Christina L Samull Petitioner V Township Of Billings Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Christina L Samull,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001075

Township Of Billings,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 26-001075

Page 2 of 2

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Christina L Samull,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001075

Township Of Billings,

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

Page 4

MTT

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

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

Christina Samull, Petitioner 

\ 

MOAHR Docket No. 26-001075-TT 

Township of Billings, Respondent 

PROOF OF SERVICE 

On the date listed below, 

| served via First Class Mail a copy of the Respondents 

completed answer form to the above-mentioned docket number. 

Sent to Petitioner: 

Christina Samull 

4191 Lake Dr 

Beaverton, MI 48612 

I hereby declare that the above statements are true to the best of my knowledge, 

information and belief. 

June 15, 2026 

_—m= 

Michael Houserman 

Billings Township Assessor

Page 2

NS ae mye 

lett) 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of Public Act 206 of 1893, 

Sec. 211.24c and Sec.211.34c, as amended. 

This is a model assessment notice to be used by the local assessor. 

FROM BILLINGS TOWNSHIP ASSESSOR 

PARCEL IDENTIFICATION 

MIKE HOUSERMAN 

PARCEL NUMBER: 

26-030-107-000-010-01 

1050 ESTEY RD 

PROPERTY ADDRESS: 

BEAVERTON, MI 48612 

4191 LAKE DR 

BEAVERTON, MI 48612 

SCHOOL DISTRICT CODE: 

26010 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL 

EXEMPTIONS 

SAMULL CHRISTINA L 

% Exempt As "Homeowners Principal Residence": 

100.00% 

4191 S LAKE DR 

% Exempt 

As "Qualified Agricultural Property”: 

.00% 

BEAVERTON MI 48612 

% Exempt 

As "MBT Industrial Personal": 

.00% 

% Exempt As "MBT Commercial Personal": 

.00% 

Exempt As "Disabled Veteran or Surviving 

Spouse": 

a Yes 

[ 

No 

Exempt As "Qualified Forest Property": 

O Yes 

[X] 

No 

Exempt As "Development Property": 

[J Yes 

No 

LEGAL DESCRIPTION: 

17 1E GRANT'S SUBDIVISON, ASSESSORS PLAT OF LOT 10 & N 19FT OF LOT 11 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

401 

Residential 

The change in taxable value will increase/decrease your tax bill 

PRIOR AMOUNT 

CURRENT TENTATIVE 

CHANCE Eom 

for the 2026 

year by approximately: 

$48 

YEAR: 

025 

AMOUNT YEAR: 

CURRENT YEAR 

1. TAXABLE VALUE: 

61,700 

63,365 

1,665 

2. ASSESSED VALUE: 

___61,700 

___ 

68,300 

6,600 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

: 

Gi 

a 

4. STATE EQUALIZED VALUE (SEV): 

61,700 

68,300 

6,600 

5. WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [Yes 

[x] No 

6. Assessor Assessed Value Change Reason(s): 

Market Adjustment 

7. Taxable Value Change Other Than Rate of Inflation Increase (If Blank, Inflation Rate Only): 

The 2026 Inflation Rate Multiplier is: 1.027 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

Telephone Number: 

Email Address 

MICHAEL HOUSERMAN 

(989) 302-0848 

ASSESSOR@BILLINGSTOWNSHIP.ORG 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: 

THE 2026 BOARD OF REVIEW WILL MEET AT THE BILLINGS TWP HALL, 1050 ESTEY RD, ON MONDAY, MARCH 9TH FROM 9:00 

AM TO 3:00 PM AND TUESDAY, MARCH 10TH FROM 3:00 PM TO 9:00 PM. PETITIONERS WILL BE RECEIVED ON A "FIRST 

COME, FIRST SERVED" BASIS. APPEALS MAY BE MADE BY POSTAL MAIL OR EMAIL TO THE ADDRESSES ABOVE. ALL 

CORRESPONDENCE MUST BE RECEIVED BY MARCH 10, 2026, BY 7:00 PM. 

*NOTE, MOST QUESTIONS AND CONCERNS CAN BE ADDRESSED PRIOR TO THE BOARD MEETING. PLEASE CONTACT THE 

ASSESSOR AT THE ABOVE EMAIL ADDRESS OR PHONE NUMBER. ADDITIONAL INFORMATION REGARDING THIS FORM IS 

ON THE BACK OF THIS PAGE. 

**PROPERTY OWNER NOTIFICATION: THE STATE TAX COMMISSION RECOMMENDS THAT 20% OF PARCELS ARE 

PHYSICALLY INSPECTED EACH YEAR TO ENSURE FAIR AND EQUITABLE ASSESSMENT FOR ALL PROPERTY OWNERS. 

CERTIFIED INSPECTORS WILL HAVE PHOTO IDENTIFICATION, WILL NOT ASK TO ENTER INSIDE YOUR HOUSE, OR ASK FOR 

CONFIDENTIAL INFORMATION. THEY MAY ASK QUESTIONS SPECIFIC TO FEATURES OF THE PROPERTY.

