Chandler Robert Easterday-Lutz Petitioner V Township Of Walton 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

Chandler Robert Easterday-Lutz,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000470

Township Of Walton,

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. 26-000470

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

Chandler Robert Easterday-Lutz,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000470

Township Of Walton,

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

Page 4

MTT

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

Page 1

RECEIVED 

JUN 112026 

L 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNA 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26000470 77 

Section 1: Respondent’s Contact Information 

Unit of Government 

Walton Township Eaton County 

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

955 Tyler Dr. 

City or Town: 

State: 

2IP Code: 

Eaton Rapids 

Mi 

48827 

Telephone Number: 51 7 21 3 6039 

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

jennifer.harris38@yahoo.com 

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

} 

First Name: 

ML: 

Last Name: 

Jennifer 

A 

Harris 

Firm Name (if any): 

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

955 Tyler Dr. 

City or Town: 

State: 

ZIP Code: 

Eaton Rapids 

Mi 

48827 

Telephone Number: 51 7 21 3 6039 

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

jennifer.harris38@yahoo.com 

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

[ves 

[Ine 

Not Applicable 

I 

no, iist ali parcels that are adjoining In separate groupings. Attach a 

separate sheet if necessary. 

Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue? 

Aves 

[no

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

© 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The 2026 True Cash Value (TCV), the 2026 Assessed Value (AV), and the 2026 Taxable Value {TV) were 

determined per State Tax Commission guidelines. 

Petitioner states in the petition section 5, that Walton Township stated that they were not relying on current 

value but instead were relying on values that occurred between 2023 and 2024 which does not reflect the 

current market, which has dropped considerably since that time, 

The TCV of $453,698 was determined by a sales study used to determine the Economic Condition Factor 

(ECF) for 2026 (attachment 1). The sales used were arms length transactions which occurred between 

04/01/2023 03/31/2025. The 2026 land value used in the calculation of the TCV were arms length 

transactions which occurred between 04/01/2023 03/31/2025 (attachment 2), The properties the petitioner 

provided at the 2026 March Board of Review for comparative sold properties did not contain any 

adjustments for the differences between the comparable vs the petitioners. 

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)? V] Yes 

[_INo 

If yes, check which BOR Petitioner attended: 

March 

1 July 

[I] December 

If the July or December BOR revised the assessmeni(s) at Issue, did it have authority? [] Yes 

[m] No 

If yes, cite the Board's authority. 

Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? [I] Yes 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

ves 

Mino 

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? 

Section 6: Valuation Information +use the multiple parcel form for additional, contiguous parcels. 

Parcellumber: 

93 140 024 300 002 03 

Classification of Property: 

 Realld 

 Personat {J (check one) 

Agricultural] 

Commercial {J 

Industrial [J] 

Residential 

Timber-Cutover [J 

Developmentat [1] 

