Curtis Services, Petitioner V Township Of Geneva, 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 

Curtis Services, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003923 

 

Geneva Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that Petitioner was placed in 

default on October 22, 2024, because it failed to pay the fee required for the filing of the 

petition. On December 3, 2024, the Tribunal extended the time for Petitioner to cure the 

default by an additional 14 days and they have failed to respond. Petitioner has not 

complied with either order, and the latter stated that “failure to comply with this Order 

shall result in the dismissal of the case . . .” and referenced Grimm v Dep’t of Treasury.1 

In Grimm, the Michigan Court of Appeals summarized factors that the Tribunal should 

consider before imposing the sanction of dismissal. Those factors are: 

 

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) 

the degree of compliance with other parts of the court's orders; (6) 

attempts to cure the defect; and (7) whether a lesser sanction would better 

serve the interests of justice.2 

 

Here, Petitioner’s failure to comply with multiple orders has established a history of 

deliberate delay. As a result, giving careful consideration to the factors involved and 

considering all options in determining what sanction is just and proper, the Tribunal 

finds that dismissal is appropriate, and a lesser sanction would not be appropriate in 

light of Petitioner’s history of noncompliance in this case. 

 

Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

This Order resolves all pending claims in this matter and closes this case. 

 

 

 

1 Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

2 Id. at 149.

Page 2

MTT Docket No. 24-003923 

Page 2 of 2 

 

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. 

 

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. 

 

 

Entered: January 8, 2025 

 

 

By _____________________________ 

ejg 

 

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

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

Curtis Services,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003923

Township Of Geneva,

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.

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.

Page 2

MTT Docket No. 24-003923

Page 2 of 6

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: December 26, 2024

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 provide 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

Curtis Services,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003923

Township Of Geneva,

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

Page 4

MTT

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Page 1

RECEIVED 

NOV 9 1 2024 

\ 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNA 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. ___24-003923 

Section 1: Respondent’s Contact information 

269-352-8894 

First Name: 

M..: 

Last Name/Company Name/Unit of Government: 

Geneva Township 

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

County: 

62127 CR 380 

Van Buren 

City or Town: 

State: 

ZIP Code: 

Bangor 

MI 

49013 

Telephone Number: 

Fax Number: 

E-mail Address {do not enter unless you want MTT to send all correspondence via email): 

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

First Name: 

Michael 

Mi: 

Last Name: 

J 

Richmond 

Firm Name {if any): 

R & R Assessing inc 

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

269-352-8994 

6233 winddrift ave 

City or Town: 

State: 

ZIP Code: 

Kalamazoo 

Mi 

49009 

Telephone Number: 

Fax Number: 

mrichmondassessing@yahoo.com 

E-mail Address (do not enter unless you want MTT to send all correspondence via email): 

Section 3: Subject Property Information 

0 Yes 

[i] No 

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

0 Yes 

wi} No 

[2] Not Applicable 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another,

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The Parcel is assessed at fair market value. The law states that buildings on leased 

land, (including porches,decks, etc) be assessed on the real property roll to the owner of 

the improvements. This is EXACTLY how the parcel is assessed and taxed 

Section 5: Jurisdictional Issues 

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

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

[i] No 

If yes, check which BOR Petitioner attended: [yf March 

[J uly 

[7] December 

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

a No 

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

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

O No 

If yes, cite the Board's authority. 

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

[w]] No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[ves 

[Ano 

If so, what is the Issue date? 

{F PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at 

a BOR? [] Yes 

[I No 

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

[] July 

[] December 

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

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption ata BOR? [] Yes 

[]No 

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

[J July 

[] December 

Tax Year(s) denied: 

List the date the exemption was denied: 

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

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

v 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Parcel Identification Number: 

80-09-995-024-00 

Classification of Property: 

Real 

Personal 

(check one) 

vi 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

$2,400 

Current Taxable Value as established by the BOR: 

$2,400 

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

$4,800 

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

$2,400 

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

$2,400 

Signature 

*required

Page 4

Hier Doprmantof as, 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under ihe authority of P.A, 206 of 1893, Sec. 211.24 (¢) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. 

