Record Finder / 25-003149-TT
Michigan
Celeste E Johnson, Petitioner V City Of Iron Mountain, Respondent
- Petitioner
- Celeste E Johnson
- Respondent
- City Of Iron Mountain
Case overview
- Docket number
- 25-003149-TT
- Status
- Opinion Pending
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Dickinson
- Judge
- Klukowski, Nancy
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 10 | Hearing Completed | Not recorded | Not recorded | 10/21/2026 | Not recorded | Not recorded |
| 9 | Evidence was received. | PET | Not recorded | 09/22/2026 | Not recorded | Download |
| 8 | Documentation | RESP | Not recorded | 09/25/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 7 | Notice of Hearing | Not recorded | Not recorded | 08/18/2026 | Not recorded | Download |
| 6 | A hearing has been scheduled | Not recorded | Not recorded | 08/18/2026 | Not recorded | Not recorded |
| 5 | Notice of Filing | Not recorded | Not recorded | 09/19/2025 | Not recorded | Download |
| 4 | Answer was received | Not recorded | Not recorded | 08/18/2025 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 08/12/2025 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 08/12/2025 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 06/09/2025 | $125.00 | Download |
Documents
25-003149.pdfRead complete document text →
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Page 1
RECEIVED SEP 3 0 2026 MICHIGAN TAX TRIBUNAL September 21, 2026 Celeste E. Johnson* 1004 Woodward Ave #205 Iron Mountain, MI 49801 *Previous Address through September 2025: 824 W. Dakin Street, #3 Chicago, IL 60613 Michigan Tax Tribunal 611 W. Ottawa Street Lansing, MI 48933 USPS Mailing address: PO Box 30232 Lansing, MI 48909 Subject: Parcel Identification number 22-051-104-961-03 (1004 Woodward Ave, Unit 205) Dear Tax Tribunal Judge; In connection with my scheduled Tax Tribunal hearing date of October, 21, 2026 at 3:15 EST, enclosed are the following documents: e One-Page Summary o Copy of Property Tax Appeal Petition Form and related documentation previously submitted e Detailed support for form 865, including timeline and copy of receipts Sincerely, Woe, pio)
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Eagle Ridge Condo Association, Iron Mountain, Ml (total of 8 con 1004 Woodward, Unit 205 -- 2025 Property Tax Appeal * On March 8, 2024, Petitioner (Celeste Johnson) purchased unit 205 value of $100,000 in an arm’s length transaction-See Warranty Dee enclosed * Substandard condition of unit 205 factored into the negotiated sales price + For 14 months (June 2024 to May 2025), unit 205 was unoccupied as Petitio coordinated normal repairs, replacement & maintenance that previous own deferred — see form 865 and detailed receipt support totaling $13,500 * In 2023 and 2024, two units sold within the Eagle Ridge Condo Ass The subject property, unit 205, and unit 101, which sold for $110,0 Warranty Deed enclosed * The Association’s eight units are virtually identical in floor plan and size * Unit 205’s taxable value for the 2025 tax year was excessive based comparable sales and unit 205’s deferred maintenance issues * Ataxable value of $72,100 roughly calculates to a fair value of $144,000
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COPY
15-0024
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL PETITION FORM
VALUATION / EXEMPTION / CLASSIFICATION APPEAL
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) 279, 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
First Name
R
Mi
Last Name/Company Name
Celeste
E.
Johnson
Mailing Address {No., Street, P.O. Box or Rural Route)
824 W. Dakin Street, #3
City or Town
State
ZIP Code
Chicago
IL
60613
Telephone Number (773) 259-4250
E-mail Address {do not enter unless you want MTT to send all correspondence via e-mail)
Section 2: Petitioner’s Attorney/Authorized Representative’s Contact information
First Name
[18
Last Name
Firm Name (if any}
Mailing Address (No., Street, P.O. Box or Rural Route)
City or Town
State
ZIP Code
Telephone Number
Email Address (do not enter unless you want MTT to send all correspondence via emai)
Section 3: Subject Property information
How many
If
yau are appealing more than one parcel, are they contiguous or adjoining?
parcels are you
Yas*
No**
appealing?
“If yes, use & multiple parce! form for information regarding any contiguous parcels.
