Brady Town Petitioner V Township Of Handy 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 

Brady Town, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000405 

 

Handy Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER FOR DEFAULT HEARING 

 

The Tribunal has considered the file in this case and finds that Respondent was placed 

in default on June 30, 2026, because they failed to file an answer. Respondent 

responded but failed to set aside the default and the Tribunal extended the time to cure 

the default by an additional 14 days on September 4, 2026. Respondent has failed to 

respond or submit the required filing(s). Given this failure, the Tribunal finds that 

Respondent’s violation was willful. It also establishes a history of deliberate delay and 

refusing to comply with Tribunal rules and orders, both of which have prejudiced 

Petitioner. As a result, giving careful consideration to the Grimm factors and 

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

finds that scheduling a default hearing is warranted, and a lesser sanction would not be 

appropriate or better serve the interests of justice.1 Therefore, 

 

IT IS ORDERED that a default hearing shall be scheduled in the normal course.2 

 

 

Entered: September 29, 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 

 

1 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). Though Grimm was specific to the sanction 

of dismissal, the cases cited by the Court, and the reasoning behind its adoption of the factors set forth 

therein are not so narrow. The factors apply equally to default judgements, or in the case of the Tribunal 

proceedings, the conducting of a default hearing. See Bass v Combs, 238 Mich App 16 (1999), overruled 

in part on other grounds by Dimmitt & Owens Fin, Inc v Deloitte & Touche (ISC), LLC, 481 Mich 618 

(2008), Vicencio v Ramirez, 211 Mich App 501 (1995), and Traxler v Ford Motor Co, 227 Mich App 276 

(1998). See also TTR 237. 

2 A “default hearing" is “a hearing at which the defaulted party is precluded from presenting any testimony, 

offering any evidence, and examining the other party's witnesses.” TTR 203(e).

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 

Brady Town, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000405 

 

Handy Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR RESPONDENT TO CURE DEFAULT 

 

ORDER OF PARTIAL DISMISSAL 

 

On July 11, 2026, Respondent filed an answer in response to the Tribunal’s June 30, 

2026 Order of Default. 

 

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

was held in default because Respondent failed to file an answer.1 Although 

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

incomplete because Respondent failed to complete section 2 of the answer form. 

Though the Tribunal finds an extension of time to cure the default appropriate, 

Respondent’s failure to comply with Tribunal orders and its Rules of Practice and 

Procedure has established a history of deliberate delay that would justify the scheduling 

of a default hearing for failure to timely comply with this order.2 

 

Furthermore, the Tribunal finds that Petitioner is appealing an assessment for the 2025 

tax year and the Tribunal has no authority over that assessment under MCL 205.735a, 

as the petition was not timely filed.3 Further, the Tribunal also has no authority over that 

assessment, as the facts alleged do not establish that the assessment was 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 the time for Respondent to cure the default is EXTENDED. 

 

 

1 The order further stated, “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).” 

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

 

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).

Page 2

MTT Docket No. 26-000405 

Page 2 of 2 

 

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

default: (1) file a completed amended answer, (2) file a Motion to Set Aside Default, and 

(3) file proof the motion was served on Petitioner. The foregoing must be filed with the 

Tribunal within 14 days of the entry of this order.5 

 

Failure to comply with this order may result in the scheduling of a default hearing, as 

provided by TTR 237.6 

 

IT IS FURTHER ORDERED that Petitioner’s assessment appeal is PARTIALLY 

DISMISSED. The appeal shall continue for the 2026 tax year only. 

 

 

Entered: September 4, 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 

 

 

 

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 business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5). 

6 See also MCL 205.732.

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 

Brady Town, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000405 

 

Handy Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR RESPONDENT TO CURE DEFAULT 

 

ORDER OF PARTIAL DISMISSAL 

 

On July 11, 2026, Respondent filed an answer in response to the Tribunal’s June 30, 

2026 Order of Default. 

 

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

was held in default because Respondent failed to file an answer.1 Although 

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

incomplete because Respondent failed to complete section 2 of the answer form. 

Though the Tribunal finds an extension of time to cure the default appropriate, 

Respondent’s failure to comply with Tribunal orders and its Rules of Practice and 

Procedure has established a history of deliberate delay that would justify the scheduling 

of a default hearing for failure to timely comply with this order.2 

 

Furthermore, the Tribunal finds that Petitioner is appealing an assessment for the 2025 

tax year and the Tribunal has no authority over that assessment under MCL 205.735a, 

as the petition was not timely filed.3 Further, the Tribunal also has no authority over that 

assessment, as the facts alleged do not establish that the assessment was 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 the time for Respondent to cure the default is EXTENDED. 

 

 

1 The order further stated, “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).” 

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

 

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).

