Aron Hall, Ostrowski Marisa, Petitioners V Township Of Thornapple, 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

Aron Hall,Ostrowski Marisa,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-003511

Township Of Thornapple, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

December 15, 2026 

HEARING TIME:

2:30 PM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

78158180 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 25-003511

Page 2 of 4

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged as indicated above.

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are automatically included 

in valuation appeals once the assessment has been established for that tax year. For purposes of 

administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit 

documentation and be prepared to discuss subsequent tax year assessments at hearings to be conducted on 

or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year, 

taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at 

the March Board of Review for that year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. 

The following motions and requests may be filed by either party regarding the scheduled hearing. Motions and 

requests may be submitted to the Tribunal by mail or through the Tribunal’s e-filing system. Motions and 

requests may be sent to the opposing party by mail or by e-mail, if the parties agree to submission by e-mail. If 

sent by mail, motions and requests must be sent to the opposing party or their authorized representative at the 

address identified in the petition or answer for that party or authorized representative, unless the party or 

authorized representative filed an appearance or other documentation identifying a different mailing address. 

1. Motion to Adjourn: Parties may request the hearing be rescheduled (i.e. adjourned). The motion must be 

submitted to both the Tribunal and the opposing party at least 28 days before the hearing unless there are 

emergency circumstances. The emergency circumstances must be detailed to justify the

Page 3

MTT

Page 4

MTT

Page 5

STA

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

Aron Hall,Ostrowski Marisa,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003511

Township Of Thornapple,

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. 25-003511

Page 2 of 2

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 5, 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

TOWNSHIP of THORNAPPLE 

269-795-7202 

/ 

FAX 269-795-8812 

/ P.O. BOX 459 

/ 200 EAST MAIN STREET 

/ MIDDLEVILLE, MI 49333 

ASSESSING DEPARTMENT 

DANIEL R. SCHEUERMAN, ASSESSOR 

Email: assessor@thornapple-twp.org 

November 4, 2025 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

RE: 

MTT Docket 25-003511 

Marisa Ostrowski & Aron Hall v Township of Thomapple 

To Whom It May Concern: 

Attached is a corrected Proof of Service of the Answer to Petition. 

I had originally tried 

to e-file on October 30%, but the system was not functioning. 

I was able to successfully 

file electronically yesterday, November 3, 2025. 

I also am attaching the original for 

reference purposes. 

Sincerely, 

“shat 

— 

Daniel R. Scheuerman 

Assessor 

cc: Jack Aylsworth

Page 2

Corpusdad 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

Marisa Ostrowski & Aron Hall 

) 

Petitioners 

) 

v 

) 

MTT Docket: 25-003511 

) 

Township of Thornapple, 

) 

Barry County, 

) 

Respondent 

) 

PROOF OF SERVICE 

1, Daniel R. Scheuerman, Assessor, state that on November 3, 2025, I served a copy of the answer to 

petition and attached documents related to the above-captioned matter via electronic mail to: 

Jack Aylsworth, Representative for Petitioner 

jack@skylinepropertytax.com 

Daniel R. Scheuerman, Assessor 

Township of Thornapple 

200 E. Main St., PO Box 459 

Middleville, MI 49333 

Dated: November 3, 2025

Page 3

j n covike® 

dade 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

Marisa Ostrowski & Aron Hall 

) 

Petitioners 

) 

v 

) 

MTT Docket: 25-003511 

) 

Township of Thornapple, 

) 

Barry County, 

) 

Respondent 

) 

PROOF OF SERVICE 

sie 

Nevemier 

3, 1015 

wv 

1, Daniel R. Scheuerman, Assessor, state that on October 30, 2025, I served a copy of the answer to 

petition and attached documents related to the above-captioned matter via electronic mail to: 

