Record Finder / 26-000664-TT
Michigan

Andrew Milkey Petitioner V Township Of Putnam Respondent

Petitioner
Andrew Milkey
Respondent
Township Of Putnam

Case overview

Docket number
26-000664-TT
Status
Ready Schedule
CaseType
SC Property
Division
Small Claims Division
County
Livingston
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
6Notice of FilingNot recordedNot recorded08/06/2026Not recordedDownload
5Answer was receivedRESPNot recorded06/10/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
4Petition has been verifiedNot recorded106/10/2026Not recordedDownload
3Notice of Docket Number SCNot recordedNot recorded06/10/2026Not recordedDownload
2Attachments to the Petition were filedPETNot recorded04/20/2026Not recordedDownload
1A petition was received.Not recordedNot recorded04/20/2026Not recordedDownload

Documents

SC-Notice_of_Filing_of_Answer.2026-08-06_13-22-10.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

Andrew Milkey,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000664

Township Of Putnam,

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. 26-000664

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

Andrew Milkey,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000664

Township Of Putnam,

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

Page 4

M

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

 

 

 

Andrew Milkey 

 

Petitioner, 

V. 

 

 

 

 

 

MTT Docket No. 26-000664 

Township of Putnam, 

 

Respondent. 

____________________________/ 

PROOF OF SERVICE 

County of Livingston 

State of Michigan 

 

I hereby certify that on June 10, 2026, I served a true copy of Respondent's Answer to Petition upon the following 

parties by electronic mail: 

 

Andrew Milkey 

amilkey13@gmail.com 

 

Dan Carroll 

Dancarroll45@gmail.com 

 

Michigan Tax Tribunal

 

 

 

 

 

 

 

 

 

 

 

____/s/ Alexandria Wilkinson_________ 

 

 

 

 

 

 

 

Alexandria Wilkinson, MMAO 

 

 

 

 

 

 

WCA Assessing 

 

 

 

 

 

 

Representative for Respondent

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scanswer_valuation.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

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-000664

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Putnam (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

Alexandria

M.I. 

Last Name

Wilkinson

Firm Name (if any)

WCA Assessing

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

38110 N Executive Dr STE 200

City or Town

Westland

State

Michigan

ZIP Code

48185

Telephone Number

734-331-3980

E-mail Address

awilkinson@wcaassessing.com

 

 

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?

Yes

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

Respondent asserts that the property's 2026 State Equalized Value represents approximately 50% of True Cash Value and that the property is uniformly assessed.

 

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?

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Valuation Information:

Parcel Identification Number:

4714-24-200-002

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

250000

Current Taxable Value as established by the Board of Review:

250000

What do you believe is the fair market value?

500000

What do you believe is the taxable value?

 

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

Respondent’s Signature: 

/s/ Alexandria Wilkinson

Attorney or Authorized Agent’s Signature:

/s/

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01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.f87b988c-6ff8-4421-a187-cd9cbadb1603.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

Andrew

M.I.

Last Name/Company Name

Milkey

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

3280 M-36

City or Town

Pinckney

State

Michigan

ZIP Code

48169

Telephone Number

734-645-7628

Fax Number

E-mail Address

amilkey13@gmail.com

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

First Name

Dan

M.I.

Last Name

Carroll

Firm Name (if any)

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

312 Curtiss

City or Town

Saline

State

Michigan

ZIP Code

48176

Telephone Number

734-972-8933

Fax Number

E-mail Address 

dancarroll45@gmail.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]

3280 M-36

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Pinckney

Michigan

48169

Taxing Authority (City or Township)

Township Of Putnam (LIVINGSTON)

County 

Livingston

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

True Cash and Taxable Value, Uncapping of Taxable Value

 

Section 5: Explain the Reason for this Appeal

The original TCV was $132,00 more than the purchase price. After appeal the TCV was lowered to $500,000 still $50,000 over the purchase price. The 

