Christa Clapper Petitioner V Township Of Marshall Respondent
- Petitioner
- Christa Clapper
- Respondent
- Township Of Marshall
Case overview
- Docket number
- 26-001347-TT
- Status
- Answer Due
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Calhoun
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 8 | Order Setting Aside P Default | Not recorded | Not recorded | 10/23/2026 | Not recorded | Download |
| 7 | Response to Order-Petition | PET | Not recorded | 09/13/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 6 | Response to Order-Petition | PET | Not recorded | 09/13/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 5 | Appearance | RESP | Not recorded | 09/01/2026 | Not recorded | Download |
| 4 | Order of Default of Petitioner | Not recorded | Not recorded | 08/31/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 08/31/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 08/31/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/24/2026 | $0.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
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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 Christa Clapper, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001347 Township Of Marshall, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has considered the file in this case and finds that Petitioner was held in default on August 31, 2026, and the default has been timely cured. The documents curing the default can be reviewed through the docket search function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the document link next to the line item entry for the documents. Therefore, IT IS ORDERED that the Default is SET ASIDE. By: /s/ Patricia L. Halm Entered: October 23, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Christa Clapper, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001347 Township Of Marshall, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has considered the file in this case and finds that Petitioner was held in default on August 31, 2026, and the default has been timely cured. The documents curing the default can be reviewed through the docket search function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the document link next to the line item entry for the documents. Therefore, IT IS ORDERED that the Default is SET ASIDE. By: /s/ Patricia L. Halm Entered: October 23, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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Page 1
~
Mctigm
Departed Tremry
618 (Rev.20
Petition to Board of Review
0;
L-4035
is forms issued under the authority of P.A. 206 of 1893, as amended. Fiing is voluntary, how ever you may not appeal
to the Michigan Tax Tribunal
or the State Tax Commission unless you first protest to the Board of Review
70 BE COMPLETED BY OWNER OR OWNER'S AGENT
Petition#
Owner's Name and Complete address
i:
Petitioner's Name (If Other than Owner. Please Print or Ty pe)
CHRISTA.
CLAPPER
Macs
185989 EmiLy corlETT
County
MARSHALL, mi
¥90 68
CALHOUN
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:
Properly Identified (Parcel code required. Properly address & legal description optional) :
1b-505-0Ys-00
Protested Item
Ef ramon) Value
[J] Tentative Taxable Value
[0 classification
0 Qualifed Agricultural
Property Exemption
1.
PROTEST OF ASSESSMENT
(Complete this section for a protest of assessed value and/or tentative taxable value)
[Assessed Amount
(Owner's Estimated True Cash Value
eniative Taxable Value
ear
9/4 600
Pec Quer
vnber N00
2.3555 SEAL
2015
2 PROTEST OF CLASSIRCATION
(Complete this section for a request to change the classification. The Board of Review must make thelr decision regarding classification in
accordance with section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by ihe effect that a particular
classification has on that property's statue 2s a homeowner's principal residence or qualified agricultural property.)
Classification of property on this year's assessment roll:
-
Ros) dential
Classification should be: (Please check one of the following)
0 Agricultural
[0 industrial
{1 Timber Cutover
[1 Utility (Personal Property Only)
OO Commercial
[2 Residential
[1 Developmental
a ‘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
property, the owner may appeal thls 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 MLLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.)
Percent Qualified Agricultural Exemption Granted by Assessor: Enter 0 if exemption Is denled)|
Percent Qualiiied Agricultural Exem ption
ted
>
FE
od)
Requested
by Owner: (Enter 100 If full
4.
REASON FOR PROTEST
State reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or qualified agricultural property exemption.