**if no, you must file separate appeals for each non-contiguaus or non-agjoining parcel or you will be defaulted.
Property Address (No., Street, City, ST, ZIP)
{If multiple, list first property's address]
1004 Woodward Avenue, Unit 205, Iron Mountain, Mi 49801Page 4
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (check
ali that appty)
True Cash and Taxable Value
[J Paverty Exemption
[3 Taxable Value Only (calculation)
[1 Disabled Veterans Exemption
[m} Uncapping of Taxable Value
[J eligible Manufacturing Persona! Property (ESA)
[7] Exemption from Taxation (other than the denial of
a
{0 Classification
Principal Residence or Quaiified Agricultural Exemption)
Section 5: Explain the Reason for this Appeal
See Exhibit A attached.
Section 6: Jurisdictional Issues
Year(s) you are appealing:
2025
Did you protest the assessment at a Board of Review (BOR)?
Yes
[H] No
if Yes, check which BOR you attended AND attach the BOR decision:
March
[| July
1 December
if No, check the applicable reason(s):
Not required to attend
[] Assessment Change Notice was not received by Petitioner
[I] Appealing a purported Clerical Error or Mutual Mistake of Fact {if yes, include explanation in Section §)
[| Appealing within 35 days of State Tax Commission OrderPage 5
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON i. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information ruse the multiple parce! form for additional, contiguous parcels. Parcel Identification Number: 22-051-104-961-03 Classification of Property: Real Personal (checkone) Agricultural Commercial [Industrial Residential Timber-Cutover Developmental Ulllity (check one) ls Current Assessed Value (also known as State Equalized Vale) as established by the BOR: Current Taxable Value as established by the BOR: What do you believe is the fair market value (also known as True Cash Value)? $100,000 Muttiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. $50,000 if you belleve the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 8: Classification Information only them Dep't of Treasury may appeal this issue to the Tribunal Parcel identification Number: Current Classification of Property as established by Board of Review: Real Personal (check one) 0 Agricultural Cammercial Industrial
Page 6
STATE OF
Page 7
E
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25-003149 record card.pdfRead complete document text →
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*** Information herein deemed reliable but not guaranteed*** DICKINSON County: CITY OF IRON MOUNTAIN Jurisdiction: Printed on Parcel Number: 22-051-104-961-03 30,204C 46,000 43,400 2,600 2022 31,714C 45,300 42,700 2,600 2023 33,299C 51,000 48,300 2,700 2024 72,100S 72,100M 72,100 69,300 2,800 2025 Taxable Value Tribunal/ Other Board of Review Assessed Value Building Value Land Value Year * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason Value RESIDENTIAL 195.00 200.00 1.0000 1.1180 199 13 CONDO 5,640 195 Actual Front Feet, 0.90 Total Acres Total Est. Land Value = 5,640 Land Value Estimates for Land Table 6.CRYSTAL ESTATES PR 08/16/2019 DATA ENTER Who When What Level Rolling Low High Landscaped Swamp Wooded Pond Waterfront Ravine Wetland Flood Plain X X Topography of Site Dirt Road Gravel Road Paved Road Storm Sewer Sidewalk Water Sewer Electric Gas Curb Street Lights Standard Utilities Underground Utils. X X X X X Public Improvements Vacant Improved X The Equalizer. Copyright (c) 1999 - 2009. Licensed To: City of Iron Mountain, County of Dickinson, Michigan 2013 DEP TO ACTUAL AGE Comments/Influences IM-4961C CONDO UNIT 205 BUILDING #2 EAGLE RIDGE CONDOMINIUMS Tax Description JOHNSON CELESTE 1004 WOODWARD AVE 103 IRON MOUNTAIN MI 49801 Owner's Name/Address 1004 WOODWARD AVE 205 Property Address 2025 Est TCV 144,106 TCV/TFA: 136.85 MAP #: 0013 P.R.E. 0% School: IRON MOUNTAIN CITY SCH DIST Status Number Date Building Permit(s) Zoning: R-3 Class: RESIDENTIAL CONDOM 0.0 BUYER/SELLER 238/665 13-GOVERNMENT QC 09/10/1993 53,000 BLAIR DANIELSON 100.0 BUYER/SELLER 602/916 03-ARM'S LENGTH WD 06/13/2006 76,500 TACHICK ROBERT D BLAIR VIRGINIA P 0.0 BUYER/SELLER L905/P749 14-INTO/OUT OF TRUST QC 06/12/2019 0 TACHICK ROBERT D REV TR TACHICK ROBERT D 100.0 DEED L1009/P231 03-ARM'S LENGTH WD 03/08/2024 100,000 JOHNSON CELESTE TACHICK ROBERT D REV TR Prcnt. Trans. Verified By Liber & Page Terms of Sale Inst. Type Sale Date Sale Price Grantee Grantor 09/15/2026
