Cadillac Revival Center Church, Petitioner V Township Of Haring, 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

Cadillac Revival Center Church, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000362

Township Of Haring,

Respondent.

ORDER OF DISMISSAL

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

Petitioner is appealing from a tax bill and "an appeal of a contested tax bill shall be 

made within 60 days after mailing by the assessment district treasurer and the appeal is 

limited solely to correcting arithmetic errors or mistakes and is not a basis of appeal as 

to disputes of valuation of the property, the property's exempt status, or the property's 

equalized value resulting from equalization of its assessment by the county board of 

commissioners or the state tax commission." MCL 205.735a(6). As such, and 

inasmuch as the Tribunal has no equitable power to waive or otherwise disregard 

statutory filing requirements and deadlines, it has no authority to hear the appeal or 

grant the relief requested. See Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

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

Page 2

MTT Docket No. 26-000362

Page 2 of 6

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

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

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

arguments unless otherwise ordered by the Tribunal.

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

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

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

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

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: March 24, 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

Cadillac Revival Center Church, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000362

Township Of Haring,

Respondent.

ORDER OF DISMISSAL

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

Petitioner is appealing from a tax bill and "an appeal of a contested tax bill shall be 

made within 60 days after mailing by the assessment district treasurer and the appeal is 

limited solely to correcting arithmetic errors or mistakes and is not a basis of appeal as 

to disputes of valuation of the property, the property's exempt status, or the property's 

equalized value resulting from equalization of its assessment by the county board of 

commissioners or the state tax commission." MCL 205.735a(6). As such, and 

inasmuch as the Tribunal has no equitable power to waive or otherwise disregard 

statutory filing requirements and deadlines, it has no authority to hear the appeal or 

grant the relief requested. See Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

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

Page 4

MT

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 

MAR.0 6 2025 

MICHIGAN TAX Tru3UNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

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

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

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

default. 

Section 1: Petitioner’s Contact Information 

First Name 

[XR 

Last Name/Company Name 

Cadillac Revival Center Church 

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

5676 E. M-55 Hwy 

City or Town 

State 

Z|P Code 

Cadillac 

Mi 

49601 

Telephone Number 231 429-4432 

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

rgrstarke@gmail.com 

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

First Name 

mM.) 

Last Name 

Roger 

K 

Starke 

Firm Name (if any) 

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

1337 N. 33 Rd 

City or Town 

State 

ZIP Code 

Cadillac 

Mi 

49601 

Telephone Number 231 429.44 32 

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

rgrstarke@gmail.com 

Section 3: Subject Property information *use the multiple parcel form for additional, contiguous parcels, 

How many parcels are you 

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

appealing? 

C1 vest 

[1 No 

If No, you must file separate appeals for each parcel 

Property Address (No., Street) 

984 Plett Rd 

City or Town 

County 

State 

21P Code

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check sli that apply) 

{1] True Cash and Taxable Value 

Taxable Value Only (calculation) 

[J Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

As the treasurer of the Cadillac Revival Center Church, 

| am appealing an assessment made in 2025 that changed the 

status of tax-exempt church property to taxable when the property was listed for sale. 

Ownership of the property was transferred on the closing date of 10/24/2025. The new owners received a Winter Tax 

Bill {copy included) reflecting tax on the property during the period the church owned and held church functions on it. 

included in this filing is a copy of the Winter Tax receipt and a copy of a check from the church to the buyers for the 

portion of the tax we believe the buyer was/is not responsible for. This amount was agreed upon by the buyer, the 

realtor and the church (the seller). 

This amount, $1,428.24, is what the church has paid the buyer to compensate them for the incorrectly assessed taxes 

they are/were not responsible for paying. We are seeking credit or a rebate as we believe the property should have 

retained its exempt status until the closing date. 

For reference, records at the Haring Township's website reflect the church's tax-exempt history since the church has 

owned and operated our ministry on the property. 

Please advise if 

| have misunderstood if a fee is required for this petition to proceed and what additional information 

may be needed. Thank you. 

Section 6: Jurisdictional issues 

Did you protest the assessment at a Board of Review (BOR)? [1] Yes 

No 

If Yes, check which BOR you attended: |_| March 

|) July 

[J December 

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

[I] Not required to attend 

Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

[Hl] Appealing within 36 days of State Tax Commission Order 

O Appealing within 35 days of receipt of Notice of Uncapping 

Other 

Ifyou checked “other” above, explain: 

Notice of the Assessment change was never received by any church staff member to the best of my knowledge.

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use tre multiple parcel form for additional, contiguous parcels. 

