Baker D James, Petitioner 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 

Baker D James, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003698 

 

Thornapple Township, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. 

 

Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 24-003698 

Page 2 of 2 

 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, and (xviii) after June 30, 2025, through December 31, 2025, at the rate of 

8.66%. 

 

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

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

By _______________________________ 

Entered: July 18, 2025 

tr 

 

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

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

| 

DIRECTOR 

JAMES D BAKER 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\ 

MTT Docket No. 24-003698 

TOWNSHIP OF THORNAPPLE 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in BARRY 

| 

County. 

2. 

Parcel Number: 08-14-010-013-00 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

| 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2024 

$937,900 

$897,750 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV. 

Vv 

2024 

$1,710,000 

$855,000 

$855,000 

. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

Si 

| Ais 

loss 

t 

n 

ol 

inflat 

liplier. 

6. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of 

a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

N/A 

\ 

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

PO BOX 30232, LANSING, MI 48908 - Other Carrlers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Page 2

MTT Docket No, 24-003698 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel nuniber: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature 

itipner's Authorized ey ge Petitioner: 

Rp 

VE} 

Printed Name: JAMES D BAKER 

“1 ov 

[ $ wo/ JG 

[] 

Date: 

F-15285 

1 {5/dY 

Signature of Respondent's authorized representative: 

Printed Name: DANIEL R SCHEUERMAN, ASSESSOR; 

pate: 

01 / je) 2025

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 

James D. Baker, 

) 

Petitioner 

) 

Vv 

) 

MOAHR Docket: 24-003698 

) 

Township of Thornapple, 

) 

Barry County, 

) 

Respondent 

) 

PROOF OF SERVICE 

1, Daniel R. Scheuerman, Assessor, state that on November 5, 2024, I served a copy of the answer to 

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

Jack Aylsworth 

Property Tax Consultants 

861 Pine Crest Ave., SE 

Grand Rapids, MI 49506 

jack@skylinepropertytax.com 

James Baker 

6662 Stimson Rd. 

Middleville, MI 49333 

jbaker@dewittpackaging.com 

Dated: July 16, 2025 

f= 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

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

| 

DIRECTOR 

JAMES D BAKER 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\ 

MTT Docket No. 24-003698 

TOWNSHIP OF THORNAPPLE 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in BARRY 

| 

County. 

2. 

Parcel Number: 08-14-010-013-00 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

| 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2024 

$937,900 

$897,750 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV. 

Vv 

2024 

$1,710,000 

$855,000 

$855,000 

. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

Si 

| Ais 

loss 

t 

n 

ol 

inflat 

liplier. 

6. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of 

a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

N/A 

\ 

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

PO BOX 30232, LANSING, MI 48908 - Other Carrlers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Page 2

MTT Docket No, 24-003698 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel nuniber: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature 

itipner's Authorized ey ge Petitioner: 

Rp 

VE} 

Printed Name: JAMES D BAKER 

“1 ov 

[ $ wo/ JG 

[] 

Date: 

F-15285 

1 {5/dY 

Signature of Respondent's authorized representative: 

Printed Name: DANIEL R SCHEUERMAN, ASSESSOR; 

pate: 

01 / je) 2025

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

Baker D James,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003698

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.

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.

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.

Page 2

MTT Docket No. 24-003698

Page 2 of 6

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 12, 2024

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 provide 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

Baker D James,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003698

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

Page 4

M

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

Valuation Report

DB:

Thornapple Twp 2024

11/05/2024

01:19 PM

Parcel Number: 08-14-010-013-00 Page: 2

Notes: 

 Totals: 1,126,033 878,291

 SLAB 180 450 351 

 PATIO 198 495 386 

Local Cost Items

 Exterior 1 Story 1 9,839 7,674 

 2nd on Same Stack 1 6,086 4,747 

Fireplaces

 Jacuzzi repl.Tub 1 10,785 8,412 

Built-Ins

 Base Cost 1068 67,743 52,840 

 Storage Over Garage 400 8,724 6,805 

Class: B Exterior: Siding Foundation: 42 Inch (Finished)

