Benjamin Evans, Petitioner V Township Of Richmond, 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 

Benjamin Evans, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003565 

 

Richmond 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. 24-003565 

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

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Page 1

GRETCHEN WHITMER 

GOVERNCR 

STATE OF MICHIGAN 

Benjamin Evans 

i 

Vv 

Pefitioner(s) 

Richmond Township 

A 

1. 

The subject property is in Marquette 

Respondent(s) 

LANsING 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON (. BROWN, DPA 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MTT Docket No.24-003565-TT 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

County. 

2. 

Parcel Number: 52-13-004-006-10 

. 

(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 

291,100 

291,100 

2025 

299,400 

299,400 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

Tv 

2024 

485,000 

242,500 

242,500 

2025 

501,000 

250,500 

250,017 

5. 

Ifthe 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.) 

T 

donc 

ob 

SE 

sched 

ld 

— 

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): 

No unique terms associated with stipulation 

MICHIGAN TAX TRIBUNAL 

- 811 W. OTTAWA ST., LANSING, MI 48933 - 517-335-9760 

PO BOX 30232, LANSING, M1 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48806

Page 2

MTT Docket No. 24-003565-TT 

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 number: 

(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 of Petitioner's Authorized Representative or, if none, Petitioner: 

fF S—— 

Printed Name: 

B er dapdy 

Evans 

Date: 

_ Jb -2¢ 25 

Signature of Respondent's authorized representative: 

Printed Name: 

Cameron, 

Foe [39 

Date: 

Jol aslas

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Benjamin Evans 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 24003565 

Richmond Township 

Respondent(s) 

PROOF OF SERVICE 

Cameron Fuess, Richmond Township Assessor 

states that on 

10/28/2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Stipulation For Entry of Consent Judgment relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Benjamin Evans 

2946 State Highway M35 

Negaunee, MI 49866 

cA 

[Signature of person who is serving/mailing copy] 

Camero~ 

 FuesS 

[Print/type name of person serving/mailing copy] 

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

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Page 1

GRETCHEN WHITMER 

GOVERNCR 

STATE OF MICHIGAN 

Benjamin Evans 

i 

Vv 

Pefitioner(s) 

Richmond Township 

A 

1. 

The subject property is in Marquette 

Respondent(s) 

LANsING 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON (. BROWN, DPA 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MTT Docket No.24-003565-TT 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

County. 

2. 

Parcel Number: 52-13-004-006-10 

. 

(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 

291,100 

291,100 

2025 

299,400 

299,400 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

Tv 

2024 

485,000 

242,500 

242,500 

2025 

501,000 

250,500 

250,017 

5. 

Ifthe 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.) 

T 

donc 

ob 

SE 

sched 

ld 

— 

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): 

No unique terms associated with stipulation 

MICHIGAN TAX TRIBUNAL 

- 811 W. OTTAWA ST., LANSING, MI 48933 - 517-335-9760 

PO BOX 30232, LANSING, M1 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48806

Page 2

MTT Docket No. 24-003565-TT 

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 number: 

(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 of Petitioner's Authorized Representative or, if none, Petitioner: 

fF S—— 

Printed Name: 

B er dapdy 

Evans 

Date: 

_ Jb -2¢ 25 

Signature of Respondent's authorized representative: 

Printed Name: 

Cameron, 

Foe [39 

Date: 

Jol aslas

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Benjamin Evans,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003565

Township Of Richmond, 

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:

October 29, 2025 

HEARING TIME:

12:00 PM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

236084932 

 

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।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

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

dokumento.

Page 2

MTT Docket No. 24-003565

Page 2 of 12

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

Page 3

M

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Page 1

RECEIVED 

AUG 11 2025 

STATE OF MICHIGAN 

IN THE MICHIGAN TAX TRIBUNAL SMALL CLAMS DIVISION 

Benjamin Evans, 

Plaintiff, 

Vv. 

Richmond Township, 

Defendant. 

