Record Finder / 26-000836-TT
Michigan
Cherie Good Petitioner V Township Of Napoleon Respondent
- Petitioner
- Cherie Good
- Respondent
- Township Of Napoleon
Case overview
- Docket number
- 26-000836-TT
- Status
- Ready Schedule
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Jackson
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 7 | Notice of Filing | Not recorded | Not recorded | 10/02/2026 | Not recorded | Download |
| 6 | Answer was received | RESP | Not recorded | 08/14/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 5 | Petition has been verified | PET | 1 | 07/18/2026 | Not recorded | Download |
| 4 | Notice of Docket Number SC | Not recorded | Not recorded | 07/18/2026 | Not recorded | Download |
| 3 | Attachments to the Petition were filed | PET | Not recorded | 05/11/2026 | Not recorded | Download |
| 2 | Attachments to the Petition were filed | PET | Not recorded | 05/11/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/11/2026 | $0.00 | Download |
Documents
SC-Notice_of_Filing_of_Answer.2026-10-02_14-55-52.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Cherie Good, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000836 Township Of Napoleon, Respondent. NOTICE OF FILING TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. Unless Respondent was defaulted, this case is ready to be scheduled for a Small Claims hearing and will be scheduled in the normal course of scheduling. You will receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email address in the petition or other documentation. The Notice of Hearing will inform you of the date, time, and location of your hearing (note that your hearing will likely be conducted by telephone). Please read the Notice of Hearing as it includes important information. EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy to the opposing party at least 21 days before the hearing date even if the documents had been submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not timely submitted to the Tribunal and served on the opposing party, the documents may be excluded. Documents may be filed with the Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to service by e-mail. Alternate Dispute Resolution Options INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this case through an informal settlement conference. An informal settlement conference is a meeting between the parties and/or their representatives to discuss the issues in a case in an effort to settle the case. This process may be an alternative to a hearing with a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent Judgment. Visit the Tribunal’s ADR webpage for more information. NOTE: The parties may not request an informal settlement conference to discuss an appeal of a principal residence exemption that was denied by either the Michigan Department of Treasury or a County. Also, state taxes levied by the Michigan Department of Treasury, such as income taxes, are not subject to the informal settlement conference process.
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MTT Docket No. 26-000836 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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Cherie Good, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000836 Township Of Napoleon, 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
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M
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MTT Attachments to answer.pdfRead complete document text →
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*** Information herein deemed reliable but not guaranteed*** JACKSON County: UNIT 3809 Jurisdiction: Printed on Parcel Number: 055-14-19-402-023-00 140,910C 143,100 79,700 63,400 2023 147,955C 154,700 87,200 67,500 2024 152,741C 181,000 91,000 90,000 2025 226,289S 226,289M 243,500 175,200 68,300 2026 Taxable Value Tribunal/ Other Board of Review Assessed Value Building Value Land Value Year Work Description for Permit PB2024-0118, Issued 08/29/2024: NEW FENCE FROM CURRENT FENCE, 4 FT TAPERED TO MEET 6 FT EXISTING FENCE Work Description for Permit 03-0080, Issued 07/28/2003: ENCLOSING PORCH Work Description for Permit 92-0155, Issued 10/28/1992: CHANGING ROOF LINE Work Description for Permit 92-0087, Issued 