Jack Aylsworth, Representative for Petitioner 

Jjack@skylinepropertytax.com 

Dated: November 3, 2025 

—ohe=A__— 

Daniel R. Scheuerman, Assessor 

Township of Thorapple 

200 E. Main St., PO Box 459 

Middleville, MI 49333

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 

MICHIGAN TAX TRIBUNAL 

Marisa Ostrowski & Aron Hall 

) 

Petitioners 

) 

v 

) 

MTT Docket: 25-003511 

) 

Township of Thornapple, 

) 

Barry County, 

) 

Respondent 

) 

PROOF OF SERVICE 

1, Daniel R. Scheuerman, Assessor, state that on October 30, 2025, I served a copy of the answer to 

petition and attached documents related to the above-captioned matter via electronic mail to: 

Jack Aylsworth, Representative for Petitioner 

Jjack@skylinepropertytax.com 

Dated: November 3, 2025 

—ofe=A__— 

Daniel R. Scheuerman, Assessor 

Township of Thornapple 

200 E. Main St., PO Box 459 

Middleville, MI 49333

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

*** Information herein deemed reliable but not guaranteed***

BARRY

County:

THORNAPPLE TOWNSHIP

Jurisdiction:

Printed on

Parcel Number:

08-14-016-008-32

0

0

0

0

2022

0

0

0

0

2023

126,100S

126,100M

273,900

244,900

29,000

2024

260,709C

269,700M

269,700

235,600

34,100

2025

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

Land Improvement Cost Estimates

Description Rate Size % Good Cash Value

D/W/P: 3.5 Concrete 6.49 2076 49 6,602

 Total Estimated Land Improvements True Cash Value = 6,602

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

RESIDENTIAL SITES 1.800 Acres 37,889 100 68,200

AGRICULTUR ROW 0.20 Acres 0 100 0

 2.00 Total Acres Total Est. Land Value = 68,200

Land Value Estimates for Land Table 00001.TOWNSHIP

DRS 02/11/2025 INSPECTED

DRS 02/08/2024 INSPECTED

DRS 05/22/2023 DESK REVIE

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

X

X

 

 

 

 

 

 

 

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

 

X

 

 

 

 

 

 

 

 

X

 

Public

Improvements

Vacant

 

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: Township of Thornapple,

County of Barry, Michigan

Split/Comb. on 05/22/2023 completed

05/22/2023 DAN ;

Parent Parcel(s): 14-016-008-30;

Child Parcel(s): 14-016-008-31,

14-016-008-32;

-----------------------------------------

Comments/Influences

THORNAPPLE TWP

COM W 1/4 COR SEC 16 T4N-R10W; TH S

00*40'32" W 263.00' TO POB; TH S89*53'35"

E 330.72'; TH S 00*41'51" W 263.48'; TH N

89*53'35"W 330.62'; TH N 00*40'32" E

263.48' TO POB. SUBJ TO EASEMENTS OF

RECORD (2023T)

Tax Description

HALL ARON & OSTROWSKI MARISA R

5434 CHERRY VALLEY RD

MIDDLEVILLE MI 49333

Owner's Name/Address

5434 CHERRY VALLEY RD

Property Address

2025 Est TCV 539,319 TCV/TFA: 309.95

MAP #: 0

P.R.E. 100% 05/22/2023 

3 COMPLETE

23-067

06/15/2023

DWELLING

School: THORNAPPLE KELLOGG SCH DIST

Status

Number

Date

Building Permit(s)

Zoning: AR

Class: RESIDENTIAL-IMPROV

100.0

DEED

2023-004092

32-SPLIT VACANT

WD

05/16/2023

67,000

HALL ARON

WINCHESTER KEITH

0.0

DEED

2024-002144

09-FAMILY

WD

03/28/2024

0

HALL ARON & OSTROWSKI MARI

HALL ARON

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

10/29/2025

Page 2

Class: C +10

Effec. Age: 2

Floor Area: 1,740 

Total Base New : 345,533 E.C.F.