Utility [J {check one}

Page 3

2025 FOR 2026 WALTON TOWNSHIP ECONOMIC CONDITION FACTOR (E.CF.) 

FOR ALL RESIDENTIAL BUILDINGS WITHIN WALTON TOWNSHIP SALES FOR 2026 04/01/2023 THRU 03/31/2025 

140-001-200-301-00 

4184 MARSHALL RD 

06/15/23 

$263,000 

WD 

$263,000 

$66,165 

$196,835 

 $129.669 

1.518 

140-001-200-350-00 

4244 MARSHALL RD 

03/27/25 

$385,000 

WD 

$385,000 

$982,656 

$292344 

$207,285 

1.410 

140-002-400-537-03 

1148 W SPICERVILLE HWY 

11/12/24 

$180,000 

WD 

$180,000 

$44,679 

$135,321 

$169,570 

0.798 

140-005-100-050-00 

4371 S ANGER RD 

10/27/23 

$170.000 

WD 

$170,000 

$40,194 

$129,806 

$84,208 

1.541 

140-005-300-090-00 

4599 BATTLE CREEK RD 

08/19/24 

$62,500 

WD 

$62,500 

$27,678 

$34.822 

$18.014 

1.831 

140-006-400-101-05 

5158 W SPICERVILLE HWY ~~ 11/01/24 

$350,000 

WD 

$350,000 

$44,295 

$305,705 

$225,089 

1.358 

140-007-400-051-00 

5178 BATTLE CREEK RD 

12/08/23 

$173,500 

WD 

$173,500 

$78,094 

$95,406 

$87,874 

1.086 

140-007-400-090-00 

5766 S ANGER RD 

06/29/23 

$305.000 

WD 

$305,000 

$29,550 

$275450 

$234,328 

1.175 

140-007-400-090-01 

5766 S ANGER RD 

06/28/23 

$305.000 

WD 

$305.000 

$28,550 

$275,450 

$234,328 

1.175 

140-008-100-002-07 

5085 S AINGER RD 

04/19/24 

$281,000 

WD 

$281,000 

$22,778 

$258,222 

$221,042 

1.168 

140-011-200-881-00 

5019 MARSHALL RD 

10/31/24 

$238,000 

WD 

$238,000 

$25,859 

$212,141 

$137,338 

1.545 

140-011-300-770-06 

1954 W NYE HWY 

04/24/24 

$295,000 

WD 

$295,000 

$40.430 

$254,570 

 $193.720 

1.314 

140-011-300-770-17 

5667 MARSHALL RD 

10/15/24 

$340,000 

WD 

$340.000 

$48.541 

$291459 

$220,961 

1.319 

140-011-400-030-00 

5596 MATTHEWS RD 

02/13/24 

$224500 

WD 

$224,500 

$18,106 

$206,384 

$187,347 

1.102 

140-015-100-005-00 

6015 S STINE RD 

08/01/23 

$240,000 

WD 

$240,000 

$34,446 

$205554 

$107,062 

1.920 

140-015-300-020-00 

6963 S STINE RD 

05/10/23 

$235.000 

WD 

$235,000 

$31,821 

$203,179 

~~ $130.421 

1.558 

140-016-200-043-13 

6081 OWEN LN 

06/30/23 

$168.000 

WD 

$168,000 

$52.873 

$115,127 

$75.963 

1.516 

140-016-300-011-08 

6715 MCDONALD RD 

07/18/24 

$224500 

WD 

$224,500 

$17,486 

$207,014 

$159,540 

1.298 

140-017-300-040-00 

6762 S AINGER 

11/10/23 

$237.000 

WD 

$237,000 

$55,754 

$181246 

$117,949 

1.537 

140-018-100-001-00 

5900 BATTLE

Page 4

P

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

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

Chandler Robert Easterday Lutz 

Petitioner(s) 

\ 

MTT Docket No. 26 000470 TT 

Township of Walton 

Respondent(s) 

CHANGE IN CONTACT INFORMATION 

Use this form to report changes in contact information for the purposes of service. This form 

must be completed in every case a change is required. Complete all sections that apply. The 

completed form must be filed with the Tribunal and served on the opposing party or their 

representative. 

A proof of service may be found on the second page. 

1. 1am [] a party. 

an attorney or authorized representative for a party. 

2. My new firm: 

Firm Name 

Address 

City 

State 

Zip 

3. My name has changed: 

My current name: jennifer Harris 

My former name: 

4. My new or corrected mailing address is: 

Address 955 Tyler Dr. 

City Eaton Rapids 

State 1 

Zip48827 

5. My new or corrected telephone number is: 

517 213 6039 

6. My new or corrected e-mail address is: 

jennifer.harris38@yahoo.com 

Jennifer Harris 

[Print/type name of person signing]

Page 2

MTT Docket No. 26000470TT 

Page 2 of 2 

PROOF OF SERVICE 

| certify that on this date 

| served a copy of this Change of Contact Information on the opposing 

party or their representative. 

06/05/2026 

Date 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

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

Chandler Robert Easterday-Lutz, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000470 

Township Of Walton,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received a pleading (i.e., petition or answer) that 

identifies an attorney or authorized representative. However, the attorney or authorized 

representative did not sign the pleading, as required by TTR 229. As such, the attorney 

or authorized representative has not appeared on behalf of the party and an 

appearance must be filed.1 Until an appearance is filed, the answer, evidence, and all 

other documentation, must be served on the opposing party.

Entered: May 26, 2026

By: Tribunal Clerk

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

1 See TTR 229(1).

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

Chandler Robert Easterday-Lutz, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000470 

Township Of Walton,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received a pleading (i.e., petition or answer) that 

identifies an attorney or authorized representative. However, the attorney or authorized 

representative did not sign the pleading, as required by TTR 229. As such, the attorney 

or authorized representative has not appeared on behalf of the party and an 

appearance must be filed.2 Until an appearance is filed, the answer, evidence, and all 

other documentation, must be served on the opposing party.

Entered: May 26, 2026

By: Tribunal Clerk

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

2 See TTR 229(1).

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

Chandler Robert Easterday-Lutz, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000470 

Township Of Walton,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received a pleading (i.e., petition or answer) that 

identifies an attorney or authorized representative. However, the attorney or authorized 

representative did not sign the pleading, as required by TTR 229. As such, the attorney 

or authorized representative has not appeared on behalf of the party and an 

appearance must be filed.3 Until an appearance is filed, the answer, evidence, and all 

other documentation, must be served on the opposing party.