07/10/1992: 16*20; 5*6 DECK Land Improvement Cost Estimates Description Rate Size % Good Cash Value Fencing: Wd, Solid, 5 ft. 31.16 17 99 525 D/W/P: 4in Ren. Conc. 8.33 425 85 3,009 D/W/P: 3.5 Concrete 6.71 162 85 924 Total Estimated Land Improvements True Cash Value = 4,458 * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason Value LAKE FRONT 51.14 221.00 1.0000 1.2138 2200 100 136,563 66 Actual Front Feet, 0.22 Total Acres Total Est. Land Value = 136,563 Land Value Estimates for Land Table 202.ACKERSON LAKE FRONT SG 11/05/2024 INSPECTED SG 10/16/2023 INSPECTED JLH 06/16/2021 INSPECTED Who When What Level Rolling Low High Landscaped Swamp Wooded Pond Waterfront Ravine Wetland Flood Plain Topography of Site Dirt Road Gravel Road Paved Road Storm Sewer Sidewalk Water Sewer Electric Gas Curb Street Lights Standard Utilities Underground Utils. Public Improvements Vacant Improved X The Equalizer. Copyright (c) 1999 - 2009. Licensed To: Township of Napoleon, County of Jackson, Michigan M50 (W) TO ACKERSON LAKE RD (S) TO ACHERSON LAKE DR (W) 1992 VARIANCE FOR DECK. Comments/Influences LOT 23 ASSESSOR'S PLAT OF JACK HATT ACKERSON LAKE Tax Description GOOD CHERIE & RUNKEL BRADLEY 340 ACKERSON LAKE DR JACKSON MI 49201 Owner's Name/Address 340 ACKERSON LAKE DR Property Address COMPLETE 92-0087 07/10/1992 BUILDING 2026 Est TCV 481,930 TCV/TFA: 321.29 COMPLETE 92-0155 10/28/1992 BUILDING MAP #: SEWER #9 COMPLETE 03-0080 07/28/2003 BUILDING P.R.E. 100% 12/15/2025 PB2024-0118 08/29/2024 Fence School: NAPOLEON COMMUNITY SCHOOLS Status Number Date Building Permit(s) Zoning: R-1 Class: RESIDENTIAL-IMPRO 0.0 DEED 1857-1069 14-INTO/OUT OF TRUST QC 09/04/2003 0 STASSINES, ANITA TRUST STASSINES, ANITA 100.0 DEED 2065/0869 14-INTO/OUT OF TRUST QC 10/28/2015 0 STASSINES, TIMOTHY MI TRU STASSINES, ANITA TRUST 100.0 PROPERTY TRANSFER L2194/P0688 03-ARM'S LENGTH WD 07/22/2021 285,000 HOLLIDAY, MELINDA J STASSINES, TIMOTHY MI TRU 100.0 PROPERTY TRANSFER L2273/P0182 03-ARM'S LENGTH WD 11/13/2025 420,000 GOOD CHERIE & HOLLIDAY, MELINDA J Prcnt. Trans. Verified By Liber & Page Terms of Sale Inst. Type Sale Date Sale Price Grantee Grantor 08/14/2026
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Class: C Effec. Age: 23 Floor Area: 1,500 Total Base New : 285,076 E.C.F. Total Depr Cost: 221,513 X 1.539 Estimated T.C.V: 340,909 Cost Est. for Res. Bldg: 1 Single Family 2 STORY Cls C Blt 0 (11) Heating System: Forced Heat & Cool Ground Area = 980 SF Floor Area = 1500 SF. Phy/Ab.Phy/Func/Econ/Comb. % Good=77/100/100/100/77 Building Areas Stories Exterior Foundation Size Cost New Depr. Cost 1.75 Story Siding Basement 693 1 Story Siding Basement 77 1 Story Siding Slab 210 * Total: 207,317 161,639 Other Additions/Adjustments Basement Living Area 770 27,612 21,261 Basement, Outside Entrance, Below Grade 1 2,781 2,141 Plumbing 3 Fixture Bath 2 9,133 7,032 Vent Fan 3 745 574 Porches CPP 80 1,862 1,434 Foundation: Basement 80 2,049 1,578 CCP (1 Story) 16 537 413 Deck Treated Wood 210 4,202 3,236 Treated Wood 35 1,459 1,123 Garages Class: C Exterior: Siding Foundation: 18 Inch (Unfinished) Base Cost 468 18,963 14,602 Door Opener 2 1,075 828 Water/Sewer Public Sewer 1 1,494 1,150 Water Well, 100 Feet 1 5,847 4,502 <<<<< Calculations too long. See Valuation printout for complete pricing. >>>>> Carport Area: Roof: Bsmnt Garage: Year Built: Car Capacity: 1.5 Class: C Exterior: Siding Brick Ven.: 0 Stone Ven.: 0 Common Wall: Detache Foundation: 18 Inch Finished ?: Auto. Doors: 2 Mech. Doors: 0 Area: 468 % Good: 0 Storage Area: 0 No Conc. Floor: 0 (17) Garage CCP (1 Story) CPP Treated Wood Treated Wood 16 80 210 35 Type Area (16) Porches/Decks Interior 1 Story Interior 2 Story 2nd/Same Stack Two Sided Exterior 1 Story Exterior 2 Story Prefab 1 Story Prefab 2 Story Heat Circulator Raised Hearth Wood Stove Direct-Vented Ga (15) Fireplaces Appliance Allow. Cook Top Dishwasher Garbage Disposal Bath Heater Vent Fan Hot Tub Unvented Hood Vented Hood Intercom Jacuzzi Tub Jacuzzi repl.Tub Oven Microwave Standard Range Self Clean Range Sauna Trash Compactor Central Vacuum Security System (15) Built-ins Lump Sum Items: Public Water Public Sewer Water Well 1000 Gal Septic 2000 Gal Septic 1 1 (14) Water/Sewer Average Fixture(s) 3 Fixture Bath 2 Fixture Bath