Record Finder / 25-002993-TT
Michigan

Cynthia A Hawkins, Petitioner V Township Of Marion, Respondent

Petitioner
Cynthia A Hawkins
Respondent
Township Of Marion

Case overview

Docket number
25-002993-TT
Status
Opinion Pending
CaseType
SC Property
Division
Small Claims Division
County
Livingston
Judge
Klukowski, Nancy

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
16Hearing CompletedNot recordedNot recorded10/21/2026Not recordedNot recorded
15Evidence was received.PETNot recorded10/01/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
14Proof of Service of Misc Documents was received.RESPNot recorded09/30/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
13Evidence was received.RESPNot recorded09/30/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
12Evidence was received.RESPNot recorded09/30/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
11Notice of HearingNot recordedNot recorded08/18/2026Not recordedDownload
10A hearing has been scheduledNot recordedNot recorded08/18/2026Not recordedNot recorded
9Notice of FilingNot recordedNot recorded09/03/2025Not recordedDownload
8Attachments to the Answer were filedNot recordedNot recorded08/07/2025Not recordedDownload
7Attachments to the Answer were filedNot recordedNot recorded08/07/2025Not recordedDownload
6Attachments to the Answer were filedNot recordedNot recorded08/07/2025Not recordedDownload
5Answer was receivedNot recordedNot recorded08/07/2025Not recordedDownload
4Order of Partial DismissalNot recordedNot recorded08/05/2025Not recordedDownload
3Petition has been verifiedPET108/05/2025Not recordedDownload
2Notice of Docket Number SCNot recordedNot recorded07/31/2025Not recordedDownload
1A petition was received.PETNot recorded06/02/2025$125.00Download

Documents

1250 W. Coon Lk Rd.pdfRead complete document text →
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Page 1

Brief Summary of Compared Listings

This report summarizes the comparable listings contained in this market analysis.

Thursday, October 1, 2026

Marion Township, 48843

1250 W Coon Lake

 Address

 L/S Price

Bds

Bth

 Sqft

 MLS#

CDOM

Stat Date

 City

Status: Sold

S$/Sqft 

3

1,400

Marion Twp

 4121 Cedar Lake Road

$415,000

20251055067

01/08/2026

3.0

7

$296.43

3

2,127

Marion Twp

 165 Keddle Road

$440,000

20251043706

11/24/2025

3.1

8

$206.86

3

1,712

Marion Twp

 2568 W Coon Lake Road

$455,000

20251054169

02/05/2026

2.0

8

$265.77

1,746

2.7

3

8

Averages:

$256.35

$436,667

Researched and prepared by Cynthia Hawkins

178080

Page 2

Brief Summary of Compared Listings

This report summarizes the comparable listings contained in this market analysis.

Thursday, October 1, 2026

Marion Township, 48843

1250 W Coon Lake

Summary

Status

Total

Avg $ Per SqFt

Avg Price

Avg CDOM

 High

 Low

 Median

ACTIVE

Coming Soon

Contingent-CCS

Accepting BO

PENDING

$440,000

$415,000

3

$455,000

8

SOLD

$436,667

$256.35

EXPIRED

Cond WTHDRWN

Uncd WTHDRWN

$440,000

$415,000

3

$455,000

8

Total

$436,667

$256.35

Researched and prepared by Cynthia Hawkins

178080

Page 3

CMA Pro Report

These pages give a general overview of the selected properties.

Thursday, October 1, 2026

Sold Properties

4121 Cedar Lake Road

20251055067

3

Sold

$405,000

L Price:

FP:

Built:

Baths:

Status:

MLS #:

Beds:

CDOM:

S Price: $415,000

S Date: 1/8/2026

Area:

Livingston

Rmks:

Set on 2 1/3 acres of rolling hills, this stunning ranch with a finished 

walkout basement offers peaceful living and beautiful views at every 

turn. Overlooking Cedar Lake, the home and expansive deck capture 

serene scenery that changes with the seasons.

