Dale Alan McAllister, Petitioner V Township Of Park, 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 

Dale Alan McAllister, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-004166 

 

Park Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that has no authority over 

Petitioner’s appeal because Petitioner did not request the 2023 disabled veterans 

exemption from Respondent’s 2023 March, July, or December Board of Review (BOR) 

and file an appeal within 35 days of the issuance of the BOR decision, as required by 

MCL 211.7b.1 Petitioner’s January 6, 2025, response to the December 17, 2024, Order 

of Default indicates they moved to Michigan and were unaware of the statutory 

prerequisites necessary to claim the exemption. However, the Tribunal has no 

equitable power to waive or otherwise disregard a statutory filing deadline, and as a 

result, it has no authority to grant Petitioner the relief requested.2 Petitioner’s appeal is 

barred by the statute of limitations. Therefore, 

 

IT IS ORDERED that the case is DISMISSED. 

 

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

 

APPEAL RIGHTS 

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

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

Appeals. 

 

A motion for reconsideration must be filed with the Tribunal 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. 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 

 

1 This was the procedure in place for tax year 2023. The law was amended in 2024 to require a filing to 

the assessor rather than the BOR. See PA 150 of 2023, effective October 19, 2023. 

2 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. 

See Federal-Mogul Corp v Dep’t of Treasury, 161 Mich App 346 (1987) and Elec Data Sys Corp v Flint 

Twp, 253 Mich App 538 (2002).

Page 2

MTT Docket No. 24-004166 

Page 2 of 2 

 

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 16, 2025 

 

 

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 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

Dale Alan McAllister,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004166

Township Of Park,

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. 24-004166

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: January 10, 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 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

Dale Alan McAllister,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004166

Township Of Park,

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

Page 4

M

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 24-004166 

Section 1: Respondent’s Contact Information 

First Name: 

M.IL: 

Last Name/Company Name/Unit of Government: 

Township of Park 

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

County: 

52 S 152nd Ave 

Ottawa 

City or Town; 

State: 

ZIP Code: 

Holland 

MI 

149424 

Telephone Number: 

Fax Number: 

616-738-4227 

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

alnykamp@parktownship.org 

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

First Name: 

“ML: 

Last Name: 

Firm Name (if any): 

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

City or Town: 

State: 

2IP Code: 

Telephone Number: 

Fax Number: 

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

Section 3: Subject Property Information 

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

Yes 

[| 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

~ 

If not, list which.parcels adjoin one another. 

O Yes 

O 

No 

Not Applicable

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING: AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

Section 4: Explain Your Answer to this Appeal 

MARLON I. BROWN, DPA 

DIRECTOR 

Petitioner did not apply for the Veteran's Exemption for 2023, therefore there was no. 

denial for that. 

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)? OO Yes 

[ml] No 

If yas, check which BOR Petitioner attended: [J March 

[J uly 

[J] pecember 

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

O 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? [mi] Yes 

[ml] No 

If yes, cite the Board's autharity. 

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? [0] Yes 

If yes, explain 

CIno 

“Is Petitioner appealing from a State Tax Commission Order? 

Yes 

[] No 

If so, what is the issue date? 

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

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND‘ REGULATORY AFFAIRS 

GOVERNOR 

"LANSING 

MARLON I. BROWN, DPA 

DIRECTOR 

.| 

Did Petitioner request a Poverty Exemption at a BOR? O Yes 

[| 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 at 

a BOR? OI Yes 

No 

If Yes, check which BOR Petitioner attended; [] March. 

[1] duty 

[J 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) 

a 

Agricultural 

Commerclal 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

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

Parcel Identification Number: 

70-15-13-151-019 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Re 

Timber-Cutover 

Developmental 

Utility 

(check one) 

. 

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

168,900 

(2023) 

Current Taxable Value as established by th 

BOR: 

~" 

168,900 

2073 

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

337,800 

(2023 

Multiply the True Cash Value by .6 and enter here. This is your contention of Assessed Value. 

168,900 

(2023 

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

Signatue rediges/ 

Respondent TT Ve Representative’s Signature: 

Ist 

70

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Dale Alan McAllister 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.24-004166 

Township of Park 

, 

Respondent(s) 

PROOF OF SERVICE 

Al Nykamp 

. 

states that on January 9, 2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Answer to Veteran's Petition 

_ relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Dale Alan McAllister 

2895 Red Alder Dr 

Holland, MI 49424 

Wher 

[Signature of persor] who is serving/mailing copy] 

Al Nykamp 

[Print/type name of person serving/mailing copy] 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

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

RECEIVED 

January 6th 2025 2:48am 

JAN 09 2025 

To: 

MICHIGAN TAX TRIBUNAL 

Michigan Tax Tribunal 

Attn: Small Claims Division 

PO BOX 30232 

Lansing Michigan 48909 

From: 

