Christopher J Sodman, Petitioner V Township Of Greenbush, 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

Christopher J Sodman, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002244

Township Of Greenbush,

Respondent.

ORDER OF DISMISSAL

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

Petitioner failed to file an Affidavit for Disabled Veterans Exemption with the assessing 

officer for the local assessing unit between January 1 and December 31 of the tax 

year(s) at issue, as required by MCL 211.7b. 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

Page 2

MTT Docket No. 25-002244

Page 2 of 7

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

arguments unless otherwise ordered by the Tribunal.

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: March 5, 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

Christopher J Sodman

1060 E Maple Rapids Rd

St. Johns , MI 48879

Page 4

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

Christopher J Sodman, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002244

Township Of Greenbush,

Respondent.

ORDER OF DISMISSAL

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

Petitioner failed to file an Affidavit for Disabled Veterans Exemption with the assessing 

officer for the local assessing unit between January 1 and December 31 of the tax 

year(s) at issue, as required by MCL 211.7b. 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

Page 5

MTT Docket No. 25-002244

Page 5 of 7

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

arguments unless otherwise ordered by the Tribunal.

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,

Page 6

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 

JUL 15 2025 

’ 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON [. BROWN, DPA 

~~ 

GOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25-002244 

Section 1: Respondent’s Contact Information 

First Name 

MAL 

Last Name 

Greenbush Township 

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

1883 E. French Road 

City or Town 

State 

ZIP Code 

St. Johns 

M 

_— 

Telephone Number (51 7) 204-3752 

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

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

Mm.) 

First Name 

Last Name 

Beth 

Botke 

Firm Name (if any} 

Mailing Address {No., Street, P.0. Box or Rural Route) 

PO Box 90 

City or Town 

State 

ZIP Cade 

Bath 

Mi 

48808 

Telephone Number (5 1 7) 2? 04-2 7 52 

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

b.bassessing@gmail.com 

Section 3: Subject Property Information 

Does the subject property have a Principal Residence Exemption of 50% or more? 

Yes 

Oa No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

[m] ves 

[J No 

Not Applicable

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

As the Greenbush Township Assessor 

| understand that 

| deal with Statute, Laws and 

Regulasticns consitently every day in my job. 

| work diligently to help assist with 

educating others to understand Laws and Instruction. 

| mail Courtesy State Tax 

Commission Affidavit of Disabled Veterans Exemption Forms with Assessment Notices. 

The Treasurer sends out a Tax Bill in July and December to those that are still on the 

Ad Valorem Tax Roll and if we have not received the completed affidavit and proper 

benefits letter there is still time for those that qualify to still contact us and properly file 

their paperwork. 

The first ime Greenbush Township was notified by the Petitioner of thie incident was in 

March of 2025 after he received a Deliquent Tax Bill from the Clinton County Treasurer. 

At that time Greenbush Towmship Assessor or Greenbush Township did not have the 

athority to grant a 2024 exemption. 

Section 5: Jurisdictional Issues 

|F PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Did Petitioner protest the assessment at a Board of Review (BOR)? [0] Yes 

[MANo 

If yes, check which BOR Petitioner attended: Od March 

0 July 

[a] Dacember 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? 

Yes 

[Hl] No 

*Submit a copy of the Notice of Assessment with the Answer, 

If the July or December BOR revised the assessment(s) at issue, did it have authority? [1] Yes 

[] No 

if yes, cite the Board's authority. 

Was the assessment(s) at issue established as the resuit of a clerical error or mutual mistake of fact? [0] Yes 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

a Yes 

No 

if so, what is the issue date?

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

. 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at 

a BOR? | Yes 

[Ir] No 

if Yes, check which BOR Petitioner attended: 0 March 

[I] July 

0 December 

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

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at a BOR? [Hi] Yes 

No 

If Yes, check which BOR Petitioner attended: [} March 

[] July 

[} December 

Tax Year(s) denied: 

List the date the exemption was denied: 

What statutory section did Petitioner request the subject property be exempt? 

iF PETITIONER |S APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

Section 6: Valuation Information *use the multiple parcel form for additionat, contiguous parcels. 

