Andrew Nesbitt, Petitioner V Township Of Porter, Respondent

Page 1

RECEIVED 

MAR 1 9 2026 

TranInfo:4606 

 26104082-1 

03/18/26 

Chk: 

3465 

Amt: $50.00 

ID: 

ANDREW NESEITT 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

1 ANSE 

DIRECTOR 

Andrew Nesbitt 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.26-000200 

Porter Township 

Respondent(s) 

MOTION FOR RECONSIDERATION 

1. 

| wish this Tribunal to reconsider Nesbitt 

- 

Porter 

2. 

Good cause exists to grant reconsideration because: 

| feel our previous township assessor (she was terminated from the township in March 2024 due to lack of 

transparency, and some integrity issues. She also lost her license and was working under her sons 

license who the township hired after she lost hers)assigneda taxable value to high to my property and to 

low to the property and house that was removed after a combination for the 2023 tax year. According to 

surrounding similiar parcels my taxble value per acre is almost 50% higher. This is Ag land that has been 

in the family for 60 plus years. 

| feel the taxable value is way out of line. 

3. 

| ask this Tribunal to grant my request fér rgconsideration. 

yi / 

] / 

yee (sign here) 

Andrew 

G 

Nesbitt 

[Print/type name of person signing] 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

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 

M.I. 

Last Name/Company Name 

Andrew 

Nesbitt 

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

29050 94th Ave 

City or Town 

State 

ZIP Code 

Marcellus 

Michigan 

49067 

Telephone Number 

Fax Number 

269-720-4275 

T-mail Address 

ihredguy@email.com 

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

First Name 

MLL 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Michigan 

Telephone Number 

Fax Number 

E-mail Address

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Michigan 

49065 

Taxing Authority (City or Township) 

County 

Township Of Porter (VAN BUREN) 

Van Buren 

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

Truc Cash and Taxable Value, Taxable Value Only (calculation) 

Section 5: Explain the Reason for this Appeal 

Bought this parcel from my mom, house was split off it at this time and another parcel was added to it. I feel calculations where not done properly and the taxable 

value is about 45% to high as compared to surrounding ag parcels. Our family has owned this parcel for 60 plus years. 

Section 6: Jurisdictional Issues 

Year(s) you arc appealing: 

23,24,25 

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

1 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? 

TF Yes, check which BOR considered your application AND upload the BOR decision: 

O March 

© sly 

© December 

IF No, explain why:

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

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

202800 

Current Taxable Value as established by the BOR: 

103614 

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

405600 

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

Page 5

STATE OF

Page 6

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 

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 Nesbitt, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000200 

 

Porter Township, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

ORDER DENYING PETITIONER’S MOTION FOR RECONSIDERATION 

 

On March 16, 2026, Petitioner filed a motion requesting that the Tribunal reconsider the 

Order of Dismissal entered in this case on March 9, 2026. In the motion, Petitioner 

states the previous township assessor assigned a higher taxable value to their property 

following a combination for the 2023 tax year. Further, similar surrounding properties 

have taxable values 50% lower than the subject property. 

 

The Tribunal has considered the motion and the case file and finds that Petitioner has 

failed to demonstrate a palpable error relative to the Order of Dismissal that misled the 

Tribunal and the parties and that would have resulted in a different disposition if the 

error was corrected.1 The Tribunal properly concluded that it has no authority over 

Petitioner’s appeal because Petitioner failed to protest to the March Board of Review 

and file a petition with the Tribunal on or before July 31 for each of the tax years at 

issue as Petitioner filed on February 27, 2026 protesting claims pertaining to the 2023, 

2024, and 2025 tax years. Although Petitioner contends that there were issues with the 

previous assessor as it pertains to the assessment of the subject property, the Michigan 

Supreme Court recently reaffirmed that the Tribunal lacks any equitable authority to 

assume jurisdiction in cases presenting potential due-process violations when the 

statutory requirements for filing an appeal have not been met, and that jurisdiction in 

such cases may only be vested upon the Tribunal by a judicial body with powers of 

equity.2 

 

Therefore, 

 

IT IS ORDERED that Petitioner’s Motion for Reconsideration is DENIED. 