Dale A McAllister 

2895 Red Alder Drive 

Holland Michigan 49424 

Phone 231-531-3253 or 239-900-5225 

Michigan Tax Tribunal 

To identify myself 

| am “The Petitioner”, Dale A McAllister a 

Southeast Asia Disabled Veteran soon to turn 77 years old 

February 19th 2025. The Parcel number of my property is: 

70-15-13-151-019 and the real property Docket number is: 

24-004166 in Park Township Michigan. 

| never received a “Proof 

of Denial”, letter thus 

| never was informed of a “Board of 

Review”, for Park Township in the year 2023. Early 2024 

| 

received a delinquent tax bill letter from Park Township. On 

March 8th 2024 

| sent a letter to Park Township explaining my 

understanding of the law in Michigan exempting Veterans of my 

status. At the closing of my mortgage 

| was told 

| would not be 

obligated to pay real property taxes on my new purchase 

because of my VA status as a 100% Disabled Veteran. Also, at 

this time 

| was informed this matter was, or would be all taken 

care of and settled by the mortgage company “Benchmark

Page 2

township in some manner. 

| appeal to the Tax Tribunal to exempt 

| 

my 2022 tax bill for this very reason, and 

| believe the Tax 

| 

Tribunal is able to understand the logic of my situation. 

| had and 

| 

continue to to have serious health issues, and 

| plead to the Tax 

Tribunal to make an exception, and forgive me of the year 2023 

tax bill. Since being informed of the rules after writing to Park 

Township 

| did file for my 2024 tax exemption. 

| will continue to 

do so in future. 

Thank you for your time, and any, or all you can, or are able to 

do to help me. 

Most Sincerely 

Dale A McAllister

Page 3

PO BOX 4444 

November 13, 2024 

JANESVILLE WI 53547-4444 

Veteran's Name: 

Mcallister, Dale, A 

2678063_206467**** 

+ 

AUTO**5-DIGIT 49424 

T690 P13 

4c 

DALE AMCALLISTER 

2895 RED ALDER DR 

HOLLAND, Mi 49424-1288 

Tet gbgeat fang 

bippg Dedede sped spl DR gf eos 

This letter is a summary of benefits you currently receive from the Department of Veterans Affairs (VA). 

We are providing this letter to disabled Veterans to use in applying for benefits such as housing 

entitlements, free or reduced state park annual memberships, state or local property or vehicle tax relief, 

civil service preference, or any other program or entitlement in which verification of VA benefits is 

required. Please safeguard this important document. This letter replaces VA Form 20-5455, and is 

considered an official record of your VA entitlement. 

--America is Grateful to You for Your Service-- 

Our records contain the following information: 

Personal Claim Information: 

Your VA claim number is: 

25 119 974 

You are the Veteran 

Military Information: 

Your character(s) of discharge and service date(s) include: 

Army, Honorable, 21-Feb-1968 - 27-Jun-1969 

(You may have additional periods of service not listed above) 

VA Benefits Information: 

Service-connected disability: Yes 

Your combined service-connected evaluation is: 60 PERCENT 

The effective date of the last change to your current award was: 01-DEC-2023 

Your current monthly award amount is: $3,946.25 

Are you being paid at the 100 percent rate because you are unemployable due to your service-connected 

disabilities: Yes 

Are you considered to be totally and permanently disabled due to your service-connected disabilities: 

Yes 

You should contact your state or local office of Veterans’ affairs for information on any tax, license, or 

fee-related benefits for which you may be eligible. State offices of Veterans’ affairs are available at 

https://www.va.gov/statedva.htm.

Page 4

Need Additional Information or Verification? 

If you have any questions about this letter or need additional verification of VA benefits, you may visit 

our website at hitps:/www.va.gov or call us at 1-800-827-1000. If you use a Telecommunications Device 

for the Deaf (TDD), the federal relay number is 711. Send electronic inquiries through the Internet at 

https://ask.va.gov. 

Sincerely yours, 

Regional Office Director 

Enclosure(s): What Things Affect Your Rights To Payment

Page 5

Dale A. McAllister 

2895 Red Alder Drive 

Holland MICHIGAN 49424 

GRAND RAPIDS ML 493 w= 

6 JAN 2025 

PM5 

L 

Michigan Tax Tribunal 

Atth 

: Small Claims Dwision 

F0.Box 30a3x 

Lansing MT. 

48909 

SEBO THEE 

ELE 

TYE FL 

| EY TY 

FL 

ELE 

Te AE 

RU FU ET

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

Dale Alan McAllister,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-004166

Township Of Park,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 277. As such, Petitioner must submit the notice within 

14 days of the entry of this Order.

