Charles Fogleson, Amanda Fogleson, Petitioners V Township Of Egelston, 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 

Charles Fogleson, Amanda Fogleson, 

MICHIGAN TAX TRIBUNAL 

 

Petitioners, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003666 

 

Egelston Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that Petitioners were placed 

in default on October 7, 2024, because Petitioners did not file the petition on the current 

Tribunal petition form. The current form is required because the form filed does not 

contain all information fields necessary to comport with current Tribunal rules. On 

November 12, 2024, the Tribunal extended the time for Petitioners to cure the default by 

an additional 14 days and they have failed to respond. Petitioners have not complied 

with either order, and the latter stated that “failure to comply with this Order shall result 

in the dismissal of the case . . .” and referenced Grimm v Dep’t of Treasury.1 In Grimm, 

the Michigan Court of Appeals summarized factors that the Tribunal should consider 

before imposing the sanction of dismissal. Those factors are: 

 

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) 

the degree of compliance with other parts of the court's orders; (6) 

attempts to cure the defect; and (7) whether a lesser sanction would better 

serve the interests of justice.2 

 

Here, Petitioners’ failure to comply with multiple orders has established a history of 

deliberate delay. As a result, giving careful consideration to the factors involved and 

considering all options in determining what sanction is just and proper, the Tribunal 

finds that dismissal is appropriate, and a lesser sanction would not be appropriate in 

light of Petitioners’ history of noncompliance in this case. 

 

Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

This Order resolves all pending claims in this matter and closes this case. 

 

 

1 Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

2 Id. at 149.

Page 2

MTT Docket No. 24-003666 

Page 2 of 2 

 

APPEAL RIGHTS 

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

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

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

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

arguments unless otherwise ordered by the Tribunal. 

 

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

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

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

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

record on appeal. There is no certification fee. 

 

 

Entered: December 11, 2024 

 

 

By _____________________________ 

bw/jcr 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

RECEIVED 

NOV 182.4 

MICHIGAN TAX TRIBUNAL 

November 12,2024 

Charles and Amanda Fogleson 

4405 Krystallee Dr 

Muskegon, MI 4442 

RE: MOAHR Docket No. 24-003666 - Answer Form 

Dear Mr. and Mrs. Fogleson: 

Enclosed are copies of the Property Tax Appeal Answer Form and required 

documentation that our office prepared for your tribunal case. 

. 

Property Tax Appeal Answer Form 

. 

Copy of Assessment Notice 

. 

Copy of Board of Review Notice 

. 

Property Record Card and sketches 

. 

Proof of Service 

These documents are filed in compliance with the Notice of Docket Number 

issued by the MTT on October 7%, 2024. 

If you have any questions, please 

contact me at 231-724-3475. 

Sincerely, 

Muskegon County Equalization 

Egelston Township Assessing 

CN Cp Shree sp 

Michelle Ercole MAAO, PPE 

Senior Appraiser

Page 2

November 12% 2024 

Michigan Tax Tribunal 

611 W. Ottawa St. 

Lansing, Michigan 48933 

RE: MOAHR DOCKET #24-003666 — Answer Form 

Dear Tribunal: 

Please see the enclosed documentation for the Small Claims case mentioned 

above: 

Property Tax Appeal Answer Form 

Copy of Assessment Notice 

Copy of March Board of Review Notice 

Property Record Card and sketches 

Proof of Service 

These documents are filed in compliance with the Notice of Docket Number 

issued by the MTT on October 7%, 2024. 

If you have any questions, please 

contact me at 231-724-3475. 