MTT Docket No. 24-003565 

MICHIGAN TAX TRIBUNAL 

PLAINTIFF'S MOTION FOR DISCOVERY 

NOW COMES the Plaintiff, Benjamin Evans, and respectfully moves this Honorable Court for an 

order compelling the Defendant, Richmond Township, to provide the following discovery responses, 

pursuant to Michigan Court Rules (MCR) 2.301, et seq., and in support of said motion states as 

follows: 

1. Number of Trips and Time Spent for Evaluation of the Township to Create 

Neighborhoods During Employment 

Plaintiff requests that the Defendant provide a detailed account of the number of trips made by the 

Township Assessor to the township for the purpose of evaluating the township makeup to create 

neighborhoods, during her employment as Township Assessor, and in relation to the 2024 tax 

evaluation. Specifically, Plaintiff requests: 

* 

The total number of trips made by the Assessor for the purpose of evaluating the township to 

create neighborhoods. 

© 

The total time spent on each trip, as well as the total time spent for all such trips. 

* 

The dates of these trips and the specific purpose of each trip. 

2. Number of Trips and Time Spent for Appraising Properties for the 2024 Tax 

Evaluation 

Plaintiff requests that the Defendant provide a detailed account of the number of trips made by the 

Township Assessor to the township for the purpose of appraising properties for the 2024 tax evaluation. 

Specifically, Plaintiff requests:

Page 2

3. Copies of Assessor’s Cards Used for Economic Correction Factor Analysis 

Plaintiff requests that the Defendant provide copies of the Assessor's cards used by the Township 

Assessor in appraising properties as part of the economic correction factor analysis of the 

neighborhoods for the 2024 tax evaluation. Specifically, Plaintiff requests: 

* 

Copies of all Assessor’s cards used in appraising properties within the affected neighborhoods. 

* 

Copies of any notes, calculations, or work papers created by the Assessor in conjunction with 

the economic correction factor analysis for the 2024 tax evaluation. 

4. List of Townships, Cities, Towns, and Municipalities that Employed the Assessor 

During the 2024 Tax Evaluation Time Period when the Assessor was Employed to 

perform the Duties of Richmond Township 

Plaintiff requests that the Defendant provide a list of all townships, cities, towns, or municipalities 

where the Township Assessor has been employed to perform assessor duties during the 2024 tax 

evaluation, including the following: 

* 

The name of each township, city, town, or municipality where the Assessor performed duties 

during the 2024 tax evaluation. 

¢ 

The dates of employment or contract for each entity during the 2024 tax evaluation. 

* 

A description of the assessor duties performed by the Assessor in each jurisdiction during the 

2024 tax evaluation. 

* 

The assessors posted work hours for each township, city, town, or municipality. 

5. List of Individuals Contacted and Notes from Discussions Related to the 

Economic

Page 3

*

Page 4

STATE

Page 5

3

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Page 1

Parcel Number: 

52-13-004-006-10 

Jurisdiction: 

RICHMOND TOWNSHIP 

County: MARQUETTE COUNTY 

Pri

Grantor 

Grantee 

sale 

Sale 

Inst. 

Terms 

of Sale 

Liber 

Price 

Date 

Type 

& Page 

MENICHINI CHRISTA M 

EVANS, 

BENJAMIN 

& SHANNON 

510,000] 

08/16/2023 

[WD 

03-ARM’S LENGTH 

2023R-0712

YUNK, 

LANCE 

& TAMMY 

MENICHINI CHRISTA M 

470,000] 

07/22/2022 

[WD 

03-ARM’'S LENGTH 

2022-07349

18,000] 

12/20/2002 

{WD 

03-ARM’S LENGTH 

0452:0119 

3,000f 

11/27/1992 

[4D 

03-ARM’S LENGTH 

0387:0361 

Property Address 

Class: RESIDENTIAL-IMPRO |2oning: 

Building Permit(s) 

Date 

2946 STATE HIGHWAY M35 

School: NEGAUNEE PUBLIC SCHOOLS 

P.R.E. 

100% 08/15/2023 

Owner's Name/Address 

Map 

8: 

RI 44-1 

ES 

ey 1s 

2025 Est TCV 574,434 TCV/IFA: 222.65 

NEGAUNEE MI 49866-9006 

X {Improved 

| 

[vacant 

Land Value Estimates for Land Table 1.RES/TC/COM1 

Public 

* Factors 

* 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 3A

Dirt Road 

RES/TC/COM1 

10.790 Acres 

1,735 

1

Tax Description 

Gravel Road 

10.79 Total Acres 

Total E

SEC 

4 T46N R26W 10.79 A M/L 

S 1/2 OF SE 

Paved Road 

1/4 OF NW 1/4 EXC THAT PART LYING NE'LY 

Storm Sewer 

OF C/L OF M-35 

& EXC PART BEG 745.31'E OF 

Sidewalk 

SW COR THEREOF TH N39DEGW 44.84' 

TH 

E 

Water 

250.97" 

TO C/L M-35 TH SE'LY ALG C/L 

Sewer 

44.84' 

TH W _250.87' 

TO POB. 

plectric 

Comments/Influences 

Gas 

Curb 

Street Lights 

Standard Utilities 

Undexground Utils. 