Garages

 Foundation: Shallow 180 -1,319 -1,029 

 WSEP (1 Story) 180 13,963 10,891 

 CCP (1 Story) 160 6,230 4,859 

Porches

 Water Well, 100 Feet 1 6,593 5,143 

 1000 Gal Septic 1 6,158 4,803 

Water/Sewer

 Separate Shower 1 3,199 2,495 

 Extra Sink 1 1,748 1,363 

 3 Fixture Bath 3 31,580 24,632 

Plumbing

 Basement, Outside Entrance, Below Grade 1 4,288 3,345 

 Stone Veneer 336 17,499 13,649 

Exterior

 Basement Living Area 2300 135,470 105,667 

Other Additions/Adjustments

 Total: 796,502 621,258

1 Story Siding Overhang 32 

1 Story Siding Overhang 20 

1 Story Siding Overhang 28 

1 Story Siding Overhang 8 

1 Story Siding Crawl Space 240 

1 Story Siding Basement 216 

1 Story Siding Basement 160 

2 Story Siding Basement 1,076 

1+ Story Siding Basement 568 

1 Story Siding Basement 554 

Stories Exterior Foundation Size Cost New Depr. Cost 

Building Areas

Phy/Ab.Phy/Func/Econ/Comb. % Good=78/100/100/100/78

Ground Area = 2814 SF Floor Area = 3978 SF.

(11) Heating System: Forced Heat & Cool

 

Cost Est. for Res. Bldg: 1 Single Family RANCH Cls B 10 Blt 2002

 Total Estimated Land Improvements True Cash Value = 30,149

Pool: Concrete 114.88 648 40 30,149

Description Rate Size % Good Cash Value

Land Improvement Cost Estimates

 78.26 Total Acres Total Est. Land Value = 697,743

AGRICULTUR ROW 0.73 Acres 0 100 0

RESIDENTIAL SITES 77.527 Acres 9,000 100 697,743

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 * Factors *

Land Value Estimates for Land Table 00001.TOWNSHIP

Map #: THORNAPPLE TOWNSHIP MIDDLEVILLE, MI 49333 

Property Class: 401 6662 STIMSON RD 

08-14-010-013-00 2024 Est. T.C.V. BAKER JAMES D & MEAGAN M TRUST

Page 2

Valuation Report

DB:

Thornapple Twp 2024

11/05/2024

01:19 PM

 937,900 937,900 937,900 897,750 897,750 897,750

2024 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT

 0 82,900 67,200 0 -24,450 0

2024 New Eq. Adjustment Loss Additions Tax Adjustment Losses

 922,200 922,200 922,200 855,000 5.00

2023 Assessed MBOR S.E.V. Base for Cap C.P.I.

Est. TCV/Total Floor Area = 471.54, Most recent sale 04/26/2022 for 1,975,000

2024 Est. T.C.V. 14-010-013-00 = 1,875,794

Total Estimated True Cash Value of Agricultural Buildings = 81,657

ECF (TOWNSHIP) 1.161 => TCV of Bldg: 1 = 81,657

OPEN LT 6.95 1,104 43.5 3,337

Unit in Place Item(s) Rate Quantity/Area Depr. Depr. Cost

Phy/Ab.Phy/Func/Econ/Comb. % Good=58/100/75/100/43.5 Depr. Cost = 66,996

Wall Furnace 3.21 4860 15,601

Default Walls 7.39 4860 35,915

Base Cost 21.09 4860 102,497

Description Rate Size Cost New

Height: 16 ft

Ag. Bld 1 2002, 4 Wall Equipment Shop Class:D,Pole Quality:Good

 ECF (TOWNSHIP) 1.214 => TCV: 1,066,245

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:

08-14-010-013-00

568,216C

758,200

486,800

271,400

2021

586,967C

783,700

508,400

275,300

2022

855,000S

855,000T

922,200M

922,200

600,500

321,700

2023

897,750C

937,900M

937,900

589,000

348,900

2024

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

Land Improvement Cost Estimates

Description Rate Size % Good Cash Value

Pool: Concrete 114.88 648 40 30,149

 Total Estimated Land Improvements True Cash Value = 30,149

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

RESIDENTIAL SITES 77.527 Acres 9,000 100 697,743

AGRICULTUR ROW 0.73 Acres 0 100 0

 78.26 Total Acres Total Est. Land Value = 697,743

Land Value Estimates for Land Table 00001.TOWNSHIP

DRS 05/03/2023 INSPECTED

ORS 01/29/2003 INSPECTED

ORS 02/02/2004 INSPECTED

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

 

 

 

 

 

 

 

 

 

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

 

 

 

 

 

 

 

 

 

 

 

 

Public

Improvements

Vacant

 