Sincerely, 

Muskegon County Equalization 

Egelston Township 

{Yh eine 

Ro Cee ols 

Michelle L. Ercole MAAO, PPE 

Senior Appraiser

Page 3

5 

8 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 24-003666 

Section 1: Respondent’s Contact Information 

First Name: 

M.L: 

Last Name/Company Name/Unit of Government: 

Township of Egelston 

Home Address {No., Street, P.O. Box or Rural Route}: 

County: 

5428 E Apple Ave 

Muskegon 

City or Town: 

State: 

ZIP Code: 

Muskegon 

Ml 

149442 

Telephone Number: 

Fax Number: 

231-788-2308 

E-mail Address {do not enter unless you want MTT fo send all correspondence via email): 

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

First Name: 

Last Name: 

Michelle 

L 

Ercole 

mr Muskegon County Equalization Department 

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

173 E Apple Ave., Ste. 201 

City or Town: 

State: 

ZIP Code: 

Muskegon 

MI 

[49442 

Telephone Number: 

Fax Number: 

231-724-3475 

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

ercolemi@co.muskegon.mi.us 

Section 3: Subject Property Information 

Does the subject property have a Principal Residence Exemption of 50% or more? 

[re] Yes 

[m} No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

[MN] Yes 

Mm 

No 

[1%] Not 

Applicable

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The True Cash Value for parcel 61-11-161-000-0019-00 is $306,000, Assessed Value of 

$153,000 and Taxable Value of $143,115 as established by the 2024 March Board of 

Review. 

A more detailed valuation disclosure will be submitted at a later time. 

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 

I] No 

if yes, check which BOR Petitioner attended: 

March 

[I] July 

O December 

if no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [I Yes 

[] No 

*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? [mn] Yes 

[mn] 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? [Mi] Yes 

No 

if yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[] Yes 

[ No 

If so, what is the issue date?

Page 5

Gd 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? Il Yes 

No 

If Yes, check which BOR Petitioner attended: [] March 

1 July 

[| December 

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 a BOR? [i] Yes 

[a] No 

If Yes, check which BOR Petitioner attended: O March 

[Wm] July 

0 December 

Tax Year(s) denied: 

List the date the exemption was denied: 

What statutory section did Petitioner request the subject property be exempt? 

{F PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

Iv 

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

Parcel identification Number: 

61-11-161-000-0019-00 

Classification of Property: 

Real 

Personal 

({checkone) 

7] 

Agricultural 

Cormmercial 

Industrial 

Residential 

Timber-Cutover 

Developmentai 

Utility 

(check one) 

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

$153,000 

Current Taxable Value as established by the BOR: 

$143,115 

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

$306,000 

Muitiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

$153,000 

if you belleve the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

Page 6

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF

Page 7

STATE

Page 8

11/

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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

Charles Fogleson,Amanda Fogleson, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003666 

Township Of Egelston,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

The Tribunal has considered the file in the above-captioned case and finds that it 

entered an order holding Petitioner in default on October 7, 2024.1 Petitioner was 

required to cure the default within 14 days. Petitioner has had ample time to comply, yet 

has failed to respond or submit the required filings. Though the Tribunal finds an 

extension of time to cure the default appropriate, Petitioner’s failure to comply with 

Tribunal orders and its Rules of Practice and Procedure has established a history of 

deliberate delay that would justify dismissal of the case for failure to timely comply with 

this Order.2 Therefore,

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED.

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file the documentation required by the October 7, 2024default order, (2) file 

a Motion to Set Aside Default, and (3) file proof the Motion and a copy of the 

documentation were served on Respondent. The foregoing must be filed with the 

Tribunal within 14 days of the entry of this Order.

Failure to comply with this Order may result in dismissal of the case, as provided by 

TTR 231.3 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 12, 2024

1 The Order further stated, “Failure to comply with this Order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

3 See also MCL 205.732.

Page 2

MTT Docket No. 24-003666

Page 2 of 10

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

Charles Fogleson

4405 Krystallee Drive

Muskegon , MI 49442

Page 4

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

Charles Fogleson,Amanda Fogleson, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003666 

Township Of Egelston,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

The Tribunal has considered the file in the above-captioned case and finds that it 

entered an order holding Petitioner in default on October 7, 2024.4 Petitioner was 

required to cure the default within 14 days. Petitioner has had ample time to comply, yet 

has failed to respond or submit the required filings. Though the Tribunal finds an 

extension of time to cure the default appropriate, Petitioner’s failure to comply with 

Tribunal orders and its Rules of Practice and Procedure has established a history of 

deliberate delay that would justify dismissal of the case for failure to timely comply with 

this Order.5 Therefore,

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED.