Parcel Identification Number: 

090-010-200-025-00 

Classification of Property: 

Real 

Personal 

(check one) 

Agricuitural 

Commercial 

Industrial 

Rese! 

Timber-Cutever 

Developmental 

Utility 

{check one) 

r% 

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

$116,500.00 

Current Taxable Value as astablished by the BOR: 

$97,121.00 

What do you believe Is the fair market value {also known as True Cash Value}? 

$233,000.00 

Multiply the True Cash Value by .5 and enter here, This is your contention of Assessed Value, 

$116,500.00 

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

Page 4

Parcel Number: 

090-010-200-025~00 

Jurisdiction: 

GREENBUSH TOWNSHIP 

County: 

CLINTON 

Printed on 

06/27/2025 

Grantor 

Grantee 

Sale 

Sale 

Inst. 

Terms 

of Sale 

Liber 

Verified 

Prcnt. 

Price 

Date 

Type 

& 

Page 

By 

Trans. 

MOON, 

MAYNARD 

D LIVING 

TR 

[SODMAN, 

CHRISTOPHER 

J 

137,000] 

06/15/2016 

{WD 

03-ARM'S LENGTH 

4242099 

DEED 

100.0 

MOON, 

MAYNARD LIVING TRUS 

{MOON, 

MAYNARD 

D 

1} 

10/17/2013 

|PTA 

09-FAMILY 

5207658 

PROPERTY TRANSFER 

0.0 

MOON, 

MAYNARD 

D 

MOON, 

MAYNARD 

D LIVING 

TR 

0} 

10/17/2013 

|WD 

09-FAMILY 

5208004 

DEED 

0.0 

Property Address 

Class: 

RESIDENTIAL-IMPRO 

|Zoning: 

A~2 

Building Permit (s) 

Date 

Number 

Status 

1060 

E MAPLE RAPIDS 

RD 

School: 

ST JOHNS 

PUBLIC SCHOOLS 

P.R.E. 

100% 06/15/2016 

Owner's Name/Address 

MAD 

¥: 

SODMAN, 

CHRISTOPHER 

J 

502 

Vv 

232, 

601 

© 

128.53 

1060 

E MAPLE RAPIDS 

RD 

4 

Est 

TC 

32, 

TCV/TFA: 

128. 

: 

SAINT JOHNS MI 48879 

X 

[Improved 

[ 

[Vacant 

Land Value Estimates 

for

Page 5

lof

Page 6

Ag

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

Christopher J Sodman,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002244

Township Of Greenbush,

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. 25-002244

Page 2 of 7

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: August 1, 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

Christopher J Sodman

1060 E Maple Rapids Rd

St. Johns , MI 48879

Page 4

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

Christopher J Sodman,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002244

Township Of Greenbush,

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

Page 5

MTT

Page 6

STAT

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 

MAY 05 2005 

MICHIGAN 

STATE OF MICHIGAN 

TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

mit a copy of the notice giving rise to the appeal 

It Claims Petition, if applicable. If you do not 

Special Assessment, or 

Pursuant to Michigan Tax Tribunal Rute (TTR) 277(3}, you MUST sub 

(e.g. Board of Review Decision or Notice of Uncapping) with this Sma 

submit this document, you may be held in default. 

“Section 1: Petitioner's Contact Information 

Fig 

Name 

Bb 

] wi 

[Last Name/Company Name 

hl 

NT 

- 

Chosloher 

J 

RS Wi HVS 

Ye SE 

— 

Mailing Address{No., Street, P. 