 

This order resolves all pending claims in this matter and closes this case. 

 

1 See MCR 2.119(F)(3). A palpable error is one that is “easily perceptible, plain, obvious, readily visible, 

noticeable, patent, distinct, or manifest.” Luckow v Luckow, 291 Mich App 417, 426 (2011) (quotation 

marks and citation omitted). 

2 Sixarp, LLC v Byron Twp, __Mich__ (2025). See also Federal-Mogul Corp v Dep’t of Treasury, 161 

Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 253 Mich App 538 (2002), and VanderWerp v 

Plainfield Twp, 278 Mich App 624 (2008), noting that the Tribunal’s powers are limited to those authorized 

by statute and do not include powers of equity.

Page 2

MTT Docket No. 26-000200 

Page 2 of 2 

 

APPEAL RIGHTS 

 

If you disagree with the final decision in this case, you may file a claim of appeal with 

the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final 

decision, it is an “appeal of right.” If the claim is filed more than 21 days after the entry 

of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be 

filed with the Tribunal to certify the record on appeal. There is no certification fee. 

 

 

Entered: April 2, 2026 

 

 

 

By: /s/ Jason C. Grinnell_ 

cs 

 

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

" “CEIVED 

MAR 26 2026 

Mi tuGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I, BROWN, DPA 

GOVERNOR 

: 

LANSING 

DIRECTOR 

Andrew Nesbitt 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No, 26-000200 

Parter Township 

Respondent(s) 

MOTION FOR RECONSIDERATION 

1. 

1 wish this Tribunal to reconsider Nesbitt 

- 

Porter 

2. Good cause exists to grant reconsideration because: 

{ feel our previous township assessor {she was terminated from the township in March 2024 due to tack of 

(ransparency, and some integrity issues. She also lost her license and was working under her sons 

license who the township hired after she lost hers)assigneda taxable value to high to my property and to 

low tothe property and house that was removed after a combination for the 2023 tax year. According to 

surrounding similiar parcels my taxble value per acre is almost 50% higher. This is Ag land that has been 

in the family for 60 plus years. 

| fee! the taxable value is way out of line. 

iq; 

hl 

i 

(sign here) 

Andrew G 

Nesbitt 

[Print/type name of person signing] 

I certify that on this date 

| served a copy of this Motion, and/a 

y additional documentation, on the 

opposing party or their representative. 

20) Move 206 

1, 

Date 

(sigp/hdre)/

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Andrew Nesbitt, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Vv 

MTT Docket No. 26-000200 

Township Of Porter, 

Respondent. 

NOTICE OF NO ACTION 

TAKE NOTICE that the Tribunal has received Motion For Reconsideration (“document”). 

You were, however, required to file proof demonstrating the service of that document on 

the opposing party (“proof of service”) and no proof of service has been filed. As such, 

the document is not properly pending and no action will be taken unless the required 

proof of service is filed within 14 days of the issuance of this notice. If the required proof 

of service is not filed within 14 days, you will be required to re-file the document with the 

appropriate filing fee and proof that the re-filed document was served on the opposing 

party. 

Entered: March 19, 2026 

By: Tribunal Clerk 

PROOF OF SERVICE 

| 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

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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 Nesbitt, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000200 

Township Of Porter,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received Motion For Reconsideration (“document”). 

You were, however, required to file proof demonstrating the service of that document on 

the opposing party (“proof of service”) and no proof of service has been filed.1 As such, 

the document is not properly pending and no action will be taken unless the required 

proof of service is filed within 14 days of the issuance of this notice. If the required proof 

of service is not filed within 14 days, you will be required to re-file the document with the 

appropriate filing fee and proof that the re-filed document was served on the opposing 

party.

Entered: March 19, 2026

By: Tribunal Clerk

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 TTR 225(7) and 227(12).

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 Nesbitt, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000200 

Township Of Porter,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received Motion For Reconsideration (“document”). 

You were, however, required to file proof demonstrating the service of that document on 

the opposing party (“proof of service”) and no proof of service has been filed.2 As such, 

the document is not properly pending and no action will be taken unless the required 

proof of service is filed within 14 days of the issuance of this notice. If the required proof 

of service is not filed within 14 days, you will be required to re-file the document with the 

appropriate filing fee and proof that the re-filed document was served on the opposing 

party.