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file the documentation required by the October 7, 2024default order, (2) file 

a Motion to Set Aside Default, and (3) file proof the Motion and a copy of the 

documentation were served on Respondent. The foregoing must be filed with the 

Tribunal within 14 days of the entry of this Order.

Failure to comply with this Order may result in dismissal of the case, as provided by 

TTR 231.6 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 12, 2024

4 The Order further stated, “Failure to comply with this Order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

5 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

6 See also MCL 205.732.

Page 5

MTT Docket No. 24-003666

Page 5 of 10

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 6

Amanda Fogleson

4405 Krystallee Drive

Muskegon , MI 49442

Page 7

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

Charles Fogleson,Amanda Fogleson, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003666 

Township Of Egelston,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

The Tribunal has considered the file in the above-captioned case and finds that it 

entered an order holding Petitioner in default on October 7, 2024.7 Petitioner was 

required to cure the default within 14 days. Petitioner has had ample time to comply, yet 

has failed to respond or submit the required filings. Though the Tribunal finds an 

extension of time to cure the default appropriate, Petitioner’s failure to comply with 

Tribunal orders and its Rules of Practice and Procedure has established a history of

Page 8

MTT

Page 9

STATE

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

Charles Fogleson,Amanda Fogleson,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003666

Township Of Egelston,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to file an updated Tribunal petition form. As such, the petition is not 

properly pending. Petitioner must complete and return a current petition form within 14 

days of the entry of this Order. The petition shall note the docket number assigned by 

the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the 

assigned docket number as an “Amended Petition.” Small Claims petition forms can be 

found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this Order.i 

Failure to comply with this Order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: October 7, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003666

Page 2 of 8

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

i “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 219(5)

Page 3

Charles Fogleson

4405 Krystallee Drive

Muskegon , MI 49442

Page 4

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

Charles Fogleson,Amanda Fogleson,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003666

Township Of Egelston,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to file an updated Tribunal petition form. As such, the petition is not 

properly pending. Petitioner must complete and return a current petition form within 14 

days of the entry of this Order. The petition shall note the docket number assigned by 

the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the 

assigned docket number as an “Amended Petition.” Small Claims petition forms can be 

found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this Order.ii 

Failure to comply with this Order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: October 7, 2024

Patricia L. Halm, Tribunal Chair

Page 5

MTT Docket No. 24-003666

Page 5 of 8

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

ii “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 219(5)

Page 6

Amanda Fogleson

4405 Krystallee Drive

Muskegon , MI 49442

Page 7

STATE OF MICHIGAN

GRETCHEN

Page 8

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 

JUL 162074 

STATE OF 

MICHIGAN 

DEPARTMENT OF LABOR & ECONOMIC GROWTH 

PROPERTY TAX APPEAL. 

1 ly TAX PRBERANUMBER 

MICHIGAN TAX TRIBUNAL 

PETITION FORM 

SMALL CLAIMS DIVISION 

Failure to complete this form, including signature, and return it by filing deadline will result in dismissal. 

If additional space is needed to provide the information requested, please use a separate sheet. 

1. Petitioner(s} Name and Address 

2. Agent or Attorney {if any) Name and Address 

CHARLES fata foglson 

Y495 Krmstaliee 

Mr” 

Musk ogin, ME 

Haid 5 

Petitioners Daytime Phone No. 23] 7(7~ 7867 

AgentiAttoraey Phone No, 

. 

R 

{residential, agricultural, personal, commercial, industrial, timber cutover, 

3. Classification of property 2 fay deats af 

personal utility, developmental) 

4. Location of Property: 

city 

Local School District: 

OR 

3) 

hp 

county Mus tegen 

Township, £4 [ston 

{latridge 

5. 

Did Petitioner protest to the Board of Review? 

& 

Yes 

( )) 

No 

if no, please check all applicable reasons below and explain in the 

space provided. 

[I] The Assessment Change Notice was not properly sent to Petitioner prior to the March Board of Review. 

[I] Petitioner is appealing within 30 days of issuance of notice of action taken by July or December Board of Review. 

