Arnold J Suigussaar, Petitioner V Michigan Department Of Treasury, Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Arnold J Suigussaar,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003781

Michigan Department of Treasury,

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.

Users who file documents with the Michigan Tax Tribunal are advised that filed 

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 25-003781

Page 2 of 8

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

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.

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: December 16, 2025

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

Arnold J Suigussaar,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003781

Michigan Department of Treasury,

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,

Page 4

MT

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Page 1

P.O. BOX 30440 • LANSING, MICHIGAN 48909 

www.michigan.gov/pre • 517-335-7487 

5647 (Rev. 04-19) 

GRETCHEN WHITMER 

GOVERNOR 

 

 

STATE OF MICHIGAN 

DEPARTMENT OF TREASURY 

LANSING 

 

RACHAEL EUBANKS 

STATE TREASURER 

 

 

 

November 17, 2025 

 

 

 

 

Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

 

Re: 

Arnold J Suigussaar v Michigan Department of Treasury 

MTT Docket No 25-003781 

 

Dear Chief Clerk: 

 

Enclosed please find Respondent Michigan Department of Treasury’s Principal Residence 

Exemption Appeal Answer Form, along with a Proof of Service for the above-mentioned file. 

 

If you have any questions or concerns, please do not hesitate to contact me at (517) 335-

7459. 

 

 

 

 

 

 

 

 

 

Sincerely, 

 

 

 

 

 

 

 

 

 

Quale Williams 

Departmental Representative 

 

Enclosures 

 

cc: Arnold J Suigussaar 

c/o

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

 

 

ARNOLD J SUIGUSSAAR, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 25-003781 

 

MICHIGAN DEPARTMENT OF TREASURY, 

 

Respondent. 

______________________________________/ 

 

 

PROOF OF SERVICE 

 

Quale Williams, says that on November 17, 2025 she served a copy of the Respondent’s 

Principal Residence Exemption Appeal Answer Form with attachments, and this Proof of 

Service relative to the above-captioned matter by depositing the same in a receptacle of 

the United States Post office in the City of Lansing, Michigan, enclosed in an envelope 

bearing postage fully prepaid, plainly addressed as follows: 

 

 

Arnold J Suigussaar 

50 Counts Cove Ct 

Holland, MI 49424 

 

 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

 

 

 

 

 

 

 

____________________________ 

Quale Williams 

Departmental Representative

Page 3

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR 

 

 

PROPERTY TAX APPEAL ANSWER FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

 

MOAHR DOCKET NO. _________________ 

 

 

Section 1: Respondent’s Contact Information 

Unit of Government 

 

 

 

Section 2: Respondent’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 

ZIP Code 

Telephone Number 

 

 

Fax Number 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

 

 

 

Section 3: Subject Property Information 

Parcel Identification Number(s): 

 

 

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels are adjoining (i.e. touch). 

 

 Yes 

 No 

 Not Applicable 

 

Classification of Property: 

 

Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) 

 

 

 

 

 

 

 

 

 

Pursuant to Michigan Tax Tribunal (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. 

Notice of Denial or Board of Review Decision) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

25-003781

 PRE Unit

Quale 

Williams

 430 West Allegan

 Lansing

 MI

 48922

517-241-2904

williamsq2@michigan.gov

53-013-011-006-05





Page 4

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR 

 

Section 4: Explain Your Answer to this Appeal 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Section 5: Jurisdictional Issues 

List the tax year(s) denied: 

 

 

Check what action prompted this appeal: 

 

 Notice of Denial of Principal Residence Exemption was issued 

 Denial by Board of Review 

 Denial by Dept. of Treasury 

 Other 

If you checked “other” above explain: 

 

 

If Petitioner is appealing from a Board of Review denial, check which Board of Review took action: 

 March 

 July 

 December 

 

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: 

 

 

 

Signature *Required 

Respondent or Attorney/Authorized Representative’s Signature: 

 /s/ 

 

 

 

 

See Attached

2024 and 2025



10/21/2025

Quale Williams

Page 5

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR 

 

PAPER FILING INSTRUCTIONS FOR ANSWER TO 

PRINCIPAL RESIDENCE/QUALIFIED AGRICULTURAL EXEMPTION APPEAL 

 

Follow these instructions for filing a small claims answer. For any questions that are not 

answered in these instructions, see the Tribunal’s website at www.michigan.gov/taxtrib 

or contact the Tribunal at 517-335-9760. 

 

Mail the completed form to: Michigan Tax Tribunal, P.O. Box 30232, Lansing, MI 48909. 