Page 3

06/15/2026 

12:24 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

BILLINGS TOWNSHIP ASSESSOR 

MIKE HOUSERMAN 

1050 ESTEY RD 

BEAVERTON, MI 48612 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.) 

26-030-107-000-010-01 

4191 LAKE DR 

SAMULL CHRISTINA L 

4191 S LAKE DR 

BEAVERTON MI 48612 

17 1E GRANT'S SUBDIVISON, ASSESSORS PLAT OF LOT 10 

&N 19FT OF LOT 11 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

26-030-107-000-010-01 

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

Board of Review Comments 

POVERTY EXEMPTION APPLICATION DENIED. DOES NOT QUALIFY UNDER MCL 211.7U. 

[2026 

ORIGINAL ASSESSED VALUE 

68,300 

| 

[2026 

"BOARD OF REVIEW" ASSESSED VALUE 

68,300 

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

2026 

ORIGINAL TAXABLE VALUE 

63,365 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

63,365 

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. 

Rather, you are required to file a petition to 

initiate a new Small Claims appeal. 

Petition forms are available on this website.” 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

Page 4

Michigan Dapsciment Of TIOMBAY 

<i 

ip He ¢ 

Petition to Board of Review 

L-4035 

This form is issued under the authority 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

Page 5

618,

Page 6

x

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

POVERTY EXEMPTION

MTT DOCKET NO. 26-001075

Respondent’s Contact Information:

Filer Type

Local Unit of Government

Local Unit of Government

Township Of Billings (GLADWIN)

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

Michael

M.I.

Last Name

Houserman

Firm Name (if any)

Billings Township

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

1050 Estey Rd

City or Town

Beaverton

State

Michigan

ZIP Code

48612

Telephone Number

9894358430

E-mail Address

assessor@billingstownship.org

Subject Property Information:

Parcel Identification Number(s):

26-030-107-000-001-01

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.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

N/A

Classification of Property: Real (check one)

Residential (check one)

Please Explain Your Response to this Appeal:

The March Board of Review's decision was to deny the Poverty Exemption Application as they felt that the Petitioner did not qualify.

Jurisdictional Issues:

Did Petitioner request a Poverty Exemption at a BOR?

Yes

Check which Board of Review took action: 

March

List the date the BOR denied Petitioner’s Poverty Exemption:

2026-03-10

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

Respondent’s Signature: 

/s/ Michael Houserman

Attorney or Authorized Agent’s Signature:

/s/

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

Page 1

RECEIVED 

APR 1 8 2026 

MET, 

Ir 

ei) 

M 

] 

ICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

POVERTY EXEMPTION 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Disabled Veterans 

Exemption, or other exemption 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 you do not submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

on 3 

MJ. 

Last Name/Company Name 

NO 

LSAT Nay 

B= 

ena 

Ma] LE (No., Street, P.O. Box or Rural Route) 

= ANNA VI 

< 

or Town 

State 

ZIP Code 

QO SINR AYON 

os | MKC 

D 

Telephone Number 

hs ae es a 

Email Address (@ 

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

CABIN em Da cana D 

@ 

cae 

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

First Name 

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 email) 

Section 3: Subject Property Information 

Parcel Identification Number: 

Ca ORO 

-\N- 000 -ONO -A\\ 

Property Address (No., Street) 

DNA 

Love OC. 

City or Town 

os 

State 

ZIP Code 

CA 

en 

ne 

COC 

AN SSSA LT 

CE ARE D

Page 2

ATES, 

as 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

Section 4: Explain the Reason for this Appeal 

MARLON I. BROWN, DPA 

DIRECTOR 

lo YS \-1 

a aS 

Ae neh. AION Suce SN 

IT cacy NOG WD) Teva thny NES 

ON Aes Naue 

CA\oSe vo 

Section 5: Jurisdictional Issues 

Did you request a poverty exemption ata Board of Review (BOR)? X1, Yes 

[1 No 

If Yes, check which BOR you attended: vd] March 

O July 

O December 

If No, please explain: 

Date the BOR decision was issued: 

OB - OIDs 

Tax 5 He 5 206 

Fee information 

There Is no fee required for the filing of a poverty exemption appeal. 

Signature *required 

Petitioner or Attorney/Authorized Representative’s Signaty re: 

NN 

-~ 

<o 

isl ( Ee 

a CSO 

eS

Page 3

03/10/2026 

07:57 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

BILLINGS TOWNSHIP ASSESSOR 

MIKE HOUSERMAN 

1050 ESTEY RD 

BEAVERTON, MI 48612 

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

PROPERTY IDENTIFICATION: (Parcet Code required. Property address 

and egal description optional.): 

26-030-107-000-010-01 

4191 LAKE DR 

SAMULL CHRISTINA L 

4191 5 LAKEDR 

BEAVERTON MI 48612 

17 1E GRANT'S SUBDIVISON, ASSESSORS PLAT OF LOT 10 

&N 19FT 

OF LOT 11 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 26-030-107-000-010-01 

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

Board of Review Comments 

POVERTY EXEMPTION APPLICATION DENIED. DOES NOT QUALIFY UNDER MCL 211,7U. 