1 Petitioner is appealing a Clerical Error or Mutual Mistake of Fact. 

(] Petitioner is appealing within 30 days of issuance of a State Tax Commission Order. 

[I] Petitioner is appealing within 35 days of receipt of Notice of Taxable Value Uncapping. 

I 

6. Did Petitioner request a Poverty Exemption at the Board of Review? 

[¢ ) 

Yes 

3) 

No 

7. Check the reason for this appeal and explain in the space provided. 

[I] The property's true cash value and taxable value are incorrect. (SEE Line by Line Instructions.) 

[I] The property's taxable value only is incorrect. 

Bre uncapping of the property's taxable value is improper. 

[| Petitioner was denied a property tax exemption. 

[I] Petitioner was denied a poverty exemption. 

8. Provide the Board of Review's determination of the state equalized or assessed value and taxable value for each parcel, for each tax year being 

appealed. 

Parcel Number 

Tax Year 

State Equalized Value or 

Taxable Value on Roll 

Assessed Value on Rol 

[mlb d- 00d -0019 ~00 

| 2224 | [$9,000 

142, Js

Page 2

9. Provide Petitioner's contention or befief of the true cash 

( fair market) value and taxable value for each parcel, for each tax year being appealed 

Parcel Number 

Tax Year 

True Cash (Fair Market) Value 

Taxable Value Contention 

Contention 

L/=/6]~ 000-0006 

~ gy 

|?424 | [39 STI 

[23,69 

[/=16] 

400 

pid 9-00 

2029 | J2d ppo 

70, 

57 

All gga ~a0le-go 

2029 | 799, 609 

89, 

© 23 

[Ml 0040 

~ gD0% ~gd 

__|Ze2¢ | [40,200 

@5, 30 

10. 

Explain the basis of your appeal. 

. 

\ 

P 

Please ref 

y” bo enclpsec lo ter Br 

bags oF appar! 

11. Does the property have a principal residence exemption of af least 50% for the tax year(s) at issue? 

® Yes: Petitioner is not required to pay a fee for the filing of this appeal. 

fe) No; Petitioner is required to pay a fee for the filing of the appeal. (See Fee Schedule.) 

Failure to remit a required fee with this Form may result in dismissal. 

Amount Paid: 

12. 

p 

oo 

rR 

rn 

if not using an agent or attomey, Petitioner is required fo sign:__< cfr, 

rants ey 

if using an agent or attorney, only agent or attorney is required to sign: 

PLEASE RETURN THE ORIGINAL AND ONE COPY OF THIS COMPLETED FORM WITH TWO COPIES OF ANY ATTACHMENTS to: Michigan Tax Tribunal, PO Box 

30232, Lansing, Mi 48909. 

Keep a copy of the Form and any original attachments for your records. 

The Department of Labor & Economic Growth will not discriminate against any individual or group because of race, sex, refigion, age, nattonal origin, color, 

marital status, disability or political beliefs. 

If you need assistance with reading, writing, hearing, etc., under the Americans with Disabilities Act, you may make 

your needs known to this agency. 

For further information, please contact the Tribunal at: 

PH: (517) 373-3003 

Web Site: www.MIchigan.govitaxtribunal 

E-mall: taxtrib@Michigan.gov 

T1262 Revised 01/05 

1973 PA 186, As Amended

Page 3

Real Estate Property Tax Appeal Letter 

July 9, 2024 

Subject: Appeal Against Property Tax Assessment for 4405 Krystallee Dr. Musk, MI 49442 

To the Michigan State Tax Tribunal 

We are writing to formally appeal the recent property tax assessment issued for the property 

located at 4405 Krystallee Dr. Muskegon, M! 49442, Parcel ID # 11- 161-000-0019-00. 

After careful review of the assessment details in our 2024 Tax Assessment, we have identified 

discrepancies that we believe have led to an overstated valuation of the property, resulting in an 

unjust increase in our property tax liability. 

The current assessment values the property at $153,000 and the taxable value, at $143,115, 

which significantly exceeds comparable properties in the Belle Oaks Park Subdivision. 