 

Section 1: Respondent’s Contact Information: “Respondent” is not the assessor, 

Respondent is the unit of government filing the answer to the petition (i.e. city or 

township). 

 

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

Information: Respondent must be represented by an attorney or authorized 

representative (i.e., assessor) to file an answer to the petition. 

 

IMPORTANT: If the contact information for Respondent or the attorney or authorized 

representative, if listed, includes an email address, the Tribunal will use that email 

address to electronically serve all future documents issued by the Tribunal. A request by 

Petitioner or Petitioner’s attorney or authorized representative to opt out of electronic 

service once an email address is provided must be made in writing. 

 

Section 3: Subject Property Information: 

 Parcel Identification Number(s): Each parcel number being appealed must be 

listed. 

 Are they contiguous or adjoining: If multiple parcels are being appealed, 

indicate whether the parcels are contiguous or adjoining. If not all parcels are 

contiguous or adjoining, list the parcels that are adjoining. 

 Classification of Property: Check the classification of the property being 

appealed. 

 

Section 4:

Page 6

ST

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 ANSWER FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 25-003781

Section 1: Respondent’s Contact Information

Filer Type:

Local Unit of Government

Unit of Government

Michigan Department of Treasury (MDT)

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

First Name

Quale

M.I.

Last Name

Williams

Firm Name (if any)

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

430 W Allegan

City or Town

Lansing

State

Michigan

ZIP Code

48922

Telephone Number

517-241-2904

Fax Number

E-mail Address

williamsq2@michigan.gov

Section 3: Subject Property Information

Parcel Identification Number(s):

53-013-011-006-05

Are the parcels listed by Petitioner contiguous or adjoining? If no, list which parcels are adjoining.

 

Classification of Property: Real

Residential

Pursuant to Michigan Tax Tribunal (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or 

Board of Review Decision) with this Small Claims Answer, if applicable. If you do not submit this document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 4: Explain Your Answer to this Appeal

See attached: 

Section 5: Jurisdictional Issues

List the tax year(s) denied:

2024 & 2025

Check what action prompted this appeal:

Department of Treasury

If you checked “other” above, explain:

If Petitioner is appealing from a Board of Review denial, check which Board of Review took action: 

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied:

10/21/2025

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Quale Williams

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 

se 

NOV.05 2025 

Sat 

MICHIGAN TAX TRIBUNAL 

t 

Principal Residence Exemption Denial 

! 

i 

li 

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

Notice of Denial or Board of Review Decision} with this Smait Claims Petition, if applicable. If you do not submit this 

document, you may he placed in default, 

Section 1: Petitioner’s Contact Information 

First Name 

M.1. 

Last Name/Company Name 

Arnold 

J 

Suigussaar 

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

50 Counts Cove Ct. 

City or Town 

State 

ZIP Code 

Holland 

Mi 

49424 

Telephone Number 

Fax Number 

616-283-8858 

nla 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

suigussaar@sbceglobal.net 

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

1 

First Name 

i. 

Last Name 

n/a 

n/a 

[n/a 

Firm Name {if any) 

Address {No., Street, ¥.0. Box or Rurai Route) 

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

E-mail Address (do not enter uniess you want MTT to send all correspondence via e-mail) 

TranInfo:4606 

 26070386-1 

11/03/72 

Chit: 

2810 

Amt: $75.00 

5 

ID: 

ARNOLD SUTGUSSAAR

Page 2

FCTOR 

EWHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

Section 3: Subject Property information 

Parcei identification Number: 

53-013-011-006-05 

How many 

if you are appealing more than one parcel, are they contiguous or adipining? 

parcelsareyou | [] vest 

[J Not 

appealing? 

*if yes, use a multiple parcel form for information regarding any contiguous parcels. 

4 

**1f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaultad, 

i 

Property Address (No., Street, City, ST, ZIP) 

[if multiple, list first property’s address] 

3536 E. Beyer Rd, Fountain, Ml 49410 

Taxing Authority (City or Township) 

County 

Sherman Township 

wviason 

Classification of Property: 

Agricultural 

Commercial 

Industrial Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

EH 

Section 

4: Check which of the folic 

i 

1 

i 

[fi Principal Residence Exemption 

i J Qualified Agricultural Exemption 

{ 

| 

{ 

| 

| 

{ 

| 

| 

| 

L 

H 

| 

{ 

Section 5: Explain the Reason for this Appeal 

This appeal is to waive the interest in the amount of $391.39 on the 2024 property taxes. 