Orginal assessed! valie
was Aig h, Phen
a few construction war
valied
57 nif antly more
than cost. Secondly
Sold homes
jn
the neig Aborhooa
are nt Selling
af current assessed amount (cash value)
E:
CERTIFICATION
a
5
Address
2 /7 /2 ¢
Phone Number
8989 emis topterr PIRESHAL
ml 99048 | 230 250
Yvp 2
www.michigan gov/treasuryPage 2
dTresuy Page 2 OF REVIEW USE ONLY INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minute Petilon Number 0, Parcel Code _ w minutes. : [6 = 5055 C400 1. ASSESSED VALUE ics Disposition by Board of Review. The Board of Review must state the reason for its action below. = Denied BX] Assessed Value Changed From: 43% 460 Tor SEEL 227 | Record of Vote - Board or three member committee of board Chairperson: [Xlyes [J] Ng Member [4 Yes [] no 74 Member: M ves [J al __Thillels | nit! Reason for Board Action: nitlls Ow 2s P roJ| dod mavket Study If you disagree with the declslon of the Board of Review regarding tentalive assessed value, further appeal may be made 1o the Michigan Tax Tribunal, P.0.Box 30232, Lansing, M. 48909 by May 31 for Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property by July 31 for Agricultural Real, Residential Real, Timber - Cut Over, Real, and Agricultural Personal Property. 2. TENATIVE TAXABLE VALUE [Rares by Board of Review. The Board of Review must state the reason for its action below . [= Denied Ol Tenative Taxable Value Changed From: no aTo Record of Vote - Board or three member committee of board. Chairperson: [] ves [] No —mge- Member [J ves [J No gms Member: [ves [1] vomes Reason for Board Action: If you disagree with the decision of the Board of Rev lew regarding tentaiive taxatle value, further appeal may be made to the Michigan Tax Tribunal, P.O.Box 30232, Lansing, Mi. 48909 by May 31 for Commercial Real, Industrial Real, Developmental Real, Commercial Persona, Industrial Personal and Utiity Personal Property by July 31 for Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property. 3. CLASSIFICATION Disposition by Board of
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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 MICHIGAN TAX TRIBUNAL Docket Number: 26-001347 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Petitioner Files Document Type: Claim of Appeal Attachment File Name: Docket 26-001347_Tax Appeal 9-13-26 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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
~
Mctigm
Departed Tremry
618 (Rev.20
Petition to Board of Review
0;
L-4035
is forms issued under the authority of P.A. 206 of 1893, as amended. Fiing is voluntary, how ever you may not appeal
to the Michigan Tax Tribunal
or the State Tax Commission unless you first protest to the Board of Review
70 BE COMPLETED BY OWNER OR OWNER'S AGENT
Petition#
Owner's Name and Complete address
i:
Petitioner's Name (If Other than Owner. Please Print or Ty pe)
CHRISTA.
CLAPPER
Macs
185989 EmiLy corlETT
County
MARSHALL, mi
¥90 68
CALHOUN
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:
Properly Identified (Parcel code required. Properly address & legal description optional) :
1b-505-0Ys-00
Protested Item
Ef ramon) Value
[J] Tentative Taxable Value
[0 classification
0 Qualifed Agricultural
Property Exemption
1.
PROTEST OF ASSESSMENT
(Complete this section for a protest of assessed value and/or tentative taxable value)
[Assessed Amount
(Owner's Estimated True Cash Value
eniative Taxable Value
ear
9/4 600
Pec Quer
vnber N00
2.3555 SEAL
2015
2 PROTEST OF CLASSIRCATION
(Complete this section for a request to change the classification. The Board of Review must make thelr decision regarding classification in
accordance with section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by ihe effect that a particular
classification has on that property's statue 2s a homeowner's principal residence or qualified agricultural property.)
Classification of property on this year's assessment roll:
-
Ros) dential
Classification should be: (Please check one of the following)
0 Agricultural
[0 industrial
{1 Timber Cutover
[1 Utility (Personal Property Only)
OO Commercial
[2 Residential
[1 Developmental
a ‘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
property, the owner may appeal thls 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 MLLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.)
Percent Qualified Agricultural Exemption Granted by Assessor: Enter 0 if exemption Is denled)|
Percent Qualiiied Agricultural Exem ption
ted
>
FE
od)
Requested
by Owner: (Enter 100 If full
4.
REASON FOR PROTEST
State reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or qualified agricultural property exemption.