TCV/purchase price is considerably higher than similar properties purchased in the last 2 years.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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: 4714-24-200-002

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:

250000

Current Taxable Value as established by the BOR:

250000

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

450000 

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

225000

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

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

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 your 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 your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Dan Carroll

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SC_Notice_of_Docket_Number.2026-06-10_07-49-01.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

Andrew Milkey,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000664

Township Of Putnam,

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 10, 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

Andrew Milkey,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000664

Township Of Putnam,

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 10, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Andrew Milkey,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000664

Township Of Putnam,

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 10, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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03172026_12026 PRINCIPAL RESIDENCE EXEMPTION_QUALIFIED AG 100.00.pdfRead complete document text →
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Page 1

03/17/2026 01:23 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

PUTNAM TOWNSHIP ASSESSOR 

3280 W M-36 

PINCKNEY, MI 48169 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

4714-24-200-002 

1631 E M-36 

MILKEY, ANDREW & ERIN 

1631 E M-36 

SEC 24 TIN R4E COMM CEN OF SEC, TH S 86*33'10"E 359 FT 

PINCKNEY MI 48169 

FOR BEG, N 0*03'40"E 439.72 FT, N 86*S1'E 193.54 FT ALONG 

S R/W LINE OF G.T.W.R.R,, TH § 0*03'40"W 462 FT, THN 

86*33'10"W 193.57 FT TO BEG, 2AC 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 4714-24-200-002 

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

Board of Review Comments 

EVIDENCE SUBMITTED WARRANTED CHANGE IN VALUE 

2026 ORIGINAL ASSESSED VALUE 

291,293 

| 

2026 

"BOARD OF REVIEW" ASSESSED VALUE 

250,000 

| 

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

2026 ORIGINAL TAXABLE VALUE 

291,293 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

250,000 

2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

If you disagree with the decision of the Board of Review you can further appeal to the Michigan Tax Tribunal. 

APPLY BY May 31 for Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property. 

APPLY BY July 31 for Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property. 

The Michigan Tax Tribunal will no longer be able to accept Small Claims letter appeals. You are now required to file a petition to initiate a new Small 

Claims appeal. Please go to the Michigan Tax Tribunal website for instructions and to obtain a petition: www.michigan.gov/taxtrib 

Contact information: Michigan Tax Tribunal 

P.O. Box 30232 Lansing, MI 48909 

Phone: 517-335-9760 

Property Classification appeals ONLY may be appealed to the State Tax Commission: 

State Tax Commission 

Classification Appeals 

P.O. Box 30471 

Lansing MI 48909

Page 2

Cepartment 

of Treasury 

015 tow. 1535) 

Petition to Board of Review 

L-4035 

This form Is issued under the authority of P.A. 208 of 1893, as amendad. Filing Is voluntary, however, you may not appeal to the Michigan Tax Tribunal unless you first protest to the 

Board of Review, except whan the property Is classified as commsrdal real, Industrial real, or developmental real. You may not appeal property classifications to the State Tax 

Commission unless you first protest to the Bard of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owners Name (Ploase Print or Type) 

~ Petitioners Namo (i Other than Owner, Please Print of Type) 

MILKEY, ANDREW & ERIN 

[Township or City 

County 

Year of Appeal 

PUTNAM TOWNSHIP 

LIVINGSTON 

2039 [4 

The undersigned protasts the assessod valuo and/or the tentative taxable value and/or the property classification and/or the qualified agricultural proparty exemption of 

the following describod property: 

[Property Identified (Parcel code required. Properly address and legal descriplion oponal) © 

4714-24-200-002 

SEC 24 TIN R4E COMM CEN OF SEC, TH S 86'3310° 350 FT FOR BEG, N 0°03'40°E 439.72 FT, N 86*51°€ 

193.54 FT ALONG S RW LINE OF G.TW.RR, TH S 0°03'40°W 462 FT, TH N 86°33'10°W 183.57 FT TO BEG, 

1631 E M-36 

%e 

Protested Item BP Assessed Value 

PX 

Tentative 

[J Taxable Status 

[] 

Classification 

[J 

Qualifed Agricultural 

Taxable Value 

(exemption) 

Property Exemption 

1. PROTEST OF ASSESSMENT 

Complete this section for a protest of assessed value, Including assessed value changes associated with exempt status and dented or late filed personal 

property 

forms. 