Entered: May 26, 2026

By: Tribunal Clerk

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

3 See TTR 229(1).

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Chandler

M.I.

Robert

Last Name/Company Name

Easterday-Lutz

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

975 Miller Highway

City or Town

Olivet

State

Michigan

ZIP Code

49076

Telephone Number

517-231-8872

Fax Number

269-280-5002

E-mail Address

Nextstep.vwendorf@gmail.com

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

First Name

Victoria

M.I.

Last Name

Easterday

Firm Name (if any)

Wilshire Realty 

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

3973 West Bellevue Highway

City or Town

Olivet

State

Michigan

ZIP Code

49076

Telephone Number

5177193880

Fax Number

E-mail Address 

Nextstep.vwendorf@gmail.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

975 Miller Highway

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Olivet

Michigan

49076

Taxing Authority (City or Township)

Township Of Walton (EATON)

County 

Eaton

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

True Cash and Taxable Value, Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

On July 15, 2025 I purchased this property for $360,000 in an arms-length transaction. Walton Township's assessed value is $226,849. I appealed the assessed value 

providing current comparative sold properties supporting the assessed value to be $180,000 or less. Walton Township stated they were not relying on current values 

but instead were relying on values from 2023-2024 which is not reflective of the current market which has dropped considerably since that time. 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026 

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

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 23-140-024-300-002-03

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

226849

Current Taxable Value as established by the BOR:

226849

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

310000 

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

155000

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:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

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

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Chandler Easterday-Lutz

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

Chandler Robert Easterday-Lutz,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000470

Township Of Walton,

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 20, 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

Chandler Robert Easterday-Lutz,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000470

Township Of Walton,

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 20, 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

Chandler Robert Easterday-Lutz,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000470

Township Of Walton,

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 20, 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

03/16/2026 

04:04 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

z 

JENNIFER HARRIS, ASSESSOR 

955 TYLER DRIVE 

EATON RAPIDS, MI 48827 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional. ): 

23-140-024-300-002-03 

975 MILLER HWY 

LUTZ CHANDLER EASTERDAY 

975 MILLER HWY 

COM W 1/4 COR SEC 24 FOR POB: S89°59'47"E 340 FT; S0° 

OLIVET MI 49076 

24'59"E 274 FT: N89°59'47"W 340 FT; N0°24'59"W 274 FT TO 

POB. SUBJ TO ALL EASEMENTS & RESTRICTIONS. SEC 24, 

TIN.RSW. WALTON TWP. 7-8-05 (NO APPROVAL PARCEL C) 

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 

23-140-024-300-002-03 

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

Board of Review Comments 

ASSESSMENT ACCURATE/TENTATIVE TAXABLE VALUE ACCURATE 

[2026 ORIGINAL ASSESSED VALUE 

226,849 

| 

[2026 

"BOARD OF REVIEW" ASSESSED VALUE 

226,849 

] 

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

2026 

ORIGINAL TAXABLE VALUE 

226,849 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

226,849 

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

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Chandler

M.I.

Robert

Last Name/Company Name

Easterday-Lutz

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

975 Miller Highway

City or Town

Olivet

State

Michigan

ZIP Code

49076

Telephone Number

517-231-8872

Fax Number

269-280-5002

E-mail Address

Nextstep.vwendorf@gmail.com

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

First Name

Victoria

M.I.

Last Name

Easterday

Firm Name (if any)

Wilshire Realty 

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

3973 West Bellevue Highway

City or Town

Olivet

State

Michigan

ZIP Code

49076

Telephone Number

5177193880

Fax Number

E-mail Address 

Nextstep.vwendorf@gmail.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

975 Miller Highway

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Olivet

Michigan

49076

Taxing Authority (City or Township)

Township Of Walton (EATON)

County 

Eaton

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

True Cash and Taxable Value, Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

On July 15, 2025 I purchased this property for $360,000 in an arms-length transaction. Walton Township's assessed value is $226,849. I appealed the assessed value 

providing current comparative sold properties supporting the assessed value to be $180,000 or less. Walton Township stated they were not relying on current values 

but instead were relying on values from 2023-2024 which is not reflective of the current market which has dropped considerably since that time. 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026 

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

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 23-140-024-300-002-03

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

226849

Current Taxable Value as established by the BOR:

226849

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

310000 

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

155000

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:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

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

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Chandler Easterday-Lutz

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.