Craig L Johnson Petitioner V Township Of Deerfield Respondent
- Petitioner
- Craig L Johnson
- Respondent
- Township Of Deerfield
Case overview
- Docket number
- 26-002502-TT
- Status
- Ready Schedule
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Livingston
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 10 | Notice of Filing | Not recorded | Not recorded | 09/17/2026 | Not recorded | Download |
| 9 | Attachments to the Answer were filed | Not recorded | Not recorded | 07/13/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 8 | Proof of Service of Misc Documents was received. | Not recorded | Not recorded | 07/13/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 7 | Attachments to the Answer were filed | Not recorded | Not recorded | 07/13/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 6 | Attachments to the Answer were filed | Not recorded | Not recorded | 07/13/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 5 | Answer was received | RESP | Not recorded | 07/13/2026 | Not recorded | Download |
| 4 | Order of Partial Dismissal | Not recorded | Not recorded | 06/29/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 06/29/2026 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 06/29/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/24/2026 | $0.00 | Download |
Documents
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Craig L Johnson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002502 Township Of Deerfield, 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.
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MTT Docket No. 26-002502 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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Craig L Johnson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002502 Township Of Deerfield, 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
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MTT
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~~ 03/04/2026 04:03 PM L-4035 Michigan Department of Treasury 618 (Rev. 11-12) Petition to Board of Review 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 or the State Tax Commission unless you first protest to the Board of Review TO BE COMPLETED BY OWNER OR OWNER'S AGENT Owner's Name (Please Print or Type) Petitioner's Name (If Other than Owner. Please Print or Type) JOHNSON CRAIG & MARY le—0o0\ Township or City County DEERFIELD TOWNSHIP LIVINGSTON The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of the following described property: Property Identified (Parcel code required. Property address & legal description optional) : 4703-09-300-022 SEC 9 TAN RSE COM S 1/4 COR, TH N 2326.49 FT TO POB, TH N89*59'09"W 1317.8 FT, TH N00*07'46"E 331 FT TO POINT ON SAID EW 1/4 LINE; TH S89*59'09'E 1317.77 FT; TH § 331 FT TO POB 10.01 AC PARE 10227 WHITE RD SPLIT 6/94 FROM 004 0 Classification O Qualifed Agricultural Property Exemption Protested Item Assessed Value I Fentative Taxable Value 1. PROTEST OF ASSESSMENT (Complete this section for a protest of assessed value and/or tentative taxable value) [Assessed Amount [Owner's Estimated True Cash Value entative Taxable Value 327,100 55f:d 19 X57. 7Y0 274,797 2026 2. PROTEST OF CLASSIFICATION (Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance with section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on that property's status as a homeowner's principal residence or qualified agricultural property.) Classification of property on this year's assessment roll: 401 Classification should be: (Please check one of the following) OO Agricultural OJ Industrial Timber Cutover [Outility (Personal Property Only) 0 commercial [J Residential [Cpevelopmental 3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY (If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural property, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) Percent qualified agricultural exemption requested by Owner: (Enter 100 if full Percent qualified agricultural exemption granted by assessor: (Enter 0 if exemption is denied) exemption requested) 4. REASON FOR PROTEST State reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or qualified agricultural property exemption. FRY LED By Twp. + Re [eerT SuppoRT + Afe ATT 4erg) WL 203%), TAGéLE WLvz: DISRIGNED of Tisle of Syie/7ranswip b IR2,960 (315,057 Fer LISTING + LATIoNA LE, psf RAL fT 200 (F . ASSESSMENT | YpLER EST TES JeFhecittnnl/ loc 6 £ UPCRIDES pesbe) Ta SELL. (OPIZ. wil ud - ys N < CERTIFICATION Date 03/04/2026 Signature Phone Number Address [74 ] (0527 Wi] sachet) #5957 | 2os 703-7077 www.michigan.gov/treasury