Inside, the spacious open-concept living room flows seamlessly into 

the formal dining room and kitchen. The kitchen features stainless steel 

appliances along with abundant cabinetry and counter space. Wood 

floors enhance the living room, dining room, kitchen and primary 

bedroom. The primary suite includes a large walk-in closet and an en 

suite bath with an oversized shower. Two additional bedrooms share a 

second full bath. A convenient first-floor laundry offers direct access to 

the oversized attached garage.

The finished walkout basement adds even more living space, featuring 

French doors to the backyard with additional lake views. The massive 

family room includes a cozy fireplace, a kitchenette/snack bar, and a 

third full bathroom. The utility room provides a second laundry area 

and a transfer switch for a generator. Outside, the expansive yard 

includes a large shed with a roll-up door, perfect for storage or hobbies. 

Recent updates include a new chimney on the fireplace, new roof in 

2023 (Owens Corning shingles), wood floors in 2016, kitchenette and 

laminate floors in basement, updated garage door opener with MyQ 

(runs off a phone app) and new water softener.

Experience the best of country living with this exceptional property. 

Schedule your private showing today and make this retreat your own!

3/0

7

1993

Style:

Ranch

Yes

Acreage: 2.32

Direct:

From Coon Lake, go south on Cedar Lake. Home is on the left just 

before you get to the lake.

Researched and prepared by

Page 4

CMA Pro Report

These pages give a general overview of the selected properties.

Thursday, October 1, 2026

Sold Properties

165 Keddle Road

20251043706

3

Sold

$500,000

L

Page 5

CMA

Page 6

CMA

Page 7

C

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 25-002993

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Evidence

Attachment File Name: 1250 W. Coon Lk Rd

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Email Sent Confirmation.pdfRead complete document text →
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Page 1

MTT - Evidence Submitted 

(2 Summarize this email 

Matt Dedes 

© 

“reply 

& Replyall 

Forward 

© 

[EY 

© 

To: cahawkins@charter.net 

Hawkins MTT Response PDF... 

\, 

fz] 2025 SALES COMPARISION P... 

+, 

353K 

axe 

2 attachments (T72KB) 

<> Save all to OneDrive - Marion Township 

Save All Attachments 

Good afternoon Ms. Hawkins, 

Please find a copy of the information | have submitted to the Tribunal as evidence for our upcoming hearing. 

Thank you, 

-Matt 

Matthew Dedes MAAO 

Marion Township Assessor 

Office: 517-546-1588 

‘Wed 9/30/2026 4:10 PM 

wo 

Microsoft Outlook 

© 

To: cahawkins@charter.net 

(4 MTT - Evidence Submitted ~~ +, 

Outook Item 

1 

2877 W. Coon Lake Road 

| 

Howell MI 48843 

Delivery to these reci 

‘<ahawkins@charternet (cahawkins@charte.net) 

Subject: MTT - Evidence Submitted 

ients or groups is complete, but no delivery notification was sent by the destination server: 

> Forward 

7 foward 

© 

Wed 9/30/2026 410 PM

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 25-002993

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: Email Sent Confirmation

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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2025 SALES COMPARISION PDF - HAWKINS.pdfRead complete document text →
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Page 1

Feature

Subject Parcel

Comparable #1

Comp. #1 Adjustment

Comparable #2

Comp. #2 Adjustment

Comparable #3

Comp. #3 Adjustment

Comparable #4

Comp. #4 Adjustment

Parcel Number

4710-23-300-016

4710-12-302-088

4710-26-302-002

4710-26-300-016

4710-04-100-028

Address

1250 W COON LK

524 BIRKDALE DR

4925 TORATOLA LN 

1948 SIERRA CT

490 ROLLING OAKS DR

Appraisal/Sale Date

8/22/2025

7/15/2025

4/2/2025

7/22/2025

Neighborhood/Location

MARION TWP 

MARION TWP

MARION TWP

MARION TWP

MARION TWP

Land Size (Summary Acreage)