Softener, Auto Softener, Manual Solar Water Heat No Plumbing Extra Toilet Extra Sink Separate Shower Ceramic Tile Floor Ceramic Tile Wains Ceramic Tub Alcove Vent Fan 3 3 (13) Plumbing Few Ave. X Many No. of Elec. Outlets Min Ord. X Ex. No./Qual. of Fixtures Amps Service 0 (12) Electric Central Air Wood Furnace Forced Air w/o Ducts Forced Air w/ Ducts Forced Hot Water Electric Baseboard Elec. Ceil. Radiant Radiant (in-floor) Electric Wall Heat Space Heater Wall/Floor Furnace Forced Heat & Cool Heat Pump No Heating/Cooling X Elec. Steam Oil Coal Gas Wood X (11) Heating/Cooling Joists: Unsupported Len: Cntr.Sup: (10) Floor Support Recreation SF Living SF Walkout Doors (B) No Floor SF Walkout Doors (A) 770 1 (9) Basement Finish Conc. Block Poured Conc. Stone Treated Wood Concrete Floor (8) Basement Basement: 850 S.F. Crawl: 0 S.F. Slab: 210 S.F. Height to Joists: 0.0 (7) Excavation (6) Ceilings Kitchen: Other: Other: (5)
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*** Information herein
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Valuat
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. 26-000836 Respondent’s Contact Information: Filer Type: Local Unit of Government Local Unit of Government: Township Of Napoleon (JACKSON) First Name M.I. Last Name Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number E-mail Address Respondent’s Attorney/Authorized Representative’s Contact Information, if any: First Name Lisa M.I. Last Name Hendges Firm Name (if any) Napoleon Township Address (No., Street, P.O. Box or Rural Route) 6755 Brooklyn Rd PO Box 385 City or Town Napoleon State Michigan ZIP Code 49261 Telephone Number 5175368694 E-mail Address assessor@napoleontownship.us Subject Property Information: Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings. *If necessary, attach a separate sheet. N/A Does the subject property have a principal residence exemption of 50% or more? Yes
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Please Explain Your Answer to this Appeal: Property was purchased 11/13/2025 which uncapped the taxable value for 2026. Petitioners appealed at MBOR and the MBOR corrected the 2026 SEV/TV from $243,500 to $226,289 to reflect corrections in the property record- corrected fencing; correct deck from composite to treated wood; removed carport. Based on the land value and ECF analysis the property is correctly assessed for 2026 at $226,289 Jurisdictional Issues: IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES: Did Petitioner protest the assessment at a Board of Review? Yes If Yes, check which Board of Review Petitioner attended: March If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? *Submit a copy of the Notice of Assessment with the Answer. If the July or December Board of Review revised the assessment(s) at issue, did it have authority? If yes, please cite the Board’s authority? Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No If yes, please explain Is Petitioner appealing from a State Tax Commission Order? No If yes, when was it issued? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE: When was the Notice of Uncapping issued? Under what statutory section was the taxable value uncapped?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Valuation Information: Parcel Identification Number: 055-14-19-402-023-00 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 226289 Current Taxable Value as established by the Board of Review: 226289 What do you believe is the fair market value? 452578 What do you believe is the taxable value? 226289 Electronic Signature *Typing your name below will serve as your signature Respondent’s Signature: /s/ Lisa Hendges Attorney or Authorized Agent’s Signature: /s/
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MITAT_Valuation_Petition.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Individual Local Unit of Government: First Name Cherie M.I. Last Name Good Mailing Address (No., Street, P.O. Box or Rural Route) 340 Ackerson Lake Dr City or Town Jackson State Michigan ZIP Code 49201 Telephone Number 517-262-6863 E-mail Address cherie9good@gmail.com 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 parcel N/A Property Address (No., Street) 340 Ackersona Lake Dr City or Town Jackson County Jackson State Michigan ZIP Code 49201 Taxing Authority (City or Township) Township Of Napoleon (JACKSON) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal:
