Record Finder / 26-002707-TT
Michigan

Anthony Craig Penrose Petitioner V Township Of South Haven Respondent

Petitioner
Anthony Craig Penrose
Respondent
Township Of South Haven

Case overview

Docket number
26-002707-TT
Status
Disposed
CaseType
SC Property
Division
Small Claims Division
County
Van Buren
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
4Order of DismissalNot recordedNot recorded09/25/2026Not recordedDownload
3Petition has been verifiedPET109/25/2026Not recordedDownload
2Notice of Docket Number SCNot recordedNot recorded09/25/2026Not recordedDownload
1A petition was received.PETNot recorded07/18/2026$75.00Download

Documents

Order_of_Dismissal.2026-09-25_06-50-35.pdfRead complete document text →
Read document text excerpt

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

Anthony Craig Penrose, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-002707

Township Of South Haven,

Respondent.

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that:

Petitioner is attempting to appeal the classification of the property. The Tribunal has no 

authority over classification appeals, which are within the jurisdiction of the State Tax 

Commission pursuant to MCL 211.34c(6). See also MCL 205.731. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the 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 party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Page 2

MTT Docket No. 26-002707

Page 2 of 2

Alternatively, 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. 

By: /s/ Patricia L. Halm

Entered: September 25, 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

Anthony Craig Penrose, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-002707

Township Of South Haven,

Respondent.

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that:

Petitioner is attempting to appeal the classification of the property. The Tribunal has no 

authority over classification appeals, which are within the jurisdiction of the State Tax 

Commission pursuant to MCL 211.34c(6). See also MCL 205.731. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the 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 party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Page 4

MTT Docket No. 26-002707

Page 2 of 2

Alternatively, 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. 

By: /s/ Patricia L. Halm

Entered: September 25, 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

Page 5

STATE

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.

scpetition_classification.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 4

PROPERTY TAX APPEAL PETITION FORM

CLASSIFICATION APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Anthony

M.I.

Craig

Last Name

Penrose

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

370 Cherry St.

South Haven, MI 49090

City or Town

South Haven

State

Michigan

ZIP Code

49090

Telephone Number

2692749536

E-mail Address

tonypenrose@gmail.com

Subject Property Information:

How many parcels are you appealing?

4

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

no, you must file separate appeals for each parcel

Yes 

Property Address (No., Street, City, St, ZIP) [If multiple, list first property’s address]

14th Avenue Property #80-17-022-051-01 / 02 / 03 / 04

South Haven Michigan 49090

Taxing Authority (City or Township)

Township Of South Haven (VAN BUREN)

County

Van Buren

Please Explain the Reason for this Appeal:

Purchased this parcel of land last November for 225,000. The land was then subdivided into 4 separate lots of nearly equal distributions of aprox. 10 acres. There 

are no buildings on the property. There have been no improvements. Making matters worse is the fact that the property is officially listed on Michigan's Part 201 

CONTAMINATION website.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 4

Jurisdictional Issues:

Did you protest the classification at the March Board of Review? Yes

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

Explanation: 

Year(s) Under Appeal:

One

Classification Information:

Parcel Identification Number:

80-17-022-051--01

Current Classification of Property as established by Board of Review: Real (check one)

 Agricultural (check one)

What do you believe is the property’s classification? Real (check one)

 Agricultural (check one)

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

Not improved VACANT

 

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

 

Classification Information:

Parcel Identification Number:

80-17-022-051-10

Current Classification of Property as established by Board of Review: Real (check one)

 Commercial (check one)

What do you believe is the property’s classification? Real (check one)

 Agricultural (check one)

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

NOT IMPROVED VACANT

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 4

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

 

Classification Information:

Parcel Identification Number:

80-17-022-051-20

Current Classification of Property as established by Board of Review: Real (check one)

 Commercial (check one)

What do you believe is the property’s classification? Real (check one)

 Agricultural (check one)

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

NOT IMPROVED VACANT

 

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

 

Classification Information:

Parcel Identification Number:

80-17-022-051-30

Current Classification of Property as established by Board of Review: Real (check one)

 Commercial (check one)

What do you believe is the property’s classification? Real (check one)

 Agricultural (check one)

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

NOT IMPROVED VACANT

 

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

 

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

Petitioner’s Signature: 

/s/ Anthony Craig Penrose

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

A fee of $75.00 is required for the filing of a classification appeal.

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

4 of 4

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.

SC_Notice_of_Docket_Number.2026-09-25_06-48-03.pdfRead complete document text →
Read document text excerpt

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

Anthony Craig Penrose,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002707

Township Of South Haven,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: September 25, 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

Anthony Craig Penrose,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002707

Township Of South Haven,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: September 25, 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.

scpetition_classification.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 4

PROPERTY TAX APPEAL PETITION FORM

CLASSIFICATION APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Anthony

M.I.

Craig

Last Name

Penrose

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

370 Cherry St.

South Haven, MI 49090

City or Town

South Haven

State

Michigan

ZIP Code

49090

Telephone Number

2692749536

E-mail Address

tonypenrose@gmail.com

Subject Property Information:

How many parcels are you appealing?

4

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

no, you must file separate appeals for each parcel

Yes 

Property Address (No., Street, City, St, ZIP) [If multiple, list first property’s address]

14th Avenue Property #80-17-022-051-01 / 02 / 03 / 04

South Haven Michigan 49090

Taxing Authority (City or Township)

Township Of South Haven (VAN BUREN)

County

Van Buren

Please Explain the Reason for this Appeal:

Purchased this parcel of land last November for 225,000. The land was then subdivided into 4 separate lots of nearly equal distributions of aprox. 10 acres. There 

are no buildings on the property. There have been no improvements. Making matters worse is the fact that the property is officially listed on Michigan's Part 201 

CONTAMINATION website.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 4

Jurisdictional Issues:

Did you protest the classification at the March Board of Review? Yes

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

Explanation: 

Year(s) Under Appeal:

One

Classification Information:

Parcel Identification Number:

80-17-022-051--01

Current Classification of Property as established by Board of Review: Real (check one)

 Agricultural (check one)

What do you believe is the property’s classification? Real (check one)

 Agricultural (check one)

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

Not improved VACANT

 

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

 

Classification Information:

Parcel Identification Number:

80-17-022-051-10

Current Classification of Property as established by Board of Review: Real (check one)

 Commercial (check one)

What do you believe is the property’s classification? Real (check one)

 Agricultural (check one)

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

NOT IMPROVED VACANT

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 4

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

 

Classification Information:

Parcel Identification Number:

80-17-022-051-20

Current Classification of Property as established by Board of Review: Real (check one)

 Commercial (check one)

What do you believe is the property’s classification? Real (check one)

 Agricultural (check one)

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

NOT IMPROVED VACANT

 

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

 

Classification Information:

Parcel Identification Number:

80-17-022-051-30

Current Classification of Property as established by Board of Review: Real (check one)

 Commercial (check one)

What do you believe is the property’s classification? Real (check one)

 Agricultural (check one)

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

NOT IMPROVED VACANT

 

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

 

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

Petitioner’s Signature: 

/s/ Anthony Craig Penrose

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

A fee of $75.00 is required for the filing of a classification appeal.

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

4 of 4

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.