3.15

0.23

2.92

1.12

2.03

8.00

-4.85

10.02

-6.87

Land Value

$71,600

$100,000

(28,400.00)

$ 

$80,460

(8,860.00)

$ 

$107,683

(36,083.00)

$ 

$155,696

(84,096.00)

$ 

Land Improvements (Value)

$0

$0

$0

$0

-

$ 

$0

Year Built

2022

2024

2021

2016

6

1986

Style

1 STORY

1 STORY

1 STORY

1 STORY

-

$ 

1.5 STORY

Quality

BC

BC

BC

BC

-

$ 

BC

Square Feet

1769

1760

3550

1723

18144

2456

(270,973)

$ 

1581

74,153

$ 

Bedrooms

3

3

3

3

3

Full Baths

2

2

-

$ 

2

-

$ 

2

-

$ 

2

-

$ 

Half Baths

0

1

(4,585)

$ 

0

-

$ 

1

4,585

$ 

2

9,170

$ 

Basement Walkout Doors

1

0

4,002

$ 

0

4,002

$ 

1

-

$ 

1

-

$ 

Fin Basement Sq. Feet

0

0

0

0

-

$ 

1100

(51,766)

$ 

Built Ins | Fireplaces (Value)

$4,460

4,051

$409

3,928

7,237

-$2,777

$4,460

Decks/Balconies (Value)

$6,473

4,484

$1,989

0

4,709

$1,764

$6,473

Porches (Value)

$7,027

6,095

$932

4,671

$2,356

14,174

-$7,147

$7,027

Garage Square Feet

493

691

(19,923)

$ 

806

(31,494)

$ 

879

(38,839)

$ 

688

(19,621)

$ 

Garage Capacity

2

2

3

3

3

Extra sinks 

2

2

-

$ 

1

1,381

$ 

1

1,381

$ 

1

1,381

$ 

Extra shower

1

0

2,715

$ 

0

2,715

$ 

1

-

$ 

1

-

$ 

Pole Barn 

$27,695

0

$27,695

0

$27,695

18,396

$ 

$9,299

112620

-$84,925

Ag Bldg

$3,455

$0

$3,455

$0

$3,455

$0

$3,455

$6,060

-$2,605

Actual Sale Price

SUBJECT PROPERTY

549,900

$ 

550,000

$ 

890,000

$ 

840,000

$ 

Net Adjustments

(8,158)

19,396

(335,334)

(140,356)

Net Adjustments %

1.48%

3.53%

37.68%

16.71%

Gross Adjustments

97,657

100,104

376,314

345,684

Gross Adjustments %

17.76%

18.20%

42.28%

41.15%

Adjusted Sale Price

541,742

569,396

554,666

699,644

Actual Sale Price $/Sq.Ft.

312.44

319.21

362.38

531.31

Adjusted Sale Price $/Sq.Ft.

306.24

321.87

313.55

395.50

ESTIMATED TRUE CASH VALUE OF SUBJECT PROPERTY $ 580,054

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 25-002993

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Evidence

Attachment File Name: 2025 SALES COMPARISION PDF - HAWKINS

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Hawkins MTT Response PDF.pdfRead complete document text →
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Page 1

Response to the “Reason for Appeal” 

Sale of the vacant land occurred 1/20/2022. The uncapping occurred in 2023. 

PRE was placed on residence 7/5/2023. 

The home was determined to be at 50% completion for the 2023 roll as of 12/31/2022. 

The home was revisited on 8/28/2023 and determined to be at 100% completion for the 2024 

roll. 

Approximately .18 acres of the total 3.15 acres are wetland according to the Livingston County 

Soil Survey Map and Nearmap aerial measurement added below. 

The home sits approximately 700 ft. off of W. Coon Lake Rd. 