Orginal assessed! valie
was Aig h, Phen
a few construction war
valied
57 nif antly more
than cost. Secondly
Sold homes
jn
the neig Aborhooa
are nt Selling
af current assessed amount (cash value)
E:
CERTIFICATION
a
5
Address
2 /7 /2 ¢
Phone Number
8989 emis topterr PIRESHAL
ml 99048 | 230 250
Yvp 2
www.michigan gov/treasuryPage 2
dTresuy Page 2 OF REVIEW USE ONLY INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minute Petilon Number 0, Parcel Code _ w minutes. : [6 = 5055 C400 1. ASSESSED VALUE ics Disposition by Board of Review. The Board of Review must state the reason for its action below. = Denied BX] Assessed Value Changed From: 43% 460 Tor SEEL 227 | Record of Vote - Board or three member committee of board Chairperson: [Xlyes [J] Ng Member [4 Yes [] no 74 Member: M ves [J al __Thillels | nit! Reason for Board Action: nitlls Ow 2s P roJ| dod mavket Study If you disagree with the declslon of the Board of Review regarding tentalive assessed value, further appeal may be made 1o the Michigan Tax Tribunal, P.0.Box 30232, Lansing, M. 48909 by May 31 for Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property by July 31 for Agricultural Real, Residential Real, Timber - Cut Over, Real, and Agricultural Personal Property. 2. TENATIVE TAXABLE VALUE [Rares by Board of Review. The Board of Review must state the reason for its action below . [= Denied Ol Tenative Taxable Value Changed From: no aTo Record of Vote - Board or three member committee of board. Chairperson: [] ves [] No —mge- Member [J ves [J No gms Member: [ves [1] vomes Reason for Board Action: If you disagree with the decision of the Board of Rev lew regarding tentaiive taxatle value, further appeal may be made to the Michigan Tax Tribunal, P.O.Box 30232, Lansing, Mi. 48909 by May 31 for Commercial Real, Industrial Real, Developmental Real, Commercial Persona, Industrial Personal and Utiity Personal Property by July 31 for Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property. 3. CLASSIFICATION Disposition by Board of
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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 MICHIGAN TAX TRIBUNAL Docket Number: 26-001347 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Petitioner Files Document Type: Claim of Appeal Attachment File Name: Docket 26-001347_Tax Appeal 9-13-26 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Page 1
STATE OF MICHIGAN GRETGHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Eells fe ; MICHIGAN TAX TRIBUNAL Petitioner(s) : MTT Docket No.26-001347 MARSHALL TOWNSHIP Respondent(s) SUBSTITUTION OF ASSESSOR Use this form to report changes regarding assessors of record of local units of government. Complete all sections that apply. This form must be completed in every case there is a substitution. The completed form must be filed with the Tribunal and served on the opposing party or their representative. 1. Full name (first, middle initial, last) DANIEL SLONE 2. Firm Name (if applicable) MARSHALL TOWNSHIP *A13551 MYRON AVERY DR 4. Telephone No. 5. E-mail Address 269-924-6372 TOWNSHIPEMAIL@YAHOO.COM 6. Local Unit of Government MARSHALL TOWNSHIP New Assessor's signature Danie Slane [Print/type name of person signing] PROOF OF SERVICE | certify that on this date | served a copy of this Substitution of Assessor on the opposing party or their representative. 9/1/2b Pe — Date | | Signature”
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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 Christa Clapper, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001347 Township Of Marshall, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of action taken by Board of Review, uncapping notice, PRE denial notice, final assessment notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 14 days of the entry of this order. 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.1 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: /s/ Patricia L. Halm Entered: August 31, 2026 1 “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 225(5).
Page 2
MTT Docket No. 26-001347 Page 2 of 2 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 Christa Clapper, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001347 Township Of Marshall, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of action taken by Board of Review, uncapping notice, PRE denial notice, final assessment notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 14 days of the entry of this order. 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.2 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: /s/ Patricia L. Halm Entered: August 31, 2026 2 “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 225(5).