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: Township of Thornapple,

County of Barry, Michigan

MAILING IS BUSINESS ADDRESS

2300 SF FIN PER LIST-ADDED ADD'NL 2023

SPLIT/COMB. ON 02/25/2002 COMPLETED

02/25/2002 ORS ;

PARENT PARCEL(S): 14-010-013-00;

CHILD PARCEL(S): 14-010-013-01;

Comments/Influences

THORNAPPLE TWP

COM W 1/4 POST SEC 10 T4N R10W, TH

N89*56’28’‘E 1314.91FT, TH N0*11’26’‘W

552.21FT TO POB; TH N0*11’26’‘W 760.84FT,

TH N89*09’36’‘E 231.04FT, TH N0*16’56’‘E

5.5FT, TH N89*52’11’‘E 1087.70FT, TH

N89*59’23’‘E 659.10FT, TH S0*02’26’‘E

1322.34FT, TH S89*56’28’‘W 660.31FT, TH

S89*56’28’‘W 484.9FT, TH N0*11’26’‘W

321.03FT, TH S89*50’44’‘W 455.47FT, TH

N0*09’16’‘W 232.57FT, TH S89*50’44’‘W

374.68FT TO POB. ALSO THE E 1/2 SW 1/4 NE

1/4 SEC 10 T4N R10W LYING W’LY OF FORMER

GVRR ROW 100FT IN WIDTH (60FT W’LY & 40FT

E’LY OF C/L). ALSO PART OF NE 1/4 SEC

10-T4N-R10W DESC AS: COM AT N 1/4 COR SD

SEC; TH S 89*57'41'' E 310.0' ALG N LI SD

NE 1/4 TO POB; TH S 89*57'41'' E 208.98'

ALG SD N LI TO ELY LI FORMER RR ROW (100'

WIDE); TH SELY ALG SD ELY LI 424.64' ALG

1586.0' RAD CURVE TO RT, CHORD BEARS

***BALANCE OF DESCRIPTION ON FILE***

Tax Description

BAKER JAMES D & MEAGAN M TRUST

5080 KRAFT AVE SE

GRAND RAPIDS MI 49512

Owner's Name/Address

6662 STIMSON RD

Property Address

2024 Est TCV 1,875,794 TCV/TFA: 471.54

MAP #: 

COMPLETE

02-014

03/22/2002

DWELLING

P.R.E. 100% 05/02/2022 

COMPLETE

02-083

10/16/2002

SWIMMING POOL

School: THORNAPPLE KELLOGG SCH DIST

Status

Number

Date

Building Permit(s)

Zoning: AR

Class: RESIDENTIAL-IMPROV

100.0

DEED

2012-002312

20-MULTI PARCEL SALE REF

WD

07/12/2012

900,000

RAYMOND JON D & LORIE K

MCCULLOUGH KAREN L TRUST

100.0

DEED

2012-002312

03-ARM'S LENGTH

WD

07/12/2012

900,000

RAYMOND JON D & LORIE K

MCCULLOUGH KAREN L TRUST

0.0

DEED

2022-005174

14-INTO/OUT OF TRUST

QC

04/26/2022

0

BAKER JAMES D & MEAGAN M T

BAKER JAMES D & MEAGAN M

100.0

DEED

2022-005171

03-ARM'S LENGTH

WD

04/26/2022

1,975,000

BAKER JAMES D & MEAGAN M

RAYMOND JON D & LORIE K

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

11/05/2024

Page 2

Class: B +10

Effec. Age: 22

Floor Area: 3,978 

Total Base New : 1,126,033 E.C.F.

Total Depr Cost: 878,291 X 1.214

Estimated T.C.V: 1,066,245 

Carport Area: 

Roof: 

Bsmnt Garage: 

Year Built: 

Car Capacity: 

Class: B

Exterior: Siding

Brick Ven.: 0

Stone Ven.: 0

Common Wall: 1 Wall

Foundation: 42 Inch

Finished ?: Yes

Auto. Doors: 0

Mech. Doors: 0

Area: 1068

% Good: 0

Storage Area: 400

No Conc. Floor: 0

 (17) Garage

CCP (1 Story)

WSEP (1 Story)

160

180

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

 

 

1

 

1

 

 

 

 

 

 

 

 (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

Page 3

T

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

3. 2021 to 2022 Adjustment Modifier. Divide line 1 by line 2.............................................................