Topography of 

Site 

Level 

Rolling 

Low 

High 

Landscaped 

Swamp 

Wooded 

Pond 

[Waterfront 

Ravine 

Wetland 

Flood Plain 

Year 

Land 

Building 

Assessed 

Value 

Value 

Value 

Who 

When 

What 

{2025 

9,400 

277,800 

287,200 

. 

cee 

ie 

2024 

~~ 

9,400 

345,400 

354,800 

The Equalizer. 

opyright 

(c) 

1 

- 2009. 

Licensed To: 

Township of Covington, 

County 

2023 

5, 400 

193,200 

202, 600 

of Baraga, 

Michigan 

2022 

9,400 

178,700 

188,100 

=+*r Information herein deemed reliable but not guaranteed***

Page 2

Agricultural Improvement Card 

1 

of 

1 

Parcel Number: 

52-13-004-006-10 

Pri

Building Type 

Barn 

- General Purpose 

Year Built 

2008 

Class/Construction 

D, Frame 

| Quality/Exterior 

Good 

"FOF Walls, Perimeter 

|4 Wall, 

150 

i Height 

18 

Heating System 

Space Heaters, 

Fan 

| Length/Width/Area 

45 x 30 

= 1350 

Cost New 

§ 81,054 

Phy./Func./Econ. 

3Good 

|78/100/100 

78.0 

Depreciated Cost 

$ 63,222 

+ Unit-In-Place Items 

$0 

i Description, 

Size 

X 

| 

Rate X %Good = Cost 

i Itemized 

-> 

i 

| 

i Unit-In-Place 

=-> 

i 

i 

li 

Items 

-> 

{E.C.F. 

X 

1.000 

% Good 

78 

Est. 

True Cash Value 

$ 

63,222 

Comments: 

Total Estimated True Cash Value 

of Agricultural Improvements 

/ This Card: 

63222 

/ All Cards: 

63222 

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

Page 3

"2024 BOARD OF REVIEW DECISION 

FROM 

RICHMOND TOWNSHIP ASSESSOR 

COLLEEN BARTON 

PO BOX 35 

PALMER MI 49871 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.) 

. 

52-13-004-006-10 

2946 STATE HIGHWAY 

EVANS, BENJAMIN & SHANNON 

| 

SEC 

T46N R26W 10.79 

AM/LS 1/2 OF SE 1/4 OF NW 1/4 EXC 

RAINE A ons” 

: 

THAT PART

Page 4

Vi

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO, 24-003565 

Section 1: Respondent’s Contact Information 

First Name 

[XN 

Last Name 

Cameron 

R 

Fuess 

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

PO Box 35 

City or Town 

State 

ZIP Code 

Palmer 

Mi 

49871 

Telephone Number 224-388-3003 

Email Address (do not enter unless you want MTT to send all correspondence vie email} 

richmondtownshipassessor@gmail.com 

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

) 

First Name 

M.). 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information 

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

ves 

[1 No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

Oves 

Ono 

Not Applicable

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

This assessment was created, and the March Board of Review was held previous to my employment with 

the township, as 

| was just hired in July 2024. The previous assessor calculated the estimated true cash 

value of the property at $709,600. The property was purchased in August of 2023 for $510,000, and in 

2024 it uncapped at a value of $354,800 assessed and taxable both. The landowner petitioned the March 

Board of Review and the MBOR chose to lower the assessed and taxable both from $354,800 to 

$291,100. The landowner stated on the MBOR petition form that he thought the true cash value was 

$500,000. 

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 

[i] No 

Ifyes, check which BOR Petitioner attended: (4 March 

[J duty 

[J December 

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

Yes 

a No 

*Submit a copy 

of the Notice of Assessment with the Answer. 

