Albert R Kricher Petitioner V Township Of Richland 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

Albert R Kricher,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002251

Township Of Richland,

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. 26-002251

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

Albert R Kricher,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002251

Township Of Richland,

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

Page 4

MT

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

Page 1

RECEIVED 

i 

JUN 80 2026 

MICHIGAN TAX TRIBUNAL 

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. 26002251 

Section 1: Respondent’s Contact Information 

Unit of Government 

Richland Township 

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

1180 N Hemlock Rd. 

City or Town: 

State: 

ZIP Code: 

Hemlock 

- 

—- 

Telephone Number: 989 R 642 

. 2097 

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

assessing@richlandtownshipmi.com 

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

) 

First Name: 

Mi: 

tast Name: 

Frank 

J 

Roenicke 

Firm Name (if any): 

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

1180 N hemlock Rd 

City or Town: 

State: 

ZIP Code: 

Hemlock 

- 

= 

Telephone Number: 989.642.2097 

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

assessing@richiandtownship.com 

Section 3: Subject Property information 

Are the parcals listed by Petitioner contiguous or adjoining? 

If no, list all parcels that are adjoining in separate groupings. Attach a 

separate sheet if necessary. 

Oves 

[Jno 

Not Applicable 

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

[3 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 

The assessment does not exceed 50% of the true cash value. The taxable value 

increase did not exceed the inflation rate as determined by the State of Michigan 

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: id March 

[1 duty 

[J December 

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

[mn] No 

If yas, cite the Board's authority. 

Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? [7] Yes 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[mm] 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? 

No uncapping occurred 

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

P 

| 

Number: 

seem 

22 12 2 23 1003 002 

Classification of Property: 

Realld 

Personal [J {check one} 

Agricultural 

Commercial [J 

Industrial [7 

Residential 

(1 

Timber-Cutover [J 

Developmental 

J 

Utility (J {check one)

Page 3

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Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Albert R. Kricher 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No, 26-002251 

Township of Richland 

, 

Respondent(s) 

PROOF 

OF SERVICE 

Frank Roenicke 

states that on 6/25/2026 

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] 

Gregory P. Kricher, 1361 N Miller Rd. Saginaw Mi. 48609 

Michigan Tax Tribunal, PO Box 30232, Lansing Mi. 48909 

[Signature of person who is serving/mailing copy] 

Frank Roenicke 

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

Page 5

4 

3 

9 

8 

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[=] 

township 

1180 

N Hew sbilh 2026 

Hemlock, 

MI 

48626 

& 

FIRST- CLASS 

gi 

% 

US POSTAGE 

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¢ zpass2s 

 § 

0006140015 

— 

. 

Received 

Michigan 

re Te boot 

p.0. Bow 30232 

JUN 30 20% 

on ST 

Me. 

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£3 

“Hg 909 

LARA 

pelle he Bledel,

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

Albert R Kricher,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002251

Township Of Richland,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.1 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).2 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2026 tax year(s) only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 9, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

1 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

2 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

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

Albert R Kricher,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002251

Township Of Richland,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.3 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).4 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2026 tax year(s) only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 9, 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

3 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

4 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

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

RELiviY 

MAY 06 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

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. Ifyou do not submit this document, you may be held in 

Section 1: Petitioner’s Contact Information 

Company Name 

Last Name/ 

LLY 

0 

% 

Ci 

SF Huon 

MTT to send all correspondence via email) 

= cher 

nter unless 

ence via email) 

“1 not el 

(= 

Section 3: Subjec 

mation *use the multiple parcel form for additional, contiguous parcels. 

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

[| Yes* 

[ml] No** 

nd all correspond 

2m 

How many parcels are you 

appealing? 

**|f No, you must file separate appeals for each parcel 

Property Address (No., 

D 

City or Town 

O 

S 

4

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 4: Check which of the 

ealin 

J 

True Cash and Taxable Value 

following 

you are a 

(check all that apply) 

5) Taxable Value Only (calculation) 

Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

; 

1 

Pre erty Nasal 

been divided 

1a approx. 

50 

Years. 

Mother 

pacsed 

awa 

Veavina 

2 children ina Wi 

and a ‘east admost 

Te 

wal 

“aaveaae 

ta a 

coll 

House. 

woes 

attached 

to 

oper F 

he 

£ 

Lion 

+ Sooke 

Vouse 

wLoas sold 

. House ae 

oD ton 

+he 

pro 

ox 

as one Lot. Title insurance, messed, wp Bt, 

k 

Nouse. Was sold 

» 

put 

Prog hy + 

house. to qe ther 

Tr YeoX almost 

year to 

aet 

i asyreat 

J 

Theee, 

eh \dren apt 

almost ¢yual poveels. in « cow. 

5) 

childs 

arcel 

15 

29.59 

oaevxes Yaable, value 

30 31% 

ro 

fp 

pavee\ 

18 3% 29 

acres taxable value 20 54 

es 

Section 6: Jurisdictional Issues 

LL, 

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

CI No 

If Yes, check which BOR you attended: $< March 

[ml] July 

[m] December 

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

Od Not required to attend 

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

O Appealing within 35 days of State Tax Commission Order 

a Appealing within 35 days of receipt of Notice of Uncapping 

8) Other - 

 ———— 

If you checked “other” above, explain: 

Ye

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Number: 

Fy] 

_ 

13 

- 

Q- 

QA3- 

yod3-~ OOD 

Classification of Property: 

Real] 

Personal [J (check one) 

Agricultural. 