Entered: March 19, 2026

By: Tribunal Clerk

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

2 See TTR 225(7) and 227(12).

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 Nesbitt, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000200 

Township Of Porter,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received Motion For Reconsideration (“document”). 

You were, however, required to file proof demonstrating the service of that document on 

the opposing party (“proof of service”) and no proof of service has been filed.3 As such, 

the document is not properly pending and no action will be taken unless the required 

proof of service is filed within 14 days of the issuance of this notice. If the required proof 

of service is not filed within 14 days, you will be required to re-file the document with the 

appropriate filing fee and proof that the re-filed document was served on the opposing 

party.

Entered: March 19, 2026

By: Tribunal Clerk

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,

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 

MAR 1 9 2026 

TranInfo:4606 

 26104082-1 

03/18/26 

Chk: 

3465 

Amt: $50.00 

ID: 

ANDREW NESEITT 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

1 ANSE 

DIRECTOR 

Andrew Nesbitt 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.26-000200 

Porter Township 

Respondent(s) 

MOTION FOR RECONSIDERATION 

1. 

| wish this Tribunal to reconsider Nesbitt 

- 

Porter 

2. 

Good cause exists to grant reconsideration because: 

| feel our previous township assessor (she was terminated from the township in March 2024 due to lack of 

transparency, and some integrity issues. She also lost her license and was working under her sons 

license who the township hired after she lost hers)assigneda taxable value to high to my property and to 

low to the property and house that was removed after a combination for the 2023 tax year. According to 

surrounding similiar parcels my taxble value per acre is almost 50% higher. This is Ag land that has been 

in the family for 60 plus years. 

| feel the taxable value is way out of line. 

3. 

| ask this Tribunal to grant my request fér rgconsideration. 

yi / 

] / 

yee (sign here) 

Andrew 

G 

Nesbitt 

[Print/type name of person signing] 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

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 

M.I. 

Last Name/Company Name 

Andrew 

Nesbitt 

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

29050 94th Ave 

City or Town 

State 

ZIP Code 

Marcellus 

Michigan 

49067 

Telephone Number 

Fax Number 

269-720-4275 

T-mail Address 

ihredguy@email.com 

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

First Name 

MLL 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Michigan 

Telephone Number 

Fax Number 

E-mail Address

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Michigan 

49065 

Taxing Authority (City or Township) 

County 

Township Of Porter (VAN BUREN) 

Van Buren 

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

Truc Cash and Taxable Value, Taxable Value Only (calculation) 

Section 5: Explain the Reason for this Appeal 

Bought this parcel from my mom, house was split off it at this time and another parcel was added to it. I feel calculations where not done properly and the taxable 

value is about 45% to high as compared to surrounding ag parcels. Our family has owned this parcel for 60 plus years. 

Section 6: Jurisdictional Issues 

Year(s) you arc appealing: 

23,24,25 

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

1 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? 

TF Yes, check which BOR considered your application AND upload the BOR decision: 

O March 

© sly 

© December 

IF No, explain why:

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

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

202800 

Current Taxable Value as established by the BOR: 

103614 

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

405600 

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

Page 5

STATE OF

Page 6

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 

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 Nesbitt, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000200 

 

Porter Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING PETITIONER’S MOTION TO SET ASIDE DEFAULT 

 

ORDER OF DISMISSAL 

 

On March 5, 2026, Petitioner filed a motion requesting that the Tribunal set aside the 

Order of Default entered in this case on March 3, 2026.1 

 

Respondent has not filed a response to the motion. 

 

The Tribunal has considered the motion and the case file, and finds that Petitioner was 

placed in default because they did not submit a copy of the notice giving rise to the 

appeal. Having now filed the requisite notice, Petitioner has complied with the 

Tribunal’s orders as required by TTR 237. As such, the Tribunal finds good cause to 

grant the motion and set aside the default. 

