

Firm Name (if any)

N/A

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

N/A

City or Town

N/A

State

Michigan

ZIP Code

48836

Telephone Number

5172230358

E-mail Address

assessor@conwaymi.gov

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

N/A 

Does the subject property have a principal residence exemption of 50% or more?

No

 

Please Explain Your Answer to this Appeal:

Page 2

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

A transfer of ownership occurred on October 7, 2025. In accordance to MCL 211.27a(3) an uncapping event occurred for the 2026 assessment roll. The sales study 

conducted for Conway Township vacant land for the residential class was completed and showed the market value at $8,246 per acre. Wet woods are valued at 

10% of the market value.

 

Jurisdictional Issues:

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

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

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

If the July or December Board of Review revised the assessment(s) at issue, did it have authority? 

If yes, please 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, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

2026-02-20

Under what statutory section was the taxable value uncapped?

MCL 211.27a

 

 

Valuation Information:

Parcel Identification Number:

4701-01-400-027

Classification of Property: Real (check one)

Page 3

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

 Residential (check one)

Current Assessed Value as established by the Board of Review:

76500

Current Taxable Value as established by the Board of Review:

76500

What do you believe is the fair market value?

153922

What do you believe is the taxable value?

76500

 

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

Respondent’s Signature: 

/s/ Brande K. Nogafsky

Attorney or Authorized Agent’s Signature:

/s/

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

RECEIVED 

APR 23 2026 

MICHIGAN TAX TRIBUNAL 

 §1A7E oF MICHIGAN 

GRETCHEN WHITMER 

GOVERNOR 

LANSING 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

TranInfo:4b06 

26114655-1 

04/22/26 

Chk: 

1425 

Ant: $126.00 

ID: 

ALAN DAVIDSON 

MARLON [. BROWN, DPA 

DIRECTOR 

VALUATION / UNCAPPING 

PROPERTY TAX APPEAL PETITION FORM 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.L 

Last Name/Company Name 

Alan 

{=A 

Davidson 

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

19007 Irving St 

City or Town 

State 

ZIP Code 

Livonia 

MI 

48152 

Telephone Number 248-756-2497 

mrshobbihorse@gmail.com 

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

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

} 

First Name 

MLL 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Cade 

Telephone Number 

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

Section 3: Subject Prop erty Information suse the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

appealing? 

1 

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

[7 ves 

No** 

**If No, you must file separate appeals for each parcel 

Property Address (No., Street) 

6424 Sherwood Road Parcel F2

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check at that apply) 

True Cash and Taxable Value 

[J Taxable Value Only (calculation) 

Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

In Oct of 2025, we purchased this vacant 20.3 acre parcel at 6424 Sherwood Rd in Conway Township for the purpose 

of having a small farm. The property had sat on the market for 180 days prior to our purchase. The property currently 

has no structures on it and no utilities. Our understanding was that the property had been vacant and not being used 

for anything since 2018. It was a fallow field, formerly used to grow hay. Even though the property had been perc 

tested, most of it is unusable for building because it holds so much water. At that time, the property was homesteaded 

and classified agricultural. 

In Feb 2026, we received an assessment from Conway Twp that showed a proposed assessment of 83,700 up from 

72,500. It also showed a proposed reclassification from agricultural to residential. The result was an almost 500% 

increase in the property taxes. (The taxes were also uncapped adding to the increase) 

After we appealed at the March Board of Review, they agreed that 1.95 acres of the property is wet woods and 

unusable for building. So, they are proposing lowering the assessed value to 76,500. Still an overassessment from 

what we paid for it and what it was appraised for on 9/22/25. 

We propose that the assessment be lowered to a more fair value, closer to what we paid for it, which was $115,000 or 

to the appraised value which is $130,000. Being that the property had sat on the market for 180 days prior to our 

purchase, we believe we would have a very hard time selling it for what the Twp says it's worth. 

Section 6: Jurisdictional Issues 

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

Yes 

OJ No 

If Yes, check which BOR you attended: 

March 

O July 

[| December 

If No, please check the applicable reason(s): 

Jil] Not required to attend 

£3 Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

0 Appealing within 35 days of State Tax Commission Order 

[| Appealing within 35 days of receipt of Notice of Uncapping 

0 Other 

If you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

TANSIHG 

DIRECTOR 

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

Parcel Number: 4201 -24-400-0.7 

Classification of Property: 

~~ Real 

Personal [] (check one) 

Agricultural 

Commercial 

J 

Industrial (J 

Residential 

Timber-Cutover [J 

~~ Developmental [J 

Utility [J (check one) 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 76500 

76500 

What do you believe is the fair market value (also known as true cash value)? 