If the July or D 

nber BOR revised the 

t(s) at issue, did it have authority? O Yes 

[(] No 

If yes, cite the Board's authority. 

Was the assassment(s) at issue established as the result 

of a clerical error 

or mutual mistake of fact? |] Yes 

No 

if yes, explain 

Is Petitionor appealing from a State Tax Commission Order? 

O Yes 

No 

If so, what 

is the issue dato? 

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

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR

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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Benjamin Evans, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003565 

 

Richmond Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

 

ORDER DENYING PETITIONER’S MOTION TO WITHDRAW 

 

ORDER REQUIRING AMENDED ANSWER 

 

On November 14, 2024, Petitioner filed a motion requesting that the Tribunal permit 

them to withdraw the petition filed in this case. In the motion, Petitioner states that they 

determined that an incorrect appeal form was submitted after receiving Respondent’s 

answer. Petitioner attached a completed valuation petition form to their request to 

withdraw the petition. 

 

Respondent did not file a response to Petitioner’s motion. 

 

The Tribunal has considered the file in this case and finds that Petitioner submitted their 

initial petition on June 21, 2024. As indicated above, Petitioner utilized the wrong 

petition form for the issue being appealed. However, the Tribunal partially erred in the 

processing of the above-referenced appeal inasmuch as Petitioner was not placed in 

default for filing the wrong petition for the issue being appealed. Although Petitioner’s 

Motion to Withdraw explained that they were seeking to withdraw the petition in order to 

refile the correct petition form, the Tribunal finds that withdrawing the petition is 

unnecessary and not warranted given Petitioner submitted the proper petition form. 

Although Respondent filed a special assessment answer form, Respondent ultimately 

filed the wrong answer for the issue being appealed based on Petitioner’s mistake. As 

a result, Respondent must complete and return the appropriate Small Claims answer 

form for the issue being appealed within 14 days of entry of this order. Small Claims 

answer forms can be found on our website at www.michigan.gov/taxtrib. Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Withdraw is DENIED. 

 

IT IS FURTHER ORDERED that Respondent shall file an amended answer using the 

appropriate Small Claims answer form for Parcel. No. 52-13-004-006-10 for the 2024 

tax year within 14 days of entry of this order.

Page 2

MTT Docket No. 24-003565 

Page 2 of 2 

 

Failure to comply with this order may result in Respondent being held in default, as 

provided by TTR 237. 

 

 

Entered: June 25, 2025 

 

 

 

By _____________________________ 

smm/gc 

 

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 

NOV 1.4 204 

In association with docket number 24-0035365-TT 

MICHIGAN Tax TRIBUNAL 

11-11-2024 

In tight of new evidence, 

| wish to withdraw my complaint in docket number 24-0035365-TT 

In the case of Benjamin Evans Petitioner v Township of Richmond Respondent. 

Unfortunately, on the notice 2024 Board of review decision, note of how to file an appeat gave an 

incorrect web address to the farm required for the appeal, of which forwards to a generic landing 

page, which causes me to incorrectly chose the form. After doing research when receiving the 

Townships reply, 

| have since located the correct form and will be re-filing the case to keep it moving 

forward to correct the gross error asserted by the township 

Sincerely 

We 

Benjamin Evans Petitioner

Page 2

Hitioen epamman of Tracy, 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the aulhority of P.A, 206 of 1893, Sec. 211.24 (c) and Sec.211,34c, as amended. This is a mode! assessment nolice lo be used by the local assessor. 

FROM RICHMOND TOWNSHIP ASSESSOR 

PARCEL IDENTIFICATION 

COLLEEN BARTON 

PARCEL NUMBER: 

52.13-004-006-10 

PO BOX 35 

PALMER Mi 49871 

PROPERTY ADDRESS: 

2946 STATE HIGHWAY M35 

NEGAUNEE, MI 49866 

PRINCIPAL RESIDENCE EXEMPTION 

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

EVANS, BENJAMIN & SHANNON 

9% Exempt As "Homeowners Principal Residence": 

100.00% 

2946 STATE HIGHWAY M35 

9% Exempt As "Qualified Agricultural Property": 

00% 

NEGAUNEE MI 49866-9006 

% Exempt 

As "MBT Industrial Personal": 

00% 

% Exempt As "MBT Commercial Personal”: 

00% 

Exempt As "Qualified Forest Property": 