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION 2 of 3 Home was purchased November 2025. At this time, a full appraisal report was completed to verify the assessed value. This report was completed within 6 months of the updated township assessment and appeal to the local board. This value shows $420,000 or SEV of $210,000. We have not completed any updates since purchase to justify the increase beyond appraised value. Furthermore, there have not been any additional shifts in the real estate market with increased comps to warrant this increase. The original record was also inaccurately adding value for upgrades that were not completed. The township made adjustments only for the miscalculation of upgrades (ie - no composite decking, no carport, no updated fencing/concrete). All elements are older and original to the home. The 2025 Final Taxable Value by assessor with prior owner was $152,741. This is a substantial increase in one year. No upgrades were done from 2025 to 2026. The comprehensive appraisal report was submitted in the original petition to the township board. I am including this appraisal report with this petition for quick reference. We were prepared to see our property taxes increase to match the purchase price, but not beyond our verified equity. Jurisdictional Issues: Did you protest the assessment at a Board of Review? Yes If Yes, check which Board of Review you attended: March If No, please check the applicable reason(s): Year(s) Under Appeal: 2026 Valuation Information for Each Parcel under Appeal: Parcel Number: 055-14-19-402-023-00 Classification of Property: Personal (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 226289 Current Taxable Value as established by the Board of Review: 226289 What do you believe is the fair market value? 420000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 210000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 16289
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION 3 of 3 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Cherie Good Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. The filing fee is based on the greater of 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. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? Yes
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SC_Notice_of_Docket_Number.2026-07-18_12-00-30.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Cherie Good, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000836 Township Of Napoleon, 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: July 18, 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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Cherie Good, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000836 Township Of Napoleon, 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: July 18, 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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Cherie Good, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000836 Township Of Napoleon, 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: July 18, 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
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340 Ackerson Lake Appraisal 10.31.25.pdfRead complete document text →
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The VanEtten Co., Inc. Real Estate Appraisals File No. FMS2930 whrkrkrr INVOICE **+tee File Number: FMS2930 October 31, 2025 First Merchants Bank Borrower : Cherie Good and Bradley Renkel Invoice # : FMS2930 Order Date : October 22, 2025 Reference/Case # : PO Number : Appraisal of Property 340 Ackerson Lake Drive Jackson, MI 49201-8756 Appraisal of Property Invoice Total State Sales Tax @ Deposit Deposit Amount Due Terms: Due upon receipt. Please Make Check Payable To: The VanEtten Co., Inc. 1114 S. Winter St., Suite 6 Adrian, MI 49221 Fed. I.D. #: 38-2887337 $ 525.00 Seen $ 525.00 $ 0.00 (s ) (CO ) $ 525.00 1114 S. Winter Street, Suite 6, Adrian, MI 49221 Phone: 517-265-2211