Total Depr Cost: 338,581 X 1.357

Estimated T.C.V: 459,454 

Cost Est. for Res. Bldg: 1 Single Family RANCH Cls C 10 Blt 2023

(11) Heating System: Forced Heat & Cool

Ground Area = 1740 SF Floor Area = 1740 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=98/100/100/100/98

Building Areas

Stories Exterior Foundation Size Cost New Depr. Cost 

1 Story Siding Basement 1,740 

 Total: 272,708 267,213

Other Additions/Adjustments

 Basement, Outside Entrance, Below Grade 1 2,523 2,473 

Plumbing

 3 Fixture Bath 1 4,580 4,488 

 2 Fixture Bath 1 3,064 3,003 

 Extra Sink 1 936 917 

Water/Sewer

 1000 Gal Septic 1 4,795 4,699 

 Water Well, 100 Feet 1 5,725 5,610 

Porches

 CCP (1 Story) 32 1,033 1,012 

 4in Concrete 750 6,045 5,924 

 4in Concrete 284 2,289 2,243 

Deck

 Treated Wood 196 4,024 3,944 

Garages

Class: C Exterior: Siding Foundation: 42 Inch (Unfinished)

 Base Cost 1080 37,811 37,055 

 Totals: 345,533 338,581

Notes: 

 ECF (TOWNSHIP) 1.357 => TCV: 459,454

Carport Area: 

Roof: 

Bsmnt Garage: 

Year Built: 

Car Capacity: 

Class: C

Exterior: Siding

Brick Ven.: 0

Stone Ven.: 0

Common Wall: 1 Wall

Foundation: 42 Inch

Finished ?: 

Auto. Doors: 0

Mech. Doors: 0

Area: 1080

% Good: 0

Storage Area: 0

No Conc. Floor: 0

 (17) Garage

CCP (1 Story)

4in Concrete

4in Concrete

Treated Wood

32

750

284

196

Type

Area

 (16) Porches/Decks

Interior 1 Story

Interior 2 Story

2nd/Same Stack

Two Sided

Exterior 1 Story

Exterior 2 Story

Prefab 1 Story

Prefab 2 Story

Heat Circulator

Raised Hearth

Wood Stove

Direct-Vented Gas

 

 

 

 

 

 

 

 

 

 

 

 

 (15) Fireplaces

Appliance Allow.

Cook Top

Dishwasher

Garbage Disposal

Bath Heater

Vent Fan

Hot Tub

Unvented Hood

Vented Hood

Intercom

Jacuzzi Tub

Jacuzzi repl.Tub

Oven

Microwave

Standard Range

Self Clean Range

Sauna

Trash Compactor

Central Vacuum

Security System

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 (15) Built-ins

 Lump Sum Items:

Public Water

Public Sewer

Water Well

1000 Gal Septic

2000 Gal Septic

 

 

1

1

 

 (14) Water/Sewer

Average Fixture(s)

3 Fixture Bath

2 Fixture Bath

Softener, Auto

Softener, Manual

Solar Water Heat

No Plumbing

Extra Toilet

Extra Sink

Separate Shower

Ceramic Tile Floor

Ceramic Tile Wains

Ceramic Tub Alcove

Vent Fan

 

2

1

 

 

 

 

 

1

 

 

 

 

 

 (13) Plumbing

Few

 

Ave.

X

Many

 

No. of Elec. Outlets

Min

 

Ord.

X

Ex.

 

 No./Qual. of Fixtures

Amps Service

0

 (12) Electric

Central Air

Wood Furnace

 

 

Forced Air w/o Ducts

Forced Air w/ Ducts 

Forced Hot Water

Electric Baseboard

Elec. Ceil. Radiant

Radiant (in-floor)

Electric Wall Heat

Space Heater

Wall/Floor Furnace

Forced Heat & Cool

Heat Pump

No Heating/Cooling

 

 

 

 

 

 

 

 

 

X

 

 

Elec.