O Yes 

No 

Exempt 

As "Development Property™: 

O Yes 

No 

LEGAL DESCRIPTION: 

SEC 4 T46N R26W 10.79 A M/L S 1/2 OF SE 1/4 OF NW 1/4 EXC THAT PART LYING NE'LY OF C/L OF M-35 & EXC PART BEG 

745.31'E OF SW COR THEREOF TH N39DEGW 44.84' TH E 250.97" TO C/L M-35 TH SE'LY ALG C/L 44.84' TH W 250.97' TO POB. 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

(RESIDENTIAL-IMPROVED) 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

401 

(RESIDENTIAL-IMPROVED) 

PRIOR AMOUNT 

Tene AMOUNT 

RTE 

TO 

YEAR: 

2023 

YEAR: 

2024 

CURRENT YEAR 

1. TAXABLE VALUE: 

202,600 

354,800 

152,200 

2, ASSESSED VALUE: 

00 

354,800 

1 

00 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

a 

aaa 

4, STATE EQUALIZED VALUE (SEV): 

202,600 

354,800 

162,200 

5. There WAS or WAS NOT a transfer of ownership on this property in2023 

WAS 

6. Assessor Change Reason(s): 

Class Change, Field Inspection 

Name: 

Phone: 

Email Address: 

COLLEEN 

{734) 634-3710 

CDBBEAR@HOTMAIL.COM 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: 

FOR TAXPAYER INQUIRES - CONTACT COLLEEN BARTON, MAAO - ASSESSOR, 734-634-3710 

OR EMAIL 

CDBBEAR@HOTMAIL.COM. THE MARCH BOARD OF REVIEW WILL MEET AT: 100 SMITH ST PALMER MI 46819. MARCH 13TH

Page 3

Guidance regarding Form 1019, 

Notice of Assessment, Taxable Valuation, and Property Classification 

Not less than 14 days before the first meeting of the Board of Review, the assessment notice shall be mailed to the

Page 4

52-13-004

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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Benjamin Evans, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003565 

 

Richmond Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

 

ORDER DENYING PETITIONER’S MOTION TO WITHDRAW 

 

ORDER REQUIRING AMENDED ANSWER 

 

On November 14, 2024, Petitioner filed a motion requesting that the Tribunal permit 

them to withdraw the petition filed in this case. In the motion, Petitioner states that they 

determined that an incorrect appeal form was submitted after receiving Respondent’s 

answer. Petitioner attached a completed valuation petition form to their request to 

withdraw the petition. 

 

Respondent did not file a response to Petitioner’s motion. 

 

The Tribunal has considered the file in this case and finds that Petitioner submitted their 

initial petition on June 21, 2024. As indicated above, Petitioner utilized the wrong 

petition form for the issue being appealed. However, the Tribunal partially erred in the 

processing of the above-referenced appeal inasmuch as Petitioner was not placed in 

default for filing the wrong petition for the issue being appealed. Although Petitioner’s 

Motion to Withdraw explained that they were seeking to withdraw the petition in order to 

refile the correct petition form, the Tribunal finds that withdrawing the petition is 

unnecessary and not warranted given Petitioner submitted the proper petition form. 

Although Respondent filed a special assessment answer form, Respondent ultimately 

filed the wrong answer for the issue being appealed based on Petitioner’s mistake. As 

a result, Respondent must complete and return the appropriate Small Claims answer 

form for the issue being appealed within 14 days of entry of this order. Small Claims 

answer forms can be found on our website at www.michigan.gov/taxtrib. Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Withdraw is DENIED. 

 

IT IS FURTHER ORDERED that Respondent shall file an amended answer using the 

appropriate Small Claims answer form for Parcel. No. 52-13-004-006-10 for the 2024 

tax year within 14 days of entry of this order.

Page 2

MTT Docket No. 24-003565 

Page 2 of 2 

 

Failure to comply with this order may result in Respondent being held in default, as 

provided by TTR 237. 