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Bsmnt Insul. Thickness (40) Exterior Wall: (39) Miscellaneous: (14) Roof Cover: (13) Roof Structure: Slope=0 Incandescent Fluorescent Mercury Sodium Vapor Transformer Flex Conduit Rigid Conduit Armored Cable Non-Metalic Bus Duct Few Average Many Unfinished Typical Few Average Many Unfinished Typical Fixtures: Outlets: (11) Electric and Lighting: Hand Fired Boiler Coal Stoker Gas Oil (10) Heating and Cooling: (9) Sprinklers: Urinals Wash Bowls Water Heaters Wash Fountains Water Softeners Total Fixtures 3-Piece Baths 2-Piece Baths Shower Stalls Toilets Few None Average Typical Many Above Ave. (8) Plumbing: (7) Interior: (6) Ceiling: (5) Floor Cover: (4) Floor Structure: (3) Frame: Block Brick/Stone Poured Conc. X Footings (2) Foundation: (1) Excavation/Site Prep: <<<<< Calculator Cost Computations >>>>> Class: D,Brick Quality: Good Stories: 2 Story Height: 12 Perimeter: 0 Base Rate for Upper Floors = 194.90 Adjusted Square Foot Cost for Upper Floors = 194.90 Total Floor Area: 1,053 Base Cost New of Upper Floors = 205,229 Reproduction/Replacement Cost = 205,229 Eff.Age:20 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 67 /100/100/100/67.0 Total Depreciated Cost = 137,503 ECF (CRYSTAL ESTATES) 1.007 => TCV of Bldg: 1 = 138,466 Replacement Cost/Floor Area= 194.90 Est. TCV/Floor Area= 131.50 ** ** Calculator Cost Data ** ** Quality: Good Heat#1: No Heating or Cooling 0% Heat#2: No Heating or Cooling 0% Ave. SqFt/Story: 527 Ave. Perimeter Has Elevators: *** Basement Info *** Area: Perimeter: Type: Heat: Hot Water, Radiant Floor * Mezzanine Info * Area #1: Type #1: Area #2: Type #2: * Sprinkler Info * Area: Type: Low X Ave. Above Ave. High Construction Cost Comments: Overall Bldg Height Year Built Remodeled Depr. Table : 2% Effective Age : 20 Physical %Good: 67 Func. %Good : 100 Economic %Good: 100 Class: D,Brick Floor Area: 1,053 Gross Bldg Area: 1,053 Stories Above Grd: 2 Average Sty Hght : 12 Bsmnt Wall Hght Desc. of Bldg/Section: Calculator Occupancy: Apartment *** Information herein deemed reliable but not guaranteed*** Commercial/Industrial Building/Section 1 of 1 Printed on Parcel Number: 22-051-104-961-03 09/15/2026
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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 MICHIGAN TAX TRIBUNAL Docket Number: 25-003149 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Respondent Files Document Type: Documentation Attachment File Name: 25-003149 record card Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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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 Celeste E Johnson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No.: 25-003149 City Of Iron Mountain, Respondent. NOTICE OF TELEPHONE HEARING The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are generally 30 minutes in length. HEARING DATE: October 21, 2026 HEARING TIME: 3:15 PM Eastern Time JOIN BY PHONE: 1-248-509-0316 ACCESS CODE: 731891219 This hearing will be held by telephone conference call with the Judge as the host. In order to join the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You will then be required to input the access code, followed by # to connect. The Tribunal judge will call in and join by phone at the hearing time. Failure to timely call in may result in the placement of a party or parties in default. This is an important legal document. Please have someone translate the document. Este es un documento legal importante. Por favor, haga traducir este documento. এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন। .ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang dokumento.
