Crystalaire LLC, Petitioner V Township Of Lake, Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Crystalaire LLC, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000209

Township Of Lake,

Respondent.

ORDER OF DISMISSAL

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

Petitioner is not appealing "a final decision, finding, ruling, determination, or order of an 

agency relating to assessment, valuation, rates, special assessments, allocation, or 

equalization, under the property tax laws of this state,” and the Tribunal therefore has 

no authority to hear the appeal or grant the relief requested. See MCL 205.731 and 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal.

Page 2

MTT Docket No. 26-000209

Page 2 of 6

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

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

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

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

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: March 6, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Crystalaire LLC, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000209

Township Of Lake,

Respondent.

ORDER OF DISMISSAL

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

Petitioner is not appealing "a final decision, finding, ruling, determination, or order of an 

agency relating to assessment, valuation, rates, special assessments, allocation, or 

equalization, under the property tax laws of this state,” and the Tribunal therefore has 

no authority to hear the appeal or grant the relief requested. See MCL 205.731 and 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal.

Page 4

MTT Docket No. 26-000209

Page 4 of 6

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

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

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

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

record on appeal. There

Page 5

ST

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Organization 

First Name

Michael

M.I.

F

Last Name/Company Name

Crystalaire, LLC

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

2000 Brush St

Suite 440

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

313-596-3634

Fax Number

E-mail Address

WF77MFH@fellc.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

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.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

327 Crystal Drive

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Frankfort

Michigan

49635

Taxing Authority (City or Township)

Township Of Lake (LAKE)

County 

Lake

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

Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

Notified by Lake Township that our property assessed value was never adjusted for the removal of the marina. 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2021,2022,2023

Did you protest the assessment at a Board of Review (BOR)? No

If Yes, check which BOR you attended AND upload the BOR decision: 

If No, check the applicable reason(s):

Assessment Change Notice was not sent to Petitioner

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

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

Parcel Identification Number: 10-10-180-003-06

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

1527800

Current Taxable Value as established by the BOR:

1405369

What do you believe is the fair market value (also known as True Cash Value)?

2951440 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

1475720

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

1405369

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

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?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the 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, 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 $25.00 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 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Crystalaire, LLC

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

Crystalaire LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000209

Township Of Lake,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: March 6, 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

Crystalaire LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000209

Township Of Lake,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: March 6, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

slop 

Treasury 

L-4155 

Notice by Owner of Property Incorrectly Reported 

or Omitted From Assessment Roll 

This form is issued under authority of Section 211.154, MCL. 

PART 1: PROPERTY OWNER/AGENT SECTION 

File Number 

154- 

PROPERTY OWNER INFORMATION 

ATTORNEY OR AGENT INFORMATION (if applicable) 

Property Owner Name (First, Middle Initial, and Last) 

Name (First, Middle Initial, and Last) 

Crystalaire, LLC 

Street Address 

Street Address 

2000 BRUSH ST, SUITE 440 

City 

State 

| ZIP Code 

City 

State 

| ZIP Code 

DETROIT 

MI 

{48226 

E-mail Address 

Telephone Number 

E-mail Address 

Telephone Number 

alexisc@fellc.com 

3139610500 

PROPERTY AND ASSESSMENT ROLL INFORMATION 

County Where Property is Located 

Name of Assessing Unit (indicate City or Township) 

Village Name (if applicable) 

LAKE 

TOWNSHIP 

Parcel Code 

School District Name 

10-10-180-003-06 

FRANKFORT 

Property Classification 

XI] Real Residential 

J Real Agricultural 

J Personal Industrial 

[7] Personal Residential 

[C1] Real Industrial 

[| Real Developmental 

[1] Personal Commercial 

[] Personal Agricultural 

J Real Commercial 

J Real Timber-Cutover 

J Personal Utility 

J Special Roll (PA 198, PA 255, PA 189) 

ASSESSED VALUE 

TAXABLE VALUE 

Year(s) for Which Notice 

Assessed Value 

Requested 

Taxable Value 

Requested 

was Given 

on Assessment Roll 

Assessed Value 

on Assessment Roll 

Taxable Value 

2021 

1,686,900 

1,638,130 

1,295,690 

1,261,483 

2022 

1,778,300 

1,725,113 

1,338,447 

1,338,447 

2023 

1,527,800 

1,475,720 

1,405,369 

1,405,369 

PROPERTY OWNER/AGENT REASON FOR THIS NOTICE 

The Property Owner or Agent must provide a detailed explanation for requesting this change. Attach an additional page if necessary. 

Notified by Lake Township that our property assessed value was never adjusted for the removal of the marina. 

NOTICE OF PROPERTY OWNERSHIP 

Did the property that is indicated in this form change ownership during the time pericd starting with the earliest year for which a change 

is being requested, up to the present? 

J Yes 

No 

If Yes, insert the date the ownership changed: 

NOTICE OF PROPERTY OWNERSHIP 

| hereby certify that all the information contained within, and attached to, this application is true and accurate to the best of my 

knowledge, information and belief. 