 

 

Entered: June 25, 2025 

 

 

 

By _____________________________ 

smm/gc 

 

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

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Page 1

2024 BOARD OF REVIEW DECISION 

FROM 

RICHMOND TOWNSHIP ASSESSOR 

COLLEEN BARTON 

PO BOX 35 

PALMER MI 49871 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

52-13-004-006-10 

2946 STATE HIGHWAY 

ore: TY & SHANNON 

SEC 4 T46N R26W 10.79 AM/LS 1/2 OF SE 1/4 OF NW 1/4 EXC 

NEGAUNEE MI 49866-9006 

THAT PART LYING NE'LY OF C/L OF M-35 & EXC PART BEG 

B 

745.31'E OF SW COR THEREOF TH N39DEGW 44.84’ THE 

250.97 TO C/L M-35 TH SE'LY ALG C/L 44.84' TH W 250.97" TO 

POB. 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed 

the information you supplied 

and the data necessary’ 

to compute your assessment and taxable value. 

‘The Board has completed their review of parcel number 

52-13-004-006-10 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

PETITIONER FEELS THE TCV OF THE HOME TO BE $500,000. "ASSESSOR'S ASSESSMENT OF THE TRUCE CASH VALLUE IS $224,600 DOLLARS 

HIGHER THAN THE APPRAISAL PREFORMED BY A FEDERALLY CERTIFIED APPRAISER FOR THE VETERANS ADMINISTRATION, WITH NO 

IMPROVEMENTS TO THE PROPOERTY IN THE APPROXIMATELY 6 MONTHS FROM THE PHYSICAL APPRAISAL. 

A NEW SEARCH OF THE 

COMPARABLE ALSO REVEALED NO PROPERTIES SOLD TO KJUSTIFY THE SIGNIFICANT JUMP IN THE ASSESSED VALUE. AFTER REVIEW THE BOA 

2024 ORIGINAL ASSESSED VALUE 

) 

354,800 

] 

[2024 "BOARD OF REVIEW" ASSESSED VALUE 

291,100 

| 

(If the above amounts are the same, no revisions have occured) 

2024 ORIGINAL 

TAXABLE VALUE 

354,800 

2024 "BOARD OF REVIEW" TAXABLE VALUE 

291,100 

'|2024 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON L 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 

MJ. 

Last Name/Company Name 

Benjamin 

P 

Evans 

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

2946 State Highway M35 

City or Town 

State 

ZIP Code 

Negaunee 

Ml 

49866 

Telephone Number 

Fax Number 

2312033131 

E-mail Address (do not enter unless you want

Page 3

STAT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Benjamin Evans, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003565 

Township Of Richmond,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received Petitioner's Motion to Withdraw 

(“document”). You were, however, required to file proof demonstrating the service of 

that document on the opposing party (“proof of service”) and no proof of service has 

been filed.1 As such, the document is not properly pending and no action will be taken 

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

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

the document with the appropriate filing fee and proof that the re-filed document was 

served on the opposing party.

Entered: November 21, 2024

By: Tribunal Clerk

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

1 See TTR 261, 219(7), and 221(12).

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Benjamin Evans, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003565 

Township Of Richmond,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received Petitioner's Motion to Withdraw 

(“document”). You were, however, required to file proof demonstrating the service of 

that document on the opposing party (“proof of service”) and no proof of service has 

been filed.2 As such, the document is not properly pending and no action will be taken 

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

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

the document with the appropriate filing fee and proof that the re-filed document was 

served on the opposing party.

Entered: November 21, 2024

By: Tribunal Clerk

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

2 See TTR 261, 219(7), and 221(12).

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 

NOV 1.4 204 

In association with docket number 24-0035365-TT 

MICHIGAN Tax TRIBUNAL 

11-11-2024 

In tight of new evidence, 

| wish to withdraw my complaint in docket number 24-0035365-TT 

In the case of Benjamin Evans Petitioner v Township of Richmond Respondent. 

Unfortunately, on the notice 2024 Board of review decision, note of how to file an appeat gave an 

incorrect web address to the farm required for the appeal, of which forwards to a generic landing 

page, which causes me to incorrectly chose the form. After doing research when receiving the 

Townships reply, 

| have since located the correct form and will be re-filing the case to keep it moving 

forward to correct the gross error asserted by the township 

Sincerely 

We 

Benjamin Evans Petitioner

Page 2

Hitioen epamman of Tracy, 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the aulhority of P.A, 206 of 1893, Sec. 211.24 (c) and Sec.211,34c, as amended. This is a mode! assessment nolice lo be used by the local assessor. 

