Record Finder / 26-002739-TT
Michigan
Bruce Seitz Petitioner V Township Of Fruitport Respondent
- Petitioner
- Bruce Seitz
- Respondent
- Township Of Fruitport
Case overview
- Docket number
- 26-002739-TT
- Status
- Default Petitioner
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Muskegon
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 4 | Order of Default of Petitioner | Not recorded | Not recorded | 10/02/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 10/02/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 10/01/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 07/21/2026 | $75.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
SC_Order_of_Default_of_Petition.2026-10-02_10-56-02.pdfRead complete document text →
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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 Bruce Seitz, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002739 Township Of Fruitport, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner filed the wrong petition for the issue being appealed and has not paid the full required fee for the filing of the appropriate petition. See TTR 279 and 269. As such, the appeal is not properly pending. Petitioner must complete and return the appropriate petition for the issue being appealed with the additional fee amount required for the filing of that petition within 14 days of the entry of this order. The petition shall note the docket number assigned by the Tribunal. Small Claims petition forms and a filing fee calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the payment may not be made via e-filing. 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.1 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: /s/ Patricia L. Halm 1 “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).
Page 2
MTT Docket No. 26-002739 Page 2 of 2 Entered: October 2, 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 Bruce Seitz, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002739 Township Of Fruitport, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner filed the wrong petition for the issue being appealed and has not paid the full required fee for the filing of the appropriate petition. See TTR 279 and 269. As such, the appeal is not properly pending. Petitioner must complete and return the appropriate petition for the issue being appealed with the additional fee amount required for the filing of that petition within 14 days of the entry of this order. The petition shall note the docket number assigned by the Tribunal. Small Claims petition forms and a filing fee calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the payment may not be made via e-filing. 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.2 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: /s/ Patricia L. Halm 2 “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).
Page 4
MTT Docket No. 26-002739 Page 2 of 2 Entered: October 2, 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
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2026 Board of Review.pdfRead complete document text →
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03/19/2026 12:03 PM 2026 BOARD OF REVIEW DECISION FROM FRUITPORT CHARTER TOWNSHIP ASSESSOR 5865 AIRLINE RD FRUITPORT MI 49415 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): 15-017-200-0009-00 SEITZ LIVING TRUST 4401 S WOLF LAKE RD 3424 SCENIC DR MUSKEGON MI 49445 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 15-017-200-0009-00 They have made the following determination based on the information you supplied. Board of Review Comments VALUATION ADJUSTED TO 50% OF MARKET VALUE | 2026 ORIGINAL ASSESSED VALUE 826,600 [2026 "BOARD OF REVIEW" ASSESSED VALUE 561,000 (If the above amounts are the same, no revisions have occured) 2026 ORIGINAL TAXABLE VALUE 729,636 2026 "BOARD OF REVIEW" TAXABLE VALUE 561,000 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 0.0000 Please feel free to contact the assessor at the address listed above or call if you have any questions. ~~ 231-865-3151 If you disagree with the decision of the Board of Review, further appeal may be made to the Michigan Tax Tribunal by May 31 for Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property by July 31 for Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property. 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 appeal. Petition forms are available on the State's website at: http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html Property Classification appeals ONLY may be appealed to the State Tax Commission: State Tax Commission Classification Appeals P.0.Box 30471 Lansing MI 48909 More information about the Michigan Tax Tribunal can be found on the internet at WWW.MICHIGAN.GOV/TAXTRIB Vi
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scpetition_classification.pdfRead complete document text →
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 1 of 3 PROPERTY TAX APPEAL PETITION FORM CLASSIFICATION APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Individual Local Unit of Government: First Name Bruce M.I. Last Name Seitz Mailing Address (No., Street, P.O. Box or Rural Route) 4401 S. Wolf Lake Road City or Town Fruitport State Michigan ZIP Code 49415 Telephone Number (616) 690-1032 E-mail Address bkseitz@sbcglobal.net 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 parcel N/A Property Address (No., Street, City, St, ZIP) [If multiple, list first property’s address] 4401 S. Wolf Lake Road Fruitport Michigan 49415 Taxing Authority (City or Township) Township Of Fruitport (MUSKEGON) County Muskegon Please Explain the Reason for this Appeal: HOME UNDER CONSTRUCTION-No comparable properties are available since home is partially constructed. Therefore, the best method of valuation is to begin with the cost of construction on day of assessment. According to real estate professionals involved in the sale of partially constructed homes, the "usual selling price" or the True Cash Value (TCV) is approximately 65% of the cost of the construction due to the very limited market for homes for sale that are partially constructed. As of the day of assessment, the cost of the home construction was $463848. 65% of this amount or $301501 is the TCV. TCV of the land as assessed by the township is $198000. Therefore, the TCV of the property is $301501 + $198000 or $499501. This is the expected selling price of the property on tax assessment day. Since the Assessed Value (AV) is 50% of the TCV, the AV of the property should be $249751. The township either over assessed the build cost leading to an inflated TCV or they did not multiply the TCV by 50% to arrive at the AV. Either way, the TCV of a partially constructed home cannot be more than costs incurred because in the real world the sale of a partially constructed home for over its construction cost would never happen. One cannot expect a partially constructed home to sell for twice the costs incurred which is what the township is assessing. Furthermore, township standards are to assess taxes based on the baseline land only valuation until a specific legal trigger (certificate of occupancy) transitions the property to a habitable structure. The township is overtaxing my home and at the same time, not allowing me to live there or apply for the Principal Residence Exemption which seems grossly unfair. In summary: TCV = $499501 AV = $249751 Thank you.