 

However, based on the provided notice giving rise to the appeal, the Tribunal finds that 

it has no authority over Petitioner’s appeal. The pleadings, motion, and accompanying 

documentation indicate that Petitioner is appealing the true cash and taxable values 

indicated by Respondent’s assessment for Parcel No. 80-16-016-001-10 for the 2023, 

2024, and 2025 tax years. However, the Tribunal has no authority in this case under 

MCL 205.735a because Petitioner was required to protest the disputed assessments to 

the March Board of Review and file a petition with the Tribunal on or before July 31 in 

each of the tax years at issue, specifically 2023, 2024, and 2025. Petitioner failed to do 

so, filing the instant appeal on February 27, 2026. 

 

The Tribunal also has no authority under MCL 211.53a because 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 And though MCL 

211.53b provides July and December boards of review with the authority to correct 

 

1 Petitioner’s filing of the response to Order of Default and $25.00 filing fee for a Motion to Set Aside 

Default was construed to serve as the Motion. 

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

MTT Docket No. 26-000200 

Page 2 of 3 

 

qualified errors, Petitioner did not appear before Respondent’s July or December Board 

of Review or appeal an action taken by any such board. As such, and inasmuch as the 

Tribunal has no equitable power to waive or otherwise disregard a statutory requirement 

or filing deadline, it has no authority to grant Petitioner the relief requested.3 

 

Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Set Aside Default is GRANTED. 

 

IT IS FURTHER ORDERED that the case is DISMISSED. 

 

This order resolves all pending claims in this matter and closes this case. 

 

APPEAL RIGHTS 

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing

Page 3

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

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

Petition Number 

al 

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

"9 

O 

) 

Parcel Code 

§0 —)b-0/4 - 22) 4p 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state he reason 

for its action halow, 

Denied 

| 

| Assessed Value Changed From | 

Lto] 

; 

1 

Record of vote - Board or three member committee of board 

Chairperson: | 

| Yes 

aman 

Member: | 

| 

—— 

Member: 

| 

= 

p 

[Jves 

[Ino 

rr 

[Ives [INo 

initials 

ber: 

[Yes [No 

Initials 

Reason for board action 

If you disagree with the decision of the Board of Review regarding tentative assessed value, 

Michigan Tax Tribunal at P.O. Box 30232, Lansing, MI 48909. Commercial Real 

2. TENTATIVE TAXABLE VALUE 

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

Denied 

[| Tentative Taxable Value Changed From 

to 

Record of vote - Board or 

three member com mittee of board 

Chairperson: 

Yes 

[| No 

Member: [ves [INo 

Initials 

Member: tfYes 

[| [No 

725 

Reason for board action 

www.michigan.gov/taxtrib. 

ials 

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

x 

i 

, Developmental Real, Commercial Personal, 

Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and 

n must be filed on a Michigan Tax Tribunal form or a form approved by the 

Initials 

3. CLASSIFICATION 

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

[ 

| Denied 

[| Classification Changed From 

to 

Record of vote - Board or three member committee of board 

Chairperson: [| Yes 

[J No —___ 

Member: [ 

Yes [ 

[No 

Member: [Yes [No 

“ital 

Reason for board action 

If you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission 

at P.O. Box 30471, Lansing, MI 48909 by June 30. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

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

[1 Exemption Request Denied 

|] Exemption percent modified from 

% to 

% 

Record of vote - Board or three member committee of board 

. 

. 

| 

m= 

ber: [1 

I 

Chairperson: [| Yes 

[| No — 

Member: [ves 

[| No 

wie 

Member: []yes 

[]No 

i 

Reason for board action 

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

Michigan Tax Tribunal at P.O. Box 30232, Lansing, 

approved by the Michigan Tax Tribunal. Michigan 

garding tentative taxable value, you may appeal that decision by filing a petition with the 

MI 48909 by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form 

Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

5. ADJOURNMENT 

Board 

of 

Ref 

i 77) pe 

E 

Date 3 /, 3 Ja 

Zr

Page 2

Michigan Department of Treasury, 

1019 (Rev. 