2022 to 2023 Adjustment Modifier

2021 to 2023 Adjustment Modifier

09/05/2023 01:12 PM

2022

7. 2021 to 2023 Adjustment Modifier. Multiply line 3 by line 6...........................................................

6. 2022 to 2023 Adjustment Modifier. Divide line 4 by line 5.............................................................

5. Enter the assessed valuation before adjustment from the 2023 form L-4023 line 03.....................

4. Enter the assessed valuation after adjustment from the 2023 form L-4023 line 05........................

2. Enter the assessed valuation before adjustment from the 2022 form L-4023 line 03.....................

1. Enter the assessed valuation after adjustment from the 2022 form L-4023 line 05........................

2023 March Board of Review valuations are compared with sales transacted during April through September of 2023.

2022 March Board of Review valuations are compared with sales transacted during the last nine months of 2022 and

those transacted in the first three months of 2023.

2021 March Board of Review valuations are compared with sales transacted during the last three months of 2021 and

those transacted in the first three months of 2022.

40.54%

11,469,370

4,529,700

2,838,600

70

39

31

44.72%

42.48%

46.95%

7,935,011

31

70

73

Michigan Department of Treasury

L-4017

2793 (Rev. 9-16)

2023 24 Month Sales Ratio Study for determining the 2024 Starting Base

Use this form with your assessment/sales ratio study to determine the ratio and true cash value amounts entered on

Form L-4018R, Analysis for Equalized Valuation (Form 603).

County Name

City or Township Name

BARRY

THORNAPPLE

Class of Property (Ag.,Comm.,Res.,etc.)

Residential

2021 to 2022 Adjustment Modifier

355,594,500

1.

335,764,282

2.

1.0591

3.

428,096,100

4.

364,108,348

5.

1.1757

6.

1.2452

7.

24 Month Sales Study

H.

E.

F.

G.

A.

B.

C.

Adjusted %

Ratio

(col.F/col.G)

D.

Applicable

Adjustment

Modifier

Adjusted

Assessed

Value

Total

Adjusted

Prices

Number

of Sales

Sales

Period

Year of

Assessment

Total Assessed

Value for Sales

2021

4/21 - 9/21

48

4,519,700

11,597,620

48.53%

5,627,930

1.2452

2021

10/21 - 3/22

6,815,100

8,486,163

18,464,746

45.96%

1.2452

12 Month Total Sales

12 Month Total Sales

121

14,114,093

30,062,366

4/22 - 9/22

8,044,600

9,458,036

42.63%

22,183,840

1.1757

2022

10/22 - 3/23

2,838,600

1.1757

42.06%

3,337,342

101

12,795,378

30,118,851

12 Month Total Sales

12 Month Total Sales

222

24 Month Total Sales

26,909,471

60,181,217

24 Month Total Sales

*24 Month Mean Adjusted Ratio

IMPORTANT: For Sales from April 2021 through March 2022, divide the 12 month total 'Adjusted Assessed Value' by the 'Total Prices for Sales' to get the

12 month 'Adjusted % Ratio'. Repeat this process for sales from April 2022 through March 2023. Finally, sum the two 'Adjusted % Ratios' and divide the

result by 2 to get the 'Mean Adjusted Ratio'. The 'Mean Adjusted Ratio' in column H is carried to Form 603 (formerly Form L-4018).

12 Month Sales Study

L-4047

E.

F.

G.

A.

B.

C.

Adjusted %

Ratio

(col.F/col.G)

D.

Applicable

Adjustment

Modifier

Adjusted

Assessed

Value

Total

Adjusted

Prices

Number

of Sales

Sales

Period

Year of

Assessment

Total Assessed

Value for Sales

2022

1.1757

10/22 - 3/23

3,337,342

7,935,011

42.06%

2023

1.0000

4,529,700

39.49%

4/23 - 9/23

12 Month Total Sales

12 Month Total Sales

19,404,381

7,867,042

**12 Month Aggregate Adjusted Ratio

IMPORTANT: For Sales from Oct. 2022 through Sept. 2023, divide the 12 month total 'Adjusted Assessed Value' by the 'Total Prices for

Sales' to get the '12 Month Aggregate Adjusted % Ratio'. The 'Aggregate Adjusted Ratio' in column H is carried to Form 603 (formerly

Form L-4018).