To support our appeal, we have collected information indicating that a more accurate valuation 

should be considered to align with the market value of similar properties, 

Key points supporting our appeal include: 

Property Tax Information for several like properties in the Belle Oaks Park Subdivision. 

Highlighting Factors 

* 

4388 Krystallee Dr. Underground Swimming Pool 

® 

4343 Krystallee Dr. Farm Utility Out Building on Property 

Condition and Age of the Property: The assessment does not adequately consider the age and 

current condition of the property, requiring significant updates and repairs to be comparable to 

the assessed value. 

Enclosed with this letter, please find the following documents to support our appeal: 

Property Tax Appeal Petition Form (2) 

Notice of Assessment, Tax Valuation Letter (1) 

2024 Board of Review Decision Letter (©) 

Property Tax Information 4343 Krystailee Dr. Muskegon, Mi 49442 (3) 

0 

0 

0 

oo

Page 4

We respectfully request a thorough review of our appeal and a re-evaluation of the

Page 5

Vi

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

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

Charles Fogleson,Amanda Fogleson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003666

Township Of Egelston,

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 279. Further, an electronic 

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 7, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

Charles Fogleson

4405 Krystallee Drive

Muskegon , MI 49442

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

Charles Fogleson,Amanda Fogleson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003666

Township Of Egelston,

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 279. Further, an electronic 

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 7, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 4

Amanda Fogleson

4405 Krystallee Drive

Muskegon , MI 49442

Page 5

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

Charles Fogleson,Amanda Fogleson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003666

Township Of Egelston,

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 279. Further, an electronic 

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 7, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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

Page 1

RECEIVED 

JUL 162074 

STATE OF 

MICHIGAN 

DEPARTMENT OF LABOR & ECONOMIC GROWTH 

PROPERTY TAX APPEAL. 

1 ly TAX PRBERANUMBER 

MICHIGAN TAX TRIBUNAL 

PETITION FORM 

SMALL CLAIMS DIVISION 

Failure to complete this form, including signature, and return it by filing deadline will result in dismissal. 

If additional space is needed to provide the information requested, please use a separate sheet. 

1. Petitioner(s} Name and Address 

2. Agent or Attorney {if any) Name and Address 

CHARLES fata foglson 

Y495 Krmstaliee 

Mr” 

Musk ogin, ME 

Haid 5 

Petitioners Daytime Phone No. 23] 7(7~ 7867 

AgentiAttoraey Phone No, 

. 

R 

{residential, agricultural, personal, commercial, industrial, timber cutover, 

3. Classification of property 2 fay deats af 

personal utility, developmental) 

4. Location of Property: 

city 

Local School District: 

OR 

3) 

hp 

county Mus tegen 

Township, £4 [ston 

{latridge 

5. 

Did Petitioner protest to the Board of Review? 

& 

Yes 

( )) 

No 

if no, please check all applicable reasons below and explain in the 

space provided. 

[I] The Assessment Change Notice was not properly sent to Petitioner prior to the March Board of Review. 

[I] Petitioner is appealing within 30 days of issuance of notice of action taken by July or December Board of Review. 

1 Petitioner is appealing a Clerical Error or Mutual Mistake of Fact. 

(] Petitioner is appealing within 30 days of issuance of a State Tax Commission Order. 

[I] Petitioner is appealing within 35 days of receipt of Notice of Taxable Value Uncapping. 

I 

6. Did Petitioner request a Poverty Exemption at the Board of Review? 

[¢ ) 

Yes 

3) 

No 

7. Check the reason for this appeal and explain in the space provided. 

[I] The property's true cash value and taxable value are incorrect. (SEE Line by Line Instructions.) 

[I] The property's taxable value only is incorrect. 

Bre uncapping of the property's taxable value is improper. 

[| Petitioner was denied a property tax exemption. 

[I] Petitioner was denied a poverty exemption. 

8. Provide the Board of Review's determination of the state equalized or assessed value and taxable value for each parcel, for each tax year being 

appealed. 

