Brad Jewett, Trina Jewett Petitioners V Township Of Garfield 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 

Brad Jewett and Trina Jewett, 

MICHIGAN TAX TRIBUNAL 

 

Petitioners, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-001512 

 

Garfield Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that Petitioners were placed 

in default on May 29, 2026, for failing to file a copy of the notice giving rise to the 

appeal, i.e., March Board of Review (BOR) decision. Upon closer review, however, the 

Tribunal finds that it erred in the entry of that order. The order incorrectly directed 

Petitioners to file a copy of the March BOR decision, even though they had already 

included a copy of the March BOR decision with their initial submission. Instead, the 

order should have stated that Petitioners were required to file a Petition for Valuation 

Appeal, and pay the fee required for the filing of that petition. Petitioners responded but 

failed to set aside the default, and on August 31, 2026, the Tribunal extended the time 

for Petitioners to cure the default by an additional 14 days, and they have failed to 

respond. Petitioners have not complied, and the latter stated that “failure to comply with 

this order may result in the dismissal of the case” and referenced Grimm v Dep’t of 

Treasury.1 In Grimm, the Michigan Court of Appeals summarized factors that the 

Tribunal should consider before imposing the sanction of dismissal. Those factors are: 

 

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) the 

degree of compliance with other parts of the court's orders; (6) attempts to 

cure the defect; and (7) whether a lesser sanction would better serve the 

interests of justice.2 

 

Here, Petitioners’ failure to comply with multiple orders has established a history of 

deliberate delay. As a result, giving careful consideration to the factors involved and 

considering all options in determining what sanction is just and proper, the Tribunal 

finds that dismissal is appropriate, and a lesser sanction would not be appropriate in 

light of Petitioners’ history of noncompliance in this case. 

 

Therefore, 

 

 

1 Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

2 Id. at 149.

Page 2

MTT Docket No. 26-001512 

Page 2 of 2 

 

IT IS ORDERED that this case is DISMISSED. 

 

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

 

APPEAL RIGHTS 

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

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

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

arguments unless otherwise ordered by the Tribunal. 

 

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

 

 

Entered: September 28, 2026 

 

 

 

 

By: /s/ Patricia L. Halm 

kac 

 

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

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 

Brad Jewett and Trina Jewett, 

MICHIGAN TAX TRIBUNAL 

 

Petitioners, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-001512 

 

Garfield Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONERS TO CURE DEFAULT 

 

CORRECTED ORDER OF PARTIAL DISMISSAL 

 

On June 2, 2026, Petitioners filed a copy of the March Board of Review (BOR) decision 

in response to the Tribunal’s May 29, 2026 Order of Default. 

 

The Tribunal has considered the response and the case file and finds that Petitioners 

were held in default for failing to file a copy of the notice giving rise to the appeal, i.e., 

March BOR decision.1 Upon closer review, however, the Tribunal finds that it erred in 

the entry of that order. The order incorrectly directed Petitioners to file a copy of the 

March BOR decision, even though they had already included a copy of the March BOR 

decision with their initial submission. Instead, the order should have stated that 

Petitioners were required to file a Petition for Valuation Appeal, and pay the fee required 

for the filing of that petition.2 Although the submitted petition indicates that Petitioners 

are appealing both the property’s classification and valuation, classification appeals are 

within the jurisdiction of the State Tax Commission, and not the Tax Tribunal.3 This 

appeal is therefore limited to the valuation dispute, and it is Petitioners’ classification 

appeal rather than prior tax years that should have been dismissed in the May 29, 2026 

Order of Partial Dismissal. As a result, the dismissal order shall be corrected and 

although Petitioners timely responded to the Order of Default, their attempt to cure is 

incomplete. Petitioners must file a Petition for Valuation Appeal and pay the additional 

amount due for the filing of the petition within 14 days of entry of this order.4 

 

Therefore, 

 

IT IS ORDERED that the time for Petitioners to cure the default is EXTENDED. 

 

IT IS FURTHER ORDERED that Petitioners must complete the following to cure the 

 

1 The order further stated, “[f]ailure to comply with this order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

2 A list of Tribunal rules, information on filing fees, and Small Claim Petition forms are available online at 

www.michigan.gov/taxtrib. 

3 See MCL 211.34c(6). 

4 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010).

