Record Finder / 26-002303-TT
Michigan

Charles G Goedert Petitioner V Township Of Coldsprings Respondent

Petitioner
Charles G Goedert
Respondent
Township Of Coldsprings

Case overview

Docket number
26-002303-TT
Status
Disposed
CaseType
SC Property
Division
Small Claims Division
County
Kalkaska
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
4Order of DismissalNot recordedNot recorded06/16/2026Not recordedDownload
3Petition has been verifiedPET106/16/2026Not recordedDownload
2Notice of Docket Number SCNot recordedNot recorded06/13/2026Not recordedDownload
1A petition was received.PETNot recorded05/06/2026$0.00Download

Documents

Order_of_Dismissal.2026-06-16_16-21-46.pdfRead complete document text →
Read document text excerpt

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 G Goedert, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-002303

Township Of Coldsprings,

Respondent.

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that:

The petition was not filed within 60 days of the assessment, decision, or order of the 

Michigan Department of Treasury. See MCL 205.22(1). As such, and inasmuch as the 

Tribunal has no equitable power to waive or otherwise disregard statutory filing 

requirements and deadlines, it has no authority to hear the appeal or grant the relief 

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

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

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

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

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

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

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.

Page 2

MTT Docket No. 26-002303

Page 2 of 2

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

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

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

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

record on appeal. There is no certification fee. 

By: /s/ Patricia L. Halm

Entered: June 16, 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

Charles G Goedert, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-002303

Township Of Coldsprings,

Respondent.

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that:

The petition was not filed within 60 days of the assessment, decision, or order of the 

Michigan Department of Treasury. See MCL 205.22(1). As such, and inasmuch as the 

Tribunal has no equitable power to waive or otherwise disregard statutory filing 

requirements and deadlines, it has no authority to hear the appeal or grant the relief 

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

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

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

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

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

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

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.

Page 4

MTT Docket No. 26-002303

Page 2 of 2

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

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

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

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

record on appeal. There is no certification fee. 

By: /s/ Patricia L.

Page 5

STATE OF

Page 6

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.

Read document text excerpt

Page 1

BET 

RECEIVED 

Cy 

; 

En; 

MAY 

0 8 126 

AN TAX TRIBUNAL 

STATE OF MICHIGAN 

MICHIG 

GRETCHEN WHITHER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

cs 

n Brow 

PROPERTY TAX APPEAL PETITION FORM 

"VALUATION / UNCAPPING 

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

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

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

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

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

default. 

Section 1: Petitioner’s Contact Information 

First Name 

“1 

Mk 

Last Name/Company Name 

Charles 

G 

Goedert 

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

7350 Bear Tree Road NE 

City or Town 

State 

ZIF Code 

Kalkaska 

Ml 

49646 

Telephone Number (248) 877-0824 

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

chuckgoedert@gmail.com 

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

} 

First Name 

ML 

Last Name 

Firm Name (if any) 

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

) 

City or Town 

State 

ZIP Code 

Telephone Number 

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

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

How many parcels are you 

If 

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

appealing? 

Yes 

[1] No 

**f No, you must file separate appeals for each parcel 

Property Address (No., Street) 

7350 Bear Tree Road NE 

City or Town 

County 

State 

ZIP Code 

Kalkaska 

Kalkaska 

MI 

49646

Page 2

ATED, 

STATE OF MICHIGAN 

+ 

) 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

[J True Cash and Taxable Value 

[J Taxable Value Only (calculation) 

[1] Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

; 

. 

pA 

| timely paid my summer 2025 property taxes hy properly putting a fully executed check 

for the full amount owed as indicated on the Coldsprings Township invoice, i.e. 

$6,346.18, in the Coldsprings Township drop box on September 9, 2025; yet received a 

Delinquent Tax Notice alleging that 

I had not paid and assessing an additional $784.14 

in interest, penalty and/or fees. 

| am asking that 

| not be required to pay the wrongfully 

assessed $784.14. 

Section 6: Jurisdictional Issues 

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

#No 

| 1f No, please check the applicable reason(s): 

[| 

Not required to attend 

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

[| Appealing within 35 days of State Tax Commission Order 

[| Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain: 

because 

| timely paid my taxes.