Steam

 

Oil

Coal

 

Gas

Wood

X

 (11) Heating/Cooling

 Joists: 

 Unsupported Len: 

 Cntr.Sup: 

 (10) Floor Support

Recreation SF

Living SF

Walkout Doors (B)

No Floor SF

Walkout Doors (A)

 

 

1

 

 

 (9) Basement Finish

Conc. Block

Poured Conc.

Stone

Treated Wood

Concrete Floor

 

8

 

 

X

 (8) Basement

 Basement: 1740 S.F.

 Crawl: 0 S.F.

 Slab: 0 S.F.

 Height to Joists: 0.0

 (7) Excavation

 

 

Drywall

X

 (6) Ceilings

 Kitchen: 

 Other: 

 Other: 

 (5) Floors

H.C.

 

Solid

 

Doors:

Small

 

Ord

X

Lg

 

Size of Closets

Min

 

Ord

X

Ex

 

Trim & Decoration

Plaster

Wood T&G

 

 

Drywall

Paneled

X

 

(4) Interior

Eavestrough

Insulation

Front Overhang

Other Overhang

 

X

 0

 0

 (3) Roof (cont.)

*** Information herein deemed reliable but not guaranteed***

Residential Building 1 of 1

Printed on

Parcel Number:

08-14-016-008-32

 Chimney: 

Asphalt Shingle

X

Gambrel

Mansard

Shed

 

 

 

Gable

Hip

Flat

X

 

 

 (3) Roof

Wood Sash

Metal

Page 3

***

Page 4

Tota

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

Michigan Department of Treasury 

618 (Rev. 11-12) 

Petition to Board of Review 

L-4035 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal 

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

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name 

(If Other than Owner. Please Print or Type) 

ARON HALL & MARISA OSTROWSKI 

Township or City 

County 

THORNAPPLE 

BARRY 

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: 

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

08-14-016-008-32 

Protested Item 

[x] Assessed Value 

Tentative Taxable Value 

J Classification 

J Qualified Agricultural 

Property Exemption 

1. PROTEST OF ASSESSMENT 

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

Assessed Amount 

Owner's Estimate of True Cash Value 

Tentative Taxable Value 

Year 

$269,700 

$449,257 

$260,709 

2025 

2. PROTEST OF CLASSIFICATION 

(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 

l Industrial 

[Il Timber Cutover 

0 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 0 if 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 

SEE THE ATTACHED STATEMENT 

CERTIFICATION 

A 

| 

4/4 

peAlel 

ZA 

4 [Le Akt, 

Date an | 2025 

Address 

Phone Number 

| 

5434 CHERRY VALLEY ROAD 

(616) 329-6649 

www.m 

gan.govitreasury

Page 2

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

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

Petition Number 

~ 

A 

Parcel Code 

1. ASSESSED VALUE 

Dis] 

ion by Board of Review. The Board of Review must state J 

Denied 

| 

| Assessed Value Changed From 

to] 

Record of vote - Board or three member committee of board 

Chairperson: [/] Yes 

[|] No ht 

Member: 

[Yes 

[ ] No 

I 

Member: [] Yes [[]No 

~ Sb eek 

froqedy 

Cel 

coll 

— 

14 foco| 

ECF Sa nea adieshkble 

Lecto. 

= 

mG iol (perk 

oondud — eckeade —14 

If you disagree with the decision of the 

rd of Review regarding tentative asse: 

value, you may 

ppeal fhat decision by filing a petition with the 

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

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

Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax 

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

2. TENTATIVE TAXABLE VALUE 

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

Denied 

[| Tentative Taxable Value Changed From 

to 

Chairperson: xX Yes 

[| No 

= 

Zz 

Member: eee [JNo 

v £ 

Member: rd [No 2) 

Initials 

Initials 

Reason for board action 

ZCE 

15 a aon ailjvdr Hy [chs 

If you disagree with the decision 

e Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the 

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

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

Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the 

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

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 

[_] No 

Reason for board action 

Initials 

Reason for board action 

Record of vote - Board or three member committee of board 

Initials 

Member: [| Yes 

[_|No 

Member: [] Yes 

[_]No 

Initials 

Initials 

Initials 

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. 