Page 4
MTT
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Page 1
15989 Emily Corlett Property Tax Assessment Petition Parcel # 13-16-505-045-00
Page 2
2026 2025 2024 343,603 334,570 282,901 Taxable Value 438,400 414,600 314,400 Assessed Value 876,800 829,200 628,800 Projected Cash Value Current State Summary • Using stats for 7 houses in my area that sold in the last 6-9 months • Full comps = $179/price per sq ft • Neighborhood comps = $141/price per sq ft • Close Resemblances comps = $228/price per sq ft 15989 Emily Corlett 2022 Built 4 Beds 4 Baths 2,900 Sq Ft 2 Acres $876,800 Projected Cash Value $302 Price per Sq Ft $438,400 Tax Assessment 15989 Emily Corlett Full Comps AVERAGE Difference Neighborhood Comps AVERAGE Difference Close Resemblances Comps AVERAGE Difference Built 2022 2008 14 2005 17 2012 10 Beds 4 4 0 4 0 4 0 Baths 4 3 1 4 0 3 1 Sq Ft 2,900 3,167 (267) 3,685 (785) 2,477 423 Acres 2 4 -2 1 1 8 -6 Cash Value $876,800 $528,429 $348,371 $517,750 $359,050 $542,667 $334,133 Price per Sq Ft $302 $179 $123 $141 $161 $228 $74 Tax Assessment $438,400 $217,243 $221,157 $238,800 $199,600 $188,500 $249,900
Page 3
15591 Alannah Christine 1998 Built 3 Beds 4 Baths 2,830 Sq Ft 1 Acres $ 431,000 Cash Value $ 152 Price per Sq Ft 12/29/2025 Date Sold 223 Days on Market $ 220,400 Tax Assessment 17867 K Line Way 2013 Built 4 Beds 4 Baths 4,287 Sq Ft 2.2 Acres $ 620,000 Cash Value $ 145 Price per Sq Ft 10/29/2025 Date Sold 191 Days on Market $ 289,100 Tax Assessment 17872 Victors Lane 2003 Built 4 Beds 3 Baths 3,804 Sq Ft 1.2 Acres $ 525,000 Cash Value $ 138 Price per Sq Ft 10/9/2025 Date Sold 484 Days on Market $ 254,900 Tax Assessment 15412 17 1/2 Mile Rd 2005 Built 4 Beds 4 Baths 3,820 Sq Ft 1.4 Acres $ 495,000 Cash Value $ 130 Price per Sq Ft 6/27/2025 Date Sold 42 Days on Market $ 190,800 Tax Assessment In My Neighborhood
Page 4
17777 Twenty Mile Rd 2018 Built 4 Beds 2 Baths 2,200 Sq Ft 15 Acres $ 493,000 Cash Value $ 224 Price per Sq Ft 8/29/2025 Date Sold 48 Days on Market $ 148,600 Tax Assessment 18919 I Dr N 2022 Built 3 Beds 4 Baths 2,200 Sq Ft 5 Acres $ 695,000 Cash Value $ 316 Price per Sq Ft 8/26/2025 Date Sold 81 Days on Market $ 239,400 Tax Assessment 13200 A Dr S 1996 Built 5 Beds 3 Baths 3,030 Sq Ft 5 Acres $ 440,000 Cash Value $ 145 Price per Sq Ft 7/25/2025 Date Sold 36 Days on Market $ 177,500 Tax Assessment Close Resemblances
Page 5
Comps Full Comps Difference AVERAGE 15412 17 1/2 Mile Rd 13200 A Dr S 18919 I Dr N 17777 Twenty Mile Rd 17872 Victors Lane 17867 K Line Way 15591 Alannah Christine 15989 Emily Corlett 14 2008 2005 1996 2022 2018 2003 2013 1998 2022 Built 0 4 4 5 3 4 4 4 3 4 Beds 1 3 4 3 4 2 3 4 4 4 Baths (267) 3,167 3,820 3,030 2,200 2,200 3,804 4,287 2,830 2,900 Sq Ft -2 4 1.4 5 5 15 1.2 2.2 1 2 Acres $348,371 $528,429 $495,000 $440,000 $695,000 $493,000 $525,000 $620,000 $431,000 $876,800 Cash Value $123 $179 $130 $145 $316 $224 $138 $145 $152 $302 Price per Sq Ft 6/27/2025 7/25/2025 8/26/2025 8/29/2025 10/9/2025 10/29/2025 12/29/2025 Date Sold 42 36 81 48 484 191 223 Days on Market $221,157 $217,243 $190,800 $177,500 $239,400 $148,600 $254,900 $289,100 $220,400 $438,400 Tax Assessment In My neighborhood Difference AVERAGE 15412 17 1/2 Mile Rd 17872 Victors Lane 17867 K Line Way 15591 Alannah Christine 15989 Emily Corlett 17 2005 2005 2003 2013 1998 2022 Built 0 4 4 4 4 3 4 Beds 0 4 4 3 4 4 4 Baths (785) 3,685 3,820 3,804 4,287 2,830 2,900 Sq Ft 1 1 1.4 1.2 2.2 1 2 Acres $359,050 $517,750 $495,000 $525,000 $620,000 $431,000 $876,800 Cash Value $161 $141 $130 $138 $145 $152 $302 Price per