Page 2

MTT Docket No. 26-001512 

Page 2 of 2 

 

default: (1) file a Petition for Valuation Appeal, and (2) pay the additional fee required for 

the filing of the petition. The foregoing must be filed with the Tribunal within 14 days of 

entry of this order.5 

 

IT IS FURTHER ORDERED that the petition shall note the docket number assigned by 

the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the 

assigned docket number as an “Amended Petition.” 

 

Failure to comply with this order will result in Petitioners being required to file a motion 

to set aside default (with appropriate filing fee) and may result in the dismissal of the 

case, as provided by TTR 237.6 

 

IT IS FURTHER ORDERED that Petitioners’ classification appeal is DISMISSED. The 

appeal shall continue only for the valuation dispute. 

 

 

Entered: August 31, 2026 

 

 

 

By: /s/ Patricia L. Halm 

kac/eg/jc 

 

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 

 

5 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following

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 

Brad Jewett and Trina Jewett, 

MICHIGAN TAX TRIBUNAL 

 

Petitioners, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-001512 

 

Garfield Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONERS TO CURE DEFAULT 

 

CORRECTED ORDER OF PARTIAL DISMISSAL 

 

On June 2, 2026, Petitioners filed a copy of the March Board of Review (BOR) decision 

in response to the Tribunal’s May 29, 2026 Order of Default. 

 

The Tribunal has considered the response and the case file and finds that Petitioners 

were held in default for failing to file a copy of the notice giving rise to the appeal, i.e., 

March BOR decision.1 Upon closer review, however, the Tribunal finds that it erred in 

the entry of that order. The order incorrectly directed Petitioners to file a copy of the 

March BOR decision, even though they had already included a copy of the March BOR 

decision with their initial submission. Instead, the order should have stated that 

Petitioners were required to file a Petition for Valuation Appeal, and pay the fee required 

for the filing of that petition.2 Although the submitted petition indicates that Petitioners 

are appealing both the property’s classification and valuation, classification appeals are 

within the jurisdiction of the State Tax Commission, and not the Tax Tribunal.3 This 

appeal is therefore limited to the valuation dispute, and it is Petitioners’ classification 

appeal rather than prior tax years that should have been dismissed in the May 29, 2026 

Order of Partial Dismissal. As a result, the dismissal order shall be corrected and 

although Petitioners timely responded to the Order of Default, their attempt to cure is 

incomplete. Petitioners must file a Petition for Valuation Appeal and pay the additional 

amount due for the filing of the petition within 14 days of entry of this order.4 

 

Therefore, 

 

IT IS ORDERED that the time for Petitioners to cure the default is EXTENDED. 

 

IT IS FURTHER ORDERED that Petitioners must complete the following to cure the 

 

1 The order further stated, “[f]ailure to comply with this order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

2 A list of Tribunal rules, information on filing fees, and Small Claim Petition forms are available online at 

www.michigan.gov/taxtrib. 

3 See MCL 211.34c(6). 

4 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010).

Page 2

MTT Docket No. 26-001512 

Page 2 of 2 

 

default: (1) file a Petition for Valuation Appeal, and (2) pay the additional fee required for 

the filing of the petition. The foregoing must be filed with the Tribunal within 14 days of 

entry of this order.5 

 

IT IS FURTHER ORDERED that the petition shall note the docket number assigned by 

the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the 

assigned docket number as an “Amended Petition.” 

 

Failure to comply with this order will result in Petitioners being required to file a motion 

to set aside default (with appropriate filing fee) and may result in the dismissal of the 

case, as provided by TTR 237.6 

 

IT IS FURTHER ORDERED that Petitioners’ classification appeal is DISMISSED. The 

appeal shall continue only for the valuation dispute. 

 

 

Entered: August 31, 2026 

 

 

 

By: /s/ Patricia L. Halm 

kac/eg/jc 

 

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 

 

5 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following

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

Brad and Trina Jewett,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001512

Township Of Garfield,

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.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 26-001512

Page 2 of 2

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Brad and Trina Jewett,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001512

Township Of Garfield,

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

Page 4

MTT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-001512

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Garfield (GRAND TRAVERSE)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Polly

M.I. 

Last Name

Cairns

Firm Name (if any)

Charter Township of Garfield

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

3848 Veterans Drive

City or Town

Traverse City

State

Michigan

ZIP Code

49684

Telephone Number

2319411620

E-mail Address

polly@garfieldmi.gov

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

No 

Does the subject property have a principal residence exemption of 50% or more?

