Christine L Metsger, Petitioner V Township Of Bear Lake, 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

Christine L Metsger, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-003846

Township Of Bear Lake,

Respondent.

ORDER OF DISMISSAL

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

Petitioner failed to protest the assessment to Respondent’s March Board of Review, as 

required by MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable 

power to waive or otherwise disregard statutory filing requirements and deadlines, it has 

no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron 

Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal.

Page 2

MTT Docket No. 25-003846

Page 2 of 6

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

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

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

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

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: December 11, 2025

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

Christine L Metsger, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-003846

Township Of Bear Lake,

Respondent.

ORDER OF DISMISSAL

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

Petitioner failed to protest the assessment to Respondent’s March Board of Review, as 

required by MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable 

power to waive or otherwise disregard statutory filing requirements and deadlines, it has 

no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron 

Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal.

Page 4

MTT Docket No. 25-003846

Page 4 of 6

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

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

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

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

record on appeal. There is no certification fee.

Page 5

STATE OF

Page 6

M

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

GRETCHEN WHITMER 

GOVERNOR 

RECEIVED 

NOV 2 4 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

submit this document, you may be held in default. 

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

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. 1 you do not 

Section 1: Petitioner’s Contact Information 

Firat Name 

MI. 

Last Name/Company Name 

Christine 

L 

Motsger 

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

12150 Lynn St. 224 

City or Town 

State 

ZIP Code 

BearLake 

MI 

49614 

Telephone Number py 

4 3-970-1 01 0 

moreorlesschristine@gmail.com 

E-mall Address (do not enter unless you want MTT to send all correspondence via e-mall) 

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

First Name 

Last Name 

Flrm Name (If any) 

Malling 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 ail correspondence via emall) 

Section 3: Subject Property Information 

How many 

If 

you are a 

parcels are you 

Yos* 

No*™* 

appealing? 

ealing more than one parcel, are they contiguous or adjoining? 

*if yos, use a multiple phrcel form for Information regarding any contiguous parcels. 

**f no, you must file separate appoats for each non-contiguous or non-adjoining parcel or you wili be defaulted. 

12150 Lynn St. 224 

Properly Address (No., Street, City, ST, ZIP) 

[if multiple, list firat property's address]

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check all that apply) 

True Gash and Taxable Value 

{3 Poverty Exemption 

[J Taxabte Value Only (calculation) 

(1 Disabled Veterans Exemption 

Oa Uncapping of Taxable Value 

0 Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[1 ciassification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

| purchased the subject property in the spring of 2023. My loan required that, in addition to the principal and interest, my taxes and 

insurance would be escrowed by the lender. This additional amount was added to my monthly mortgage payment, to be dispensed, 

when due, by the morigage company. Since purchasing the above referenced property, 

1 have not personally paid either property 

taxes or insurance because of this arrangement. 

| was unaware that the valuation of my properly had been increased until 

| received notification in October 2025 from LoanCare (the 

mortgage company) that my monthly payment had been increased from $855.80 to $1,116.30. This increase is catastrophic for me, 

as 

1 rely solely on my Social Security benefits of $2,039. per month to cover all costs of living. 

| spoke today with Molly Whetstone and she was very helpful in explaining to me that | should have received notice that my properly 

had been reassed. To my knowledge, 

| did not receive such notice. As stated above, 

was unaware of this change uniil 

| was 

advised of it by my lender. 

The house at 12150 Lynn St., Bear Lake, that | purchased and five in is a 127-year-old structure that was used for many years by 

previous owners as a rental. 

| chose this house because it was the only property 

| could afford after my husband died on March 31, 

2023. As with most older homes, It has a lot of defered maintenance that 

| am attempting to address as 

| can afford to do so. It is not 

la showplace, to say the least. 

| have been very careful to budget for my expenses, as there is no wiggle room to be cavalier with my 

income. This unexpected addition to my monthly expenses will put me ina position where 

1 must cut almost all of my $300 per month 

food budget to comply with this increase to the property tax. 

Thank you for your time and attention to this matter. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

Did you protest the assessment at a Board of Review (BOR)? ju] Yes 

No 

Yes, hack which BOR you attended AND attach the BOR decision: [1 March 

[J yuly 

[J December 

if No, check the applicable reason(s): 

Not required to attend 

Assessment Change Notice was not received by Petitioner 

mm} Appealing a purported Clerical Error or Mutuai Mistake of Fact (if yes, include explanation In Sectlon 6) 

[me] Appeating within 36 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel identification Number: 

51-32-221-723-03 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Rose! 

Timber-Cutover 

Developmental 

 Utllity 

{check one) 

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

$103,000 

Current Taxable Value as established by the BOR: 

$200,000 

What do you belleve is the falr market value (also known as Trua Cash Value)? 