1 0-25) 

L-4400 

FROM PORTER TWP, VAN BUREN CO 

DIANNA K MCGREW, MAAO 

88040 M 40 HWY 

PARCEL IDENTIFICATION 

PARCEL NUMBER: 

80-16-016-004-10 

PROPERTY ADDRESS: 

LAWTON, MI 49065 

29TH ST 

LAWTON, MI 49065 

SCHOOL DISTRICT CODE: 

80140 

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

EXEMPTIONS 

ys 

Unio MARGARET 

% Exempt 

As "Homeowners Principal Residence": 

00% 

LAWTON MI 49065 

% Exempt As "Qualified Agricultural Property": 

100.00% 

wl i 

% Exempt As "MBT Industrial Personal": 

00% 

L: o' 

< 9 

% Exempt As "MBT Commercial Personal”: 

00% 

1 

Exempt As "Disabled Veteran or Survivin 

Ww Pp 4 

Spouse”; 

9 

O Yes 

No 

1 fe) 

Exempt As "Qualified Forest Property": 

O Yes 

No 

\ 

Exempt As "Development Property": 

0 Yes 

x 

No 

LEGAL DESCRIPTION: 

205-A 16-4-13 727-555 W 1/2 SW1/4 SE1/4 OF SEC. EXBEG AT S 1/4 PT OF SEC, THN ALG N &S 1/4 L OF SD SEC 195', TH N 89 

DEG 38' 20" E PAR TO S SEC L 305', TH N PAR TO SD 1/4 L 42", TH N 89 DEG 38' 20" E PAR TO SD SEC L 301", TH S PAR TO SD 

1/4 L 237' TO SD SEC L, TH S 89 DEG 38' 20" W ALG SD SEC L 606' TO BEG OF DES. 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

102 

Agricultural 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

102 

Agricultural 

The change in taxable value will increase/decrease your tax bill 

PRIOR AMOUNT 

CURRENT TENTATIVE

Page 3

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 

Andrew Nesbitt, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000200 

 

Porter Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING PETITIONER’S MOTION TO SET ASIDE DEFAULT 

 

ORDER OF DISMISSAL 

 

On March 5, 2026, Petitioner filed a motion requesting that the Tribunal set aside the 

Order of Default entered in this case on March 3, 2026.1 

 

Respondent has not filed a response to the motion. 

 

The Tribunal has considered the motion and the case file, and finds that Petitioner was 

placed in default because they did not submit a copy of the notice giving rise to the 

appeal. Having now filed the requisite notice, Petitioner has complied with the 

Tribunal’s orders as required by TTR 237. As such, the Tribunal finds good cause to 

grant the motion and set aside the default. 

 

However, based on the provided notice giving rise to the appeal, the Tribunal finds that 

it has no authority over Petitioner’s appeal. The pleadings, motion, and accompanying 

documentation indicate that Petitioner is appealing the true cash and taxable values 

indicated by Respondent’s assessment for Parcel No. 80-16-016-001-10 for the 2023, 

2024, and 2025 tax years. However, the Tribunal has no authority in this case under 

MCL 205.735a because Petitioner was required to protest the disputed assessments to 

the March Board of Review and file a petition with the Tribunal on or before July 31 in 

each of the tax years at issue, specifically 2023, 2024, and 2025. Petitioner failed to do 

so, filing the instant appeal on February 27, 2026. 

 

The Tribunal also has no authority under MCL 211.53a because 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 And though MCL 

211.53b provides July and December boards of review with the authority to correct 

 

1 Petitioner’s filing of the response to Order of Default and $25.00 filing fee for a Motion to Set Aside 

Default was construed to serve as the Motion. 

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

MTT Docket No. 26-000200 

Page 2 of 3 

 

qualified errors, Petitioner did not appear before Respondent’s July or December Board 

of Review or appeal an action taken by any such board. As such, and inasmuch as the 

Tribunal has no equitable power to waive or otherwise disregard a statutory requirement 

or filing deadline, it has no authority to grant Petitioner the relief requested.3 

 

Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Set Aside Default is GRANTED. 

 

IT IS FURTHER ORDERED that the case is DISMISSED. 

 

This order resolves all pending claims in this matter and closes this case. 