Sq Ft 6/27/2025 10/9/2025 10/29/2025 12/29/2025 Date Sold 42 484 191 223 Days on Market $199,600 $238,800 $190,800 $254,900 $289,100 $220,400 $438,400 Tax Assessment Close Resemblances Difference AVERAGE 13200 A Dr S 18919 I Dr N 17777 Twenty Mile Rd 15989 Emily Corlett 10 2012 1996 2022 2018 2022 Built 0 4 5 3 4 4 Beds 1 3 3 4 2 4 Baths 423 2,477 3,030 2,200 2,200 2,900 Sq Ft -6 8 5 5 15 2 Acres $334,133 $542,667 $440,000 $695,000 $493,000 $876,800 Cash Value $74 $228 $145 $316 $224 $302 Price per Sq Ft 7/25/2025 8/26/2025 8/29/2025 Date Sold 36 81 48 Days on Market $249,900 $188,500 $177,500 $239,400 $148,600 $438,400 Tax Assessment
Page 6
15989 Emily Corlett w/Close Resemblances Comps Average 15989 Emily Corlett w/Neighborhood Comps Average 15989 Emily Corlett w/Full Comps Average 15989 Emily Corlett Current State 2022 2022 2022 2022 Built 4 4 4 4 Beds 4 4 4 4 Baths 2,900 2,900 2,900 2,900 Sq Ft 2 2 2 2 Acres $661,200 $408,900 $519,100 $876,800 Cash Value $228 $141 $179 $302 Price per Sq Ft $330,600 $204,450 $259,550 $438,400 Tax Assessment As evidenced by recent houses sold in my neighborhood and/or houses of similar comparison, the true market/cash value of 15989 Emily Corlett should NOT exceed $661,200.
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 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 Christa M.I. Last Name Clapper Mailing Address (No., Street, P.O. Box or Rural Route) 15989 Emily Corlett City or Town Marshall State Michigan ZIP Code 49068 Telephone Number 3302804402 E-mail Address christaclapper@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) 15989 Emily Corlett City or Town Marshall County Calhoun State Michigan ZIP Code 49068 Taxing Authority (City or Township) Township Of Marshall (CALHOUN) 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 GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 I am appealing the True Cash Value and resulting Taxable Value assigned to my property on the basis that it is overstated relative to current market conditions and comparable sales. While I engaged with the local assessing authority and a partial adjustment was made, the revised valuation still does not accurately reflect current market conditions or comparable property sales in my area. Comparable properties in my area with similar size, condition, and features have sold at values below the assessed amount, and the current assessment does not adequately account for these market indicators. As a result, I believe the property is not being assessed uniformly or at its true cash value, and I am requesting a further reduction to align the valuation with true market value. 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: 13-16-505-045-00 Classification of Property: Personal (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 399000 Current Taxable Value as established by the Board of Review: 343603 What do you believe is the fair market value? 661200 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 330600 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 330600
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ christa clapper 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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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 Christa Clapper, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001347 Township Of Marshall, 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: August 31, 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 Christa Clapper, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001347 Township Of Marshall, 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: August 31, 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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15989 Emily Corlett Property Tax Assessment Petition Parcel # 13-16-505-045-00