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Michigan Department of Treasury Form 618, Page 2 FOR BOARD OF REVIEW USE ONLY INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. Petition Number Parcel Code 1 4703-09-300-022 1. ASSESSED VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below. Denied O Assessed Value Changed From: f) o: [ | Record of Vote - Board or three member committee of board Nn i . [J - YES s a Chairperson: Yes [] no pr Member: [KX] [J no Member: [BX ves [1 wn tal Reason for Board Action: Denes, ef\eds ne leek J We If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at P.0.Box 30232, Lansing, Mi. 48909. Commercial Real,
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-002502 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Respondent Files Document Type: Attachments to Answer Attachment File Name: Johnson L-4035 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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& STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR Craig L. Johnson ; MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No.26-002502 Township of Deerfield , Respondent(s) PROOF OF SERVICE Mary Hudson states that on 07-13-26 he/she [Name of person serving/mailing petition] [date of service] served a copy of the answer relative to the above-captioned matter upon: [Provide name and address of the party/people being served] Craig L. Johnson cmjohnson92@yahoo.com Phases this [Signature of pgfson who is serving/mailing copy] Mery Husson lazy Huson] [Print/type name of perdon serving/mailing copy] 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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-002502 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Respondent Files Document Type: Proof of Service: Misc Documents Attachment File Name: Proof of Service-Johnson Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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ARCHIVED *** Information herein deemed reliable but not guaranteed*** LIVINGSTON County: DEERFIELD TOWNSHIP Jurisdiction: Printed on Parcel Number: 4703-09-300-022 247,170C 276,100 226,000 50,100 2023 259,528C 302,600 247,100 55,500 2024 267,573C 298,200 233,200 65,000 2025 274,797C 327,100M 327,100 247,100 80,000 2026 Taxable Value Tribunal/ Other Board of Review Assessed Value Building Value Land Value Year * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason Value ACREAGE TABLE 'A' 10.010 Acres 15,989 100 160,050 10.01 Total Acres Total Est. Land Value = 160,050 Land Value Estimates for Land Table 00000.DEFAULT NEIGHBORHOOD SHE 08/07/2024 DESK REVIE TAM 03/22/2021 SITE VISIT TAM 12/06/2017 INSPECTED Who When What Level Rolling Low High Landscaped Swamp Wooded Pond Waterfront Ravine Wetland Flood Plain X Topography of Site Dirt Road Gravel Road Paved Road Storm Sewer Sidewalk Water Sewer Electric Gas Curb Street Lights Standard Utilities Underground Utils. X X Public Improvements Vacant Improved X The Equalizer. Copyright (c) 1999 - 2009. Licensed To: Township of Deerfield , County of Livingston, Michigan Comments/Influences SEC 9 T4N R5E COM S 1/4 COR, TH N 2326.49 FT TO POB, TH N89*59'09"W 1317.8 FT, TH N00*07'46"E 331 FT TO POINT ON SAID E/W 1/4 LINE; TH S89*59'09"E 1317.77 FT; TH S 331 FT TO POB 10.01 AC PAR E SPLIT 6/94 FROM 004 Tax Description JOHNSON CRAIG & MARY 10227 WHITE RD LINDEN MI 48451-9607 Owner's Name/Address 10227 WHITE RD Property Address 2026 Est TCV 654,212 TCV/TFA: 267.46 MAP #: CLOSED 07-008 03/26/2007 NEW HOME/GAR P.R.E. 100% 05/26/2021 CLOSED 07-025 07/12/2007 POLE BARN W/CONCRETE FLOOR School: HARTLAND CONSOLIDATED SCHS Status Number Date Building Permit(s) Zoning: A-2 (* Class: RESIDENTIAL-IMPROV 100.0 DEED 2006-14465 03-ARM'S LENGTH WD 07/20/2006 145,000 SPRAGUE JASON SONDEY ROBERT D 100.0 DEED 2007-10959 03-ARM'S LENGTH WD 03/19/2007 155,000 KLINE DOUGLAS R SPRAGUE JASON 0.0 DEED 2012--00277 21-NOT USED/OTHER WD 01/17/2012 0 KLINE DOUGLAS R. & CORI L. KLINE DOUGLAS R 100.0 PROPERTY TRANSFER 2021-020607 03-ARM'S LENGTH WD 05/03/2021 445,000 JOHNSON CRAIG & MARY KLINE DOUGLAS R & CORI L Prcnt. Trans. Verified By Liber & Page Terms of Sale Inst. Type Sale Date Sale Price Grantee Grantor 07/13/2026