Boy 

or Rural Roule) 

ot 

£ Maple Ko YT 

City or Town 

ECE 

l rT — 

Telephone Number 

- 

"Fax Number 

fe 

S 

E-mail Address (do not enter unless you want MTT to sen 

ondence via e-mail} 

| 

Section 

2; Petitioner's 

Attorney/Authorized Representative’s Contact Information 

[TR 

"First Name 

am 

Last Name 

"Firm Name (f any) 

TTT State 

ZIP Code 

or 

i 

Telephone Number 

Tr 

TTT ™ Number 

“E-mail Address (do not enter unless you Want WT 16 send all correspondence 

vias 

1 

Section 3: Subject Property Information 

How many 

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

TT 

parcels areyou | [] ves* 

[] No** 

appealing? 

“If yes, use a multiple parcel form for information regarding any contiguous parcels. 

*f no, you must fife separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

TT

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

a DPA 

GOVERNOR 

LANSING 

Section 4: Iss 

ing Appealed heckaitnatapply) 

{J True Cash and Taxable Value 

{J Poverty Exemption 

D3 

Taxable Value Only (calculation) 

B 

1 ji Disabled Veterans Exemption 

0 neoppingof 

Table vatie 

| 

[1 File Manutasturing Persona Property (£54 

0) mpton 

rom Toston (ctor tan 

tho ntorn | 0 Classfcation 

Principal Residence or Qualified Agricultural Exemption) 

Co 

} 

RN 

Section 5: Explain the Re 

is 

Appeal 

~ 

I hae leo 

Fle Veterors Exe pion popextoor 1's 

od +H 

Begg wy of the roth, Ble ollweys in 

2024 CTR chip Clams 

Bed Eory eve 

RR cmed Hin 202870 

This 

ss Ha weaved ra 

Ro oppo Sh id 4 fm Hor ne 

ri 

rrossecg. \anghiny Soy T wes rasposeloly TTR a home Visit 

Peon Bo Suppose Savwy 

LT nod to poy Noth hat could he 

donk 

ove hana Nome yaabd Loonld ha +Folewo 

by Hh sede 

. 

oak 

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

Ki No 

if Yes, check which BOR you attended 

AND attach the BOR decision: [| March 

[m] July 

[| December 

1 No, check the applicable reason(s): 

[2] Not required to attend 

[I] Assessment Change Notice was not received by Petitioner 

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

a Appealing within 35 days of Stale Tax Commission Order 

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

BOR? [| Yes 

KJNo

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Parcel tdontification Numb 

| Classification 

of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industtial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

"Current Taxable Value as established by the BOR: 

~~ 

| What 

do you believe 

Is the fair market value (also known as True Gash Value)? 

Section 8: Classification 

| Information *Only the i Dep't 

of Troasury may appeal this issue to the Tribunal” 

[Parcel identification Number: 

[ Current Glassification of Property as established 

by Board of Review: 

Real 

Personal 

{check one) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

} 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one)

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

[0 ves 

[J no 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

XK] ves 

Ne 

I you answered yes to either or both of the above questions, you are ny 

t required to pay any filing fees. 

The filing fee Is based o 

Tor of the State Equalized Vaile or Taxable Value inl contention. 

If you are appealing more {han 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, not to exceed a total filing fee of $1,000. 

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

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If your property is NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $26.00 for each additional parcel, as indicated above. 

If your property is 

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

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

Page 5

1060 E Maple Rapids Rd 

St Johns MI 48879 

April 24, 2025 

Michigan Department of Treasury Appeals Tribunal 

Michigan Tax Tribunal 

P.O box 30232 

Lansing Mi 

To Whom It May Concern, 

1

Page 6

En

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

Christopher J Sodman,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002244

Township Of Greenbush,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: June 3, 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

Christopher J Sodman

1060 E Maple Rapids Rd

St. Johns , MI 48879

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

Christopher J Sodman,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002244

Township Of Greenbush,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: June 3, 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

RECEIVED 

MAY 05 2005 

MICHIGAN 

STATE OF MICHIGAN 

TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

mit a copy of the notice giving rise to the appeal 

It Claims Petition, if applicable. If you do not 

Special Assessment, or 

Pursuant to Michigan Tax Tribunal Rute (TTR) 277(3}, you MUST sub 

(e.g. Board of Review Decision or Notice of Uncapping) with this Sma 

submit this document, you may be held in default. 

