Brayden Rich, Petitioner V Township Of Greenleaf, 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

Brayden Rich, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002941

Township Of Greenleaf,

Respondent.

ORDER OF DISMISSAL

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

Petitioner has filed a Motion to Withdraw the Petition prior to Respondent filing an 

answer or first responsive motion. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the 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

Page 2

MTT Docket No. 25-002941

Page 2 of 6

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. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 8, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 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

Brayden Rich, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002941

Township Of Greenleaf,

Respondent.

ORDER OF DISMISSAL

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

Petitioner has filed a Motion to Withdraw the Petition prior to Respondent filing an 

answer or first responsive motion. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the 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

Page 4

MTT Docket No. 25-002941

Page 4 of 6

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. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 8, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 5

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN,

Page 6

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

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

Brayden Rich,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002941

Township Of Greenleaf,

Respondent.

NOTICE OF FILING OF MOTION TO WITHDRAW APPEAL

TAKE NOTICE that Petitioner has filed a Motion to Withdraw (Motion) in the above-

captioned appeal. Because the motion was not filed jointly (i.e. signed by both parties or 

representatives), Respondent has seven days from the service of the motion to file a 

response. Respondent may respond by agreeing to (i.e. concurrence) the withdrawal of 

the case or by objecting to the motion. If Respondent does not timely submit a 

concurrence or objection to the request, it will be deemed to be a concurrence and the 

request will be granted, unless otherwise ordered by the Tribunal. If the request is 

granted, the case will be dismissed. If a request is not granted or the Tribunal has not 

notified you that it has been granted, you are required to attend the hearing. 

For your convenience, you may use the Tribunal’s form “Response to Motion to 

Withdraw Appeal” located on the Tribunal’s website. To access the form, please go to 

our website at www.michigan.gov/taxtrib and go to either the “Entire Tribunal” or “Small 

Claims” page, depending on the division in which the case is pending. To submit the 

response, please fill out the form and file it with the Tribunal by e-mail or e-filing.1

By: Tribunal Clerk__________

Entered: September 24, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

1 Though you may file the response by hard copy (i.e. mail), filing by e-mail or e-filing will facilitate the 

efficient administration of justice.

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

Brayden Rich,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002941

Township Of Greenleaf,

Respondent.

NOTICE OF FILING OF MOTION TO WITHDRAW APPEAL

TAKE NOTICE that Petitioner has filed a Motion to Withdraw (Motion) in the above-

captioned appeal. Because the motion was not filed jointly (i.e. signed by both parties or 

representatives), Respondent has seven days from the service of the motion to file a 

response. Respondent may respond by agreeing to (i.e. concurrence) the withdrawal of 

the case or by objecting to the motion. If Respondent does not timely submit a 

concurrence or objection to the request, it will be deemed to be a concurrence and the 

request will be granted, unless otherwise ordered by the Tribunal. If the request is 

granted, the case will be dismissed. If a request is not granted or the Tribunal has not 

notified you that it has been granted, you are required to attend the hearing. 

For your convenience, you may use the Tribunal’s form “Response to Motion to 

Withdraw Appeal” located on the Tribunal’s website. To access the form, please go to 

our website at www.michigan.gov/taxtrib and go to either the “Entire Tribunal” or “Small 

Claims” page, depending on the division in which the case is pending. To submit the 

response, please fill out the form and file it with the Tribunal by e-mail or e-filing.2

By: Tribunal Clerk__________

Entered: September 24, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

2 Though you may file the response by hard copy (i.e. mail), filing by e-mail or e-filing will facilitate the 

efficient administration of justice.

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

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Brayden Rich 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket N0.25-002941 

Township of Greenleaf 

i 

Respondent(s) 

MOTION TO WITHDRAW APPEAL 

1. 

| wish to withdraw my appeal in the above-captioned docket. 

2. 

Good cause exists to grant withdrawal because: 

After informal conference with Respondent, Petitioner agrees with current assessed 

values. 

3. 

| ask this Tribunal to grant my request to withdraw the appeal and dismiss the above- 

captioned docket. 

Please select one of the following: 

X_ 

I am filing this Motion to Withdraw before Respondent filed an Answer or.a responsive 

motion with the Tribunal. 

___ lam filing this Motion to Withdraw after Respondent has filed an Answer or Responsive 

Motion with the Tribunal. 

| attached to this Motion Respondent's written consent to withdraw my 

petition, or 

| shall grant Respondent the opportunity to object to this withdrawal. 

= 

gp ~ 

(75/42 

tamesM. Shafer (P73142) 

_/Paity/Representativé{sign here) 

Print name of person signing 

| certify that on this date 

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

opposing party or their representative. 

9/19/2025 

Che ps 7 Go 

Date 

{5#n here) 

“ 

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

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

Rich

M.I.

Last Name/Company Name

Brayden

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

4599 Cleland Rd

City or Town

Cass City

State

Michigan

ZIP Code

48726

Telephone Number

989-975-2748

Fax Number

E-mail Address

braydenrich711@hotmail.com

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

First Name

James

M.I.