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ARCHIVED Class: C +15 Effec. Age: 18 Floor Area: 2,446 Total Base New : 521,763 E.C.F. Total Depr Cost: 427,850 X 1.120 Estimated T.C.V: 479,192 Cost Est. for Res. Bldg: 1 Single Family COLONIAL Cls C 15 Blt 2007 (11) Heating System: Forced Heat & Cool Ground Area = 1908 SF Floor Area = 2446 SF. Phy/Ab.Phy/Func/Econ/Comb. % Good=82/100/100/100/82 Building Areas Stories Exterior Foundation Size Cost New Depr. Cost 1 Story Siding Basement 1,018 2 Story Siding Basement 538 1 Story Siding Overhang 352 Total: 385,858 316,407 Other Additions/Adjustments Basement Living Area 485 17,901 14,679 Plumbing 3 Fixture Bath 2 9,400 7,708 2 Fixture Bath 1 3,145 2,579 Extra Sink 3 2,882 2,363 Separate Shower 1 1,375 1,127 Ceramic Tub Alcove 1 774 635 Water/Sewer 1000 Gal Septic 1 4,921 4,035 Water Well, 200 Feet 1 11,088 9,092 Porches WCP (1 Story) 690 24,812 20,346 CCP (1 Story) 224 6,415 5,260 CSEP (1 Story) 216 9,880 8,102 Garages Class: C Exterior: Siding Foundation: 42 Inch (Unfinished) Base Cost 506 23,008 18,867 Common Wall: 1 Wall 1 -2,717 -2,228 Door Opener 1 553 453 <<<<< Calculations too long. See Valuation printout for complete pricing. >>>>> Carport Area: Roof: Bsmnt Garage: Year Built: 2007 Car Capacity: 2 Class: C Exterior: Siding Brick Ven.: 0 Stone Ven.: 0 Common Wall: 1 Wall Foundation: 42 Inch Finished ?: Auto. Doors: 1 Mech. Doors: 0 Area: 506 % Good: 0 Storage Area: 0 No Conc. Floor: 0 (17) Garage WCP (1 Story) CCP (1 Story) CSEP (1 Story) 690 224 216 Type Area (16) Porches/Decks Interior 1 Story Interior 2 Story 2nd/Same Stack Two Sided Exterior 1 Story Exterior 2 Story Prefab 1 Story Prefab 2 Story Heat Circulator Raised Hearth Wood Stove Direct-Vented Gas 1 1 (15) Fireplaces Appliance Allow. Cook Top Dishwasher Garbage Disposal Bath Heater Vent Fan Hot Tub Unvented Hood Vented Hood Intercom Jacuzzi Tub Jacuzzi repl.Tub Oven Microwave Standard
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-002502 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Respondent Files Document Type: Attachments to Answer Attachment File Name: johnson record card 2026 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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ARCHIVED *** Information herein deemed reliable but not guaranteed*** LIVINGSTON County: DEERFIELD TOWNSHIP Jurisdiction: Printed on Parcel Number: 4703-09-300-022 247,170C 276,100 226,000 50,100 2023 259,528C 302,600 247,100 55,500 2024 267,573C 298,200 233,200 65,000 2025 274,797C 327,100M 327,100 247,100 80,000 2026 Taxable Value Tribunal/ Other Board of Review Assessed Value Building Value Land Value Year * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason Value ACREAGE TABLE 'A' 10.010 Acres 15,989 100 160,050 10.01 Total Acres Total Est. Land Value = 160,050 Land Value Estimates for Land Table 00000.DEFAULT NEIGHBORHOOD SHE 08/07/2024 DESK REVIE TAM 03/22/2021 SITE VISIT TAM 12/06/2017 INSPECTED Who When What Level Rolling Low High Landscaped Swamp Wooded Pond Waterfront Ravine Wetland Flood Plain X Topography of Site Dirt Road Gravel Road Paved Road Storm Sewer Sidewalk Water Sewer Electric Gas Curb Street Lights Standard Utilities Underground Utils. X X Public Improvements Vacant Improved X The Equalizer. Copyright (c) 1999 - 2009. Licensed To: Township of Deerfield , County of Livingston, Michigan Comments/Influences SEC 9 T4N R5E COM S 1/4 COR, TH N 2326.49 FT TO POB, TH N89*59'09"W 1317.8 FT, TH N00*07'46"E 331 FT TO POINT ON SAID E/W 1/4 LINE; TH S89*59'09"E 1317.77 FT; TH S 331 FT TO POB 10.01 AC PAR E SPLIT 6/94 FROM 004 Tax Description JOHNSON CRAIG & MARY 10227 WHITE RD LINDEN MI 48451-9607 Owner's Name/Address 10227 WHITE RD Property Address 2026 Est TCV 654,212 TCV/TFA: 267.46 MAP #: CLOSED 07-008 03/26/2007 NEW HOME/GAR P.R.E. 100% 05/26/2021 CLOSED 07-025 07/12/2007 POLE BARN W/CONCRETE FLOOR School: HARTLAND CONSOLIDATED SCHS Status Number Date Building Permit(s) Zoning: A-2 (* Class: RESIDENTIAL-IMPROV 100.0 DEED 2006-14465 03-ARM'S LENGTH WD 07/20/2006 145,000 SPRAGUE JASON SONDEY ROBERT D 100.0 DEED 2007-10959 03-ARM'S LENGTH WD 03/19/2007 155,000 KLINE DOUGLAS R SPRAGUE JASON 0.0 DEED 2012--00277 21-NOT USED/OTHER WD 01/17/2012 0 KLINE DOUGLAS R. & CORI L. KLINE DOUGLAS R 100.0 PROPERTY TRANSFER 2021-020607 03-ARM'S LENGTH WD 05/03/2021 445,000 JOHNSON CRAIG & MARY KLINE DOUGLAS R & CORI L Prcnt. Trans. Verified By Liber & Page Terms of Sale Inst. Type Sale Date Sale Price Grantee Grantor 07/13/2026