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The VanEtten Co., Inc. Real Estate Appraisals File No. FMS2930 October 31, 2025 No AMC First Merchants Bank 200 E Jackson St Muncie, IN, 47305 File Number: FMS2930 In accordance with your request, | have appraised the real property at: 340 Ackerson Lake Drive Jackson, MI 49201-8756 The purpose of this appraisal is to develop an opinion of the market value of the subject property, as improved. The property rights appraised are the fee simple interest in the site and improvements. In my opinion, the market value of the property as of October 27, 2025 is: $420,000 Four Hundred Twenty Thousand Dollars The attached report contains the description, analysis and supportive data for the conclusions, final opinion of value, descriptive photographs, limiting conditions and appropriate certifications. Respectfully Submitted, er & Lt Jaffies B. VanEtten ASA,GRI Certified Residential Appraiser #1204000321 JBV 1114 S. Winter Street, Suite 6, Adrian, MI 49221 Phone: 517-265-2211
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Uniform Residential Appraisal Report
Fie No. FMS2930
The purpose of this summary appraisal report is to provide the lender/client with an accurate, and adequately
supported, opinion of the market value of the subject propert
Property Address 340 Ackerson Lake Drive
city Jackson
State MI__
Zip Code 49201-8756
Borrower Cherie Good and Bradley Renkel
Owner
of Public Record Melenda J Holliday
County Jackson
Legal Description LOT 23 ASSESSOR'S PLAT OF JACK HATT ACKERSON LAKE
Assessor's Parcel #_055-14-29-402-023-00
Tax Year 2025
RE. Taxes $ 5,228
5! Neighborhood Name Napoleon Township
Map Reference 26-075
Census Tract 0062.01
I occupant
(J owner (XJ Tenant [J vacant
Special Assessments $ 0
(Jeup
HOASO
([Jperyear [Jpermonth
4 property Rights Appraised
(XJ
Fee Simple
[J Leasehold [J Other (describe)
Bd Assignment Type
(XJ Purchase Transaction |) Refinance Transaction [J Other (describe)
Lender(Client First Merchants Bank
Address 200 E Jackson St, Muncie, IN 47305
Is the subject property currently offered for sale or has it been offered for sale in the twelve months prir
to the effective date of this appraisal?
[J Yes (XJNo
Report data source(s) used, offering price(s), and date(s).
PER LCAR MLS the subject property has not been listed for sale in the past 12
months. Assessor data taken from Napoleon Township and Jackson County.
1
(XJ aid (J did not analyze the contract
for sale for the subject purchase transaction. Explain the results of the analysis of the contract
for sale or why the analysis was not performed.
Arms length sale; have reviewed the sales agreement and find that the terms and conditions of sale are common for
transactions in this segment of the market.
Contract Price $ 427,500
Date of Contract 10/16/2025
Is the property
seller the owner of public record?
[XJ Yes [_JNo
Data Source(s) Assessor Data
Is there any financial assistance (loan charges, sale concessions, gift or downpayment assistance, etc.) to be paid by any party on behalf of the borrower?
[Yes (XJNo
If Yes, report the total dollar amount and describe the items to be paid.
$0;;No financial assistance provided.
Note: Race and the racial compo:
of the neighborhood are not appraisal factors.
Neighborhood Characteristics
One-Unit Housing Trends
One-Unit Housing
Present Land Use %
Location [
Jurban
(XJ suburban
[Rural
Property Values (
Jincreasing
(XJ Stable
Declining
PRICE
AGE | One-Unit
75 %
Buit-Up
[_JOver75%
(X)25-75%
Under 25% | Demand/Supp
Shortage
Xin Balance {_J Over Supply |
$(000)
(yrs)
| 2-4 Unit
%
Growth
Rapid
[XJ stable
Slow
Marketing Time
(XJ Under3mths
[_J3-6 mths
Over 6 mths
350 Low
1 | Multi-Family
%
Neighborhood Boundaries Michigan Ave north, Portage Rd east, US-127 west and Saint Rd
650 High
80 | Commercial
%
south.
425 Pred.
40 | other V/L
25%
Neighborhood Description
See Attached Addendum
Market Conditions (including support for the above conclusions)
See Attached Addendum
| NEIGHBORHOOI
CONTRACT
Dimensions See attached legal description
Area 15115 sf
Shape Irregular
View N;Res;Wtr
Specific Zoning Classification R=1
Zoning Description Residential District
Zoning Compliance
(XJ Legal
J Legal Nonconforming (Grandfathered Use)
| JNo Zoning
Jlllegal (describe) Residential District
Is the highest and best use of the subject property as improved (or as proposed per plans and specifications) the presentuse?