A 40’ x 30’ pole barn was constructed and added to the 2025 roll as a “Farm Implement 

(Equipment Shop) Building. Total 2025 TCV: $29,734 

The “Farm Implement/Equipment Shed” (Lean-to) is the concrete covered porch area of the 

barn measuring 40’ x 6’. We believe this is priced appropriately. 

The home was priced as a 1 story with walkout basement as seen on the 2025 record card 

previously submitted. 

“Gas” is an informational item in BS&A with no effect on value. 

Petitioner’s Comparable Sales 

41 Sunset Pines: 

27 years old 

1.296 acres 

No outbuildings 

2 story 

 

2126 Norton Rd: 

A-Frame home 

C 10 Class 

46 years old 

No outbuildings

Page 2

210 Darvale: 

29 years old 

2 acres 

No outbuildings 

C 10 Class 

 

2888 High Meadows: 

36 years old 

2.6 acres 

No outbuildings 

C 10 Class 

The Petitioner placed a heavy emphasis on Price Per Square Foot. This method is not a reliable 

basis for comparison for the reasons listed below. All Petitioner’s comparable sales were of 

advanced age and only one with similar construction quality. Lot sizes were smaller, none had 

outbuildings, and two were not the same style (2 story and A-frame). There were also no 

adjustments made to any of Petitioner’s sales. 

Price per square foot limitations 

- It ignores land value. A $300,000 property with a $100,000 house and $200,000 of land does 

not have the same economics as a $300,000 property with a $300,000 house. 

- It treats every square foot as equal. A finished living area, unfinished basement, garage, 

porch, and low-quality addition do not contribute the same amount of value. 

- Larger homes often have a lower $/SF. A 4,000-SF house does not necessarily cost twice as 

much as a 2,000-SF house. 

- Quality differences can be enormous. Two 2,000-SF homes can have substantially different 

values because of construction quality, condition, age, remodeling, and amenities. 

- Location isn't captured. Waterfront, lake access, acreage, subdivision, neighborhood, views, 

and other location characteristics can have major effects on value. 

- It can hide differences in lot size. A 1,500-SF house on 10 acres and a 1,500-SF house on 0.25 

acre can have very different market values.

Page 3

- Additions can distort the number. An inexpensive enclosed porch or basic addition increases 

square footage without necessarily increasing value proportionally. 

- Basements create a major problem. Above-grade finished living area generally contributes 

differently from finished basement area, even though both may be counted as square footage in 

some calculations. 

- Garages aren't equivalent to living area. Adding a 600-SF garage increases the property's 

physical area but doesn't mean the property's value should increase at the same $/SF rate as 

600 SF of living space. 

-

Page 4

This

Page 5

SOIL

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 25-002993

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Evidence

Attachment File Name: Hawkins MTT Response PDF

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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SC_Notice_of_Telephonic_Hearing.2026-08-18_14-48-33.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Cynthia A Hawkins,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-002993

Township Of Marion, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

October 21, 2026 

HEARING TIME:

11:15 AM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

731891219 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 25-002993

Page 2 of 6

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing)

Page 3

MTT

Page 4

MT

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SC-Notice_of_Filing_of_Answer.2025-09-03_14-52-48.0000.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Cynthia A Hawkins,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002993

Township Of Marion,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 25-002993

Page 2 of 7

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: September 3, 2025

PROOF OF SERVICE

I certify that a

Page 3

C

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HAWKINS - VALUATION REPORT.pdfRead complete document text →
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Page 1

Valuation Report

DB:

Marion Twp 2025

08/07/2025

10:01 AM

Description Rate Size Cost New

Height: 8 ft

Ag. Bld 2 2024, Lean-To Equipment Shed Class:D,Pole Quality:Average

ECF (COON LAKE RD/COUNTY FARM) 1.000 => TCV of Bldg: 1 = 26,448

Phy/Ab.Phy/Func/Econ/Comb. % Good=98/100/100/100/98 Depr. Cost = 26,448

Default Walls 7.04 1200 8,448

Base Cost 15.45 1200 18,540

Description Rate Size Cost New

Height: 10 ft

Ag. Bld 1 2024, 4 Wall Equipment Shop Class:D,Pole Quality:Average

 ECF (COON LAKE RD/COUNTY FARM) 1.140 => TCV: 478,720

Notes: 