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 Jurisdictional Issues: Did you protest the classification at the March Board of Review? Yes If No, please check the applicable reason(s): Explanation: Year(s) Under Appeal: 2026 Classification Information: Parcel Identification Number: 15-017-200-0009-00 Current Classification of Property as established by Board of Review: Real (check one) Residential (check one) What do you believe is the property’s classification? Real (check one) Residential (check one) If improved property, how is the property currently being used? Under Construction If improved property, for what use was the property designed? Principal Residence Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Bruce A Seitz Attorney or Authorized Agent’s Signature: /s/ Fee Information:
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. A fee of $75.00 is required for the filing of a classification appeal. Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?
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SC_Notice_of_Docket_Number.2026-10-01_11-25-50.pdfRead complete document text →
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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 Bruce Seitz, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002739 Township Of Fruitport, 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: October 1, 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 Bruce Seitz, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002739 Township Of Fruitport, 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: October 1, 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.
2026 Board of Review.pdfRead complete document text →
Read document text excerpt
Page 1
03/19/2026 12:03 PM 2026 BOARD OF REVIEW DECISION FROM FRUITPORT CHARTER TOWNSHIP ASSESSOR 5865 AIRLINE RD FRUITPORT MI 49415 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): 15-017-200-0009-00 SEITZ LIVING TRUST 4401 S WOLF LAKE RD 3424 SCENIC DR MUSKEGON MI 49445 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 15-017-200-0009-00 They have made the following determination based on the information you supplied. Board of Review Comments VALUATION ADJUSTED TO 50% OF MARKET VALUE | 2026 ORIGINAL ASSESSED VALUE 826,600 [2026 "BOARD OF REVIEW" ASSESSED VALUE 561,000 (If the above amounts are the same, no revisions have occured) 2026 ORIGINAL TAXABLE VALUE 729,636 2026 "BOARD OF REVIEW" TAXABLE VALUE 561,000 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 0.0000 Please feel free to contact the assessor at the address listed above or call if you have any questions. ~~ 231-865-3151 If you disagree with the decision of the Board of Review, further appeal may be made to the Michigan Tax Tribunal by May 31 for Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property by July 31 for Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property. 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 appeal. Petition forms are available on the State's website at: http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html Property Classification appeals ONLY may be appealed to the State Tax Commission: State Tax Commission Classification Appeals P.0.Box 30471 Lansing MI 48909 More information about the Michigan Tax Tribunal can be found on the internet at WWW.MICHIGAN.GOV/TAXTRIB Vi
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.
scpetition_classification.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 1 of 3 PROPERTY TAX APPEAL PETITION FORM CLASSIFICATION APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Individual Local Unit of Government: First Name Bruce M.I. Last Name Seitz Mailing Address (No., Street, P.O. Box or Rural Route) 4401 S. Wolf Lake Road City or Town Fruitport State Michigan ZIP Code 49415 Telephone Number (616) 690-1032 E-mail Address bkseitz@sbcglobal.net 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 parcel N/A Property Address (No., Street, City, St, ZIP) [If multiple, list first property’s address] 4401 S. Wolf Lake Road Fruitport Michigan 49415 Taxing Authority (City or Township) Township Of Fruitport (MUSKEGON) County Muskegon Please Explain the Reason for this Appeal: HOME UNDER CONSTRUCTION-No comparable properties are available since home is partially constructed. Therefore, the best method of valuation is to begin with the cost of construction on day of assessment. According to real estate professionals involved in the sale of partially constructed homes, the "usual selling price" or the True Cash Value (TCV) is approximately 65% of the cost of the construction due to the very limited market for homes for sale that are partially constructed. As of the day of assessment, the cost of the home construction was $463848. 65% of this amount or $301501 is the TCV. TCV of the land as assessed by the township is $198000. Therefore, the TCV of the property is $301501 + $198000 or $499501. This is the expected selling price of the property on tax assessment day. Since the Assessed Value (AV) is 50% of the TCV, the AV of the property should be $249751. The township either over assessed the build cost leading to an inflated TCV or they did not multiply the TCV by 50% to arrive at the AV. Either way, the TCV of a partially constructed home cannot be more than costs incurred because in the real world the sale of a partially constructed home for over its construction cost would never happen. One cannot expect a partially constructed home to sell for twice the costs incurred which is what the township is assessing. Furthermore, township standards are to assess taxes based on the baseline land only valuation until a specific legal trigger (certificate of occupancy) transitions the property to a habitable structure. The township is overtaxing my home and at the same time, not allowing me to live there or apply for the Principal Residence Exemption which seems grossly unfair. In summary: TCV = $499501 AV = $249751 Thank you.
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 Jurisdictional Issues: Did you protest the classification at the March Board of Review? Yes If No, please check the applicable reason(s): Explanation: Year(s) Under Appeal: 2026 Classification Information: Parcel Identification Number: 15-017-200-0009-00 Current Classification of Property as established by Board of Review: Real (check one) Residential (check one) What do you believe is the property’s classification? Real (check one) Residential (check one) If improved property, how is the property currently being used? Under Construction If improved property, for what use was the property designed? Principal Residence Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Bruce A Seitz Attorney or Authorized Agent’s Signature: /s/ Fee Information:
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. A fee of $75.00 is required for the filing of a classification appeal. Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?
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.