$140,000 

Muitiply the True Cash Value by .6 and enter here. This Is your contention of Assessed Value, 

$70,000 

you belleve the Taxable Value differs fram your contention of Assessed Value, enter your contention of Taxable Value, 

Not sure 

Section 8: Classification Information only the 

i Dep't of Treasury may appeal this lasue to the Tribunal 

Parcel identification Number: 

51-32-221-723-03 

Current Classification of Property as establishod by

Page 4

STA

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

Christine L Metsger,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003846

Township Of Bear Lake,

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: December 11, 2025

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

Christine L Metsger,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003846

Township Of Bear Lake,

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: December 11, 2025

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

GRETCHEN WHITMER 

GOVERNOR 

RECEIVED 

NOV 2 4 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

submit this document, you may be held in default. 

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

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. 1 you do not 

Section 1: Petitioner’s Contact Information 

Firat Name 

MI. 

Last Name/Company Name 

Christine 

L 

Motsger 

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

12150 Lynn St. 224 

City or Town 

State 

ZIP Code 

BearLake 

MI 

49614 

Telephone Number py 

4 3-970-1 01 0 

moreorlesschristine@gmail.com 

E-mall Address (do not enter unless you want MTT to send all correspondence via e-mall) 

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

First Name 

Last Name 

Flrm Name (If any) 

Malling 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 ail correspondence via emall) 

Section 3: Subject Property Information 

How many 

If 

you are a 

parcels are you 

Yos* 

No*™* 

appealing? 

ealing more than one parcel, are they contiguous or adjoining? 

*if yos, use a multiple phrcel form for Information regarding any contiguous parcels. 

**f no, you must file separate appoats for each non-contiguous or non-adjoining parcel or you wili be defaulted. 

12150 Lynn St. 224 

Properly Address (No., Street, City, ST, ZIP) 

[if multiple, list firat property's address]

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check all that apply) 

True Gash and Taxable Value 

{3 Poverty Exemption 

[J Taxabte Value Only (calculation) 

(1 Disabled Veterans Exemption 

Oa Uncapping of Taxable Value 

0 Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[1 ciassification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

| purchased the subject property in the spring of 2023. My loan required that, in addition to the principal and interest, my taxes and 

insurance would be escrowed by the lender. This additional amount was added to my monthly mortgage payment, to be dispensed, 

when due, by the morigage company. Since purchasing the above referenced property, 

1 have not personally paid either property 

taxes or insurance because of this arrangement. 

| was unaware that the valuation of my properly had been increased until 

| received notification in October 2025 from LoanCare (the 

mortgage company) that my monthly payment had been increased from $855.80 to $1,116.30. This increase is catastrophic for me, 

as 

1 rely solely on my Social Security benefits of $2,039. per month to cover all costs of living. 

| spoke today with Molly Whetstone and she was very helpful in explaining to me that | should have received notice that my properly 

had been reassed. To my knowledge, 

| did not receive such notice. As stated above, 

was unaware of this change uniil 

| was 

advised of it by my lender. 

The house at 12150 Lynn St., Bear Lake, that | purchased and five in is a 127-year-old structure that was used for many years by 

previous owners as a rental. 

| chose this house because it was the only property 

| could afford after my husband died on March 31, 

2023. As with most older homes, It has a lot of defered maintenance that 

| am attempting to address as 

| can afford to do so. It is not 

la showplace, to say the least. 

| have been very careful to budget for my expenses, as there is no wiggle room to be cavalier with my 

income. This unexpected addition to my monthly expenses will put me ina position where 

1 must cut almost all of my $300 per month 

food budget to comply with this increase to the property tax. 

Thank you for your time and attention to this matter. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

Did you protest the assessment at a Board of Review (BOR)? ju] Yes 

No 

Yes, hack which BOR you attended AND attach the BOR decision: [1 March 

[J yuly 

[J December 

if No, check the applicable reason(s): 

Not required to attend 

Assessment Change Notice was not received by Petitioner 

mm} Appealing a purported Clerical Error or Mutuai Mistake of Fact (if yes, include explanation In Sectlon 6) 

[me] Appeating within 36 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel identification Number: 

51-32-221-723-03 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Rose! 

Timber-Cutover 

Developmental 

 Utllity 

{check one) 

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

$103,000 

Current Taxable Value as established by the BOR: 

$200,000 

What do you belleve is the falr market value (also known as Trua Cash Value)? 

$140,000 

Muitiply the True Cash Value by .6 and enter here. This Is your contention of Assessed Value, 

$70,000 

you belleve the Taxable Value differs fram your contention of Assessed Value, enter your contention of Taxable Value, 

Not sure 

Section 8: Classification Information only the 

i Dep't of Treasury may appeal this lasue to the Tribunal 

Parcel identification Number: 

51-32-221-723-03 

Current Classification of Property as establishod by

Page 4

STA

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.