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2026 2025 2024 343,603 334,570 282,901 Taxable Value 438,400 414,600 314,400 Assessed Value 876,800 829,200 628,800 Projected Cash Value Current State Summary • Using stats for 7 houses in my area that sold in the last 6-9 months • Full comps = $179/price per sq ft • Neighborhood comps = $141/price per sq ft • Close Resemblances comps = $228/price per sq ft 15989 Emily Corlett 2022 Built 4 Beds 4 Baths 2,900 Sq Ft 2 Acres $876,800 Projected Cash Value $302 Price per Sq Ft $438,400 Tax Assessment 15989 Emily Corlett Full Comps AVERAGE Difference Neighborhood Comps AVERAGE Difference Close Resemblances Comps AVERAGE Difference Built 2022 2008 14 2005 17 2012 10 Beds 4 4 0 4 0 4 0 Baths 4 3 1 4 0 3 1 Sq Ft 2,900 3,167 (267) 3,685 (785) 2,477 423 Acres 2 4 -2 1 1 8 -6 Cash Value $876,800 $528,429 $348,371 $517,750 $359,050 $542,667 $334,133 Price per Sq Ft $302 $179 $123 $141 $161 $228 $74 Tax Assessment $438,400 $217,243 $221,157 $238,800 $199,600 $188,500 $249,900
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15591 Alannah Christine 1998 Built 3 Beds 4 Baths 2,830 Sq Ft 1 Acres $ 431,000 Cash Value $ 152 Price per Sq Ft 12/29/2025 Date Sold 223 Days on Market $ 220,400 Tax Assessment 17867 K Line Way 2013 Built 4 Beds 4 Baths 4,287 Sq Ft 2.2 Acres $ 620,000 Cash Value $ 145 Price per Sq Ft 10/29/2025 Date Sold 191 Days on Market $ 289,100 Tax Assessment 17872 Victors Lane 2003 Built 4 Beds 3 Baths 3,804 Sq Ft 1.2 Acres $ 525,000 Cash Value $ 138 Price per Sq Ft 10/9/2025 Date Sold 484 Days on Market $ 254,900 Tax Assessment 15412 17 1/2 Mile Rd 2005 Built 4 Beds 4 Baths 3,820 Sq Ft 1.4 Acres $ 495,000 Cash Value $ 130 Price per Sq Ft 6/27/2025 Date Sold 42 Days on Market $ 190,800 Tax Assessment In My Neighborhood
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17777 Twenty Mile Rd 2018 Built 4 Beds 2 Baths 2,200 Sq Ft 15 Acres $ 493,000 Cash Value $ 224 Price per Sq Ft 8/29/2025 Date Sold 48 Days on Market $ 148,600 Tax Assessment 18919 I Dr N 2022 Built 3 Beds 4 Baths 2,200 Sq Ft 5 Acres $ 695,000 Cash Value $ 316 Price per Sq Ft 8/26/2025 Date Sold 81 Days on Market $ 239,400 Tax Assessment 13200 A Dr S 1996 Built 5 Beds 3 Baths 3,030 Sq Ft 5 Acres $ 440,000 Cash Value $ 145 Price per Sq Ft 7/25/2025 Date Sold 36 Days on Market $ 177,500 Tax Assessment Close Resemblances
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Comps Full Comps Difference AVERAGE 15412 17 1/2 Mile Rd 13200 A Dr S 18919 I Dr N 17777 Twenty Mile Rd 17872 Victors Lane 17867 K Line Way 15591 Alannah Christine 15989 Emily Corlett 14 2008 2005 1996 2022 2018 2003 2013 1998 2022 Built 0 4 4 5 3 4 4 4 3 4 Beds 1 3 4 3 4 2 3 4 4 4 Baths (267) 3,167 3,820 3,030 2,200 2,200 3,804 4,287 2,830 2,900 Sq Ft -2 4 1.4 5 5 15 1.2 2.2 1 2 Acres $348,371 $528,429 $495,000 $440,000 $695,000 $493,000 $525,000 $620,000 $431,000 $876,800 Cash Value $123 $179 $130 $145 $316 $224 $138 $145 $152 $302 Price per Sq Ft 6/27/2025 7/25/2025 8/26/2025 8/29/2025 10/9/2025 10/29/2025 12/29/2025 Date Sold 42 36 81 48 484 191 223 Days on Market $221,157 $217,243 $190,800 $177,500 $239,400 $148,600 $254,900 $289,100 $220,400 $438,400 Tax Assessment In My neighborhood Difference AVERAGE 15412 17 1/2 Mile Rd 17872 Victors Lane 17867 K Line Way 15591 Alannah