FROM: NANCY WHALEY 

PARCEL IDENTIFICATION 

GENEVA TOWNSHIP SUPERVISOR 

: 

_00.005-094. 

63133 16TH AVE 

PARCEL NUMBER: 

80-09-995-024-00 

BANGOR MI 49013 

PROPERTY ADDRESS: 

68TH ST LOT# 24 

SOUTH HAVEN, MI 49080 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE EXEMPTION 

CURTIS SERVICES 

% Exempt As "Homeowners Principal Residence”: 

00% 

MEADOWBROOK ESTATES LLC 

% Exon As "Qualified reroute Property”: 

00% 

4655 W CHASE AVE 

% Exempt As "MBT Industrial Personal”: 

00% 

LINCOLNWOOD IL 60712 

% Exempt 

As "MBT Commercial Personal: 

00% 

Exempt As "Qualified Forest

Page 5

i 

PRR

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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 

Curtis Services, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003923 

 

Geneva Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

On November 7, 2024, Petitioner filed a letter in response to the Tribunal’s October 22, 

2024 Order of Default. 

 

The Tribunal has considered the response and the case file and finds that Petitioner 

was held in default because insufficient filing fees were submitted with Petitions filed on 

or around July 23, 2024.1 Petitioner sought by letter to explain that the Tribunal advised 

Petitioner’s authorized representative by phone of the need to pay only the contiguous 

parcel fee of $25.00. However, the Tribunal cannot rely on purported advice from a 

Tribunal representative over the Tribunal Rules. TTR 267(3)(a) states in part: “If the 

petition contains multiple, contiguous parcels of property owned by the same person, 

there is an additional $25.00 fee for each additional parcel . . ..” (Emphasis added.) 

Petitioner filed separate appeals rather than a single petition and contiguous parcel 

forms. More importantly, the lack of common ownership of the parcels in the Petitions 

filed on July 23, 2024 disallows use of the contiguous parcel rule for a lower petition 

filing fee under TTR 267(3)(a). 

 

However, given Petitioner’s response to the default, the nature of Petitioner’s initial filing 

and letter, and the confusion, the Tribunal finds it is within its discretion to waive the 

requirement that Petitioner file a motion or pay a motion fee as a requirement to set 

aside the default in this case.2 Petitioner must still pay the separate Petition filing fees. 

 

Although Petitioner responded to the Order of Default, their attempt to cure is 

incomplete because Petitioner failed to pay the full Petition filing fee. Though the 

Tribunal finds an extension of time to cure the default appropriate, Petitioner’s failure to 

comply with Tribunal orders and its Rules of Practice and Procedure has established a 

history of deliberate delay that would justify dismissal of the case for failure to timely 

comply with this Order.3 Therefore, 

 

 

1 The Order further stated, “Failure to comply with this Order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

2 TTR 231. 

3 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010).

Page 2

MTT Docket No. 24-003923 

Page 2 of 2 

 

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: pay the remaining $75.00 Petition filing fee. The foregoing must be filed with 

the Tribunal within 14 days of the entry of this Order.4 

 

Failure to comply with this Order may result in the dismissal of the case, as provided by 

TTR 231.5 

 

 

 

Entered: December 3, 2024 

 

 

By _____________________________ 

bw 

 

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 provide by those parties, attorneys, or authorized 

representatives. 

 

By: Tribunal Clerk 

 

4 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 219(5). 

5 See also MCL 205.732.

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Page 1

POLTER 

LAW GROUP 

RECEIVED 

LICENSED IN MICHIGAN AND NEW YORK 

NOV 0 7 2024 

MICHIGAN TAX TRIBUNAL 

November 4, 2024 

SOM — MTT 

POB 30232 

Lansing, M1 48909 

Re: 

South Haven, Geneva Twp. — 68 St. (SC Division) 

Docket #s: 24-003923, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 

41,42 

To whom it may conceti, 

Please be advised that Pm in receipt of the above referenced multiple Orders of Default (see 

copies enclosed). 

Before 

I cure, however, I wish to bring to the Tribunal’s attention the cover letter originally 

attached with this multiple property tax appeal petition on or about Tuly 22, 2024 (see copy enclosed). 