M

Last Name

Shafer

Firm Name (if any)

Wheeler Upham P.C.

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

250 Monroe Avenue NW

Suite 100

City or Town

Grand Rapids

State

Michigan

ZIP Code

49503-2215

Telephone Number

616-459-7100

Fax Number

E-mail Address 

shafer@wuattorneys.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]

4599 Cleland Rd

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Cass City

Michigan

48726

Taxing Authority (City or Township)

Township Of Greenleaf (SANILAC)

County 

Sanilac

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

True cash and taxable value are erroneous and too high. The BOR wasn't able to take into account the post-build valuation after construction was complete.

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: 130-014-400-020-01

Classification of Property:

Real

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:

318600

Current Taxable Value as established by the BOR:

318578

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

426000 

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

213000

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

213000

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/ James M. Shafer

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

Brayden Rich,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002941

Township Of Greenleaf,

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: September 18, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Brayden Rich,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002941

Township Of Greenleaf,

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: September 18, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

03/10/2025 

03:35 

PM 

a 

igan 

Department 

of Treasury 

618 

(Rev. 11-12) 

Petition to Board of Review 

L-4035 

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

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

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Petitioners 

Name (If Other than Owner. Please Print or Type) 

[Owner's Name (Please 

Print or Type) 

RICH BRAYDEN 

rowan or Cy 

— 

i » 

 —— 

GREENLEAF TOWNSHIP 

SANILAC 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of 

the following described property: 

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

— 

-——— 

—- 

—— 

— ——— 

—_—— 

et 

130-014-400-020-01 

T14N R12E SEC 14 W 1/2 OF NE 1/4 OF SE 1/4 20.00 ACRES 

| 4599 CLELAND RD 

Protested Item 

[l“Assessed Value 

[4 Tentative Taxable Value 

[] Classification 

[J Qualifed Agricultural 

Property Exemption 

1. 

PROTEST OF ASSESSMENT 

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

a — 

ne 

Leo 

318578 

| 

2025 

Assessed Amount 

a 

ers Estmated True Cash Value 

Pris Value 

318,600 

$05,000 

2. 

PROTEST OF CLASSIFICATION 

(Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance 

with section 211 .34c¢ of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on 

that property's status as a homeowner's principal residence or qualified agricultural property.) 

— 

————— 

— 

—~ 

— 

-— 

—— 

Classification of property on this years assessment roll. 

401 

Classification should be: (Please check one of the following) 

EERE 

t 2nf 0m 

T 

= 

| 

El Agricultural 

[1 Industrial 

Timber Cutover 

Utility (Personal Property Only: 

| 

OJ Commercial 

[J Residential 

Developmental 

— 

— 

3. 

PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural property, 

the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER ORACT UPON THE 

EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

Percent qualified agricultural exemption granted by assessor. (Enter 0 if exemption is denied) 

Percent qualified agricultural exemption requested by Owner: (Enter 100 if full 

a 

exemption requested) 

——— 

— 

= 

—— 

4. 

REASON FOR PROTEST 

State reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or qualified agricultural property exemption. 

Wis 

c ssossad fer for dich, 1hen 

“my Laer pheen 

els chan A. 

— 

CERTIFICATION 

Signature 

er 

~ 

— | Date 

ETT 

— 

03/10/2025 

Address 

2 

| Phone Number 

on 

Toney 

og =] 

1509 [leled 24, (ass {yy NE 

¥ Ex 

BE 

069-975 -> 742 

www.michigan.gov/treasury

Page 2

BE lat 

es ETT 

PRT 

PE 

OT 

RE 

Michigan Department of Treasury 

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

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

Petition Number 

ns 

” 

Parcel Code 

- 

 — 

Ws -04 

I 

130-014-400-020-01 

1. ASSESSED VALUE 

| 

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

k 

Denied 

Assessed Value Changed From: 

: 

Ho: 

Record of Vote - Board or three member committee of board 

x 

— 

—_ 

Chairperson: [{]yeEs 

[7] No CVE 

Member: BI Ves 

[J no Fazal a 

T 

ar 

Reason for Board Action: 

rs; 

mL. — 

B 

| QpZmiisn] 

way brovght IN. 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing 

a 

petition with the Michigan 

Tax 

Tribunal 

P.0.Box 30232, Lansing, Mi. 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on 

{a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www. michigan gov/taxtrib. 

-— 

2. TENTATIVE TAXABLE VALUE 

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

Xl 

Denied 

[[] 

Tentative Taxable Value Changed From: 

318,578 

To: 

Record of Vote - Board or three member committee of board. 

ae 

: 

c 

| Chairperson: i YES 

[] NO CVE 

Member: hi YES 

[] NO 2 

Member: 

[M ves Dwokl 

Reason for Board Action: 

- 

OM 

Os 

Olle. 

| If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

P.0.Box 30232, Lansing, Mi. 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed 

jona Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

3. CLASSIFICATION 

1 

5 

Bi 

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

Denied 

[] 

Classification Changed From: 

401 

To: 

Record of Vote - Board or three member committee of board. 

