Chad R McCumons Petitioner V City Of Brown City 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

Chad R McCumons,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001298

City Of Brown City,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 26-001298

Page 2 of 2

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

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

Chad R McCumons,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001298

City Of Brown City,

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

Page 4

MTT

Page 5

S

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

Michigan Department of Treasury 

618 (Rev. 12-25) 

Petition to Board of Review 

L-4035 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however, you may not appeal to the Michigan Tax Tribunal unless you first protest to the 

Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classifications to the State Tax 

Commission unless you first protest to the Bard of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

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

MCCUMONS, CHAD 

Township or City 

County 

Year of Appeal 

BROWN CITY 

SANILAC 

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

the following described property: 

Property Identified (Parcel code required. Property address and legal description optional) 

: 

300-007-400-130-00 

TON R13E SEC 7 COM 40 RDS W OF SE COR OF SEC N 18 RDS, E 

4RDS, 

§ 18 RDS, W 4 RDS TO POB 

4052 MAIN 

Protested Item 

[J] Assessed Value 

[] 

Tentative 

[J Taxable Status 

[] 

Classification 

[1 

Qualifed Agricultural 

Taxable Value 

(exemption) 

Property Exemption 

Complete this section 

for a protest of assessed value, including assessed value shanges associated with exempt status 

nd denied or ate filed personal 

property forms. 

Assessed Value 

Owner's Estimate of True Cash Value(Market Value) 

80,148 

Complete this section for a prtest of Taxable Value 

Reason: 

[7] 

Value of Losses 

OO 

Value of Additions 

[0 

Poverty Exemption 

[0 Uncapping % 

TION 

Complete this Section Tor a request to change the classification. The Board of Review ust make their decision regarding classification in accordance with Section 211.34c of the 

Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on that property's status as a homeowner's principal residence 

or qualified agricuitural property. 

Classification of property on this year's assessment roll: 

401 

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

O Agricultural 

[0 Industrial 

[Timber Cutover 

[ Utility (Personal Property Only) 

Od Commercial 

O Residential 

[Developmental 

= EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

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

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

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

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

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

exemption requested) 

REASON FOR PROTES' 

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

Signature 

Date 

Phone Number 

03/13/2026 

Address 

www.michigan.gov/treasury

Page 2

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

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

Petition Number 

Parcel Code 

5 

300-007-400-130-00 

XH Denied 

O 

Assessed Value Changed From: 

| 

80,148 

To: 

[ 

| 

, 2 

Record of Vote - Board or three member committee of board 

Al 

Chairperson: 

[<YEs 

[] no KEM 

Member: 

BJ YEs 

[J NO Rds 

Member: 

KJ YEs 

[] 

NO, 

Initials 

Initials 

Initials 

Reason for Board Action: 

7 

Povey 

ExanyFRom dervad de + Fa cere 

JI SSPE NN applies 

y 

THe 

ee 

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

PO Box 30232, Lansing MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

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

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

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

[J 

Denied 

[1 

Tentative Taxable Value Changed From: 

39.613 

To: 

(See attached L-4035A) 

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

Chairperson: [] YES 

[J] 

No 

Member: 

[] YEs 

[] 

NO 

Member: 

[J yes 

[J No_____ 

Initials 

Tinitals 

Initials 

Reason for Board Action: 

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

PO Box 30232, Lansing MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

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

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

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

[J 

Denied 

[] 

Classification Changed From: 

401 

To: 

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

Chairperson: 

[] YES 

[J No — 

Member: 

[] YEs 

[J 

No 

Reason for Board Action: 

Member: 

[] yes 

[J no____ 

Initials 

Initials 

If you disagree with the decision of the Board of Review regarding classification, you may appeal by

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

PROPERTY TAX APPEAL ANSWER FORM

POVERTY EXEMPTION

MTT DOCKET NO. 26-001298

Respondent’s Contact Information:

Filer Type

Local Unit of Government

Local Unit of Government

City Of Brown City (SANILAC)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

David

M.I.