~~ (X)Yes [No
If No, describe. See Attached
Addendum
Utilities
Public
Other (describe)
Public
Other (describe)
Off-site Improvements—Type
Public
Private
f=] Electricity
X
Water
X
Street Asphalt
Gas
X
Sanitary Sewer
X
Aley
None
[]
FEMA Special Flood Hazard Area
(J Yes (XJNo
FEMA Flood Zone X
FEMAMap#
26075C0328D
FEMA Map Date 05/03/2010
Are the utiities and off-site improvements typical for the market area?
(XJ Yes
[
JNo
If No, describe
‘Are there any adverse site conditions or external factors (easements, encroachments, environmental conditions, land uses, etc)?
[Yes (XJNo
If Yes, descrive.
Site size
and amenities are common for the subject market area. There are no adverse easements, encroachments or drainage
conditions noted that wouldPage 4
Unifor
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340 Ackerson Lake- Napoleon Twp L-4035.pdfRead complete document text →
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Page 1
NAPOLEON TOWNSHIP WARSIN a wen Traci Spring, Clerk Dan Wymer, Supervisor Anita Graham, Treasurer Julie Stage, Trustee John Hummer, Trustee March 26, 2026 Attention Taxpayer, Enclosed is your copy of form L-4035 “Petition to Board of Review” that you appealed to the 2026 March Board of Review. On the 2M (back) page of the form you will find the Board of Review’s decision with a “Reason for Board Action.” If you do not agree with the Boards decision on your assessed and or taxable value, you may appeal the decision by filing a petition with the Michigan Tax Tribunal by July 31%. The petition is available at www.michigan.gov/taxtrib If you do not agree with the Boards decision regarding classification you may appeal by sending Form 2167 to the State Tax Commission at PO Box 30471 Lansing M1 48909 by June 30th, If you have any further questions, please feel free to contact our office. Thank You, Napoleon Township Assessors’ Office 517-536-8694 ext 203 Enclosure 6755 S Brooklyn Road. PO Box 385 - Napoleon, Michigan 49261 Telephone: (517) 536-8694 - Fax: (517) 536-0112 i Scanned with | i CamScanner’;
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Gen? — 22 7210 Ty Dect = od Michigan Department of Treasury C 0 PY May, +) Car pad _ 139 y 618 (Rev 12-25) re = n 50 Petition to Board of Review L-4035 Thus form is issued under the authortty of P.A. 206 of 1893, as amended. Filing is voluntary. however, you may not appeal to the Michigan Tax Tribunal unless you first protest to the Board of Review, except when the property is classified as commercial real, industrial real. or developmental real. You may not appeal property classification to the State Tax Commission unless you first protest to the Board of Review. TO BE COMPLETED BY OWNER OR OWNER'S AGENT Owner's Name (Please Print or Ty ype, Clhgvie bod] Pad Quamice| Township or City 7 County i Year of Appeal wageleon ALLS He The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of the following described property: Property Identified (Parcel code required. Property address and legal description optional.) 055- 4-19-Uor- 093% -00 Petitioner's Name (If Other than Owner Please Print or Type) Protested Item: DX Assessed Value Tentative Od Taxable Status I=] Classification [| Qualified Agricultural Taxable Value (exemption) Property Exemption 1, PROTEST OF ASSESSMENT Complete this section for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed personal property forms. Assessed Value 21 - Owner's Estimate of True Cash Value (Market Value) SAMI) / fue, 000 4 41.0000 2. PROTEST OF TAXABLE VALUE i 4 Complete this section for a protest of Taxable Value. Reason: Od Value of Losses Value of Additions [=] Poverty Exemption O Uncapping % 3. PROTEST OF CLASSIFICATION Complete this section for a request to change the classification. The Board of Review must make their decision regarding dassification in accordance with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on that property's status as a homeowner's principal residence or qualified agricultural property.) Classification of property on this year's assessment roll Classification should be (check one of the following) [J Agricuttural [J industrial [J] Timber Cutover [] utility (Personal Property Only) [1] commercial [] Residential [[] Developmental 4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural proper- ty. the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) Percent qualified agncultural exemption granted by assessor (Enter 0 if exemption Percent qualified agncultural exemption requested by owner (Enter 100 full denied) exemption requested) REASON FOR PROTEST State reason(s) for protest of assessed value and/or the tentative taxable value and/or taxable status and/or classification and/or qualified agncultural Property exemption Appraise] Report Woimpledcd wilt bo Mowing Sug valve 444499 wo (86a Busta % footafe 15 owdivg uitwsied Uhlidy rtm, No Lompost< dickavy, 00 WV A; wg gpamdes Umpletzd ~ Load impavemonts Show Staind [| upnvert, TRL EME IE CERTIFICATION 2) srseeca Tow And 34-3 [511 Hor- ila 3) Jolerin Lake br pion AL 4420) Scanned with CamScanner’;