O Exemption Request Denied 

[] Exemption percent modified from 

% to 

% 

Record of

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

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MARLON I. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25-003511 

Section 1: Respondent’s Contact Information 

269-795-7202 

First Name: 

ML: 

Last Name/Company Name/Unlt of Government: 

TOWNSHIP OF THORNAPPLE 

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

County: 

PO BOX 459 

BARRY 

City or Town: 

State: 

ZIP Code: 

MIDDLEVILLE 

MI 

49333 

Telephone Number: 

Fax Number: 

269-795-8812 

assessor@thornapple-twp.org 

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

3 

269-795-7202 

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

First Name: 

M.L: 

Last Name: 

DANIEL 

R 

SCHEUERMAN 

Firm Name (if any): ASSESSOR 

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

PO BOX 459 

City or Town: 

State: 

ZIP Code: 

MIDDLEVILLE 

Mi 

49333 

Telephone Number: 

Fax Number: 

269-795-8812 

assessor@thornapple-twp.org 

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

Section 3: Subject Property Information 

[| Yes 

0 No 

Does the subject property have a Principal Residence Exemption of 50% or more? 

O Yes 

[J No 

[4 Not Applicable 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another.

Page 2

AA 

Lay 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

CURRENT DOES NOT EXCEED 50% OF MARKET VALUE. COST APPROACH TO 

VALUE INCLUDED AS AN ATTACHMENT TO THIS ANSWER. A MARKET 

APPROACH WILL FOLLOW AT A LATER DATE. 

Section 5: Jurisdictional Issues 

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Did Petitioner protest the assessment at a Board of Review (BOR)? [v/] Yes 

O No 

If yes, check which BOR Petitioner attended: [wi] March 

O July 

Od December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [wi] Yes 

O No 

*Submit a copy of the Notice of Assessment 

with the Answer. 

If the July or December BOR revised the assessment(s) at Issue, did it have authority? O Yes 

[No 

If yes, cite the Board's authority. 

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? O Yes 

O No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

O Yes 

O No 

If so, what Is the Issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

‘When was the Notice of Uncapping, if applicable, Issued? 

Under what statutory section was the Taxable Value uncapped? 

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Page 3

8 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at 

a BOR? O Yes 

O No 

If Yes, check which BOR Petitioner attended: [| March 

O July 

O December 

List the date the BOR denied Petitioner's Poverty Exemption: 

IF PETITIONER IS APPEALING 

THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at a BOR? Od Yes 

O No 

If Yes, check which BOR Petitioner attended: O March 

[ml] July 

O December 

Tax Year(s) denied: 

List the date the exemption was denled: 

What statutory section did Petitioner request the subject property be exempt? 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Parcel Identification Number: 

08-14-016-008-32 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

$269,700 

Current Taxable Value as established by the BOR: 

$260,709 

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

$539,400 

Multiply the True Cash Value by .5 and enter here, This is your contention of Assessed Value. 

$269,700 

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

$260,709 

Signature 

*required 

ES 

BR Le A 

DANIEL R SCHEUERMAN

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 

AUG 04 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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} 279, 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 

First Name 

MI. 

Last Name/Company Name 

Marisa / Aron 

Ostrowski / Halt 

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

5434 Cherry Valley Road 

City or Town 

State 

ZIP Code 

Middleville 

Mi 

49333 

Telephone Number 

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

Section 2: Petitioner's Attorney/Authorized Representative’s Contact information 

} 

First Name 

MI. 

Last Name 

Jack 

Aylsworth 

Firm Name (if any) Property Tax Consultants 

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

861 Pinecrest Ave SE 

City or Town 

State 

ZIP Code 

Grand Rapids 

Mi 

49506 

Telephone Number 269-366-0300 

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

Jjack@skylinepropertytax.com 

Section 3: Subject Property Information 

How many 

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

parcels areyou | [7] yes* 

No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcals. 