The reason for the appeal is that the property was never claimed as a Principal 

Residence, a mistake was made in the classification of the home so properly taxes were 

billed incorrectly. The taxes were paid as billed but a past due notice was received with 

an interest penalty when it was discovered that we were claiming our Holland address as 

our primary residence. 

We agree to pay the full amount of property tax due for a non-primary residence but 

disagree that the classification error is our responsibility and thus request a waiver of the 

interest penalty. 

SOCUCH ©! 

UMISKICUONA! ISSUCS 

List the tax year(s} denied: 

A 

2024 

indicate who denied the exemotion under appeal: 

Assessor County Treasurer or Equalization Michigan Dept. of Treasury July Board of Raview December Board of Review Other

Page 3

=i 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSIRT 

DIRECTOF 

Fee Information 

T 

1 

i 

ing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of 

{the filing of this petition. 

{ 

Signature required 

w 

All 

Ss 

thorized Representative’s Signatuie: 

i

Page 4

5847 (Rev. 04-19) 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF TREASURY 

RACHAEL EUBANKS 

GOVERNOR 

LANSING 

STATE TREASURER 

October 21. 202 

Arnold & Diane Sulgussaar 

50 Countys Cove Ct 

Holland, Mi 48424 

Parcel ID: 53-013-011-006-Uz 

Owes). Armoid & Diane Suigussaai 

Tax Year(s): 2024, 2025 

File No: WI-1463 

Notice of Waiver Interest Denial 

Dear Arnold & Diane Suigussaar. 

Under authority of Subsection 211.7cc(8) of Public Act 206 of 1893, as amended, an assessor may 

request the waiver of interest charged as the result of a Principal Residence Exemption (PRE) 

Treasury (Treasury) may waive the interest if it is a result of an assessor's classification error, an 

assessor's failure to rescind the exemption after the owner requested in writing that the exemption 

be rescinded or some other assessor error. 

An Assessor's Affidavit to Waive PRE Denial Interest was received for the above listed parcel and 

has been reviewed by Treasury. Based on the information we received, it has been determined 

that insufficient documentation was submitted to show that an assessor's error occurred as 

required by MCL 211.7cc(8). Therefore, the interest that accrued as a result of the PRE denial 

for the 2024 and 2025 tax years shall not be waived. The owner is responsible for the total 

amount owed. 

This is Treasury's final decision in this matter under MCL 211.7cc(8) of the General Property Tax 

Act. If you disagree with all or a part of this final decision, you may file your petition with the small 

claims division of the Michigan Tax Tribunal, P.O. Box 30232, Lansing, Michigan 48909 (telephone 

517-335-9760) by completing a Michigan Tax Tribunal form (available online at 

www. michigan.gov/taxtrib) and paying the required filing fee. Your appeal must be submitted to the 

Michigan Tax Tribunal within 35 days of this decision in accordance with MCL 211.7cc(13).

Page 5

Michigan Department of Treasury 

4813 (Rev. 03-18) 

Assessor's Affidavit to Waive Principal Residence Exemption (PRE) Denial Interest 

Issued under authority of Public Act 206 of 1893. 

The assessor shall not submit this affidavit if there is no assessor error that would justify waiver of the interest. This Affidavit 

must be completed and certified by the assessor and all of the appropriate documents must be attached in order for the Department 

of Treasury (Treasury) to consider waiving interest on a corrected or supplemental tax bill.

Page 6

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.

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

Arnold J Suigussaar,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003781

Michigan Department of Treasury,

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: November 12, 2025

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

Arnold J Suigussaar,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003781

Michigan Department of Treasury,

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: November 12, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

RECEIVED 

se 

NOV.05 2025 

Sat 

MICHIGAN TAX TRIBUNAL 

t 

Principal Residence Exemption Denial 

! 

i 

li 

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

Notice of Denial or Board of Review Decision} with this Smait Claims Petition, if applicable. If you do not submit this 

document, you may he placed in default, 

Section 1: Petitioner’s Contact Information 

First Name 

M.1. 

Last Name/Company Name 

Arnold 

J 

Suigussaar 

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

50 Counts Cove Ct. 

City or Town 

State 

ZIP Code 

Holland 

Mi 

49424 

Telephone Number 

Fax Number 

616-283-8858 

nla 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

suigussaar@sbceglobal.net 

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

1 

First Name 

i. 