 

APPEAL RIGHTS 

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing

Page 3

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

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

Petition Number 

al 

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

"9 

O 

) 

Parcel Code 

§0 —)b-0/4 - 22) 4p 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state he reason 

for its action halow, 

Denied 

| 

| Assessed Value Changed From | 

Lto] 

; 

1 

Record of vote - Board or three member committee of board 

Chairperson: | 

| Yes 

aman 

Member: | 

| 

—— 

Member: 

| 

= 

p 

[Jves 

[Ino 

rr 

[Ives [INo 

initials 

ber: 

[Yes [No 

Initials 

Reason for board action 

If you disagree with the decision of the Board of Review regarding tentative assessed value, 

Michigan Tax Tribunal at P.O. Box 30232, Lansing, MI 48909. Commercial Real 

2. TENTATIVE TAXABLE VALUE 

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

Denied 

[| Tentative Taxable Value Changed From 

to 

Record of vote - Board or 

three member com mittee of board 

Chairperson: 

Yes 

[| No 

Member: [ves [INo 

Initials 

Member: tfYes 

[| [No 

725 

Reason for board action 

www.michigan.gov/taxtrib. 

ials 

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

x 

i 

, Developmental Real, Commercial Personal, 

Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and 

n must be filed on a Michigan Tax Tribunal form or a form approved by the 

Initials 

3. CLASSIFICATION 

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

[ 

| Denied 

[| Classification Changed From 

to 

Record of vote - Board or three member committee of board 

Chairperson: [| Yes 

[J No —___ 

Member: [ 

Yes [ 

[No 

Member: [Yes [No 

“ital 

Reason for board action 

If you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission 

at P.O. Box 30471, Lansing, MI 48909 by June 30. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

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

[1 Exemption Request Denied 

|] Exemption percent modified from 

% to 

% 

Record of vote - Board or three member committee of board 

. 

. 

| 

m= 

ber: [1 

I 

Chairperson: [| Yes 

[| No — 

Member: [ves 

[| No 

wie 

Member: []yes 

[]No 

i 

Reason for board action 

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

Michigan Tax Tribunal at P.O. Box 30232, Lansing, 

approved by the Michigan Tax Tribunal. Michigan 

garding tentative taxable value, you may appeal that decision by filing a petition with the 

MI 48909 by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form 

Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

5. ADJOURNMENT 

Board 

of 

Ref 

i 77) pe 

E 

Date 3 /, 3 Ja 

Zr

Page 2

Michigan Department of Treasury, 

1019 (Rev. 

1 0-25) 

L-4400 

FROM PORTER TWP, VAN BUREN CO 

DIANNA K MCGREW, MAAO 

88040 M 40 HWY 

PARCEL IDENTIFICATION 

PARCEL NUMBER: 

80-16-016-004-10 

PROPERTY ADDRESS: 

LAWTON, MI 49065 

29TH ST 

LAWTON, MI 49065 

SCHOOL DISTRICT CODE: 

80140 

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

EXEMPTIONS 

ys 

Unio MARGARET 

% Exempt 

As "Homeowners Principal Residence": 

00% 

LAWTON MI 49065 

% Exempt As "Qualified Agricultural Property": 

100.00% 

wl i 

% Exempt As "MBT Industrial Personal": 

00% 

L: o' 

< 9 

% Exempt As "MBT Commercial Personal”: 

00% 

1 

Exempt As "Disabled Veteran or Survivin 

Ww Pp 4 

Spouse”; 

9 

O Yes 

No 

1 fe) 

Exempt As "Qualified Forest Property": 

O Yes 

No 

\ 

Exempt As "Development Property": 

0 Yes 

x 

No 

LEGAL DESCRIPTION: 

205-A 16-4-13 727-555 W 1/2 SW1/4 SE1/4 OF SEC. EXBEG AT S 1/4 PT OF SEC, THN ALG N &S 1/4 L OF SD SEC 195', TH N 89 

DEG 38' 20" E PAR TO S SEC L 305', TH N PAR TO SD 1/4 L 42", TH N 89 DEG 38' 20" E PAR TO SD SEC L 301", TH S PAR TO SD 

1/4 L 237' TO SD SEC L, TH S 89 DEG 38' 20" W ALG SD SEC L 606' TO BEG OF DES. 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

102 

Agricultural 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

102 

Agricultural 

The change in taxable value will increase/decrease your tax bill 

PRIOR AMOUNT 

CURRENT TENTATIVE

Page 3

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

Andrew Nesbitt,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000200

Township Of Porter,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order.