In shott, I specifically discussed this matter with Julie, and she advised that in fact because 

these are contiguous propetties, there would no need for separate $125 fees but that so long as 

1 

remitted the $125 once and then $25 per contiguous propetty, that would be sufficient to cover the 

TTR 267 fees accordingly. 

Befote I move ahead and perhaps remit additional fees I must know whether an agent at MFT 

ignored my covet letter altogether and therefore erroneously issued these Orders of Default, ot s/ 

in fact reviewed my cover letter and still objected to my premise believing that regardless these are still 

cach due the $125 fee, and if so, I would appreciate the basis for such objection. 

he 

1 further respectfully request that before the ‘Tribunal requires my motioning to set aside 

default as this submission will likely not be viewed or reviewed within the allotted 14-day tinieframe 

to avoid such requirement, that it allow me an additional 14 days aiter a decision 1s rendered on this 

letter submission within which to cure the matter, thus obviating the need for 

a formal set-aside 

motion and the cost and time associated thereto. 

Respectfully,

Page 2

POLTER LAW GROUP 

LICENSED IN MICHIGAN AND NEW YORK 

July 22, 2024 

SOM — MTT 

POB 30232 

Lansing, MI 48909 

Re: 

Multi residential property tax appeals (South Haven, Geneva Twp. — 68 St.) 

To whom it may concesn, 

Enclosed please find twenty-eight (“28”) residential property tax appeals along with fee 

($125, plus 27 x $25 for a total of $675). Be advised that I confirmed with Julie at your offices 

regarding the accurate fees. Seeing as these are “technically” contiguous, the requisite filing fees are 

enclosed. All the enclosed appeals relate to the same street address, only with multiple contiguous 

patcel/lot numbers (equivalent to mobile home park or bungalow colony). 

Sincgrely, Aol 

“Stephen Polter, JD, MBA

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Weiss, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

\Y 

MTT Docket No. 24-003941 

Township Of Geneva, 

Respondent. 

ORDER OF DEFAULT 

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

Petitioner did not pay the required fee for the filing of the petition. See TTR 267. 

Because of this, the appeal is not properly pending. Petitioner must pay the required fee 

for the filing of the petition within 14 days of the entry of this Order. A filing fee calculator 

can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the payment 

may not be made via e-filing. 

Therefore, 

IT IS ORDERED that Petitioner is HELD IN DEFAULT. 

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this Order.i 

Failure to comply with this Order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee). 

) 

By: 

= alice La 

an 

H al 

Entered: October 22, 2024 

Patricia L. Halm, Tribunal Chair

Page 4

POLTER LAW GROUP 

2600 W. BIG BEAVER, SUITE L100 

| TROY, MI 48084 

B95633.08 

stamps] 

us 0 

Lk 

FRSTATRSL 

0635000226838. 

FROM 4808. 

59563309

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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 

Curtis Services, 

 

 

MICHIGAN TAX TRIBUNAL 

 

 

Petitioner, SMALL CLAIMS DIVISION 

 

 

 

 

 

 

 

v 

 MTT Docket No. 24-003923 

Geneva Township, 

 

 

Respondent. 

 

ORDER VACATING ORDER EXTENDING DEFAULT 

 

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

Tribunal entered an Order Extending Default on November 15, 2024. The Tribunal erred 

in the entry of that Order. Therefore, 

 

IT IS ORDERED that the Order Extending Default is VACATED. 

 

 

 

By ________________________________ 

 

 

 

 

 

 

 Patricia L. Halm, Tribunal Chair 

Entered: November 15, 2024 

kac 

 

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

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

Curtis Services, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003923 

Township Of Geneva,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

The Tribunal has considered the file in the above-captioned case and finds that it 

entered an order holding Petitioner in default on October 22, 2024.1 Petitioner was 

required to cure the default within 14 days. Petitioner has had ample time to comply, yet 

has failed to respond or submit the required filings. Though the Tribunal finds an 

extension of time to cure the default appropriate, Petitioner’s failure to comply with 

Tribunal orders and its Rules of Practice and Procedure has established a history of 

deliberate delay that would justify dismissal of the case for failure to timely comply with 

this Order.2 Therefore,

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED.