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ARCHIVED Class: C +15 Effec. Age: 18 Floor Area: 2,446 Total Base New : 521,763 E.C.F. Total Depr Cost: 427,850 X 1.120 Estimated T.C.V: 479,192 Cost Est. for Res. Bldg: 1 Single Family COLONIAL Cls C 15 Blt 2007 (11) Heating System: Forced Heat & Cool Ground Area = 1908 SF Floor Area = 2446 SF. Phy/Ab.Phy/Func/Econ/Comb. % Good=82/100/100/100/82 Building Areas Stories Exterior Foundation Size Cost New Depr. Cost 1 Story Siding Basement 1,018 2 Story Siding Basement 538 1 Story Siding Overhang 352 Total: 385,858 316,407 Other Additions/Adjustments Basement Living Area 485 17,901 14,679 Plumbing 3 Fixture Bath 2 9,400 7,708 2 Fixture Bath 1 3,145 2,579 Extra Sink 3 2,882 2,363 Separate Shower 1 1,375 1,127 Ceramic Tub Alcove 1 774 635 Water/Sewer 1000 Gal Septic 1 4,921 4,035 Water Well, 200 Feet 1 11,088 9,092 Porches WCP (1 Story) 690 24,812 20,346 CCP (1 Story) 224 6,415 5,260 CSEP (1 Story) 216 9,880 8,102 Garages Class: C Exterior: Siding Foundation: 42 Inch (Unfinished) Base Cost 506 23,008 18,867 Common Wall: 1 Wall 1 -2,717 -2,228 Door Opener 1 553 453 <<<<< Calculations too long. See Valuation printout for complete pricing. >>>>> Carport Area: Roof: Bsmnt Garage: Year Built: 2007 Car Capacity: 2 Class: C Exterior: Siding Brick Ven.: 0 Stone Ven.: 0 Common Wall: 1 Wall Foundation: 42 Inch Finished ?: Auto. Doors: 1 Mech. Doors: 0 Area: 506 % Good: 0 Storage Area: 0 No Conc. Floor: 0 (17) Garage WCP (1 Story) CCP (1 Story) CSEP (1 Story) 690 224 216 Type Area (16) Porches/Decks Interior 1 Story Interior 2 Story 2nd/Same Stack Two Sided Exterior 1 Story Exterior 2 Story Prefab 1 Story Prefab 2 Story Heat Circulator Raised Hearth Wood Stove Direct-Vented Gas 1 1 (15) Fireplaces Appliance Allow. Cook Top Dishwasher Garbage Disposal Bath Heater Vent Fan Hot Tub Unvented Hood Vented Hood Intercom Jacuzzi Tub Jacuzzi repl.Tub Oven Microwave Standard
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-002502 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Respondent Files Document Type: Attachments to Answer Attachment File Name: johnson record card 2026 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. 26-002502 Respondent’s Contact Information: Filer Type: Local Unit of Government Local Unit of Government: Township Of Deerfield (LIVINGSTON) 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 Tamara M.I. A Last Name Mattioli Firm Name (if any) Deerfield Township Address (No., Street, P.O. Box or Rural Route) 4492 Center Rd. City or Town Linden State Michigan ZIP Code 48451 Telephone Number 517-546-8760 E-mail Address assessor@deerfieldtwp.org Subject Property Information: 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. N/A Does the subject property have a principal residence exemption of 50% or more? Yes
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Please Explain Your Answer to this Appeal: The true cash value (TCV) reflected on the assessment roll was established based on arms-length sales that occurred from 4-1-23 to 3-31-25. Additional market evidence may be submitted in the future to support the TCV as of December 31, 2025. Jurisdictional Issues: IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES: Did Petitioner protest the assessment at a Board of Review? Yes If Yes, check which Board of Review Petitioner attended: March If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? *Submit a copy of the Notice of Assessment with the Answer. If the July or December Board of Review revised the assessment(s) at issue, did it have authority? If yes, please cite the Board’s authority? Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No If yes, please explain Is Petitioner appealing from a State Tax Commission Order? No If yes, when was it issued? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE: When was the Notice of Uncapping issued? Under what statutory section was the taxable value uncapped?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Valuation Information: Parcel Identification Number: 4703-09-300-022 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 327100 Current Taxable Value as established by the Board of Review: 274797 What do you believe is the fair market value? 654200 What do you believe is the taxable value? 274797 Electronic Signature *Typing your name below will serve as your signature Respondent’s Signature: /s/ Tamara Mattioli Attorney or Authorized Agent’s Signature: /s/