FROM RICHMOND TOWNSHIP ASSESSOR 

PARCEL IDENTIFICATION 

COLLEEN BARTON 

PARCEL NUMBER: 

52.13-004-006-10 

PO BOX 35 

PALMER Mi 49871 

PROPERTY ADDRESS: 

2946 STATE HIGHWAY M35 

NEGAUNEE, MI 49866 

PRINCIPAL RESIDENCE EXEMPTION 

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

EVANS, BENJAMIN & SHANNON 

9% Exempt As "Homeowners Principal Residence": 

100.00% 

2946 STATE HIGHWAY M35 

9% Exempt As "Qualified Agricultural Property": 

00% 

NEGAUNEE MI 49866-9006 

% Exempt 

As "MBT Industrial Personal": 

00% 

% Exempt As "MBT Commercial Personal”: 

00% 

Exempt As "Qualified Forest Property": 

O Yes 

No 

Exempt 

As "Development Property™: 

O Yes 

No 

LEGAL DESCRIPTION: 

SEC 4 T46N R26W 10.79 A M/L S 1/2 OF SE 1/4 OF NW 1/4 EXC THAT PART LYING NE'LY OF C/L OF M-35 & EXC PART BEG 

745.31'E OF SW COR THEREOF TH N39DEGW 44.84' TH E 250.97" TO C/L M-35 TH SE'LY ALG C/L 44.84' TH W 250.97' TO POB. 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

(RESIDENTIAL-IMPROVED) 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

401 

(RESIDENTIAL-IMPROVED) 

PRIOR AMOUNT 

Tene AMOUNT 

RTE 

TO 

YEAR: 

2023 

YEAR: 

2024 

CURRENT YEAR 

1. TAXABLE VALUE: 

202,600 

354,800 

152,200 

2, ASSESSED VALUE: 

00 

354,800 

1 

00 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

a 

aaa 

4, STATE EQUALIZED VALUE (SEV): 

202,600 

354,800 

162,200 

5. There WAS or WAS NOT a transfer of ownership on this property in2023 

WAS 

6. Assessor Change Reason(s): 

Class Change, Field Inspection 

Name: 

Phone: 

Email Address: 

COLLEEN 

{734) 634-3710 

CDBBEAR@HOTMAIL.COM 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: 

FOR TAXPAYER INQUIRES - CONTACT COLLEEN BARTON, MAAO - ASSESSOR, 734-634-3710 

OR EMAIL 

CDBBEAR@HOTMAIL.COM. THE MARCH BOARD OF REVIEW WILL MEET AT: 100 SMITH ST PALMER MI 46819. MARCH 13TH

Page 3

Guidance regarding Form 1019, 

Notice of Assessment, Taxable Valuation, and Property Classification 

Not less than 14 days before the first meeting of the Board of Review, the assessment notice shall be mailed to the

Page 4

52-13-004

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 

OCT 81 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

SPECIAL ASSESSMENT 

MTT DOCKET NO. 24-003565 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279(4), you MUST submit a copy of the notice giving rise to the appeal (e.g. the special 

assessment confirmation roll) with this Small Claims Answer if applicable. If you do not submit this document, you may be held in 

default. 

Section 1: Respondent’s Contact Information 

Unit of Government: 

Township of Richmond 

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

First Name 

ML 

Last Name 

Cameron 

R 

Fuess 

Firm Name (if any) 

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

PO Box 35 

City or Town 

State 

ZIP Code 

Palmer 

MI 

149871 

Telephone Number 

Fax Number 

(224)388-3003 

NA 

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

richmondtownshipassessor@gmail.com 

Section 3: Subject Property Information 

Parcel Identification Number(s): 

52-13-004-006-10 

If multiple parcels are being appealed are they contiguous or adjoining? 

[ves 

[Ono 

NIA 

Taxing Authority (City or Township) 

County 

Township of Richmond 

Marquette

Page 2

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 

This parcel is an Ad Valorem parcel with no Special Assessment. The filed appeal of a 

Special Assessment is not valid. 

Section 5: Jurisdictional Issues 

Did Petitioner protest the special assessment at the hearing held to confirm the special assessment roll? O Yes 

No 

What was the date of the hearing held to confirm the special assessment roll? 

How many years is the special assessment being levied? 

What is the total amount of the special assessment being levied 

0 

(per parcel)? 

What is the basis for the special assessment? Identify the applicable statutory provision. 