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file the documentation and/or petition filing fee required by the October 22, 

2024 default order, (2) file a Motion to Set Aside Default, (3) pay the $25.00 Motion fee, 

and (4) file proof the Motion and a copy of the documentation and/or petition filing fee 

were served on Respondent. The foregoing must be filed with the Tribunal within 14 

days of the entry of this Order.

Failure to comply with this Order may result in dismissal of the case, as provided by 

TTR 231.3 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 15, 2024

1 The Order further stated, “Failure to comply with this Order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

3 See also MCL 205.732.

Page 2

MTT Docket No. 24-003923

Page 2 of 6

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 provide 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

Curtis Services, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003923 

Township Of Geneva,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

The Tribunal has considered the file in the above-captioned case and finds that it 

entered an order holding Petitioner in default on October 22, 2024.4 Petitioner was 

required to cure the default within 14 days. Petitioner has had ample time to comply, yet 

has failed to respond or submit the required filings. Though the Tribunal finds an 

extension of time to cure the default appropriate, Petitioner’s failure to comply with 

Tribunal orders and its Rules of Practice and Procedure has established a history of 

deliberate delay that would justify dismissal of the case for failure to timely comply with 

this Order.5 Therefore,

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED.

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file the documentation and/or petition filing fee required by the October 22, 

2024 default order, (2) file a Motion to Set Aside Default, (3) pay the $25.00 Motion fee, 

and (4) file proof the Motion and a copy of the documentation and/or petition filing fee 

were served on Respondent. The foregoing must be filed with the Tribunal within 14 

days of the entry of this Order.

Failure to comply with this Order may result in dismissal of the case, as provided by 

TTR 231.6 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 15, 2024

4 The Order further stated, “Failure to comply with this Order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

5 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

6 See also MCL 205.732.

Page 4

MTT Docket No. 24-003923

Page 4 of 6

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 5

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

Curtis Services, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003923 

Township Of Geneva,

Respondent.

ORDER EXTENDING TIME FOR

Page 6

MT

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

Curtis Services,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003923

Township Of Geneva,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not pay the full required fee for the filing of the petition. See TTR 267. As 

such, the appeal is not properly pending. Petitioner must pay the additional fee amount 

required for the filing of the petition within 14 days of the entry of this Order. A filing fee 

calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the 

payment may not be made via e-filing.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this Order.i 

Failure to comply with this Order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: October 22, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003923

Page 2 of 4

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

i “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 219(5)

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

Curtis Services,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003923

Township Of Geneva,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not pay the full required fee for the filing of the petition. See TTR 267. As 

such, the appeal is not properly pending. Petitioner must pay the additional fee amount 

required for the filing of the petition within 14 days of the entry of this Order. A filing fee 

calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the 

payment may not be made via e-filing.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this Order.ii 

Failure to comply with this Order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: October 22, 2024

Patricia L. Halm, Tribunal Chair

Page 4

MTT Docket No. 24-003923

Page 4 of 4

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

ii “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business

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

24-003915 - $125.00

24-003916 - $125.00

24-003917 - $125.00

24-003919 - $125.00

24-003920 - $125.00

24-003921 - $125.00

24-003922 - $125.00

24-003923 - $50.00

24-003924 - $0.00

24-003925 - $0.00

24-003926 - $0.00

24-003927 - $0.00

24-002928 - $0.00

24-003929 - $0.00

24-003930 - $0.00

24-003931 - $0.00

24-003932 - $0.00

24-003933 - $0.00

24-003934 - $0.00

24-003935 - $0.00

24-003936 - $0.00

24-003937 - $0.00

24-003938 - $0.00

24-003939 - $0.00

24-003941 - $0.00

24-003942 - $0.00

Page 2

8 ¥ ) 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

First Name 

MLL 

Last Name/Company Name 

Curtis Services 

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

68th St., Lot 24 

City or Town 

State 

ZIP Code 

South Haven 

Mi 

49090 

Telephone Number 

Fax Number 

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

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

| 

First Name 

M.1. 