 Totals: 432,917 419,930

 Appliance Allow. 1 4,116 3,993 

Built-Ins

 Door Opener 1 707 686 

 Common Wall: 1 Wall 1 -3,227 -3,130 

 Base Cost 493 35,230 34,173 

Class: BC Exterior: Siding Foundation: 42 Inch (Finished)

Garages

 Foundation: Basement 152 4,782 4,639 

 WCP (1 Story) 152 8,856 8,590 

 CCP (1 Story) 137 5,002 4,852 

Porches

 Water Well, 200 Feet 1 12,132 11,768 

 2000 Gal Septic 1 11,460 11,116 

Water/Sewer

 Separate Shower 1 2,865 2,779 

 Extra Sink 2 2,914 2,827 

 3 Fixture Bath 1 7,074 6,862 

Plumbing

 Basement, Outside Entrance, Below Grade 1 3,721 3,609 

Other Additions/Adjustments

 Total: 337,285 327,166

1 Story Siding Basement 1,769 

Stories Exterior Foundation Size Cost New Depr. Cost 

Building Areas

Phy/Ab.Phy/Func/Econ/Comb. % Good=97/100/100/100/97

Ground Area = 1769 SF Floor Area = 1769 SF.

(11) Heating System: Forced Heat & Cool

 

Cost Est. for Res. Bldg: 1 Single Family 1 STORY Cls BC Blt 2022

 3.15 Total Acres Total Est. Land Value = 71,600

RESIDENTIAL 3.150 Acres 22,730 100 71,600

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 * Factors *

Land Value Estimates for Land Table 99999.SEC HIGHER VALUE RES & AG LAND

Map #: MARION TOWNSHIP HOWELL, MI 48843 

Property Class: 401 1250 W COON LAKE RD 

4710-23-300-016 2025 Est. T.C.V. HAWKINS JEREMY & ERIN

Page 2

Valuation Report

DB:

Marion Twp 2025

08/07/2025

10:01 AM

 267,100 267,100 267,100 251,197 251,197 251,197

2025 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT

 14,800 -6,300 0 14,800 7,107 0

2025 New Eq. Adjustment Loss Additions Tax Adjustment Losses

 258,600 258,600 258,600 229,290 3.10

2024 Assessed MBOR S.E.V. Base for Cap C.P.I.

Est. TCV/Total Floor Area = 327.90, Most recent sale 01/20/2022 for 15,750

2025 Est. T.C.V. 4710-23-300-016 = 580,054

Total Estimated True Cash Value of Agricultural Buildings = 29,734

ECF (COON LAKE RD/COUNTY FARM) 1.000 => TCV of Bldg: 2 = 3,286

Phy/Ab.Phy/Func/Econ/Comb. % Good=98/100/100/100/98 Depr. Cost = 3,286

Base Cost 13.97 240 3,353

Parcel Number: 4710-23-300-016 Page: 2

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HAWKINS - RECORD CARD.pdfRead complete document text →
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Page 1

*** Information herein deemed reliable but not guaranteed***

LIVINGSTON

County:

MARION TOWNSHIP

Jurisdiction:

Printed on

Parcel Number:

4710-23-300-016

6,800C

26,400

0

26,400

2022

113,800S

113,800A

113,800

87,400

26,400

2023

229,290C

258,600

219,600

39,000

2024

251,197C

267,100M

267,100

231,300

35,800

2025

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

Work Description for Permit 2024-01791, Issued 06/13/2024: 30' X 40' POLE BARN

WITH LEAN-TO, METAL SIDING/ROOF, CEMENT FLOOR, CORNER WIND BRACING

Work Description for Permit 2022-01669, Issued 06/20/2022: 1-STORY, UNFIN.