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Number: 005-080-008-55 

Classification of Property: 

~~ Real 

Personal [J (check one) 

Agricultural 

Commercial J 

Industrial (J 

Residential 

i4 

Timber-Cutover [J 

Developmental 

(1 ~~ Utility 

[J (check one) 

Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: 

by the Board of Review: 

N/A 

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

NA 

; 

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

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

value by .5) 

N/A 

assessed value) 

N/A 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

Yes 

Mm No 

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

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

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

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

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

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

H 

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 the 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 the property is 

NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature *requjred 

PLD TPR 

Grates 

§ Gos 

C7

Page 4

1 

GRAND RAPIDS MI -493 

Charles Goedert 

: 

| G 

7350 Bear Tree Rd. NE 

| 

6 MAY 2026 

PM1 

L 

Kalkaska, MI 49646 

ee 

Michigan [ax Trib uaa 

AT 80 pH 

[.0-Dox 30732 

Lan 514g. mI 

YF 70 - 

Penjsoay

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.

SC_Notice_of_Docket_Number.2026-06-13_08-32-28.pdfRead complete document text →
Read document text excerpt

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 G Goedert,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002303

Township Of Coldsprings,

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: June 13, 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

Charles G Goedert,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002303

Township Of Coldsprings,

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: June 13, 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.

Read document text excerpt

Page 1

BET 

RECEIVED 

Cy 

; 

En; 

MAY 

0 8 126 

AN TAX TRIBUNAL 

STATE OF MICHIGAN 

MICHIG 

GRETCHEN WHITHER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

cs 

n Brow 

PROPERTY TAX APPEAL PETITION FORM 

"VALUATION / UNCAPPING 

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

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

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

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

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

default. 

Section 1: Petitioner’s Contact Information 

First Name 

“1 

Mk 

Last Name/Company Name 

Charles 

G 

Goedert 

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

7350 Bear Tree Road NE 

City or Town 

State 

ZIF Code 

Kalkaska 

Ml 

49646 

Telephone Number (248) 877-0824 

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

chuckgoedert@gmail.com 

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

} 

First Name 

ML 

Last Name 

Firm Name (if any) 

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

) 

City or Town 

State 

ZIP Code 

Telephone Number 

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

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

How many parcels are you 

If 

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

appealing? 

Yes 

[1] No 

**f No, you must file separate appeals for each parcel 

Property Address (No., Street) 

7350 Bear Tree Road NE 

City or Town 

County 

State 

ZIP Code 

Kalkaska 

Kalkaska 

MI 

49646

Page 2

ATED, 

STATE OF MICHIGAN 

+ 

) 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

[J True Cash and Taxable Value 

[J Taxable Value Only (calculation) 

[1] Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

; 

. 

pA 

| timely paid my summer 2025 property taxes hy properly putting a fully executed check 

for the full amount owed as indicated on the Coldsprings Township invoice, i.e. 

$6,346.18, in the Coldsprings Township drop box on September 9, 2025; yet received a 

Delinquent Tax Notice alleging that 

I had not paid and assessing an additional $784.14 

in interest, penalty and/or fees. 

| am asking that 

| not be required to pay the wrongfully 

assessed $784.14. 

Section 6: Jurisdictional Issues 

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

#No 

| 1f No, please check the applicable reason(s): 

[| 

Not required to attend 

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

[| Appealing within 35 days of State Tax Commission Order 

[| Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain: 

because 

| timely paid my taxes.

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Number: 005-080-008-55 

Classification of Property: 

~~ Real 

Personal [J (check one) 

Agricultural 

Commercial J 

Industrial (J 

Residential 

i4 

Timber-Cutover [J 

Developmental 

(1 ~~ Utility 

[J (check one) 

Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: 

by the Board of Review: 

N/A 

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

NA 

; 

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

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

value by .5) 

N/A 

assessed value) 

N/A 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

Yes 

Mm No 

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

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

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

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

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

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

H 

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 the 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 the property is 

NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature *requjred 

PLD TPR 

Grates 

§ Gos 

C7

Page 4

1 

GRAND RAPIDS MI -493 

Charles Goedert 

: 

| G 

7350 Bear Tree Rd. NE 

| 

6 MAY 2026 

PM1 

L 

Kalkaska, MI 49646 

ee 

Michigan [ax Trib uaa 

AT 80 pH 

[.0-Dox 30732 

Lan 514g. mI 

YF 70 - 

Penjsoay

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.