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MTT Docket No. 25-003149 Page 2 of 4 HEARING INFORMATION – PLEASE READ IMMEDIATELY GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the Tribunal. REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. The Tribunal does not recommend or appoint representatives for you and will not pay for your representative. WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the time to present your case is limited and additional time may not be provided to accommodate witness testimony. DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the Tribunal and the opposing party at least 21 days before the hearing date even if the documents were previously submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not timely submitted to both the Tribunal and the opposing party, the documents may be excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e- filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized representative at the address identified in the petition or answer for that party or authorized representative, unless the party or authorized representative filed an appearance or other documentation identifying a different mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were previously submitted to the Tribunal and the opposing party in this case. If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates that the parties are precluded from submitting any further documentary evidence, no further documentary evidence will be accepted even if filed and exchanged as indicated above. INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are automatically included in valuation appeals once the assessment has been established for that tax year. For purposes of administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit documentation and be prepared to discuss subsequent tax year assessments at hearings to be conducted on or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year, taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at the March Board of Review for that year. MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. The following motions and requests may be filed by either party regarding the scheduled hearing. Motions and requests may be submitted to the Tribunal by mail or through the Tribunal’s e-filing system. Motions and requests may be sent to the opposing party by mail or by e-mail, if the parties agree to submission by e-mail. If sent by mail, motions and requests must be sent to the opposing party or their authorized representative at the address identified in the petition or answer for that party or authorized representative, unless the party or authorized representative filed an appearance or other documentation identifying a different mailing address. 1. Motion to Adjourn: Parties may request the hearing be rescheduled (i.e. adjourned). The motion must be submitted to both the Tribunal and the opposing party at least 28 days before the hearing unless there are emergency circumstances. The emergency circumstances must be detailed to justify the granting of what
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MT
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SC-Notice_of_Filing_of_Answer.2025-09-19_16-15-10.0000.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 Celeste E Johnson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003149 City Of Iron Mountain, 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.
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MTT Docket No. 25-003149 Page 2 of 6 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 19, 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
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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 Celeste E Johnson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003149 City Of Iron Mountain, 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
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MTT
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ST
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. 25-003149 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government City Of Iron Mountain (DICKINSON) First Name Abbey M.I. Ellizabeth Last Name/Company Name/Unit of Government Simondsen Mailing Address (No., Street, P.O. Box or Rural Route) 501 S Stephenson Ave City or Town Iron Mountain State Michigan ZIP Code 49801 Telephone Number 906-774-8530 Fax Number 906-774-3774 E-mail Address assessor@ironmountainmi.gov Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name Abbey M.I. E Last Name Simondsen Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 501 S Stephenson City or Town Iron Mountain State Michigan ZIP Code 49801 Telephone Number 9067748530 Fax Number E-mail Address assessor@ironmountainmi.gov Section 3: Subject Property Information Does the subject property have a Principal Residence Exemption of 50% or more? No Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another. No Section 4: Explain Your Answer to this Appeal 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, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this document, you may be held in default.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR The property was valued using the State of Michigan Assessor's Manual. The Board of Review agreed with the valuation. 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)? Yes If yes, check which BOR Petitioner attended: March If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*Submit a copy of the Notice of Assessment with the Answer. If the July or December BOR revised the assessment(s) at issue, did it have authority? No If yes, cite the Board’s authority. Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No If yes, explain. Is Petitioner appealing from a State Tax Commission Order? 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? IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION Did Petitioner request a Poverty Exemption at a BOR? If Yes, check which BOR Petitioner attended: List the date the BOR denied Petitioner’s Poverty Exemption: IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS Did Petitioner request the exemption at the BOR? If Yes, check which BOR Petitioner attended:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Tax Year(s) denied: List the date the exemption was denied: What statutory section did Petitioner request the subject property be exempt? IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY What do you believe the classification should be: Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 22-051-104-961-03 Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 72100 Current Taxable Value as established by the BOR: 72100 What do you believe is the fair market value (also known as True Cash Value)? 144200 Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value. 72100 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Electronic Signature *Typing your name below will serve as your signature Respondent or Attorney/Authorized Representative’s Signature: /s/ Abbey Simondsen
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Tam In He process of sellire my thikelo (nC A (ese ond Non Yo pve + \ com Mauston, MI of oO mie ond Mare Su basis 10 re AuTuce.
Page 2
RECEIVED JUN 1-8 2025 LL all 3.0 MICHI GAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL 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) 279, 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 First Name M.I. Last Name/Company Name Celeste E. Johnson Mailing Address (No., Street, P.O. Box or Rural Route) 824 W. Dakin Street, #3 City or Town State ZIP Code Chicago IL 60613 Telephone Number (773) 259-4250 E-mail Address (do not enter unless you want MTT to send all correspondence via e-majl) Lelesteesyeldt johnson @ gmail, comm Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.1. Last Name Firm Name (if any) Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Email Address (do not enter unless you want MTT to send all correspondence via email) Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcels areyou | [7] yes [] No** appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels. **If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property's address] 1004 Woodward Avenue, Unit 205, Iron Mountain, MI 49801
Page 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNGCR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (check ali that apply)
True Cash and Taxable Value
[J Poverty Exemption
[J Taxable Value Only (calculation)
[) Disabled Veterans Exemption
[| Uncapping of Taxable Value
[J
Eligible Manufacturing Personal Property (ESA)
{71 Exemption from Taxation (other than the denial of a
[1 Classification
Principal Residence or Qualified Agricultural Exemption)
Section 5: Explain the Reason for this Appeal
See Exhibit A attached.