Last Name 

Stephen 

Polter 

mem Bolter Law Group 

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

2600 W Big Beaver, Ste L100 

City or Town 

State 

ZIP Code 

Troy 

MI 

48084 

Telephone Number 

Fax Number 

2482136800 

2482136801 

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

spolter@polterlaw.com 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [] ves* 

[] No** 

appealing? 

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

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

True Cash and Taxable Value 

[1 Poverty Exemption 

[1 Taxable Value Only (calculation) 

[1 Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

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

{J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Incomparable with other similarly situated properties (deck) 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

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

Yes 

[i] No 

If Yes, check which BOR you attended AND attach the BOR decision: [r%] March 

a July 

[I] December 

If No, check the applicable reason(s): 

[} 

Not required to attend 

[I] Assessment Change Notice was not received by Petitioner 

[|] 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

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multipte parce! form for additional, contiguous parcels. 

Parcel identification Number: 

80-09-995-024-00 

Classification of Property: 

Real 

Personal 

(check one) 

¥M 

0 

Agricuitural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

[A 

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

2400 

Current Taxable Value as established by the BOR: 

2400 

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

2400 

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

1200 

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

Section 8: Classification Information *onty the Mi Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel identification Number: 

80-09-995-024-00 

Current ClassHication of Property as established by Board of Review: 

Real 

Personal 

{check one} 

rv 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

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

Page 5

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

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

£1 ves 

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

[J ves 

[J No 

if you answered yes to either or both of the above questions, you are not required to pay any

Page 6

Mi

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

Curtis Services,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003923

Township Of Geneva,

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 279. 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 22, 2024

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 provide 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

Curtis Services,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003923

Township Of Geneva,

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 279. 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 22, 2024

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 provide 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

24-003915 - $125.00

24-003916 - $125.00

24-003917 - $125.00

24-003919 - $125.00

24-003920 - $125.00

24-003921 - $125.00

24-003922 - $125.00

24-003923 - $50.00

24-003924 - $0.00

24-003925 - $0.00

24-003926 - $0.00

24-003927 - $0.00

24-002928 - $0.00

24-003929 - $0.00

24-003930 - $0.00

24-003931 - $0.00

24-003932 - $0.00

24-003933 - $0.00

24-003934 - $0.00

24-003935 - $0.00

24-003936 - $0.00

24-003937 - $0.00

24-003938 - $0.00

24-003939 - $0.00

24-003941 - $0.00

24-003942 - $0.00

Page 2

8 ¥ ) 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

First Name 

MLL 

Last Name/Company Name 

Curtis Services 

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

68th St., Lot 24 

City or Town 

State 

ZIP Code 

South Haven 

Mi 

49090 

Telephone Number 

Fax Number 

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

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

| 

First Name 

M.1. 

Last Name 

Stephen 

Polter 

mem Bolter Law Group 

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

2600 W Big Beaver, Ste L100 

City or Town 

State 

ZIP Code 

Troy 

MI 

48084 

Telephone Number 

Fax Number 

2482136800 

2482136801 

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

spolter@polterlaw.com 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [] ves* 

[] No** 

appealing? 

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

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

True Cash and Taxable Value 

[1 Poverty Exemption 

[1 Taxable Value Only (calculation) 

[1 Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

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

{J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Incomparable with other similarly situated properties (deck) 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

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

Yes 

[i] No 

If Yes, check which BOR you attended AND attach the BOR decision: [r%] March 

a July 

[I] December 

If No, check the applicable reason(s): 

[} 

Not required to attend 

[I] Assessment Change Notice was not received by Petitioner 

[|] 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

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multipte parce! form for additional, contiguous parcels. 

Parcel identification Number: 

80-09-995-024-00 

Classification of Property: 

Real 

Personal 

(check one) 

¥M 

0 

Agricuitural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

[A 

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

2400 

Current Taxable Value as established by the BOR: 

2400 

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

2400 

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

1200 

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

Section 8: Classification Information *onty the Mi Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel identification Number: 

80-09-995-024-00 

Current ClassHication of Property as established by Board of Review: 

Real 

Personal 

{check one} 

rv 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

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

Page 5

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

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

£1 ves 

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

[J ves 

[J No 

if you answered yes to either or both of the above questions, you are not required to pay any

Page 6

Mi

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.