115000 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .8) 

57 500 

assessed value) 57 500 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

[1 ves 

No 

If you answered yes to the above question, you are not required to pay any filing fees. 

Ifthe property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. Ifyou are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 

If your property is residential property (see MCL 205.762) and 

the State Equalized

Page 4

Michig

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

Alan E Davidson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001511

Township Of Conway,

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: May 27, 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 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 E Davidson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001511

Township Of Conway,

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: May 27, 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

RECEIVED 

APR 23 2026 

MICHIGAN TAX TRIBUNAL 

 §1A7E oF MICHIGAN 

GRETCHEN WHITMER 

GOVERNOR 

LANSING 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

TranInfo:4b06 

26114655-1 

04/22/26 

Chk: 

1425 

Ant: $126.00 

ID: 

ALAN DAVIDSON 

MARLON [. BROWN, DPA 

DIRECTOR 

VALUATION / UNCAPPING 

PROPERTY TAX APPEAL PETITION FORM 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.L 

Last Name/Company Name 

Alan 

{=A 

Davidson 

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

19007 Irving St 

City or Town 

State 

ZIP Code 

Livonia 

MI 

48152 

Telephone Number 248-756-2497 

mrshobbihorse@gmail.com 

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

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

} 

First Name 

MLL 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Cade 

Telephone Number 

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

Section 3: Subject Prop erty Information suse the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

appealing? 

1 

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

[7 ves 

No** 

**If No, you must file separate appeals for each parcel 

Property Address (No., Street) 

6424 Sherwood Road Parcel F2

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check at that apply) 

True Cash and Taxable Value 

[J Taxable Value Only (calculation) 

Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

In Oct of 2025, we purchased this vacant 20.3 acre parcel at 6424 Sherwood Rd in Conway Township for the purpose 

of having a small farm. The property had sat on the market for 180 days prior to our purchase. The property currently 

has no structures on it and no utilities. Our understanding was that the property had been vacant and not being used 

for anything since 2018. It was a fallow field, formerly used to grow hay. Even though the property had been perc 

tested, most of it is unusable for building because it holds so much water. At that time, the property was homesteaded 

and classified agricultural. 

In Feb 2026, we received an assessment from Conway Twp that showed a proposed assessment of 83,700 up from 

72,500. It also showed a proposed reclassification from agricultural to residential. The result was an almost 500% 

increase in the property taxes. (The taxes were also uncapped adding to the increase) 

After we appealed at the March Board of Review, they agreed that 1.95 acres of the property is wet woods and 

unusable for building. So, they are proposing lowering the assessed value to 76,500. Still an overassessment from 

what we paid for it and what it was appraised for on 9/22/25. 

We propose that the assessment be lowered to a more fair value, closer to what we paid for it, which was $115,000 or 

to the appraised value which is $130,000. Being that the property had sat on the market for 180 days prior to our 

purchase, we believe we would have a very hard time selling it for what the Twp says it's worth. 

Section 6: Jurisdictional Issues 

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

Yes 

OJ No 

If Yes, check which BOR you attended: 

March 

O July 

[| December 

If No, please check the applicable reason(s): 

Jil] Not required to attend 

£3 Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

0 Appealing within 35 days of State Tax Commission Order 

[| Appealing within 35 days of receipt of Notice of Uncapping 

0 Other 

If you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

TANSIHG 

DIRECTOR 

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

Parcel Number: 4201 -24-400-0.7 

Classification of Property: 

~~ Real 

Personal [] (check one) 

Agricultural 

Commercial 

J 

Industrial (J 

Residential 

Timber-Cutover [J 

~~ Developmental [J 

Utility [J (check one) 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 76500 

76500 

What do you believe is the fair market value (also known as true cash value)? 

115000 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .8) 

57 500 

assessed value) 57 500 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

[1 ves 

No 

If you answered yes to the above question, you are not required to pay any filing fees. 

Ifthe property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. Ifyou are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 

If your property is residential property (see MCL 205.762) and 

the State Equalized

Page 4

Michig

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.