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 

James D. Baker, 

) 

Petitioner 

) 

v 

) 

MOAHR Docket: 24-003698 

) 

Township of Thornapple, 

) 

Barry County, 

) 

Respondent 

) 

PROOF OF SERVICE 

I, Daniel R. Scheuerman, Assessor, state that on November 5, 2024, I served a copy of the answer to 

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

Jack Aylsworth 

Property Tax Consultants 

861 Pine Crest Ave., SE 

Grand Rapids, MI 49506 

jack@skylinepropertytax.com 

“fret 

A 

Daniel R. Scheuerman, Assessor 

Township of Thornapple 

200 E. Main St., PO Box 459 

Middleville, MI 49333 

Dated: November 5, 2024

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 

“his 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 2g Print, 

Mh 

Petitjgner's Name il 

on Owner. Plegse Print or) iri 

or Ko 

Sos wieq 

+ 

tan 

70pe (+, 

vale i 

Township gg City 

County 

vragen 

A [2 

LU 

z 

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) 

[4-0/0 — 06/2 -0Q 

Protested Item 

|p Assessed Value 

Erentaive Taxable Value 

|] Classification 

[| 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 5) IY) 7 

q3 rd 700 

1,770, 000 

77 230 

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 

[| Industrial 

[| Timber Cutover 

[1 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 

oo Tfre hed 

. 

Property Tax Consultantc 

861 Pinecrest Ave SE 

— 

Grand Rapids, M1 49506 

Signature V2 wi 

a / y 7. JY 

feof / 

Ca” 346 -03200 

www.michig 

treasury

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 , 

JS 

Parcel Code 

Dovid 

2 

| 

> 

/ 3 

1. ASSESSED VALUE 

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

i 

i 

X Denied 

| 

|Assessed Value Changed From 

to] 

| 

Record of vote - Board or three member committeg-pf 

board 

Chairperson: §{| Yes 

| 

[No ya 

Member: ves [INo Qi 

Member: Hfves [No 

ction 

Reason for i: 

) 

ASF EAS DES Ab TEE 

STF aa 

ALE 

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

2. TENTATIVE TAXABLE VALUE 

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

Initials 

A Denied 

[| | Tentative Taxable Value Changed From 

to

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

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003698

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Thornapple (BARRY)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Daniel

M.I.

R

Last Name

Scheuerman

Firm Name (if any)

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

200 E Main Street PO BOX 459

City or Town

Middleville

State

Michigan

ZIP Code

49333

Telephone Number

269-795-7202

Fax Number

269-795-8812

E-mail Address

assessor@thornapple-twp.org

Section 3: Subject Property Information

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

Yes

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

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

Decision, Notice of Uncapping, or Assessment Change Notice) 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

CURRENT ASSESSMENT DOES NOT EXCEED 50% OF MARKET VALUE. TCV OF $1,710,000 WAS STIPULATED TO FOR THE 2023 TAX YEAR. 

INCREASE IN RESIDENTIAL VALUES FOR 2024 WAS 11.81% (COPY OF FORM L-2793 FILED AS AN ATTACHMENT TO ANSWER). COST 

APPROACH TO VALUE FILED AS AN ATTACHMENT TO THIS ANSWER SHOWS 2024 TCV OF $1,875,800 WHICH IS A 9.7% INCREASE OVER 2024. 

A MARKET APPROACH TO VALUE 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)? Yes

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*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? 

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? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

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

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Did Petitioner request the exemption at the BOR? 

If Yes, check which BOR Petitioner attended:

Tax Year(s) denied:

List the date the exemption was denied:

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: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

08-14-010-013-00

Classification of Property:

Real 

Residential

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

$937,900

Current Taxable Value as established by the BOR:

$897,750

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

$1,875,800

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

$937,900

If you believe

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 

JUL'2 32024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. 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) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. if you do not 

submit this document, you may be held in default. 

Section 1: Petitioner's Contact Information 

First Name 

ML 

Last Name/Company Name 

Baker 

D 

James 

Mailing Address {No., Street, P.0. Box or Rural Route) 

6662 Stimson 

City or Town 

State 

ZIP Code 

Middleville 

MI 

149333 

Telephone Number 

Fax Number 

E-mall 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 

mM. 