Last Name

McArthur

Firm Name (if any)

Mac Assessing Services, LLC

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

3350 Robinson Rd.

City or Town

Snover

State

Michigan

ZIP Code

48472

Telephone Number

9895532789

E-mail Address

macassessing@gmail.com

Subject Property Information:

Parcel Identification Number(s):

300-007-400-130-00

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

N/A

Classification of Property: Real (check one)

Residential (check one)

Please Explain Your Response to this Appeal:

The Board of Review believes the petitioner has income and/or assets that are not being reported. They don't believe someone can own a home and not have any 

income or government assistance. The petitioner states that a family member or friend is paying for everything.

Jurisdictional Issues:

Did Petitioner request a Poverty Exemption at a BOR?

Yes

Check which Board of Review took action: 

March

List the date the BOR denied Petitioner’s Poverty Exemption:

2026-03-13

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

Respondent’s Signature: 

/s/ David McArthur

Attorney or Authorized Agent’s Signature:

/s/

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

GRETCHEN WHITMER 

GOVERNOR 

RECEIVED 

APR 28 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

POVERTY EXEMPTION 

Exemption, or other exemption disputes. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Disabled Veterans 

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 you do not submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

“iL ] 

Last Name/Company Name 

ne 

wel Umor]s 

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

D5 

lain S 

City or To Worn 

¢ 

i hy 

State 

AT 

ZIP Code 

Telephone Number (59) "537. a i 7 

Cha 

Email Address (do not enter unless you want M 

“i 

send all, a via email) 

Section 2: Petitioner’s AltarneylAuthertzed Representative’s Contact Information 

oO, 

First Name 

Last Name 

Firm Name (if any) 

Mailing Address (No., Street, P. 77 or Rural Rou A 

City or Town 

J 

/ 

jist 

ZIP Code 

Telephone Number 

U 

( 

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

Section 3: Subject Property Information 

Parcel Identification Number: 

7¢ -200-DO7- L220 - £30 - OO 

Property Address 

(No., Streetf 

SD5E7 

Ql sr pa 

City "Brown 

( 

j LH 

County 

( Semiled 

ZIP Code 

S85) 

MARLON |. BROWN, DPA

Page 2

GRETCHEN WHITMER 

STATE OF MICHIGAN 

GOVERNOR 

LANSING 

Section 4: Explain the Reason for this Appeal 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

DIRECTOR 

(Dno [Core 

C No pssed=< 

Section 5: Jurisdictional Issues 

Did you request a poverty exemption ata Board of Review (BOR)? TB, Yes 

O No 

nN 

If Yes, check which BOR you attended: A March 

[Hl] July 

[ml] December 

If No, please explain: 

Date the BOR decision was issued: 

3-18-20 

Tax year(s) denied: 

207 

Fee Information 

There is no fee required for the filing of a poverty exemption appeal. 

Signature *required 

Petitioner or Attofney/Authorized 

Representative’s Signature: 

w 

Wad 

Med —m— 

A>

Page 3

2026 BOARD OF REVIEW DECISION 

FROM 

DAVID MCARTHUR 

CITY OF BROWN CITY ASSESSOR 

4205 MAIN ST. P.O. BOX 99 

BROWN CITY, MI 48416 

03/18/2026 

11:29 aM 

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

MCCUMONS, CHAD 

STRONG, JANICE 

6443 BUTTERNUT RD 

BROWN CITY Ml 48416 

"© 76-300-007-400-130-00 

4052 MAIN 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

TYN R13E SEC 7 COM 40 RDS W OF SE COR OF SECN 18 

RDS, E4 RDS, S 18 RDS, W 4 RDS TO POB 

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 

76-300-007-400-130-00 

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

Board of Review Comments 

POVERTY EXEMPTION DENIED DUE TO THE BOARD'S BELIEF THAT THERE ARE UNREPORTED ASSETS AND INCOME 

[2026 

ORIGINAL ASSESSED VALUE 

80,148 

. 

| 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

80,148 

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

2026 ORIGINAL TAXABLE VALUE 

39,613 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

39,613 

2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

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

Page 4

Chad fikeCu mons. 