None 

Signature *required 

Respondent or reer Representative’s Signature: 

Ist

Page 3

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Benjamin Evans,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003565

Township Of Richmond,

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. 24-003565

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: November 18, 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

Page 3

S

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

Page 1

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

LANSING 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

231-203-3131 

SPECIAL ASSESSMENT 

Traninfo:4e06 

 25748428-1 

Oh 

Chic: 

3376 

fmt: $100.00 

ID: 

BEN EVANS (> 

S 

S 

Section 1: Petitioner’s Contact Information 

First Name 

M.1 

Last Name/Company Name 

Benjamin 

P 

Evans 

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

2946 State Highway M35 

City or Town 

State 

ZIP Code 

Negaunee 

Mi 

149866 

Telephone Number 

Fax Number 

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

bigbevans1048@gmail.com 

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

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcels areyou | [T] ves* 

No 

[] nia 

appealing? 

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

1 

**If 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, ZIP) 

[If multiple, list first property’s address] 

2946 State Highway M35

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

The township Assessor violated MCL 211 In her assessment of the properly. She failed to establish “neighborhoods” 

as required under the Michigan State tax commission 

guldelines of property of similar value and conditions to establish economical correction factors that represent accurate true cash values of the properties she was assessing. 

She instead jumped the entire township of 55.6 square miles into one sales study despite having drastically different conditions in that area, ranging from small intown structures 

with water and sewer to rural living. This significantly skewed her economical correction factor to an unreasonable level for higher end houses in the market they are in. 

The economical correction factor she used for the enlire township was 1.409. 

I you look at ali properlies used in her sales siudy under 100,000 dolfars and do an average for 

that range, it would be 1.257 and if you look at all the properties that sold over 250,000 doliars il is a 1.077. Break i down further and took al all properlies over 400,000 dollars, 

and it would bs 0.93 

Her appraised value of my property was value was 480,749 with a depreciated value of 432,673 and her math doesn't work on this for her assessment value. 432,673x1.409= 

609,636.26 which would put her assessed value at 304,818.13 or if she used the non-depreciated value of 480,749x1.409=677,375.34 which would put the assessed value at 

338,687.67. 

It appears that mathematical errors were made

Page 3

ST

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

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

Benjamin Evans,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003565

Township Of Richmond,

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: September 30, 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

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

LANSING 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

231-203-3131 

SPECIAL ASSESSMENT 

Traninfo:4e06 

 25748428-1 

Oh 

Chic: 

3376 

fmt: $100.00 

ID: 

BEN EVANS (> 

S 

S 

Section 1: Petitioner’s Contact Information 

First Name 

M.1 

Last Name/Company Name 

Benjamin 

P 

Evans 

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

2946 State Highway M35 

City or Town 

State 

ZIP Code 

Negaunee 

Mi 

149866 

Telephone Number 

Fax Number 

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

bigbevans1048@gmail.com 

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

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcels areyou | [T] ves* 

No 

[] nia 

appealing? 

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

1 

**If 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, ZIP) 

[If multiple, list first property’s address] 

2946 State Highway M35

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

The township Assessor violated MCL 211 In her assessment of the properly. She failed to establish “neighborhoods” 

as required under the Michigan State tax commission 

guldelines of property of similar value and conditions to establish economical correction factors that represent accurate true cash values of the properties she was assessing. 

She instead jumped the entire township of 55.6 square miles into one sales study despite having drastically different conditions in that area, ranging from small intown structures 

with water and sewer to rural living. This significantly skewed her economical correction factor to an unreasonable level for higher end houses in the market they are in. 

The economical correction factor she used for the enlire township was 1.409. 

I you look at ali properlies used in her sales siudy under 100,000 dolfars and do an average for 

that range, it would be 1.257 and if you look at all the properties that sold over 250,000 doliars il is a 1.077. Break i down further and took al all properlies over 400,000 dollars, 

and it would bs 0.93 

Her appraised value of my property was value was 480,749 with a depreciated value of 432,673 and her math doesn't work on this for her assessment value. 432,673x1.409= 

609,636.26 which would put her assessed value at 304,818.13 or if she used the non-depreciated value of 480,749x1.409=677,375.34 which would put the assessed value at 

338,687.67. 

It appears that mathematical errors were made

Page 3

ST

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