Last Name 

n/a 

n/a 

[n/a 

Firm Name {if any) 

Address {No., Street, ¥.0. Box or Rurai Route) 

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

E-mail Address (do not enter uniess you want MTT to send all correspondence via e-mail) 

TranInfo:4606 

 26070386-1 

11/03/72 

Chit: 

2810 

Amt: $75.00 

5 

ID: 

ARNOLD SUTGUSSAAR

Page 2

FCTOR 

EWHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

Section 3: Subject Property information 

Parcei identification Number: 

53-013-011-006-05 

How many 

if you are appealing more than one parcel, are they contiguous or adipining? 

parcelsareyou | [] vest 

[J Not 

appealing? 

*if yes, use a multiple parcel form for information regarding any contiguous parcels. 

4 

**1f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaultad, 

i 

Property Address (No., Street, City, ST, ZIP) 

[if multiple, list first property’s address] 

3536 E. Beyer Rd, Fountain, Ml 49410 

Taxing Authority (City or Township) 

County 

Sherman Township 

wviason 

Classification of Property: 

Agricultural 

Commercial 

Industrial Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

EH 

Section 

4: Check which of the folic 

i 

1 

i 

[fi Principal Residence Exemption 

i J Qualified Agricultural Exemption 

{ 

| 

{ 

| 

| 

{ 

| 

| 

| 

L 

H 

| 

{ 

Section 5: Explain the Reason for this Appeal 

This appeal is to waive the interest in the amount of $391.39 on the 2024 property taxes. 

The reason for the appeal is that the property was never claimed as a Principal 

Residence, a mistake was made in the classification of the home so properly taxes were 

billed incorrectly. The taxes were paid as billed but a past due notice was received with 

an interest penalty when it was discovered that we were claiming our Holland address as 

our primary residence. 

We agree to pay the full amount of property tax due for a non-primary residence but 

disagree that the classification error is our responsibility and thus request a waiver of the 

interest penalty. 

SOCUCH ©! 

UMISKICUONA! ISSUCS 

List the tax year(s} denied: 

A 

2024 

indicate who denied the exemotion under appeal: 

Assessor County Treasurer or Equalization Michigan Dept. of Treasury July Board of Raview December Board of Review Other

Page 3

=i 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSIRT 

DIRECTOF 

Fee Information 

T 

1 

i 

ing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of 

{the filing of this petition. 

{ 

Signature required 

w 

All 

Ss 

thorized Representative’s Signatuie: 

i

Page 4

5847 (Rev. 04-19) 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF TREASURY 

RACHAEL EUBANKS 

GOVERNOR 

LANSING 

STATE TREASURER 

October 21. 202 

Arnold & Diane Sulgussaar 

50 Countys Cove Ct 

Holland, Mi 48424 

Parcel ID: 53-013-011-006-Uz 

Owes). Armoid & Diane Suigussaai 

Tax Year(s): 2024, 2025 

File No: WI-1463 

Notice of Waiver Interest Denial 

Dear Arnold & Diane Suigussaar. 

Under authority of Subsection 211.7cc(8) of Public Act 206 of 1893, as amended, an assessor may 

request the waiver of interest charged as the result of a Principal Residence Exemption (PRE) 

Treasury (Treasury) may waive the interest if it is a result of an assessor's classification error, an 

assessor's failure to rescind the exemption after the owner requested in writing that the exemption 

be rescinded or some other assessor error. 

An Assessor's Affidavit to Waive PRE Denial Interest was received for the above listed parcel and 

has been reviewed by Treasury. Based on the information we received, it has been determined 

that insufficient documentation was submitted to show that an assessor's error occurred as 

required by MCL 211.7cc(8). Therefore, the interest that accrued as a result of the PRE denial 

for the 2024 and 2025 tax years shall not be waived. The owner is responsible for the total 

amount owed. 

This is Treasury's final decision in this matter under MCL 211.7cc(8) of the General Property Tax 

Act. If you disagree with all or a part of this final decision, you may file your petition with the small 

claims division of the Michigan Tax Tribunal, P.O. Box 30232, Lansing, Michigan 48909 (telephone 

517-335-9760) by completing a Michigan Tax Tribunal form (available online at 

www. michigan.gov/taxtrib) and paying the required filing fee. Your appeal must be submitted to the 

Michigan Tax Tribunal within 35 days of this decision in accordance with MCL 211.7cc(13).

Page 5

Michigan Department of Treasury 

4813 (Rev. 03-18) 

Assessor's Affidavit to Waive Principal Residence Exemption (PRE) Denial Interest 

Issued under authority of Public Act 206 of 1893. 

The assessor shall not submit this affidavit if there is no assessor error that would justify waiver of the interest. This Affidavit 

must be completed and certified by the assessor and all of the appropriate documents must be attached in order for the Department 

of Treasury (Treasury) to consider waiving interest on a corrected or supplemental tax bill.

Page 6

4

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