Page 3
618, Page 2 FOR BOARD OF REVIEW USE ONLY form and the assigned number in the Board of Review minutes INSTRUCTIONS: Incorporate a Copy of this Petttion Number Parcel $5- Fn S$ 2006.=22 059" W- 14-4 — 02> 1. ASSESSED VALUE Disposition by Board of Review. ALS Board of Review must state the reason for its action below. 2,500) [226,284 3 Denied [Assessed Value Changed From fA ? 5 Record of Vote — Board or three-member com ittee of board 4 Yes [| No 55 Member: [Yes [One 8, Initials Chairperson: DA ves a No Member: n Initials Reason for Board Action N Zocor A PI LN Co Cress for voseo [SN sh , deck bv remus ca ecision by filing a petition with the Michigan Tax Tribunal lopmental Real, Commercial Personal, Industrial Personal and Utility Personal Prope! gricultural Personal Property may be appealed by July 31. The petition must be filed ytaenD. n Tax Tribunal forms are available at yyy michiaan h the decision of the Board of Review regarding tentative assessed value, you may appeal that d 48909. Commercial Real, Industrial Real. Deve! If you disagree wit! ltural Real, Residential Real, Timber-Cutover Real and Al at PO Box 30232, Lansing, Mt be
Page 4
pep
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MITAT_Valuation_Petition.pdfRead complete document text →
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Page 1
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Individual Local Unit of Government: First Name Cherie M.I. Last Name Good Mailing Address (No., Street, P.O. Box or Rural Route) 340 Ackerson Lake Dr City or Town Jackson State Michigan ZIP Code 49201 Telephone Number 517-262-6863 E-mail Address cherie9good@gmail.com 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 parcel N/A Property Address (No., Street) 340 Ackersona Lake Dr City or Town Jackson County Jackson State Michigan ZIP Code 49201 Taxing Authority (City or Township) Township Of Napoleon (JACKSON) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal:
Page 2
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION 2 of 3 Home was purchased November 2025. At this time, a full appraisal report was completed to verify the assessed value. This report was completed within 6 months of the updated township assessment and appeal to the local board. This value shows $420,000 or SEV of $210,000. We have not completed any updates since purchase to justify the increase beyond appraised value. Furthermore, there have not been any additional shifts in the real estate market with increased comps to warrant this increase. The original record was also inaccurately adding value for upgrades that were not completed. The township made adjustments only for the miscalculation of upgrades (ie - no composite decking, no carport, no updated fencing/concrete). All elements are older and original to the home. The 2025 Final Taxable Value by assessor with prior owner was $152,741. This is a substantial increase in one year. No upgrades were done from 2025 to 2026. The comprehensive appraisal report was submitted in the original petition to the township board. I am including this appraisal report with this petition for quick reference. We were prepared to see our property taxes increase to match the purchase price, but not beyond our verified equity. Jurisdictional Issues: Did you protest the assessment at a Board of Review? Yes If Yes, check which Board of Review you attended: March If No, please check the applicable reason(s): Year(s) Under Appeal: 2026 Valuation Information for Each Parcel under Appeal: Parcel Number: 055-14-19-402-023-00 Classification of Property: Personal (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 226289 Current Taxable Value as established by the Board of Review: 226289 What do you believe is the fair market value? 420000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 210000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 16289
Page 3
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION 3 of 3 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Cherie Good Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. The filing fee is based on the greater of 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. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? Yes
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