0527 Mav SE. 

, 

go Buy ys be 

Receive 

APR 23 

LAT. 

State of Michigan 

DEPARTMENT OF 

Michigan Administ 

Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

— 

LICENSING AND REG 

rative Hearing System 

—— 

ULATORY AFFAIRS

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

Chad R McCumons,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001298

City Of Brown City,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: May 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

Chad R McCumons,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001298

City Of Brown City,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: May 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

GRETCHEN WHITMER 

GOVERNOR 

RECEIVED 

APR 28 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

POVERTY EXEMPTION 

Exemption, or other exemption disputes. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Disabled Veterans 

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 you do not submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

“iL ] 

Last Name/Company Name 

ne 

wel Umor]s 

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

D5 

lain S 

City or To Worn 

¢ 

i hy 

State 

AT 

ZIP Code 

Telephone Number (59) "537. a i 7 

Cha 

Email Address (do not enter unless you want M 

“i 

send all, a via email) 

Section 2: Petitioner’s AltarneylAuthertzed Representative’s Contact Information 

oO, 

First Name 

Last Name 

Firm Name (if any) 

Mailing Address (No., Street, P. 77 or Rural Rou A 

City or Town 

J 

/ 

jist 

ZIP Code 

Telephone Number 

U 

( 

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

Section 3: Subject Property Information 

Parcel Identification Number: 

7¢ -200-DO7- L220 - £30 - OO 

Property Address 

(No., Streetf 

SD5E7 

Ql sr pa 

City "Brown 

( 

j LH 

County 

( Semiled 

ZIP Code 

S85) 

MARLON |. BROWN, DPA

Page 2

GRETCHEN WHITMER 

STATE OF MICHIGAN 

GOVERNOR 

LANSING 

Section 4: Explain the Reason for this Appeal 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

DIRECTOR 

(Dno [Core 

C No pssed=< 

Section 5: Jurisdictional Issues 

Did you request a poverty exemption ata Board of Review (BOR)? TB, Yes 

O No 

nN 

If Yes, check which BOR you attended: A March 

[Hl] July 

[ml] December 

If No, please explain: 

Date the BOR decision was issued: 

3-18-20 

Tax year(s) denied: 

207 

Fee Information 

There is no fee required for the filing of a poverty exemption appeal. 

Signature *required 

Petitioner or Attofney/Authorized 

Representative’s Signature: 

w 

Wad 

Med —m— 

A>

Page 3

2026 BOARD OF REVIEW DECISION 

FROM 

DAVID MCARTHUR 

CITY OF BROWN CITY ASSESSOR 

4205 MAIN ST. P.O. BOX 99 

BROWN CITY, MI 48416 

03/18/2026 

11:29 aM 

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

MCCUMONS, CHAD 

STRONG, JANICE 

6443 BUTTERNUT RD 

BROWN CITY Ml 48416 

"© 76-300-007-400-130-00 

4052 MAIN 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

TYN R13E SEC 7 COM 40 RDS W OF SE COR OF SECN 18 

RDS, E4 RDS, S 18 RDS, W 4 RDS TO POB 

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 

76-300-007-400-130-00 

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

Board of Review Comments 

POVERTY EXEMPTION DENIED DUE TO THE BOARD'S BELIEF THAT THERE ARE UNREPORTED ASSETS AND INCOME 

[2026 

ORIGINAL ASSESSED VALUE 

80,148 

. 

| 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

80,148 

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

2026 ORIGINAL TAXABLE VALUE 

39,613 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

39,613 

2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

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

Page 4

Chad fikeCu mons. 

0527 Mav SE. 

, 

go Buy ys be 

Receive 

APR 23 

LAT. 

State of Michigan 

DEPARTMENT OF 

Michigan Administ 

Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

— 

LICENSING AND REG 

rative Hearing System 

—— 

ULATORY AFFAIRS

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