BASEMENT, 2-CAR GARAGE, FRONT COVERED PORCH, REAR COVERED DECK, 3 BED/2 BATH

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

RESIDENTIAL 3.150 Acres 22,730 100 71,600

 3.15 Total Acres Total Est. Land Value = 71,600

Land Value Estimates for Land Table 99999.SEC HIGHER VALUE RES & AG LAND

LJ 12/26/2024 INSPECTED

LJ 08/28/2023 INSPECTED

LJ 11/10/2022 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.

 

 

 

 

 

 

 

 

 

 

 

 

 

Public

Improvements

Vacant

 

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: Township of Marion, County of

Livingston, Michigan

2025: PB & LEAN TO 100%

2024: 100%

2023: HOUSE 50%: FRAMED WINDOWS/ROOF ON

WORKING ON INTERIOR ELEC/DRYWALL. LBJ

2022: DRAWN & 0% FUNC RJ

Comments/Influences

SEC 23 T2N R4E COMM AT THE SW 1/4 CORNER

OF SEC 23: TH N88*40'01"E 505.39 FT TO

POB: TH N 0*05'42"W 609.10 FT:

S86*19'30"W 171.72 FT: TH N 0*05'50"W

356.80 FT: TH N88*40'01"E 251.40 FT: TH S

0*5'50"E 958.88 FT: TH S 88*40'01"W 80 FT

TO POB: 3.15 AC M/L SPLIT 11/10/21 FROM

10-23-300-013 INTO 10-23-300-015 & 016

PARCEL B: (PREV SPLIT 06/09/2020 FROM

10-23-300-004 INTO 013 & 014(PREV SPLIT

11/89 FROM 001))

Tax Description

HAWKINS JEREMY & ERIN

1250 W COON LAKE RD

HOWELL MI 48843

Owner's Name/Address

1250 W COON LAKE RD

Property Address

2025 Est TCV 580,054 TCV/TFA: 327.90

MAP #: 

FINISHED

2022-01669

06/20/2022

HOME

P.R.E. 100% 07/05/2023 

FINISHED

2024-01791

06/13/2024

POLE BARN

School: HOWELL PUBLIC SCHOOLS

Status

Number

Date

Building Permit(s)

Zoning: RURAL 

Class: RESIDENTIAL-IMPROV

0.0

DEED

UNRECORDED

09-FAMILY

LC

06/25/2020

15,750

WILSON GARRICK & SARAH

WILSON CAROLYN TRUST

0.0

PROPERTY TRANSFER 

2020R-023381

16-LC PAYOFF

LC

12/21/2021

160,850

WILSON GARRICK & SARAH

WILSON CE REVOCABLE LIVING

100.0

PROPERTY TRANSFER 

2022R-005135

03-ARM'S LENGTH

WD

01/20/2022

15,750

HAWKINS JEREMY & ERIN

WILSON GARRICK & SARAH

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

08/07/2025

Page 2

Class: BC

Effec. Age: 3

Floor Area: 1,769 

Total Base New : 432,917 E.C.F.

Total Depr Cost: 419,930 X 1.140

Estimated T.C.V: 478,720 

Cost Est. for Res. Bldg: 1 Single Family 1 STORY Cls BC Blt 2022

(11) Heating System: Forced Heat & Cool

Ground Area = 1769 SF Floor Area = 1769 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=97/100/100/100/97

Building Areas

Stories Exterior Foundation Size Cost New Depr. Cost 

1 Story Siding Basement 1,769 

 Total: 337,285 327,166

Other

Page 3

To

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HAWKINS - CHANGE NOTICE.pdfRead complete document text →
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Page 1

6. Assessor Change Reason(s):

LEGAL DESCRIPTION:

Email Address:

Phone:

Name:

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times:

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following:

