Record Finder / 26-002799-TT
Michigan
Copper Rose Holdings Trust Petitioner V Township Of Calumet Respondent
- Petitioner
- Copper Rose Holdings Trust
- Respondent
- Township Of Calumet
Case overview
- Docket number
- 26-002799-TT
- Status
- Answer Due
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Houghton
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 3 | Petition has been verified | PET | 1 | 10/14/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 10/14/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 07/27/2026 | $250.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
SC Petition (filed 7_27_2026)(2027994.1).pdfRead complete document text →
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Page 1
STATE OF MICHIGAN RE a MER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other Exemptions, Special Assessments, or Non-Property tax 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 applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information First Name mM. Last Name/Company Name Copper Rose Holdings Trust, Penny Menze, Trustee Mailing Address (No., Street, P.O. Box or Rural Route) 433 Seventh St. City or Town State ZIP Code Calumet MI 49913 Telephone Number 615-414-3364 Email Address (do not enter unless you want MTT to send all correspondence via email) Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M1. Last Name Timothy M White Firm Name (if an; “™ parker Harvey, PLC Mailing Address (No., Street, P.O. Box or Rural Route) 901 S. Garfield Ave., Ste. 200 City or Town State ZIP Code Traverse City Mi 49686 Telephone Number 231 -929-4878 Email Address (do not enter unless you want MTT to send all correspondence via email) twhite@parkerharvey.com Section 3: Subject Property Information *use the multiple parcel form for additional, contiguous parcels. How many parcels are you If you are appealing more than one parcel, are they contiguous or adjoining? appealing? Yes* O No** **If No, you must file separate appeals for each parcel Property Address (No., Street) 427 Seventh St.
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Check which of the following you are appealing (check ali that apply) [4 True Cash and Taxable Value [O Taxable Value Only (calculation) O Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal The 2026 Assessed Value and Taxable Values for the Property exceed 50% of the Property's True Cash Value. The Property Record Card contains erroneous and outdated information. The property is not presently habitable, and the condition and depreciation factors used by the assessor are inconsistent with proper assessment standards. Section 6: Jurisdictional Issues Did you protest the assessment at a Board of Review (BOR)? [v4] Yes O No If Yes, check which BOR you attended: [vi] March [m0] July OJ December If No, please check the applicable reason(s): O Not required to attend Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) Appealing within 35 days of State Tax Commission Order [ml] Appealing within 35 days of receipt of Notice of Uncapping [J other If you checked “other” above, explain:
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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 parce! form for additional, contiguous parcels. Parcel Number: 041-141-014-00 Classification of Property: Real id Personal [J (check one) Agricultural J Commercial J Industrial J Residential @ Timber-Cutover [1 Developmental [J Utility [] (check one) Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: by the Board of Review: 89,485 74,192 What do you believe is the fair market value (also known as true cash value)? 40,000 What do you believe is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed value by .5) 20.000 assessed value) 20,000 Fee Information Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue? [3 Yes [4] No If you answered yes to the above question, you are not required to pay any filing fees. If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute 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 $1,000.00 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 the 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 $25.00 for each additional parcel, as indicated above. If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. - Si g nature *required Petitioner or Attorney/Authorized Representative’s = > VA 4
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03/23/2026 09:26 AM 2026 BOARD OF REVIEW DECISION FROM CALUMET TOWNSHIP ASSESSOR 25880 RED JACKET RD CALUMET, MI 49913 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional. ): 041-141-014-00 427 SEVENTH ST COPPER ROSE HOLDINGS TRUST 433 SEVENTH ST CALUMET, MI 49913 CA-31-5 LOT 4 BLK 31 VILL OF CALUMET SURFACE ONLY. 167/1127 THIS PROPERTY IS CLASSIFIED 401
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EntireTribunalCaseISPetition.pdfRead complete document text →
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Individual Local Unit of Government First Name Penny M.I. Last Name/Company Name Menze Home Address (No., Street, P.O. Box or Rural Route) 433 Seventh Street City or Town Calumet State Michigan ZIP Code 49913 Telephone Number 615-414-3364 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) twhite@parkerharvey.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Timothy M.I. M Last Name White Firm Name (if any) Parker Harvey, PLC Address (No., Street, P.O. Box or Rural Route) 901 S. Garfield Suite 200 City or Town Traverse City State Michigan ZIP Code 49686 Telephone Number 2314864508 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) twhite@parkerharvey.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 427 Seventh Street Calumet
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 49913 Taxing Authority (City or Township) Township Of Calumet (HOUGHTON) County Houghton If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 041-141-014-00 Classification of Property: Real (check one) Residential (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 89485 Current Taxable Value as established by the Board of Review: 74192 What do you believe is the fair market value (also known as True Cash Value)? 40000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 20000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 20000 Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Timothy M. White Payment Information Amount: 250 Success: True Message: "" Waiver Code: Transaction Number: 26072794850333 Supporting Waiver Documents:
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SC_Notice_of_Docket_Number.2026-10-14_07-45-18.pdfRead complete document text →
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Copper Rose Holdings Trust, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002799 Township Of Calumet, 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: October 14, 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 Copper Rose Holdings Trust, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002799 Township Of Calumet, 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: October 14, 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.