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Craig L Johnson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002502 Township Of Deerfield, Respondent. ORDER OF PARTIAL DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner is appealing assessments for prior tax years and the Tribunal has no authority over those assessments under MCL 205.735a, as the petition was not timely filed.1 Further, the Tribunal also has no authority over those assessments, as the facts alleged do not establish that the assessments were the result of a clerical error (i.e., “an error of a transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., “an erroneous belief, which is shared and relied on by both parties”).2 Rather, the facts alleged indicate a valuation dispute that does not involve the correction of a clerical error or mutual mistake of fact. Therefore, IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The appeal shall continue for the 2026 tax year(s) only. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: June 29, 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 Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 2 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Craig L Johnson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002502 Township Of Deerfield, Respondent. ORDER OF PARTIAL DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner is appealing assessments for prior tax years and the Tribunal has no authority over those assessments under MCL 205.735a, as the petition was not timely filed.3 Further, the Tribunal also has no authority over those assessments, as the facts alleged do not establish that the assessments were the result of a clerical error (i.e., “an error of a transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., “an erroneous belief, which is shared and relied on by both parties”).4 Rather, the facts alleged indicate a valuation dispute that does not involve the correction of a clerical error or mutual mistake of fact. Therefore, IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The appeal shall continue for the 2026 tax year(s) only. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: June 29, 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 Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 4 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).
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GRETCHEN WHITMER
GOVERNOR
STATE OF MICHIGAN
LANSING
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
RECEIVED
MAY 2 8 2026
MICHIGAN TAX TRIBUNAL
MARLON |, BROWN, DPA
DIRECTOR
PROPERTY TAX APPEAL PETITION FORM
VALUATION / UNCAPPING
Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricufiural Exemption, Other
Exemptions, Special Assessments, or Non-Property tax disputes.
Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the natice 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
ME
Last Name/Company Name
Craig
L
Johnson
Mailing Address (No., Street, P.O. Box or Rural Route)
10227 White Rd
City or Town
State
ZIP Code
Linden
Ml
48451
Telephone Number 205 908 7077
Email Address (do not enter unlass you want MTT to send all correspondence via ematl)
cmjohnson92@yahoco.com
Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information
First Name
Last Name
Firm 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 alt correspondence via emai)
Section 3: Subject Property Information use the multiple parce! form for additional, contiguous parcels.
How many parcels are you
if you are appeaiing more than one parce, are they contiguous or adjoining?
appealing?
[7 ves*
[1] No
**1f No, you must file separate appeals for each parcel
Property Address (No., Street)
10227 White Rd
City or Town
County 4 .
State
2iP Coda
Linden
Livingston
Mi
48451Page 2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Check which of the following you are appealing (cnec an that apply)
{4 True Cash and Taxable Value
{7} Taxable Value Only (calculation)
[7] Uncapping of Taxable Value
Section 5: Explain the Reason for this Appeal
Protest of Assessment and Taxable values along with supportive documentation presented
and denied by BOR with stated reason as "reflects market value".
I believe the records
| provided (comps provided by both the Twp. and my Real Estate agent,
MLS fisting and sale price, needed repairs backed up by appraisal and inspection reports)
show that the property was overvalued at time of sale (uncapping) and again in the Valuation
report of Mar. 2026. This resulted in an inflated taxable value for 2022 which was then
subjected to the annual IRP's for 2023 through 2026. Recalculation of the values was also
recorded on the records provided.
| respectfully disagree with the findings of the BOR and would appreciate the opportunity for
review with the Tribunal.