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

THIS IS NOT A TAX BILL

X

No

Yes

Notice of Assessment, Taxable Valuation, and Property Classification

Michigan Department of Treasury,

1019 (Rev, 10-24)

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

 5. There WAS or WAS NOT a transfer of ownership on this property in 

The 2025 Inflation rate Multiplier is: 1.031

1. TAXABLE VALUE:

HOWELL, MI 48843

% Exempt As "Qualified Agricultural Property":

PARCEL IDENTIFICATION

8,500

267,100

8,500

PROPERTY ADDRESS:

No

X

Yes

PRINCIPAL RESIDENCE EXEMPTION

HOWELL MI 48843

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

PARCEL NUMBER:

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

L-4400

FROM MARION TOWNSHIP

ASSESSING DEPT

2877 W COON LAKE RD

HOWELL, MI 48843

4710-23-300-016

HAWKINS JEREMY & ERIN

1250 W COON LAKE RD

1250 W COON LAKE RD

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT:

CURRENT

TENTATIVE AMOUNT

YEAR:

PRIOR AMOUNT

YEAR:

CHANGE FROM

PRIOR YEAR TO

CURRENT YEAR

2024

2025

229,290

251,197

21,907

2. ASSESSED VALUE:

267,100

258,600

3. TENTATIVE EQUALIZATION FACTOR:

1.000

4. STATE EQUALIZED VALUE (SEV):

258,600

WAS NOT

2024

% Exempt As "Homeowners Principal Residence":

100.00%

% Exempt As "MBT Industrial Personal":

.00%

.00%

% Exempt As "MBT Commercial Personal":

.00%

MARION TOWNSHIP HALL 2877 W. COON LAKE RD HOWELL MI 48843

CALL (517) 546-1588 TO SCHEDULE APPOINTMENT.

MONDAY, MARCH 10, 2025, 1:30 PM - 8:30 PM & TUESDAY, MARCH 11, 2025, 9:30 AM - 4:30 PM

RESIDENTS & NON-RESIDENTS MAY APPEAL IN WRITING. WRITTEN APPEALS WILL BE ACCEPTED NO LATER THAN NOON

ON MARCH 11, 2025.

New Construction, Market Adjustment

(517) 546-1588

LOREEN JUDSON

ASSESSOR@MARIONTOWNSHIP.COM

SEC 23 T2N R4E COMM AT THE SW 1/4 CORNER OF SEC 23: TH N88*40'01"E 505.39 FT TO POB: TH N 0*05'42"W 609.10 FT:

S86*19'30"W 171.72 FT: TH N 0*05'50"W 356.80 FT: TH N88*40'01"E 251.40 FT: TH S 0*5'50"E 958.88 FT: TH S 88*40'01"W 80 FT TO

POB: 3.15 AC M/L SPLIT 11/10/21 FROM 10-23-300-013 INTO 10-23-300-015 & 016 PARCEL B: (PREV SPLIT 06/09/2020 FROM 10-

401

Residential

401

Residential

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05._Property_Tax_Appeal_Answer_Form_Valuation_Poverty_Classification.4d736715-5b67-4644-b844-ab5bc4ba1ac8.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-002993

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Marion (LIVINGSTON)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Matthew

M.I.

J

Last Name

Dedes

Firm Name (if any)

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

2877 W. Coon Lake Road

City or Town

Howell

State

Michigan

ZIP Code

48843

Telephone Number

517-546-1588

Fax Number

E-mail Address

assessor@mariontownship.com

Section 3: Subject Property Information

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

Yes

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

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, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Assessment is accurate

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)? Yes

If yes, check which BOR Petitioner attended: March

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

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? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

MI

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

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

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR? 

If Yes, check which BOR Petitioner attended:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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: 

Section 6:

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Partial_Dismissal_-_Valuation.2025-08-05_11-08-21.0000.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Cynthia A Hawkins,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002993

Township Of Marion,

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 2025 tax year(s) only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: August 5, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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).