1 

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

Property Address (No., Street, City, ST, 2iP) 

{if multiple, list first property's address] 

5434 Cherry Valley Rd, Middleville, MI 49333

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

alt that apply) 

True Cash and Taxable Value 

[J Poverty Exemption 

[ Taxable Value Only (calculation) 

[0 Disabled Veterans Exemption 

=| Uncapping of Taxable Value 

J Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[3 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Market approach to value supports a lower value. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

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

Yes 

[MR] No 

If Yes, check which BOR you attended AND attach the BOR decision: [4 March 

[J yuly 

[] December 

If No, check the applicable reason(s): 

[I] 

Not required to attend 

Assessment Change Notice was not received by Petitioner 

[Hl] Appealing a purported Clerical Error or Mutual Mistake of Fact (If yes, include explanation in Section 5) 

[| Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

14-016-008-32 

Classification of Property: 

Real 

Personal 

{check one} 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

$269,700 

Current Taxable Value as established by the BOR: 

$260,709 

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

$449,000 

Muitiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value, 

$224,500 

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

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

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

=! 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

{check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

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

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

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

Yes 

[1] No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

a Yes 

[ 

No 

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

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus 

$25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$O0ver $500,000.00 

$300.00 

If your property is 

NOT residential property (see MCL 206.762) and 

the State Equalized Value or

Page 5

Michigan

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Aron Hall,Ostrowski Marisa,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003511

Township Of Thornapple,

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: October 7, 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

Aron Hall,Ostrowski Marisa,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003511

Township Of Thornapple,

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: October 7, 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 

AUG 04 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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} 279, 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 

First Name 

MI. 

Last Name/Company Name 

Marisa / Aron 

Ostrowski / Halt 

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

5434 Cherry Valley Road 

City or Town 

State 

ZIP Code 

Middleville 

Mi 

49333 

Telephone Number 

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

Section 2: Petitioner's Attorney/Authorized Representative’s Contact information 

} 

First Name 

MI. 

Last Name 

Jack 

Aylsworth 

Firm Name (if any) Property Tax Consultants 

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

861 Pinecrest Ave SE 

City or Town 

State 

ZIP Code 

Grand Rapids 

Mi 

49506 

Telephone Number 269-366-0300 

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

Jjack@skylinepropertytax.com 

Section 3: Subject Property Information 

How many 

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

parcels areyou | [7] yes* 

No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcals. 

1 

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

Property Address (No., Street, City, ST, 2iP) 

{if multiple, list first property's address] 

5434 Cherry Valley Rd, Middleville, MI 49333

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

alt that apply) 

True Cash and Taxable Value 

[J Poverty Exemption 

[ Taxable Value Only (calculation) 

[0 Disabled Veterans Exemption 

=| Uncapping of Taxable Value 

J Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[3 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Market approach to value supports a lower value. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

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

Yes 

[MR] No 

If Yes, check which BOR you attended AND attach the BOR decision: [4 March 

[J yuly 

[] December 

If No, check the applicable reason(s): 

[I] 

Not required to attend 

Assessment Change Notice was not received by Petitioner 

[Hl] Appealing a purported Clerical Error or Mutual Mistake of Fact (If yes, include explanation in Section 5) 

[| Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

14-016-008-32 

Classification of Property: 

Real 

Personal 

{check one} 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

$269,700 

Current Taxable Value as established by the BOR: 

$260,709 

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

$449,000 

Muitiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value, 

$224,500 

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

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

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

=! 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

{check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

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

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

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

Yes 

[1] No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

a Yes 

[ 

No 

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

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus 

$25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$O0ver $500,000.00 

$300.00 

If your property is 

NOT residential property (see MCL 206.762) and 

the State Equalized Value or

Page 5

Michigan

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