Property Owner or Agent Signature 

Date 

NOTICE: THIS FORM WILL NOT BE PROCESSED IF THE FOLLOWING DOCUMENTATION IS NOT PROVIDED: 

Each form must include calculations showing how the proposed revision in assessed and taxable value was calculated. 

Personal Property: Include a copy of the original Form 632 (L-4175) or Form 5278 timely filed and date stamped by the local jurisdiction and a copy 

of the amended Form 632 (L-4175). 

Real Property: Include a copy of the record card showing that property was omitted from the record card, or that the property was included on the 

record card when 

it did not exist, or that an item on the record card was incorrect. 

For 

a 

complete 

list 

of 

items 

needed 

to 

process 

your 

application, 

review 

the 

“MCL 

211.154 

Checklist” 

online 

at 

www.michigan.gov/154 petitions. 

See page 2 for filing instructions for the property owner or agent. 

The assessor must complete and sign page 2, and submit the complete form to the Michigan Department of Treasury as 

directed.

Page 2

628, Page 2 of 2 

10-10-180-003-06 

Parcel Code from Page 

1 

FILING INSTRUCTIONS FOR PROPERTY OWNER OR AGENT 

When you have completed this form, send or carry one copy to your local assessor, who will complete the Assessor Sections 

below and file the fully completed form with the State Tax Commission (STC). The STC's jurisdiction under MCL 211.154 is limited 

to correcting assessments for the current assessment year (the year of discovery and disclosure to the STC) and two immediately 

preceding years. You may immediately submit a second copy of this form to the STC at the address on the bottom of this form. Your 

failure to do so by December 31 of the current calendar year may affect the STC's jurisdiction to consider all of the assessment years 

that you have included on this form. 

PART 1: ASSESSOR SECTION 

REAL AND PERSONAL PROPERTY INFORMATION 

1. 

Did the owner of the property complete and deliver a Form 632 (L-4175) Personal Property Statement or Form 5278 Eligible 

Manufacturing Personal Property Combined Document for each year that this notice covers, that was: 

1] Timely Filed? (Accepted as filed and used in determining the assessment that was confirmed by the Board of Review?) 

J Estimated/Not Filed? If estimated or not filed, indicate the year(s): 

2. 

Is this property assessed on the Industrial Facilities Tax Roll, the Commercial Facilities Tax Roll, the Technology Park Facilities 

Roll, the Neighborhood Enterprise Zone Roll, the Renaissance Zone or as an Act 189 of 1953? 

™ Yes 

No 

If Yes, specify the roll: 

ASSESSOR CONCURRENCE OR DISAGREEMENT 

[11 AGREE with this request for corrected Assessed Value and/or Taxable Value. 

J 

1 DO NOT AGREE with this request for corrected Assessed Value and/or Taxable Value. (The assessor who checks this box 

must submit an explanation below for not concurring with this request.) 

ASSESSOR EXPLANATION FOR CONCURRENCE OR DISAGREEMENT 

he yy Weelian 

ASSESSOR CERTIFICATION 

I hereby certify that all the information contained within, and attached to, this application is true and accurate to the best of my 

knowledge, information and belief. 

Date 

Assessor Signal 

yl 

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] 

; 

gi 

702 {a 

» 

— 

(x 

C 

> 

Assessor Name 

- 

Gone 

N- 

TR Vow 

Address (Number, Street, City, State and ZIP Code) 

5 

B55 

Seamte Honey 

L I 

S AN 

494-1 

Telephong Number, , 2 

o fe a 

E-mail Address 

23i- 

Gg, 

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Foo 

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Tel 

waded Cages A 

ASE ASN 

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= 

$ 

RETURN THE COMPLETED AND SIGNED FORM, AND ANY ATTACHMENTS, TO: 

STC Date Stamp 

Michigan Department of Treasury 

State Tax Commission 

PO Box 30471 

Lansing MI 48309 

www.michigan.gov/154 petitions

Page 3

Lake Township 

5153

Page 4

***

Page 5

Cl

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Organization 

First Name

Michael

M.I.

F

Last Name/Company Name

Crystalaire, LLC

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

2000 Brush St

Suite 440

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

313-596-3634

Fax Number

E-mail Address

WF77MFH@fellc.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

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.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

327 Crystal Drive

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Frankfort

Michigan

49635

Taxing Authority (City or Township)

Township Of Lake (LAKE)

County 

Lake

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

Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

Notified by Lake Township that our property assessed value was never adjusted for the removal of the marina. 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2021,2022,2023

Did you protest the assessment at a Board of Review (BOR)? No

If Yes, check which BOR you attended AND upload the BOR decision: 

If No, check the applicable reason(s):

Assessment Change Notice was not sent to Petitioner

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

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

Parcel Identification Number: 10-10-180-003-06

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

1527800

Current Taxable Value as established by the BOR:

1405369

What do you believe is the fair market value (also known as True Cash Value)?

2951440 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

1475720

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

1405369

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

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?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the 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, 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 $25.00 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 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Crystalaire, LLC

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.