Page 2

Cynthia A Hawkins

5010 Vines Rd

Howell , MI 48843

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

Cynthia A Hawkins,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002993

Township Of Marion,

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

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Read document text excerpt

Page 1

RECEIVED 

JUN 1 0 2025 

MICHIGAN TAX TRIBUNAL 

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) 279, 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 

M.I 

Last Name/Company Name 

Cynthia 

A 

Hawkins 

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

5010 Vines Rd 

City or Town 

State 

ZIP Code 

Howell 

Mi 

48843 

Telephone Number 81 0-599-7822 

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.I. 

Last Name 

N/A 

Firm Name (if any) 

Mailing 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 all correspondence via email) 

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. 

1 

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

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property's address]

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

True Cash and Taxable Value 

[J Poverty Exemption 

[i Taxable Value Only {calculation} 

[7] Disabled Veterans Exemption 

[A Uncapping of Taxable Value 

[OJ Eligible Manufacturing Personal Property (ESA) 

[1 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 

This is my son's home that we financed, new construction built in '22-'23. Homesteaded 

in 2023 never received assessment for 2024 and got the tax bill which was more than 

doubled from when it was homesteaded in 2023. This is a 1769 sq. ft. builder grade 

ranch, vinyl sided 3 bdrm, 2 bath, unfinished basement on 3.15 acres & overlooks a 

business work yard. The property has a lot of swamp (2 useable acres) it took 11 months 

for EGLE to give a permit for a driveway. The land is located on a 55 MPH high traffic 

rd. due to the swamp; they are unable to get nat. gas (which is at the road) or cable. 

They built a barn in 2024 with a covered porch. The township is calling the covered 

porch a farm equipment storage area with additional taxes? The Township is saying his 

home is worth $534,000. 

| did speak to the Assessor, and she was very defensive when 

| would ask a question. They had his house as a

Page 3

S

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SC_Notice_of_Docket_Number.2025-07-31_10-02-39.0000.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Cynthia A Hawkins,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002993

Township Of Marion,

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: July 31, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

Cynthia A Hawkins

5010 Vines Rd

Howell , MI 48843

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

Cynthia A Hawkins,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002993

Township Of Marion,

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: July 31, 2025

PROOF OF SERVICE

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

parties or their attorneys or authorized representatives, if any,

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RECEIVED 

JUN 1 0 2025 

MICHIGAN TAX TRIBUNAL 

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) 279, 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 

M.I 

Last Name/Company Name 

Cynthia 

A 

Hawkins 

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

5010 Vines Rd 

City or Town 

State 

ZIP Code 

Howell 

Mi 

48843 

Telephone Number 81 0-599-7822 

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.I. 

Last Name 

N/A 

Firm Name (if any) 

Mailing 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 all correspondence via email) 

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. 

1 

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

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property's address]

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

True Cash and Taxable Value 

[J Poverty Exemption 

[i Taxable Value Only {calculation} 

[7] Disabled Veterans Exemption 

[A Uncapping of Taxable Value 

[OJ Eligible Manufacturing Personal Property (ESA) 

[1 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 

This is my son's home that we financed, new construction built in '22-'23. Homesteaded 

in 2023 never received assessment for 2024 and got the tax bill which was more than 

doubled from when it was homesteaded in 2023. This is a 1769 sq. ft. builder grade 

ranch, vinyl sided 3 bdrm, 2 bath, unfinished basement on 3.15 acres & overlooks a 

business work yard. The property has a lot of swamp (2 useable acres) it took 11 months 

for EGLE to give a permit for a driveway. The land is located on a 55 MPH high traffic 

rd. due to the swamp; they are unable to get nat. gas (which is at the road) or cable. 

They built a barn in 2024 with a covered porch. The township is calling the covered 

porch a farm equipment storage area with additional taxes? The Township is saying his 

home is worth $534,000. 

| did speak to the Assessor, and she was very defensive when 

| would ask a question. They had his house as a

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