Page 2

MTT Docket No. 26-000405 

Page 2 of 2 

 

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

default: (1) file a completed amended answer, (2) file a Motion to Set Aside Default, and 

(3) file proof the motion was served on Petitioner. The foregoing must be filed with the 

Tribunal within 14 days of the entry of this order.5 

 

Failure to comply with this order may result in the scheduling of a default hearing, as 

provided by TTR 237.6 

 

IT IS FURTHER ORDERED that Petitioner’s assessment appeal is PARTIALLY 

DISMISSED. The appeal shall continue for the 2026 tax year only. 

 

 

Entered: September 4, 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 

 

 

 

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 business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5). 

6 See also MCL 205.732.

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

Brady Town,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000405

Township Of Handy,

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. 26-000405

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: September 4, 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 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

Brady Town,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000405

Township Of Handy,

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

Page 4

MTT

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

Page 1

RECEIVED 

JUL 182026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

NIARCO L BRGVIN, BF 

a 

LANSING 

LEW 

BRADY TOWN 

) 

: 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No._26-000405 

HANDY TOWNSHIP 

Respondent(s) 

RESPONSE TO ORDER OF DEFAULT 

1. 

A default was entered against me on 

_JUNE 30, 2026 

2. 

Good cause exists to set aside the default because: 

ASSESSOR HD TO TAKE AN UNEXPECTED MEDICAL LEAVE DURING THE 

RESPONSE WINDOW. 

3. 

| ask this Tribunal to set aside the default. 

CE 

tative (sign here) 

BARRY WAULDRON, MAAO 

[Print/type name of person signing] 

I certify that on this date 

| served a copy of this request, and any additional documentation, on 

the opposing party or their representative.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26-000405 

Section 1: Respondent’s Contact information 

Unit of Government 

HANDY TOWNSHIP 

Mailing Address {No., Street, P.O. Box or Rurai Route): 

1357 137 N GRAND AVE 

City or Town: 

State: 

ZIP Code: 

FOWLERVILLE 

Mi 

48836 

Telephone Number: 51 7-223-3228 

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

BWAULDRON@HANDYTOWNSHIP.ORG 

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

i 

First Name: 

Mi: 

Last Name: 

Firm Name (If any): 

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

City or Town: 

State: 

Z|? Code: 

Tetephone Number: 

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

Section 3: Subject Property information 

Are the parcels listed by Petitioner contiguous or adjoining? 

if no, list all parcels that are adjoining In separate groupings. Attacha 

separate sheet if necessary. 

ves 

[No 

KA Notapplicable 

Does the subject property have a Principat Residence Exemption of 50% or more for all tax years at issue? 

i Yes 

[J No

Page 3

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 

THE PARCEL IS UNIFORMLY AND CONSISTANTLY ASSESSED AT 50% OF TRUE 

CASH VALUE PER THE GPTA. 

PETITIONER IS APPEALING 2025 VALUE- DID NOT ATTEND 2025 MBOR. 

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)? [v4] Yes 

O No 

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

[J July 

[] December 

If the July or December BOR revised the assessment(s) at issue, did it have authority? |] Yes 

|] No 

If yes, cite the Board's authority. 

Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? [] Yes 

[/] No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[1 ves 

no 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

When was the Notice of Uncapping, if applicable, issued? 

Under what statutory section was the Taxable Value uncapped? 

MCL 211.27a (6)- THE PARCEL UNCAPPED IN THE CALENDAR YEAR FOLLOWING TRANSFER OF OWNERSHIP 

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

P: 

| Number: 

Sree 4705-03-401-020 

Classification of Property: 

 Real[d 

Personal [J (check one) 

Agricultural 

1 

Commercial 

J 

Industrial [J 

Residential @ 

 Timber-Cutover [J 

Developmental (J 

Utility (J (check one)

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PAPER FILING INSTRUCTIONS FOR ANSWER TO 

VALUATION/UNCAPPING APPEAL 

Follow these instructions for filing this Small Claims answer form. For questions that are 

not answered by these instructions, please visit the Tribunal's website at 

www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. 

Mail the completed form to: 

Michigan Tax Tribunal 

611 W. Ottawa St., Lansing, Mi 48933 

U.S. Postal Mailing Address: PO BOX 30232, Lansing, Mi 48909 

Other Carriers (UPS, FedEx, DHL): 

2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, Ml 48906 

Section 1: Respondent’s Contact Information: If the respondent is a unit of 

government, the “Respondent” is not the assessor, Respondent is the unit of 

government filing the answer to the petition (i.e. city or township). 

If the respondent is 

not a unit of government, Respondent is the party or parties (i.e., taxpayer) filing the 

answer to the petition. 

Provide the name, address and daytime phone number for the 

respondent. 