SC Petition (filed 7_27_2026)(2027994.1).pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN RE a MER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other Exemptions, Special Assessments, or Non-Property tax 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 applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information First Name mM. Last Name/Company Name Copper Rose Holdings Trust, Penny Menze, Trustee Mailing Address (No., Street, P.O. Box or Rural Route) 433 Seventh St. City or Town State ZIP Code Calumet MI 49913 Telephone Number 615-414-3364 Email Address (do not enter unless you want MTT to send all correspondence via email) Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M1. Last Name Timothy M White Firm Name (if an; “™ parker Harvey, PLC Mailing Address (No., Street, P.O. Box or Rural Route) 901 S. Garfield Ave., Ste. 200 City or Town State ZIP Code Traverse City Mi 49686 Telephone Number 231 -929-4878 Email Address (do not enter unless you want MTT to send all correspondence via email) twhite@parkerharvey.com Section 3: Subject Property Information *use the multiple parcel form for additional, contiguous parcels. How many parcels are you If you are appealing more than one parcel, are they contiguous or adjoining? appealing? Yes* O No** **If No, you must file separate appeals for each parcel Property Address (No., Street) 427 Seventh St.
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Check which of the following you are appealing (check ali that apply) [4 True Cash and Taxable Value [O Taxable Value Only (calculation) O Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal The 2026 Assessed Value and Taxable Values for the Property exceed 50% of the Property's True Cash Value. The Property Record Card contains erroneous and outdated information. The property is not presently habitable, and the condition and depreciation factors used by the assessor are inconsistent with proper assessment standards. Section 6: Jurisdictional Issues Did you protest the assessment at a Board of Review (BOR)? [v4] Yes O No If Yes, check which BOR you attended: [vi] March [m0] July OJ December If No, please check the applicable reason(s): O Not required to attend Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) Appealing within 35 days of State Tax Commission Order [ml] Appealing within 35 days of receipt of Notice of Uncapping [J other If you checked “other” above, explain:
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 parce! form for additional, contiguous parcels. Parcel Number: 041-141-014-00 Classification of Property: Real id Personal [J (check one) Agricultural J Commercial J Industrial J Residential @ Timber-Cutover [1 Developmental [J Utility [] (check one) Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: by the Board of Review: 89,485 74,192 What do you believe is the fair market value (also known as true cash value)? 40,000 What do you believe is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed value by .5) 20.000 assessed value) 20,000 Fee Information Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue? [3 Yes [4] No If you answered yes to the above question, you are not required to pay any filing fees. If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute 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 $1,000.00 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 the 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 $25.00 for each additional parcel, as indicated above. If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. - Si g nature *required Petitioner or Attorney/Authorized Representative’s = > VA 4
Page 4
03/23/2026 09:26 AM 2026 BOARD OF REVIEW DECISION FROM CALUMET TOWNSHIP ASSESSOR 25880 RED JACKET RD CALUMET, MI 49913 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional. ): 041-141-014-00 427 SEVENTH ST COPPER ROSE HOLDINGS TRUST 433 SEVENTH ST CALUMET, MI 49913 CA-31-5 LOT 4 BLK 31 VILL OF CALUMET SURFACE ONLY. 167/1127 THIS PROPERTY IS CLASSIFIED 401
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.
EntireTribunalCaseISPetition.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Individual Local Unit of Government First Name Penny M.I. Last Name/Company Name Menze Home Address (No., Street, P.O. Box or Rural Route) 433 Seventh Street City or Town Calumet State Michigan ZIP Code 49913 Telephone Number 615-414-3364 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) twhite@parkerharvey.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Timothy M.I. M Last Name White Firm Name (if any) Parker Harvey, PLC Address (No., Street, P.O. Box or Rural Route) 901 S. Garfield Suite 200 City or Town Traverse City State Michigan ZIP Code 49686 Telephone Number 2314864508 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) twhite@parkerharvey.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 427 Seventh Street Calumet
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 49913 Taxing Authority (City or Township) Township Of Calumet (HOUGHTON) County Houghton If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 041-141-014-00 Classification of Property: Real (check one) Residential (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 89485 Current Taxable Value as established by the Board of Review: 74192 What do you believe is the fair market value (also known as True Cash Value)? 40000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 20000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 20000 Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Timothy M. White Payment Information Amount: 250 Success: True Message: "" Waiver Code: Transaction Number: 26072794850333 Supporting Waiver Documents:
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.