Christine 15989 Emily Corlett 17 2005 2005 2003 2013 1998 2022 Built 0 4 4 4 4 3 4 Beds 0 4 4 3 4 4 4 Baths (785) 3,685 3,820 3,804 4,287 2,830 2,900 Sq Ft 1 1 1.4 1.2 2.2 1 2 Acres $359,050 $517,750 $495,000 $525,000 $620,000 $431,000 $876,800 Cash Value $161 $141 $130 $138 $145 $152 $302 Price per Sq Ft 6/27/2025 10/9/2025 10/29/2025 12/29/2025 Date Sold 42 484 191 223 Days on Market $199,600 $238,800 $190,800 $254,900 $289,100 $220,400 $438,400 Tax Assessment Close Resemblances Difference AVERAGE 13200 A Dr S 18919 I Dr N 17777 Twenty Mile Rd 15989 Emily Corlett 10 2012 1996 2022 2018 2022 Built 0 4 5 3 4 4 Beds 1 3 3 4 2 4 Baths 423 2,477 3,030 2,200 2,200 2,900 Sq Ft -6 8 5 5 15 2 Acres $334,133 $542,667 $440,000 $695,000 $493,000 $876,800 Cash Value $74 $228 $145 $316 $224 $302 Price per Sq Ft 7/25/2025 8/26/2025 8/29/2025 Date Sold 36 81 48 Days on Market $249,900 $188,500 $177,500 $239,400 $148,600 $438,400 Tax Assessment
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15989 Emily Corlett w/Close Resemblances Comps Average 15989 Emily Corlett w/Neighborhood Comps Average 15989 Emily Corlett w/Full Comps Average 15989 Emily Corlett Current State 2022 2022 2022 2022 Built 4 4 4 4 Beds 4 4 4 4 Baths 2,900 2,900 2,900 2,900 Sq Ft 2 2 2 2 Acres $661,200 $408,900 $519,100 $876,800 Cash Value $228 $141 $179 $302 Price per Sq Ft $330,600 $204,450 $259,550 $438,400 Tax Assessment As evidenced by recent houses sold in my neighborhood and/or houses of similar comparison, the true market/cash value of 15989 Emily Corlett should NOT exceed $661,200.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 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 Christa M.I. Last Name Clapper Mailing Address (No., Street, P.O. Box or Rural Route) 15989 Emily Corlett City or Town Marshall State Michigan ZIP Code 49068 Telephone Number 3302804402 E-mail Address christaclapper@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) 15989 Emily Corlett City or Town Marshall County Calhoun State Michigan ZIP Code 49068 Taxing Authority (City or Township) Township Of Marshall (CALHOUN) 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 GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 I am appealing the True Cash Value and resulting Taxable Value assigned to my property on the basis that it is overstated relative to current market conditions and comparable sales. While I engaged with the local assessing authority and a partial adjustment was made, the revised valuation still does not accurately reflect current market conditions or comparable property sales in my area. Comparable properties in my area with similar size, condition, and features have sold at values below the assessed amount, and the current assessment does not adequately account for these market indicators. As a result, I believe the property is not being assessed uniformly or at its true cash value, and I am requesting a further reduction to align the valuation with true market value. 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: 13-16-505-045-00 Classification of Property: Personal (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 399000 Current Taxable Value as established by the Board of Review: 343603 What do you believe is the fair market value? 661200 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 330600 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 330600
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ christa clapper 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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