Commercial] 

Industrial 

1 

Residential 

J 

~~ Timber-Cutover [1 

Developmental (0 

Utility [J (check one) 

Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: 

B 

iew: 

by the 

Board of Review: 

10a = [lb 

9 

< 24 

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

as true cash ar 

| 

" 

5 

| 

p 

’ 

20.21% 

daxgele Value 

on 

adioining 

& proper 

bres 

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

What do'you believe isthe taxablé value? [cannot exceed 

value by .5) 

assessed value) 

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? 

[J ves 

3 

no 

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

If the 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. 

If you 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 Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If the property is NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $25.00 for each additional parcel, as indicated above. 

If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signatu I'€ *Required 

Petitioner or Attorney/Authorized Representative’s Signature: 

151 Qed [ii ioting Edler 

Hepes 

[facets 

Carcandst

Page 4

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

Petition Number 

Parcel Code 

\5 

22-12-2-23-1003-002 

1. ASSESSED VALUE 

Disposition, by Board of Review. The Board of Review must state the reason for its action below. 

Denied 

O 

Assessed Value Changed From: 

109,900 

Ta, 

[ 

] 

Record 

6f Vote - Board or three member committegsof 

board 

Chairperson: [] YES 

IH wo QI 

Aare 

of ves 

1 no 

Member: 

A ves 

O no BY 

Inltials 

Initials | 

Her foyist Ey ol Cc ke ng 

Reason for Board Action: 

NO 

evidence 

subs iv 

If you disagree with the decision of the Board of Review regarding

Page 5

Michigan

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

Albert R Kricher,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002251

Township Of Richland,

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: June 9, 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

Albert R Kricher,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002251

Township Of Richland,

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: June 9, 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

RELiviY 

MAY 06 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

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. Ifyou do not submit this document, you may be held in 

Section 1: Petitioner’s Contact Information 

Company Name 

Last Name/ 

LLY 

0 

% 

Ci 

SF Huon 

MTT to send all correspondence via email) 

= cher 

nter unless 

ence via email) 

“1 not el 

(= 

Section 3: Subjec 

mation *use the multiple parcel form for additional, contiguous parcels. 

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

[| Yes* 

[ml] No** 

nd all correspond 

2m 

How many parcels are you 

appealing? 

**|f No, you must file separate appeals for each parcel 

Property Address (No., 

D 

City or Town 

O 

S 

4

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 4: Check which of the 

ealin 

J 

True Cash and Taxable Value 

following 

you are a 

(check all that apply) 

5) Taxable Value Only (calculation) 

Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

; 

1 

Pre erty Nasal 

been divided 

1a approx. 

50 

Years. 

Mother 

pacsed 

awa 

Veavina 

2 children ina Wi 

and a ‘east admost 

Te 

wal 

“aaveaae 

ta a 

coll 

House. 

woes 

attached 

to 

oper F 

he 

£ 

Lion 

+ Sooke 

Vouse 

wLoas sold 

. House ae 

oD ton 

+he 

pro 

ox 

as one Lot. Title insurance, messed, wp Bt, 

k 

Nouse. Was sold 

» 

put 

Prog hy + 

house. to qe ther 

Tr YeoX almost 

year to 

aet 

i asyreat 

J 

Theee, 

eh \dren apt 

almost ¢yual poveels. in « cow. 

5) 

childs 

arcel 

15 

29.59 

oaevxes Yaable, value 

30 31% 

ro 

fp 

pavee\ 

18 3% 29 

acres taxable value 20 54 

es 

Section 6: Jurisdictional Issues 

LL, 

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

CI No 

If Yes, check which BOR you attended: $< March 

[ml] July 

[m] December 

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

Od Not required to attend 

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

O Appealing within 35 days of State Tax Commission Order 

a Appealing within 35 days of receipt of Notice of Uncapping 

8) Other - 

 ———— 

If you checked “other” above, explain: 

Ye

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Number: 

Fy] 

_ 

13 

- 

Q- 

QA3- 

yod3-~ OOD 

Classification of Property: 

Real] 

Personal [J (check one) 

Agricultural. 

Commercial] 

Industrial 

1 

Residential 

J 

~~ Timber-Cutover [1 

Developmental (0 

Utility [J (check one) 

Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: 

B 

iew: 

by the 

Board of Review: 

10a = [lb 

9 

< 24 

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

as true cash ar 

| 

" 

5 

| 

p 

’ 

20.21% 

daxgele Value 

on 

adioining 

& proper 

bres 

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

What do'you believe isthe taxablé value? [cannot exceed 

value by .5) 

assessed value) 

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? 

[J ves 

3 

no 

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

If the 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. 

If you 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 Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If the property is NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $25.00 for each additional parcel, as indicated above. 

If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signatu I'€ *Required 

Petitioner or Attorney/Authorized Representative’s Signature: 

151 Qed [ii ioting Edler 

Hepes 

[facets 

Carcandst

Page 4

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

Petition Number 

Parcel Code 

\5 

22-12-2-23-1003-002 

1. ASSESSED VALUE 

Disposition, by Board of Review. The Board of Review must state the reason for its action below. 

Denied 

O 

Assessed Value Changed From: 

109,900 

Ta, 

[ 

] 

Record 

6f Vote - Board or three member committegsof 

board 

Chairperson: [] YES 

IH wo QI 

Aare 

of ves 

1 no 

Member: 

A ves 

O no BY 

Inltials 

Initials | 

Her foyist Ey ol Cc ke ng 

Reason for Board Action: 

NO 

evidence 

subs iv 

If you disagree with the decision of the Board of Review regarding

Page 5

Michigan

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.