Last Name 

Jack 

Aylsworth 

mm 

property Tax Consultants 

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

861 Pine Crest Ave SE 

City or Town 

State 

ZIP Code 

Grand Rapids 

MI 

149506 

Telephone Number 

Fax Number 

269-366-0300 

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

jack@skylinepropertytax.com 

Section 3: Subject Property Information 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

True Cash and Taxable Value 

[J Poverty Exemption 

[} Taxable Value Only (calculation) 

[] Disabled Veterans Exemption 

[J uncapping of Taxable Value 

[1 Eligible Manufacturing Personal property (ESA) 

[] Exemption from Taxation (other than the denial ofa 

[1 Classification 

Principat Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The market approach to value supports a reduction of value. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

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

Yes 

[0] No 

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

March 

m} July 

[1] pecember 

If No, check the applicable reason(s): 

[M0] Not required to attend 

Assessment Change Notice was not received by Petitioner 

ude explanation In Section 5)

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information 

Parcel identification Number: 

14-010-013-00 

Classification of Property: 

Real 

Personal 

(check one) 

*Use the multiple parcel form for additional, contiguous parcels. 

Agricultural 

Commercial 

Industrial 

Rosai! 

Timber-Cutover 

Developmental 

Utility 

(check one) 

| 

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

937,900 

Current Taxable Value as established by the BOR: 

897,750 

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

1,710,000 

Muitiply the True Gash Value by .5 and enter Tere. This is your contention of Assessed Value. 

855,000 

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

855,000 

Section 8: Classification Information *only the Wi Dep't of Treasury may appeal this issue to the Tribunal® 

Parcel identification Number: 

Current Classification of Property as ostablished by Board of Review: 

Real 

personal 

(check one) 

a 

Agricuftural 

Commercial 

Industrial 

Residential 

 Timber-Cutover 

Developmental 

Utility 

{check one} 

What do you believe is the property’s classification? 

Real 

Personal 

{check one} 

Agricuttural 

Commercial 

Industrial 

Residential 

 Timber-Cutover 

Developmental 

Utility 

{check one} 

f 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

Page 5

Mich

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

Baker D James,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003698

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 279. 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 8, 2024

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 provide 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

Baker D James,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003698

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 279. 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 8, 2024

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 provide 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 

JUL'2 32024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. 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) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. if you do not 

submit this document, you may be held in default. 

Section 1: Petitioner's Contact Information 

First Name 

ML 

Last Name/Company Name 

Baker 

D 

James 

Mailing Address {No., Street, P.0. Box or Rural Route) 

6662 Stimson 

City or Town 

State 

ZIP Code 

Middleville 

MI 

149333 

Telephone Number 

Fax Number 

E-mall 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 

mM. 

Last Name 

Jack 

Aylsworth 

mm 

property Tax Consultants 

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

861 Pine Crest Ave SE 

City or Town 

State 

ZIP Code 

Grand Rapids 

MI 

149506 

Telephone Number 

Fax Number 

269-366-0300 

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

jack@skylinepropertytax.com 

Section 3: Subject Property Information 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

True Cash and Taxable Value 

[J Poverty Exemption 

[} Taxable Value Only (calculation) 

[] Disabled Veterans Exemption 

[J uncapping of Taxable Value 

[1 Eligible Manufacturing Personal property (ESA) 

[] Exemption from Taxation (other than the denial ofa 

[1 Classification 

Principat Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The market approach to value supports a reduction of value. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

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

Yes 

[0] No 

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

March 

m} July 

[1] pecember 

If No, check the applicable reason(s): 

[M0] Not required to attend 

Assessment Change Notice was not received by Petitioner 

ude explanation In Section 5)

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information 

Parcel identification Number: 

14-010-013-00 

Classification of Property: 

Real 

Personal 

(check one) 

*Use the multiple parcel form for additional, contiguous parcels. 

Agricultural 

Commercial 

Industrial 

Rosai! 

Timber-Cutover 

Developmental 

Utility 

(check one) 

| 

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

937,900 

Current Taxable Value as established by the BOR: 

897,750 

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

1,710,000 

Muitiply the True Gash Value by .5 and enter Tere. This is your contention of Assessed Value. 

855,000 

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

855,000 

Section 8: Classification Information *only the Wi Dep't of Treasury may appeal this issue to the Tribunal® 

Parcel identification Number: 

Current Classification of Property as ostablished by Board of Review: 

Real 

personal 

(check one) 

a 

Agricuftural 

Commercial 

Industrial 

Residential 

 Timber-Cutover 

Developmental 

Utility 

{check one} 

What do you believe is the property’s classification? 

Real 

Personal 

{check one} 

Agricuttural 

Commercial 

Industrial 

Residential 

 Timber-Cutover 

Developmental 

Utility 

{check one} 

f 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

Page 5

Mich

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.