Section 6: Jurisdictional Issues
Year(s) you are appealing:
2025
Did you protest the assessment at a Board of Review (BOR)? [Y] Yes
[| No
if Yes, check which BOR you attended AND attach the BOR decision: [#4 March
[] duly
{J December
If No, check the applicable reason(s):
[I] Not required to attend
[} Assessment Change Notice was not received by Petitioner
[I] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)
[| Appealing within 35 days of State Tax Commission OrderPage 4
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels.
Parcet Identification Number:
22-051-104-961-03
Classification of Property:
Real
Personal
(check one)
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
{check one)
Current Assessed Value (also known as State Equalized Value) as established by the BOR:
Current Taxable Value as established by the BOR:
What do you believe is the fair market value (also known as True Cash Value)?
$100,000
Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
$50,000
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
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:
Real
Personal
(check one)
0
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
What do you believe is the property's classification?
Real
Personal
(check one)
Oo
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Ulility
(check one)
if improved property, how is the property currently being used?
If improved property, for what use was the property designed?Page 5
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Fee Information Does the subject property have a Principal Residence Exemption of at least 60% as of the date of the filing of this petition? [J Yes No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? [J ves No If you answered yes to either or both of the above 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
Page 6
E
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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 Celeste E Johnson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003149 City Of Iron Mountain, 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: August 12, 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 Celeste E Johnson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003149 City Of Iron Mountain, 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: August 12, 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.
C. Johnson.pdfRead complete document text →
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Page 1
Tam In He process of sellire my thikelo (nC A (ese ond Non Yo pve + \ com Mauston, MI of oO mie ond Mare Su basis 10 re AuTuce.
Page 2
RECEIVED JUN 1-8 2025 LL all 3.0 MICHI GAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL 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) 279, 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 First Name M.I. Last Name/Company Name Celeste E. Johnson Mailing Address (No., Street, P.O. Box or Rural Route) 824 W. Dakin Street, #3 City or Town State ZIP Code Chicago IL 60613 Telephone Number (773) 259-4250 E-mail Address (do not enter unless you want MTT to send all correspondence via e-majl) Lelesteesyeldt johnson @ gmail, comm Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.1. Last Name Firm Name (if any) Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Email Address (do not enter unless you want MTT to send all correspondence via email) Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcels areyou | [7] yes [] No** appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels. **If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property's address] 1004 Woodward Avenue, Unit 205, Iron Mountain, MI 49801
Page 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNGCR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (check ali that apply)
True Cash and Taxable Value
[J Poverty Exemption
[J Taxable Value Only (calculation)
[) Disabled Veterans Exemption
[| Uncapping of Taxable Value
[J
Eligible Manufacturing Personal Property (ESA)
{71 Exemption from Taxation (other than the denial of a
[1 Classification
Principal Residence or Qualified Agricultural Exemption)
Section 5: Explain the Reason for this Appeal
See Exhibit A attached.
Section 6: Jurisdictional Issues
Year(s) you are appealing:
2025
Did you protest the assessment at a Board of Review (BOR)? [Y] Yes
[| No
if Yes, check which BOR you attended AND attach the BOR decision: [#4 March
[] duly
{J December
If No, check the applicable reason(s):
[I] Not required to attend
[} Assessment Change Notice was not received by Petitioner
[I] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)
[| Appealing within 35 days of State Tax Commission OrderPage 4
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels.
Parcet Identification Number:
22-051-104-961-03
Classification of Property:
Real
Personal
(check one)
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
{check one)
Current Assessed Value (also known as State Equalized Value) as established by the BOR:
Current Taxable Value as established by the BOR:
What do you believe is the fair market value (also known as True Cash Value)?
$100,000
Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
$50,000
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
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:
Real
Personal
(check one)
0
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
What do you believe is the property's classification?
Real
Personal
(check one)
Oo
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Ulility
(check one)
if improved property, how is the property currently being used?
If improved property, for what use was the property designed?Page 5
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Fee Information Does the subject property have a Principal Residence Exemption of at least 60% as of the date of the filing of this petition? [J Yes No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? [J ves No If you answered yes to either or both of the above 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
Page 6
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.