Ps 

| Number: 

SreslumRet 2209-34-2301-01 

Classification of Property: 

Real] 

Personal [J (check one) 

Agricultural [J 

Commercial 

id 

industrial 

[J 

Residential] 

 Timber-Cutover 

[J 

Developmental 

{J 

Utility 

0 (check one} 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

fy the Board of Review: $72,800 in 2025 

NA 

What do you believe is the fair market value (also known as true cash value)? 

NA 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .5) 

NA 

assessed value) 

$0 when owned by the church. 

Fee Information 

Does the property have a Principal Residence Exemption of at least 60% as of the date of the filing of this petition for all tax years at 

issue? 

Yes 

[ll] No 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for ail tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. 

if you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value In dispute will be used to determine your filing fee, plus $26.00 

will be added for each additional parcel being appealed, not to exceed a total fiting fee of $1,000.00 

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

the State Equalized Value or Taxable Value in contention is: 

Filing

Page 4

rra

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

Cadillac Revival Center Church,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000362

Township Of Haring,

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: March 23, 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

Cadillac Revival Center Church,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000362

Township Of Haring,

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: March 23, 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

RECEIVED 

MAR.0 6 2025 

MICHIGAN TAX Tru3UNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

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

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

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

default. 

Section 1: Petitioner’s Contact Information 

First Name 

[XR 

Last Name/Company Name 

Cadillac Revival Center Church 

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

5676 E. M-55 Hwy 

City or Town 

State 

Z|P Code 

Cadillac 

Mi 

49601 

Telephone Number 231 429-4432 

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

rgrstarke@gmail.com 

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

First Name 

mM.) 

Last Name 

Roger 

K 

Starke 

Firm Name (if any) 

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

1337 N. 33 Rd 

City or Town 

State 

ZIP Code 

Cadillac 

Mi 

49601 

Telephone Number 231 429.44 32 

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

rgrstarke@gmail.com 

Section 3: Subject Property information *use the multiple parcel form for additional, contiguous parcels, 

How many parcels are you 

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

appealing? 

C1 vest 

[1 No 

If No, you must file separate appeals for each parcel 

Property Address (No., Street) 

984 Plett Rd 

City or Town 

County 

State 

21P Code

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check sli that apply) 

{1] True Cash and Taxable Value 

Taxable Value Only (calculation) 

[J Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

As the treasurer of the Cadillac Revival Center Church, 

| am appealing an assessment made in 2025 that changed the 

status of tax-exempt church property to taxable when the property was listed for sale. 

Ownership of the property was transferred on the closing date of 10/24/2025. The new owners received a Winter Tax 

Bill {copy included) reflecting tax on the property during the period the church owned and held church functions on it. 

included in this filing is a copy of the Winter Tax receipt and a copy of a check from the church to the buyers for the 

portion of the tax we believe the buyer was/is not responsible for. This amount was agreed upon by the buyer, the 

realtor and the church (the seller). 

This amount, $1,428.24, is what the church has paid the buyer to compensate them for the incorrectly assessed taxes 

they are/were not responsible for paying. We are seeking credit or a rebate as we believe the property should have 

retained its exempt status until the closing date. 

For reference, records at the Haring Township's website reflect the church's tax-exempt history since the church has 

owned and operated our ministry on the property. 

Please advise if 

| have misunderstood if a fee is required for this petition to proceed and what additional information 

may be needed. Thank you. 

Section 6: Jurisdictional issues 

Did you protest the assessment at a Board of Review (BOR)? [1] Yes 

No 

If Yes, check which BOR you attended: |_| March 

|) July 

[J December 

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

[I] Not required to attend 

Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

[Hl] Appealing within 36 days of State Tax Commission Order 

O Appealing within 35 days of receipt of Notice of Uncapping 

Other 

Ifyou checked “other” above, explain: 

Notice of the Assessment change was never received by any church staff member to the best of my knowledge.

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use tre multiple parcel form for additional, contiguous parcels. 

Ps 

| Number: 

SreslumRet 2209-34-2301-01 

Classification of Property: 

Real] 

Personal [J (check one) 

Agricultural [J 

Commercial 

id 

industrial 

[J 

Residential] 

 Timber-Cutover 

[J 

Developmental 

{J 

Utility 

0 (check one} 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

fy the Board of Review: $72,800 in 2025 

NA 

What do you believe is the fair market value (also known as true cash value)? 

NA 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .5) 

NA 

assessed value) 

$0 when owned by the church. 

Fee Information 

Does the property have a Principal Residence Exemption of at least 60% as of the date of the filing of this petition for all tax years at 

issue? 

Yes 

[ll] No 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for ail tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. 

if you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value In dispute will be used to determine your filing fee, plus $26.00 

will be added for each additional parcel being appealed, not to exceed a total fiting fee of $1,000.00 

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

the State Equalized Value or Taxable Value in contention is: 

Filing

Page 4

rra

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.