Yes

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

Property is classed appropriately; Subject property is used in conjunction with adjacent commercial property as a drainfield. 

 

Jurisdictional Issues:

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

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

*Submit a copy of the Notice of Assessment with the Answer.

If the July or December Board of Review revised the assessment(s) at issue, did it have authority? 

If yes, please 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, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Valuation Information:

Parcel Identification Number:

05-030-008-60

Classification of Property: Real (check one)

 Commercial (check one)

Current Assessed Value as established by the Board of Review:

53400

Current Taxable Value as established by the Board of Review:

9280

What do you believe is the fair market value?

147200

What do you believe is the taxable value?

0

 

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

Respondent’s Signature: 

/s/ Polly Cairns

Attorney or Authorized Agent’s Signature:

/s/

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Page 1

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Page 1

RECEIVED 

ay 

JUN 16 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Brad and Trina Jewett, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 26-001512 

Township Of Garfield, 

Respondent. 

ORDER OF DEFAULT 

The Tribunal has reviewed the file in the above-captioned case and finds that: 

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Therefore, 

IT IS ORDERED that Petitioner is HELD IN DEFAULT. 

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order. 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee). 

5 

By: 

(Fa lice La 

vif) 

J PY ~~ 

Entered: May 29, 2026 

Patricia L. Halm, Tribunal Chair 

PROOF OF SERVICE 

| 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.

Page 2

MTT Docket No. 26-001512 

Page 2 of 2 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal's e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a." TTR 225(5)

Page 3

2026 BOARD OF REVIEW DECISION 

FROM 

‘ 

GARFIELD CHARTER TWP 

ASSESSING DEPARTMENT 

3848 VETERANS DR 

TRAVERSE CITY, MI 49684 

03/24/2026 08:38 

AM 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address, 

and tax description optional.): 

-05-030-008- 

T 

SILVER 

IEWETT BRAD L & TRINA 

28-05-030-008-60 

N WEST 

8 

LAKE 

1745 N WEST SILVER LAKE RD 

PT NW1/4 SEC 30 T27N R131W COM NW COR SEC 30 TH 8 88DEG 

TRAVERSE CITY MI 49685-8666 

23'15"E 1600.28" TH S 13DEG 24'28"W 313.16' TH § 13DEG 2027"W 

224.23' TH S 42DEG 4721"W 75.5' TH S 42DEG 42'37"W 365.69' THS 

49DEG 28'44"E 329.12' TO POB TH § 32DEG 55'47"W 267.34’ TH § 

57DEG 04'13"E 169.88 TH N 32DEG §5'47"E 129.39" THN 32DEG 

42'49"E 39.97" TH 75.02' ALG CRV RT (R=766' CHD=N 35DEG 31'09"E 

74.99) TH N 49DEG 28'44"W 174.65' TO POB CONT 1.0AC 

SPLIT/COMBINED ON 12/14/2022 FROM 05-030-008-00. 05-030-008-20 

THIS PROPERTY IS CLASSIFIED 

201 

(COMMERCIAL-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. 

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

Board of Review Comments 

NO DOCUMENTATION PROVIDEDBOARD SAYS ASSESSED IS MARKETNO CHANGE 

[2026 ORIGINAL ASSESSED VALUE 

53,400 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

53,400 

| 

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

2026 ORIGINAL TAXABLE VALUE 

9,280 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

9,280 

2026 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.” 

More information 

- 

https:/www.michigan.gov/taxtrib 

http://www.michigan.gov/taxirib/0,4677,7-187-38254---,00.htm}

Page 4

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Lansing, MI 

44433 

JUN 16 202

LARA

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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

Brad and Trina Jewett,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001512

Township Of Garfield,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.i 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: May 29, 2026

Patricia L. Halm, Tribunal Chair

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

i “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received.

Page 2

MTT Docket No. 26-001512

Page 2 of 2

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

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

Brad and Trina Jewett,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001512

Township Of Garfield,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.ii 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: May 29, 2026

Patricia L. Halm, Tribunal Chair

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

ii “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial

Page 4

MTT Docket No. 26-001512

Page 2 of 2

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A

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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

Brad and Trina Jewett,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001512

Township Of Garfield,

Respondent.