Therefore,

IT IS ORDERED that Petitioner 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.i 

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:_______________________________

Entered: March 3, 2026

Patricia L. Halm, Tribunal Chair

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

i “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.

Page 2

MTT Docket No. 26-000200

Page 2 of 4

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 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 Nesbitt,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000200

Township Of Porter,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order.

Therefore,

IT IS ORDERED that Petitioner 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.ii 

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:_______________________________

Entered: March 3, 2026

Patricia L. Halm, Tribunal Chair

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

Page 4

MTT

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

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

Nesbitt

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

29050 94th Ave

City or Town

Marcellus

State

Michigan

ZIP Code

49067

Telephone Number

269-720-4275

Fax Number

E-mail Address

ihredguy@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

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]

CR 352

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

49065

Taxing Authority (City or Township)

Township Of Porter (VAN BUREN)

County 

Van Buren

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

True Cash and Taxable Value, Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

Bought this parcel from my mom, house was split off it at this time and another parcel was added to it. I feel calculations where not done properly and the taxable 

value is about 45% to high as compared to surrounding ag parcels. Our family has owned this parcel for 60 plus years. 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

23, 24, 25 

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: 80-16-016-001-10

Classification of Property:

Real

Agricultural

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:

202800

Current Taxable Value as established by the BOR:

103614

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

405600 

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

202800

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

55235

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?

No

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

Page 4

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

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 Nesbitt,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000200

Township Of Porter,

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: March 3, 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 Nesbitt,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000200

Township Of Porter,

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: March 3, 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

0 

Micligan Department of Treasury 

J 3 sil 

618 (Rev. 11-12) 

Petition to Board of Review 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is volunta 

or the State Tax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

L-4035 

ry, however you may not appeal to the Michigan Tax Tribunal 

ir (Please ov» 

d ) 

1 

Petitioner's Name 

(If Other than Owner. Please. Print or Type) 

1% 

“SO 

a 

Township or City 

County 

] 

Por yer 

Vay [Seay €h 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified 

agricultural property exemption of the following described property: 

X 

& 

A] 

17 

Ol o~Ollo=09]-1 O 

Property Identified (Parcel code required. Property address & legal description optional) 

Protested Item 

| 

| Assessed Value 

Kronave Taxable Value 

| 

| Classification 

| 

| Qualified Agricultural 

Property 

Exemption 

1. PROTEST OF ASSESSMENT 

poy 

P 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

Assessed Amount 

=e 

Owner's Estimate of True Cash Value 

Tentative Taxable Value 

Year 

[ 

[c36]1Y 

KAAS 

Fasyny 

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2. PROTEST OF CLASSIFICATION 

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(Complete this section for a request to change the classification. The Board of Review must make 

their decision regarding classification in 

accordance with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular 

classification has on that property's status as a homeowner's principal residence or qualified agricultural property.) 

Classification of property on this year's assessment roll 

Classification should be (check one of the following): 

| 

] Agricultural 

[7 Industrial 

| 

| Timber Cutover 

|_| Utility (Personal Property Only) 

[ 

| commercial 

[| Residential 

|| Developmental 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(If the assessor has denied 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 0if exemption 

“Percent qualified agricultural exemption requested by owner (Enter 100 if full 

| 

denied) 

exemption requested) 

4. REASON FOR PROTEST 

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

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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

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

Nesbitt

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

29050 94th Ave

City or Town

Marcellus

State

Michigan

ZIP Code

49067

Telephone Number

269-720-4275

Fax Number

E-mail Address

ihredguy@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

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]

CR 352

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

49065

Taxing Authority (City or Township)

Township Of Porter (VAN BUREN)

County 

Van Buren

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

True Cash and Taxable Value, Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

Bought this parcel from my mom, house was split off it at this time and another parcel was added to it. I feel calculations where not done properly and the taxable 

value is about 45% to high as compared to surrounding ag parcels. Our family has owned this parcel for 60 plus years. 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

23, 24, 25 

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: 80-16-016-001-10

Classification of Property:

Real

Agricultural

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:

202800

Current Taxable Value as established by the BOR:

103614

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

405600 

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

202800

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

55235

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?

No

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

Page 4

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.