[2026 ORIGINAL ASSESSED VALUE 

68,300 

| 

2026 

"BOARD OF REVIEW" ASSESSED VALUE 

68,300 

| 

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

[2026 ORIGINAL TAXABLE VALUE 

63,365 

| 

[2026 "BOARD OF REVIEW" TAXABLE VALUE 

63,365 

(2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

Please feel fiee to contact the assessor at the address listed above or call if you have any questions, 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00. html

Page 4

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Christina L Samull,

Petitioner,

MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001075

Township Of Billings,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is attempting to appeal a poverty exemption for a prior tax year. However, Petitioner did 

not protest at the Board of Review (BOR) and file an appeal within the required time 

period after the BOR decision.1 As a result, the prior tax year(s) are partially dismissed 

from this appeal. Therefore,

IT IS ORDERED that Petitioner’s appeal is PARTIALLY DISMISSED. The appeal shall 

continue for the current tax year only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: May 19, 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

1 See MCL 205.735a and MCL 211.53b.

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

Christina L Samull,

Petitioner,

MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001075

Township Of Billings,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is attempting to appeal a poverty exemption for a prior tax year. However, Petitioner did 

not protest at the Board of Review (BOR) and file an appeal within the required time 

period after the BOR decision.2 As a result, the prior tax year(s) are partially dismissed 

from this appeal. Therefore,

IT IS ORDERED that Petitioner’s appeal is PARTIALLY DISMISSED. The appeal shall 

continue for the current tax year only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: May 19, 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

2 See MCL 205.735a and MCL 211.53b.

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

Christina L Samull,

Petitioner,

MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001075

Township Of Billings,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is attempting to appeal a poverty exemption for a prior tax year. However, Petitioner did 

not protest at the Board of Review (BOR) and file an appeal within the required time 

period after the BOR decision.3 As a result, the prior tax year(s) are partially dismissed 

from this appeal. Therefore,

IT IS ORDERED that Petitioner’s appeal is PARTIALLY DISMISSED. The appeal shall 

continue for the current tax year only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: May 19, 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

3 See MCL 205.735a and MCL 211.53b.

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Christina L Samull,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001075

Township Of Billings,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: May 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

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

Christina L Samull,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001075

Township Of Billings,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: May 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

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

Christina L Samull,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001075

Township Of Billings,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: May 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

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

Page 1

RECEIVED 

APR 1 8 2026 

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ICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

POVERTY EXEMPTION 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Disabled Veterans 

Exemption, or other exemption 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 you do not submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

on 3 

MJ. 

Last Name/Company Name 

NO 

LSAT Nay 

B= 

ena 

Ma] LE (No., Street, P.O. Box or Rural Route) 

= ANNA VI 

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or Town 

State 

ZIP Code 

QO SINR AYON 

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Telephone Number 

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Email Address (@ 

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

CABIN em Da cana D 

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cae 

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

First Name 

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 email) 

Section 3: Subject Property Information 

Parcel Identification Number: 

Ca ORO 

-\N- 000 -ONO -A\\ 

Property Address (No., Street) 

DNA 

Love OC. 

City or Town 

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State 

ZIP Code 

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Page 2

ATES, 

as 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

Section 4: Explain the Reason for this Appeal 

MARLON I. BROWN, DPA 

DIRECTOR 

lo YS \-1 

a aS 

Ae neh. AION Suce SN 

IT cacy NOG WD) Teva thny NES 

ON Aes Naue 

CA\oSe vo 

Section 5: Jurisdictional Issues 

Did you request a poverty exemption ata Board of Review (BOR)? X1, Yes 

[1 No 

If Yes, check which BOR you attended: vd] March 

O July 

O December 

If No, please explain: 

Date the BOR decision was issued: 

OB - OIDs 

Tax 5 He 5 206 

Fee information 

There Is no fee required for the filing of a poverty exemption appeal. 

Signature *required 

Petitioner or Attorney/Authorized Representative’s Signaty re: 

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Page 3

03/10/2026 

07:57 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

BILLINGS TOWNSHIP ASSESSOR 

MIKE HOUSERMAN 

1050 ESTEY RD 

BEAVERTON, MI 48612 

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

PROPERTY IDENTIFICATION: (Parcet Code required. Property address 

and egal description optional.): 

26-030-107-000-010-01 

4191 LAKE DR 

SAMULL CHRISTINA L 

4191 5 LAKEDR 

BEAVERTON MI 48612 

17 1E GRANT'S SUBDIVISON, ASSESSORS PLAT OF LOT 10 

&N 19FT 

OF LOT 11 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 26-030-107-000-010-01 

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

Board of Review Comments 

POVERTY EXEMPTION APPLICATION DENIED. DOES NOT QUALIFY UNDER MCL 211,7U. 

[2026 ORIGINAL ASSESSED VALUE 

68,300 

| 

2026 

"BOARD OF REVIEW" ASSESSED VALUE 

68,300 

| 

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

[2026 ORIGINAL TAXABLE VALUE 

63,365 

| 

[2026 "BOARD OF REVIEW" TAXABLE VALUE 

63,365 

(2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

Please feel fiee to contact the assessor at the address listed above or call if you have any questions, 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00. html

Page 4

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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.