Parcel Number 

Tax Year 

State Equalized Value or 

Taxable Value on Roll 

Assessed Value on Rol 

[mlb d- 00d -0019 ~00 

| 2224 | [$9,000 

142, Js

Page 2

9. Provide Petitioner's contention or befief of the true cash 

( fair market) value and taxable value for each parcel, for each tax year being appealed 

Parcel Number 

Tax Year 

True Cash (Fair Market) Value 

Taxable Value Contention 

Contention 

L/=/6]~ 000-0006 

~ gy 

|?424 | [39 STI 

[23,69 

[/=16] 

400 

pid 9-00 

2029 | J2d ppo 

70, 

57 

All gga ~a0le-go 

2029 | 799, 609 

89, 

© 23 

[Ml 0040 

~ gD0% ~gd 

__|Ze2¢ | [40,200 

@5, 30 

10. 

Explain the basis of your appeal. 

. 

\ 

P 

Please ref 

y” bo enclpsec lo ter Br 

bags oF appar! 

11. Does the property have a principal residence exemption of af least 50% for the tax year(s) at issue? 

® Yes: Petitioner is not required to pay a fee for the filing of this appeal. 

fe) No; Petitioner is required to pay a fee for the filing of the appeal. (See Fee Schedule.) 

Failure to remit a required fee with this Form may result in dismissal. 

Amount Paid: 

12. 

p 

oo 

rR 

rn 

if not using an agent or attomey, Petitioner is required fo sign:__< cfr, 

rants ey 

if using an agent or attorney, only agent or attorney is required to sign: 

PLEASE RETURN THE ORIGINAL AND ONE COPY OF THIS COMPLETED FORM WITH TWO COPIES OF ANY ATTACHMENTS to: Michigan Tax Tribunal, PO Box 

30232, Lansing, Mi 48909. 

Keep a copy of the Form and any original attachments for your records. 

The Department of Labor & Economic Growth will not discriminate against any individual or group because of race, sex, refigion, age, nattonal origin, color, 

marital status, disability or political beliefs. 

If you need assistance with reading, writing, hearing, etc., under the Americans with Disabilities Act, you may make 

your needs known to this agency. 

For further information, please contact the Tribunal at: 

PH: (517) 373-3003 

Web Site: www.MIchigan.govitaxtribunal 

E-mall: taxtrib@Michigan.gov 

T1262 Revised 01/05 

1973 PA 186, As Amended

Page 3

Real Estate Property Tax Appeal Letter 

July 9, 2024 

Subject: Appeal Against Property Tax Assessment for 4405 Krystallee Dr. Musk, MI 49442 

To the Michigan State Tax Tribunal 

We are writing to formally appeal the recent property tax assessment issued for the property 

located at 4405 Krystallee Dr. Muskegon, M! 49442, Parcel ID # 11- 161-000-0019-00. 

After careful review of the assessment details in our 2024 Tax Assessment, we have identified 

discrepancies that we believe have led to an overstated valuation of the property, resulting in an 

unjust increase in our property tax liability. 

The current assessment values the property at $153,000 and the taxable value, at $143,115, 

which significantly exceeds comparable properties in the Belle Oaks Park Subdivision. 

To support our appeal, we have collected information indicating that a more accurate valuation 

should be considered to align with the market value of similar properties, 

Key points supporting our appeal include: 

Property Tax Information for several like properties in the Belle Oaks Park Subdivision. 

Highlighting Factors 

* 

4388 Krystallee Dr. Underground Swimming Pool 

® 

4343 Krystallee Dr. Farm Utility Out Building on Property 

Condition and Age of the Property: The assessment does not adequately consider the age and 

current condition of the property, requiring significant updates and repairs to be comparable to 

the assessed value. 

Enclosed with this letter, please find the following documents to support our appeal: 

Property Tax Appeal Petition Form (2) 

Notice of Assessment, Tax Valuation Letter (1) 

2024 Board of Review Decision Letter (©) 

Property Tax Information 4343 Krystailee Dr. Muskegon, Mi 49442 (3) 

0 

0 

0 

oo

Page 4

We respectfully request a thorough review of our appeal and a re-evaluation of the

Page 5

Vi

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