“Section 1: Petitioner's Contact Information 

Fig 

Name 

Bb 

] wi 

[Last Name/Company Name 

hl 

NT 

- 

Chosloher 

J 

RS Wi HVS 

Ye SE 

— 

Mailing Address{No., Street, P. 

Boy 

or Rural Roule) 

ot 

£ Maple Ko YT 

City or Town 

ECE 

l rT — 

Telephone Number 

- 

"Fax Number 

fe 

S 

E-mail Address (do not enter unless you want MTT to sen 

ondence via e-mail} 

| 

Section 

2; Petitioner's 

Attorney/Authorized Representative’s Contact Information 

[TR 

"First Name 

am 

Last Name 

"Firm Name (f any) 

TTT State 

ZIP Code 

or 

i 

Telephone Number 

Tr 

TTT ™ Number 

“E-mail Address (do not enter unless you Want WT 16 send all correspondence 

vias 

1 

Section 3: Subject Property Information 

How many 

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

TT 

parcels areyou | [] ves* 

[] No** 

appealing? 

“If yes, use a multiple parcel form for information regarding any contiguous parcels. 

*f no, you must fife separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

TT

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

a DPA 

GOVERNOR 

LANSING 

Section 4: Iss 

ing Appealed heckaitnatapply) 

{J True Cash and Taxable Value 

{J Poverty Exemption 

D3 

Taxable Value Only (calculation) 

B 

1 ji Disabled Veterans Exemption 

0 neoppingof 

Table vatie 

| 

[1 File Manutasturing Persona Property (£54 

0) mpton 

rom Toston (ctor tan 

tho ntorn | 0 Classfcation 

Principal Residence or Qualified Agricultural Exemption) 

Co 

} 

RN 

Section 5: Explain the Re 

is 

Appeal 

~ 

I hae leo 

Fle Veterors Exe pion popextoor 1's 

od +H 

Begg wy of the roth, Ble ollweys in 

2024 CTR chip Clams 

Bed Eory eve 

RR cmed Hin 202870 

This 

ss Ha weaved ra 

Ro oppo Sh id 4 fm Hor ne 

ri 

rrossecg. \anghiny Soy T wes rasposeloly TTR a home Visit 

Peon Bo Suppose Savwy 

LT nod to poy Noth hat could he 

donk 

ove hana Nome yaabd Loonld ha +Folewo 

by Hh sede 

. 

oak 

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

Ki No 

if Yes, check which BOR you attended 

AND attach the BOR decision: [| March 

[m] July 

[| December 

1 No, check the applicable reason(s): 

[2] Not required to attend 

[I] Assessment Change Notice was not received by Petitioner 

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

a Appealing within 35 days of Stale Tax Commission Order 

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

BOR? [| Yes 

KJNo

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Parcel tdontification Numb 

| Classification 

of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industtial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

"Current Taxable Value as established by the BOR: 

~~ 

| What 

do you believe 

Is the fair market value (also known as True Gash Value)? 

Section 8: Classification 

| Information *Only the i Dep't 

of Troasury may appeal this issue to the Tribunal” 

[Parcel identification Number: 

[ Current Glassification of Property as established 

by Board of Review: 

Real 

Personal 

{check one) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

} 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one)

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

[0 ves 

[J no 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

XK] ves 

Ne 

I you answered yes to either or both of the above questions, you are ny 

t required to pay any filing fees. 

The filing fee Is based o 

Tor of the State Equalized Vaile or Taxable Value inl contention. 

If you are appealing more {han 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, not to exceed a total filing fee of $1,000. 

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

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If your property is NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $26.00 for each additional parcel, as indicated above. 

If your property is 

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

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

Page 5

1060 E Maple Rapids Rd 

St Johns MI 48879 

April 24, 2025 

Michigan Department of Treasury Appeals Tribunal 

Michigan Tax Tribunal 

P.O box 30232 

Lansing Mi 

To Whom It May Concern, 

1

Page 6

En

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.