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

Information: If Respondent is a unit 

of government, Respondent must be represented 

by an attorney or authorized representative (i.e., assessor) to file an answer to the 

petition. 

If Respondent is not a unit of government (i.e., taxpayer), Respondent does 

not have to be represented by an attorney or authorized representative to file an answer 

to the petition. 

If Respondent is using an attorney or authorized representative, that 

attorney or authorized representative must provide all information requested in Section 

2 of the Answer Form. If Respondent elects to have an attorney or authorized 

representative, only the attorney or authorized representative will receive notices and 

documents from the Tribunal. 

IMPORTANT: If the contact information for Respondent or Respondent's attorney or 

authorized representative, 

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

email address to electronically serve all future documents issued by the Tribunal. Once

Page 5

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

* 

Does the property have a Principal Residence Exemption

Page 6

ST

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

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

Brady Town,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000405

Township Of Handy,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent 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: June 30, 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. 

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

Page 2

MTT Docket No. 26-000405

Page 2 of 2

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

Brady Town,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000405

Township Of Handy,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent 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: June 30, 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 

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 4

MTT Docket No. 26-000405

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)

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

Filer Type: Individual 

First Name

Brady

M.I.

Last Name/Company Name

Town

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

5382 Meadowlawn Rd

City or Town

Fowlerville

State

Michigan

ZIP Code

48836

Telephone Number

7203057335

Fax Number

E-mail Address

hallnhbk@gmail.com

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

First Name

Brady

M.I.

Last Name

Town

Firm Name (if any)

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

5382 Meadowlawn Rd

City or Town

Fowlerville

State

Michigan

ZIP Code

48836

Telephone Number

720-305-7335

Fax Number

E-mail Address 

hallnhbk@gmail.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

5382 Meadowlawn Rd

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Fowlerville

Michigan

48836

Taxing Authority (City or Township)

Township Of Handy (LIVINGSTON)

County 

Livingston

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

True Cash and Taxable Value, Taxable Value Only (calculation), Uncapping of Taxable Value

 

Section 5: Explain the Reason for this Appeal

My home is drastically overbuilt for this neighborhood and there is an unkept vacant lot next door to me. Their property is never maintained in any way

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

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

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

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

Parcel Identification Number: 4705-03-401-020

Classification of Property:

Personal

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

187521

Current Taxable Value as established by the BOR:

205081

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

340000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

170000

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

170000

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

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

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

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

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

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

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Brady Town

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

Brady Town,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000405

Township Of Handy,

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 13, 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

Brady Town,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000405

Township Of Handy,

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 13, 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

03/21/2026 

02:49 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

HANDY TOWNSHIP ASSESSOR 

BARRY WAULDRON 

135 N. GRAND PO BOX 189 

FOWLERVILLE, MI 48836 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

4705-03-401-020 

5382 MEADOWLAWN 

TOWN, BRADY & DAWN 

5382 MEADOWLAWN RD 

FOWLERVILLE MI 48836-9368 

SEC. 3 T3N, R3E, SUNNYSIDE SUBDIVISION LOT 23 

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 

4705-03-401-020 

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

Board of Review Comments 

PARCEL ASSESSED AT 50% OF TRUE CASH VALUE 

[2026 ORIGINAL ASSESSED VALUE 

187,521 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

187,521 

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

2026 ORIGINAL TAXABLE VALUE 

187,521 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

187,521 

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.” 

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

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

Filer Type: Individual 

First Name

Brady

M.I.

Last Name/Company Name

Town

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

5382 Meadowlawn Rd

City or Town

Fowlerville

State

Michigan

ZIP Code

48836

Telephone Number

7203057335

Fax Number

E-mail Address

hallnhbk@gmail.com

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

First Name

Brady

M.I.

Last Name

Town

Firm Name (if any)

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

5382 Meadowlawn Rd

City or Town

Fowlerville

State

Michigan

ZIP Code

48836

Telephone Number

720-305-7335

Fax Number

E-mail Address 

hallnhbk@gmail.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

5382 Meadowlawn Rd

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Fowlerville

Michigan

48836

Taxing Authority (City or Township)

Township Of Handy (LIVINGSTON)

County 

Livingston

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

True Cash and Taxable Value, Taxable Value Only (calculation), Uncapping of Taxable Value

 

Section 5: Explain the Reason for this Appeal

My home is drastically overbuilt for this neighborhood and there is an unkept vacant lot next door to me. Their property is never maintained in any way

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

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

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

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

Parcel Identification Number: 4705-03-401-020

Classification of Property:

Personal

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

187521

Current Taxable Value as established by the BOR:

205081

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

340000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

170000

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

170000

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

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

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

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

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

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

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Brady Town

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.