Thank you for your consideration.
Section 6: Jurisdictional Issues
Did you protest the assessment at a Board of Review (BOR)? Zz Yes
[Hl] No
if Yes, check which BOR you attended:
March
[HE] July
[] Dacember
if No, please chack tha applicable reason(s):
[WI] Not required to attend
[i] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)
[ll] Appealing within 35 days of State Tax Commission Order
0 Appealing within 36 days of receipt of Notice of Uncapping
7 other
If you checked “other” above, explain:
Year(s) under appeal: 2022Page 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information ruse the multiple parcei form for additional, contiguous parcels. Pi I Number: ereelNmReE 4703 09 300 022 Classification of Property: Real] Parsonal id (check one) Agriculturai fT] Commercial J Industria [J Residentia! #4 Timber-Gutover [1 Developmental J Utitity [ (check one) Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: by the Board of Review: 327, 100 274,797 What do you believe is the fair market value (also known as true cash value)? 554,212 What do you beileve is the assessed value? (multiply
Page 4
S
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Craig L Johnson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002502 Township Of Deerfield, 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 29, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Craig L Johnson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002502 Township Of Deerfield, 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 29, 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.
Read document text excerpt
Page 1
GRETCHEN WHITMER
GOVERNOR
STATE OF MICHIGAN
LANSING
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
RECEIVED
MAY 2 8 2026
MICHIGAN TAX TRIBUNAL
MARLON |, BROWN, DPA
DIRECTOR
PROPERTY TAX APPEAL PETITION FORM
VALUATION / UNCAPPING
Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricufiural Exemption, Other
Exemptions, Special Assessments, or Non-Property tax disputes.
Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the natice 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
ME
Last Name/Company Name
Craig
L
Johnson
Mailing Address (No., Street, P.O. Box or Rural Route)
10227 White Rd
City or Town
State
ZIP Code
Linden
Ml
48451
Telephone Number 205 908 7077
Email Address (do not enter unlass you want MTT to send all correspondence via ematl)
cmjohnson92@yahoco.com
Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information
First Name
Last Name
Firm 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 alt correspondence via emai)
Section 3: Subject Property Information use the multiple parce! form for additional, contiguous parcels.
How many parcels are you
if you are appeaiing more than one parce, are they contiguous or adjoining?
appealing?
[7 ves*
[1] No
**1f No, you must file separate appeals for each parcel
Property Address (No., Street)
10227 White Rd
City or Town
County 4 .
State
2iP Coda
Linden
Livingston
Mi
48451Page 2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Check which of the following you are appealing (cnec an that apply)
{4 True Cash and Taxable Value
{7} Taxable Value Only (calculation)
[7] Uncapping of Taxable Value
Section 5: Explain the Reason for this Appeal
Protest of Assessment and Taxable values along with supportive documentation presented
and denied by BOR with stated reason as "reflects market value".
I believe the records
| provided (comps provided by both the Twp. and my Real Estate agent,
MLS fisting and sale price, needed repairs backed up by appraisal and inspection reports)
show that the property was overvalued at time of sale (uncapping) and again in the Valuation
report of Mar. 2026. This resulted in an inflated taxable value for 2022 which was then
subjected to the annual IRP's for 2023 through 2026. Recalculation of the values was also
recorded on the records provided.
| respectfully disagree with the findings of the BOR and would appreciate the opportunity for
review with the Tribunal.
Thank you for your consideration.
Section 6: Jurisdictional Issues
Did you protest the assessment at a Board of Review (BOR)? Zz Yes
[Hl] No
if Yes, check which BOR you attended:
March
[HE] July
[] Dacember
if No, please chack tha applicable reason(s):
[WI] Not required to attend
[i] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)
[ll] Appealing within 35 days of State Tax Commission Order
0 Appealing within 36 days of receipt of Notice of Uncapping
7 other
If you checked “other” above, explain:
Year(s) under appeal: 2022Page 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information ruse the multiple parcei form for additional, contiguous parcels. Pi I Number: ereelNmReE 4703 09 300 022 Classification of Property: Real] Parsonal id (check one) Agriculturai fT] Commercial J Industria [J Residentia! #4 Timber-Gutover [1 Developmental J Utitity [ (check one) Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: by the Board of Review: 327, 100 274,797 What do you believe is the fair market value (also known as true cash value)? 554,212 What do you beileve is the assessed value? (multiply
Page 4
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.