Chairperson: 

[] Yes 

[1 

No 

Initials 

Reason for Board Action: 

Member: 

YES 

NO Tia 

Member: 

[1 ves 

[1] nome 

Member: LJ 

YES 

[J NOT 

| 

Values 

were alyesoly rcueed 

By 40%

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

03/17/2025 

03:49 

PM 

2025 BOARD OF REVIEW DECISION 

FROM 

CONNIE S. LIPKA 

GREENLEAF TOWNSHIP ASSESSOR 

P.O. BOX 277 

MARLETTE, MI 48453 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

| 

130-014-400-020-01 

4599 CLELAND RD 

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

RICH BRAYDEN 

4599 CLELAND RD 

| 

CASS CITY MI 48726 

T14N R12E SEC 14 W 1/2 OF NE 1/4 OF SE 1/4 20.00 ACRES 

1 

Sa 

[i A 

[ 

—_ 

— 

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 

130-014-400-020-01 

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

Board of Review Comments 

DENIED DUE TO: 1)APPRAISAL WAS A PRE-CONSTRUCTION APPRAISAL. NEWLY CONSTRUCTED HOME IS CUSTOM QUALITY. NO POST 

CONSTRUCTION APPRAISAL WAS PROVIDED.2) PETITIONER BY TEXT STATED SURROUNDING PROPERTIES TAKE AWAY FROM VALUE. ASSESSOR 

HAD ALREADY APPLIED A 40% EXTERNAL OBSOLECENSE TO PROPE RTY. 

2025 ORIGINAL ASSESSED VALUE 

318,600 

2025 "BOARD OF REVIEW" ASSESSED VALUE 

318,600 

2K 

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

2025 ORIGINAL TAXABLE VALUE 

318,578 

| 

— 

— 

— 

am 

— 

[2025 

"BOARD OF REVIEW" TAXABLE VALUE 

318,578 

| 

ee 

————————————————— 

2025 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/0,4677,7-1 87-38254---,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

03/17/2025 

03:49 

PM 

2025 BOARD OF REVIEW DECISION 

FROM 

CONNIE S. LIPKA 

GREENLEAF TOWNSHIP ASSESSOR 

P.O. BOX 277 

MARLETTE, MI 48453 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

| 

130-014-400-020-01 

4599 CLELAND RD 

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

RICH BRAYDEN 

4599 CLELAND RD 

| 

CASS CITY MI 48726 

T14N R12E SEC 14 W 1/2 OF NE 1/4 OF SE 1/4 20.00 ACRES 

1 

Sa 

[i A 

[ 

—_ 

— 

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 

130-014-400-020-01 

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

Board of Review Comments 

DENIED DUE TO: 1)APPRAISAL WAS A PRE-CONSTRUCTION APPRAISAL. NEWLY CONSTRUCTED HOME IS CUSTOM QUALITY. NO POST 

CONSTRUCTION APPRAISAL WAS PROVIDED.2) PETITIONER BY TEXT STATED SURROUNDING PROPERTIES TAKE AWAY FROM VALUE. ASSESSOR 

HAD ALREADY APPLIED A 40% EXTERNAL OBSOLECENSE TO PROPE RTY. 

2025 ORIGINAL ASSESSED VALUE 

318,600 

2025 "BOARD OF REVIEW" ASSESSED VALUE 

318,600 

2K 

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

2025 ORIGINAL TAXABLE VALUE 

318,578 

| 

— 

— 

— 

am 

— 

[2025 

"BOARD OF REVIEW" TAXABLE VALUE 

318,578 

| 

ee 

————————————————— 

2025 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/0,4677,7-1 87-38254---,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

Rich

M.I.

Last Name/Company Name

Brayden

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

4599 Cleland Rd

City or Town

Cass City

State

Michigan

ZIP Code

48726

Telephone Number

989-975-2748

Fax Number

E-mail Address

braydenrich711@hotmail.com

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

First Name

James

M.I.

M

Last Name

Shafer

Firm Name (if any)

Wheeler Upham P.C.

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

250 Monroe Avenue NW

Suite 100

City or Town

Grand Rapids

State

Michigan

ZIP Code

49503-2215

Telephone Number

616-459-7100

Fax Number

E-mail Address 

shafer@wuattorneys.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]

4599 Cleland Rd

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Cass City

Michigan

48726

Taxing Authority (City or Township)

Township Of Greenleaf (SANILAC)

County 

Sanilac

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

True cash and taxable value are erroneous and too high. The BOR wasn't able to take into account the post-build valuation after construction was complete.

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: 130-014-400-020-01

Classification of Property:

Real

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:

318600

Current Taxable Value as established by the BOR:

318578

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

426000 

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

213000

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

213000

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/ James M. Shafer

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.