‘Assessed Value 

Owners Estimate of Trua Cash Valua(Market Vaiue) 

] 

Pp 

291,203 

U50, poo 

2. PROTEST OF TAXABLE VALUE 

Complete this section for a priest of Taxable Value 

Reason: 

[J 

Value of Losses 

[O 

Value of Additions 

[O Poverty Exemption 

Uncapping % 

3. PROTEST OF CLASSIFICATION 

Complete this sacticn 

for a request 

to change 

the 

Michigan Compiled Laws, The Board of Review 

or qualified agricultural property. 

Classlfication of property an this year's assessment roll: 

401 

ation. 

The 

Board 

of Review must maka their decision regarding 

clasifi 

in accordance with Section 

211.34c 

of the 

be Influenced by the effect that a particular classification has on that property's status as a homeowner's principal residence 

Classification should be: (Pleasa check one of the following) 

O Agricultural 

OJ Industrial 

O Timber Cutover 

Outiiity (Personal Property Only) 

O commercial 

0 Residential 

Opevelopmental 

4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

Tf the assessor has denled or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural property, the 

owner may appeal this action to the March Board of Review, THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE 

EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES. 

Percent qualified agricultural exemption granted by assessor: (Enter 0 if exemption is denied) 

| Percent qualified agricultural exemption requested by Owner. (Enter 160 if full 

oxempticn requested) 

REASON FOR PROTEST 

State reason(s) for protest of assessed value and/or the tentative taxable valua and/or taxable status and/or classification and/or qualified agricultural property exemption. 

The 

Tax 

Assessed 

Uae 

of ow heme 

5s Much 

Max 

dha 

What 

Ye 

achal 

Valk 

io 

Whih 

Was 

Purchesed 

oF 450,000. 

The 

pps) 

oF 

Ye 

home 

pestorned 8fgfas 

alse 

I5)ed 

the 

Hore 

a 

a 84500ar 

EvaluakoN 

. 

CERTIFICATION 

Signature 

Date 

Phone Number 

Clicher Mp” 

03/10/2026 

734. 645-78 

3g 

Address 

— 

1631 E M36 

Phdney 

MT,

Page 3

Fo

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01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.f87b988c-6ff8-4421-a187-cd9cbadb1603.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

Andrew

M.I.

Last Name/Company Name

Milkey

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

3280 M-36

City or Town

Pinckney

State

Michigan

ZIP Code

48169

Telephone Number

734-645-7628

Fax Number

E-mail Address

amilkey13@gmail.com

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

First Name

Dan

M.I.

Last Name

Carroll

Firm Name (if any)

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

312 Curtiss

City or Town

Saline

State

Michigan

ZIP Code

48176

Telephone Number

734-972-8933

Fax Number

E-mail Address 

dancarroll45@gmail.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]

3280 M-36

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Pinckney

Michigan

48169

Taxing Authority (City or Township)

Township Of Putnam (LIVINGSTON)

County 

Livingston

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

True Cash and Taxable Value, Uncapping of Taxable Value

 

Section 5: Explain the Reason for this Appeal

The original TCV was $132,00 more than the purchase price. After appeal the TCV was lowered to $500,000 still $50,000 over the purchase price. The 

TCV/purchase price is considerably higher than similar properties purchased in the last 2 years.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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: 4714-24-200-002

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:

250000

Current Taxable Value as established by the BOR:

250000

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

450000 

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

225000

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

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

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 your 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 your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Dan Carroll

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.