ORDER OF PARTIAL DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner 

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.1 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).2 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2026 tax year(s) only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: May 29, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

1 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

2 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

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

Brad and Trina Jewett,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001512

Township Of Garfield,

Respondent.

ORDER OF PARTIAL DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner 

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.3 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).4 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2026 tax year(s) only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: May 29, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

3 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

4 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

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 

RECEIVED 

APR 24 2026 

Sa 

. 

; 

cl 

TranInfo:4é06 

261151151 

04/23/26 

MICHIGAN TAX TRIBUNAL 

ig wn =o 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MARLON |. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

CLASSIFICATION 

This form should only be completed by the Michigan Department of Treasury. Taxpayers must appeal classification to the 

State Tax Commission. 

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

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

Brad & Trina 

Jewett 

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

1745 N. West Silver Lake Rd 

City or Town 

State 

ZIP Code 

Traverse City 

MI 

49685 

Telephone Number 231-633-9421 

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

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

First Name 

M.I 

Last Name 

N/A 

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 

How many parcels are you 

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

appealing? 

[J vest 

[1 nor 

**If No, you must file separate appeals for each parcel 

Property Address (No., Street) 

Property ID: 28-05-030-008-60 

City or Town 

County 

State 

ZIP Code 

Traverse City 

Grand Traverse 

MI 

49685

Page 2

GRR 

5. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

The township changed the classification of this parcel from residential to Commercial Improved. 

This is a one acre parcel was appraised just over 1 year ago (see attached appraisal). The parcel is 

surrounded by residential parcels and two neighboring parcels that are zoned agriculture. This 

parcel is also very much impacted with an easement or approximately 9000 sq for a reserve drain 

field area for a neighboring lot. The classification has always been residential. 

The township stated there was no information for the board of review. 

| did ask the Board of Review 

if they wanted a copy of the appraisal and they said "no, you already have the most current 

appraisal on file. 

| am requesting that this parcel's classification is not change to Commercial Improved as the only 

justification is the township wants the assessed value to increase substantially as they tried to do 

almost the same increase for the 2025 assessment. Once 

| turned in the appraisal they lowered the 

assessed value back down to where it should be. 

| am also requesting that the value be adjusted 

for this lot that is impacted by the drain field easement and all the setback that reduce this lot to 

about 1/2 acre of buildable space. 

Section 5: Jurisdictional Issues 

Did you protest the classification at the March Board of Review (BOR)? [¥4] Yes 

jm] No 

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

[J Not required (i.e., MI Department of Treasury) 

[J other 

If you checked “other” above, explain: 

Year(s) under appeal: 

1 year. Appealing 2026 Classification and Assessed Value 

Section 6: Classification Information 

Parcel Identification Number: 

28-05-030-008-60 

Current classification of property established by the Board of Review: 

Real ld 

Personal [1 (check one) 

Agricultural 

1 

Commercial 

Industrial 

J 

Residential 

J 

Timber-Cutover [J 

Developmental [1 

Utility [J (check one) 

What do you believe is the property’s classification? 

Real[d 

Personal [J (check one) 

Agricultural @ 

~~ Commercial] 

Industrial 

J 

Residential @1 

 Timber-Cutover [J 

Developmental [1 

Utility (J (check one) 

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

This is a vacant piece of land, no improvements, just grass 

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

N/A, Just a vacant lot that is just grass and some pine trees on the East side of the lot along the road.

Page 3

2026 BOARD OF REVIEW DECISION 

FROM 

GARFIELD CHARTER TWP 

ASSESSING DEPARTMENT 

3848 VETERANS DR 

TRAVERSE CITY, MI 49684 

03/24/2026 

08:38 

AM 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address, 

and tax description optional.): 

-05-030-008- 

N WEST SILVER 

LAKE 

JEWETT BRAD L 

& TRINA 

28-05-030-008-60 

WEST 

SILV 

1745 N WEST SILVER LAKE RD 

PT NW1/4 SEC 30 T27N R11W COM NW COR SEC 30 TH S$ 88DEG 

TRAVERSE CITY MI 49685-8666 

23'15"E 1600.28' TH S 13DEG 24'28"W 313.16' TH S 13DEG 2027"W 

224.23' TH S 42DEG 4721"W 75.5' TH S 42DEG 42'37"W 365.69' TH S

Page 4

Grand

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

Brad and Trina Jewett,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001512

Township Of Garfield,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: May 27, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Brad and Trina Jewett,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001512

Township Of Garfield,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: May 27, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

GRETCHEN WHITMER 

GOVERNOR 

RECEIVED 

APR 24 2026 

Sa 

. 

; 

cl 

TranInfo:4é06 

261151151 

04/23/26 

MICHIGAN TAX TRIBUNAL 

ig wn =o 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MARLON |. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

CLASSIFICATION 

This form should only be completed by the Michigan Department of Treasury. Taxpayers must appeal classification to the 

State Tax Commission. 

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

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

Brad & Trina 

Jewett 

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

1745 N. West Silver Lake Rd 

City or Town 

State 

ZIP Code 

Traverse City 

MI 

49685 

Telephone Number 231-633-9421 

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

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

First Name 

M.I 

Last Name 

N/A 

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 

How many parcels are you 

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

appealing? 

[J vest 

[1 nor 

**If No, you must file separate appeals for each parcel 

Property Address (No., Street) 

Property ID: 28-05-030-008-60 

City or Town 

County 

State 

ZIP Code 

Traverse City 

Grand Traverse 

MI 

49685

Page 2

GRR 

5. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

The township changed the classification of this parcel from residential to Commercial Improved. 

This is a one acre parcel was appraised just over 1 year ago (see attached appraisal). The parcel is 

surrounded by residential parcels and two neighboring parcels that are zoned agriculture. This 

parcel is also very much impacted with an easement or approximately 9000 sq for a reserve drain 

field area for a neighboring lot. The classification has always been residential. 

The township stated there was no information for the board of review. 

| did ask the Board of Review 

if they wanted a copy of the appraisal and they said "no, you already have the most current 

appraisal on file. 

| am requesting that this parcel's classification is not change to Commercial Improved as the only 

justification is the township wants the assessed value to increase substantially as they tried to do 

almost the same increase for the 2025 assessment. Once 

| turned in the appraisal they lowered the 

assessed value back down to where it should be. 

| am also requesting that the value be adjusted 

for this lot that is impacted by the drain field easement and all the setback that reduce this lot to 

about 1/2 acre of buildable space. 

Section 5: Jurisdictional Issues 

Did you protest the classification at the March Board of Review (BOR)? [¥4] Yes 

jm] No 

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

[J Not required (i.e., MI Department of Treasury) 

[J other 

If you checked “other” above, explain: 

Year(s) under appeal: 

1 year. Appealing 2026 Classification and Assessed Value 

Section 6: Classification Information 

Parcel Identification Number: 

28-05-030-008-60 

Current classification of property established by the Board of Review: 

Real ld 

Personal [1 (check one) 

Agricultural 

1 

Commercial 

Industrial 

J 

Residential 

J 

Timber-Cutover [J 

Developmental [1 

Utility [J (check one) 

What do you believe is the property’s classification? 

Real[d 

Personal [J (check one) 

Agricultural @ 

~~ Commercial] 

Industrial 

J 

Residential @1 

 Timber-Cutover [J 

Developmental [1 

Utility (J (check one) 

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

This is a vacant piece of land, no improvements, just grass 

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

N/A, Just a vacant lot that is just grass and some pine trees on the East side of the lot along the road.

Page 3

2026 BOARD OF REVIEW DECISION 

FROM 

GARFIELD CHARTER TWP 

ASSESSING DEPARTMENT 

3848 VETERANS DR 

TRAVERSE CITY, MI 49684 

03/24/2026 

08:38 

AM 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address, 

and tax description optional.): 

-05-030-008- 

N WEST SILVER 

LAKE 

JEWETT BRAD L 

& TRINA 

28-05-030-008-60 

WEST 

SILV 

1745 N WEST SILVER LAKE RD 

PT NW1/4 SEC 30 T27N R11W COM NW COR SEC 30 TH S$ 88DEG 

TRAVERSE CITY MI 49685-8666 

23'15"E 1600.28' TH S 13DEG 24'28"W 313.16' TH S 13DEG 2027"W 

224.23' TH S 42DEG 4721"W 75.5' TH S 42DEG 42'37"W 365.69' TH S

Page 4

Grand

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.