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: December 17, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-004166

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

Dale Alan McAllister,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-004166

Township Of Park,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 277. As such, Petitioner must submit the notice within 

14 days of the entry of this Order.

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: December 17, 2024

Patricia L. Halm, Tribunal Chair

Page 4

MTT Docket No. 24-004166

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 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)

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

RECEIVED 

NOV 2 6 2024 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

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 

M.1 

Last Name/Company Name 

Dale 

Alan 

[McAllister 

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

2895RedAlderDrive 

City or Town 

State 

ZIP Code 

Holland 

Michigan| 49424 

Telephone Number 

Fax Number 

231-531-3253 

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

lovenwadam@yahoo.com 

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

| 

First Name 

M.1. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou 

| [7] vest 

[] No** 

appealing? 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

ail that apply) 

[’] True Cash and Taxable Value 

[1 Poverty Exemption 

[J Taxable Vaiue Only (calculation) 

[4 Disabled Veterans Exemption 

[1 Uncapping of Taxable Value 

[J Etigible Manufacturing Personal Property (ESA) 

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

[3 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Moved/from/Florida/to/Michigan/and/boughtthis/new/home./At/the/closing/was/informed/ 

that/l/being/100%/Disabled/Veteran/that/the/taxes/were/exemt/and/l/did/not/have/to/worr 

y/about/the/taxes/all/was/taken/care/of.I/madefthe/assumption/that/as/in/Florida/l/wouid/ 

not/have/to/do/anything/further/regarding/property/taxes./iiwas/of/the/belief/that/any/prop 

erty/tax/bill/l/received/would/be/paid/through/my/mortgage/company/just/iike/Florida./Wh 

en/l/got/the/delinquent/notice/l/called/Park/Township/and/was/informed/l/must/file/a/notic 

elevery/year/to/get/the/exemption./So /iiwent/to/the/office/and/did/what/was/neccessary/ 

to/get/exemption/forithe/year/2024,/however,/they/would/not/give/an/exemption/for/thely 

ear/2023./As/it/stands/l/was/given/exemption/for/the/years/2022/and/2024,/but/not/2023. 

Not/one/person/at/the/closing/told/us/we/must/file/each/and/every/year. 

Also,/notfinformed/about/a/BOR 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2023 

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

4 No 

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

[J yuly 

[7] December 

If No, check the applicable reason(s): 

[i] Not required to attend 

Assessment Change Notice was not received by Petitioner 

4 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 3

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

STATE OF MICHIGAN 

Section 7: Valuation Information *usethe multiple parce! form for additional, contiguous parcels. 

Parcel ldentification Number: 

70-15-13-151-019 

Classification of Property: 

Real 

Personal 

(check ane) 

4 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

$195,600.00 

Current Taxable Value as established by the BOR: 

$177,345.00 

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

$525,000.00 

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

$195,600.00 

Hf you helteve the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

Section 8: Classification information *Only the MI Dep't of Treasury may appeat this issue to the Tribunal* 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

{f improved property, how is the property currently being used? 

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

Page 4

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? 

[A Yes 

0 No 

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

[A Yes 

O No 

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

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. 

If you are appealing more than one 

parcel, the parcel with the highest State

Page 5

THE PDR

Page 6

D

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

Dale Alan McAllister,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004166

Township Of Park,

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: December 17, 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

Dale Alan McAllister,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004166

Township Of Park,

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: December 17, 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

RECEIVED 

NOV 2 6 2024 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

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 

M.1 

Last Name/Company Name 

Dale 

Alan 

[McAllister 

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

2895RedAlderDrive 

City or Town 

State 

ZIP Code 

Holland 

Michigan| 49424 

Telephone Number 

Fax Number 

231-531-3253 

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

lovenwadam@yahoo.com 

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

| 

First Name 

M.1. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou 

| [7] vest 

[] No** 

appealing? 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

ail that apply) 

[’] True Cash and Taxable Value 

[1 Poverty Exemption 

[J Taxable Vaiue Only (calculation) 

[4 Disabled Veterans Exemption 

[1 Uncapping of Taxable Value 

[J Etigible Manufacturing Personal Property (ESA) 

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

[3 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Moved/from/Florida/to/Michigan/and/boughtthis/new/home./At/the/closing/was/informed/ 

that/l/being/100%/Disabled/Veteran/that/the/taxes/were/exemt/and/l/did/not/have/to/worr 

y/about/the/taxes/all/was/taken/care/of.I/madefthe/assumption/that/as/in/Florida/l/wouid/ 

not/have/to/do/anything/further/regarding/property/taxes./iiwas/of/the/belief/that/any/prop 

erty/tax/bill/l/received/would/be/paid/through/my/mortgage/company/just/iike/Florida./Wh 

en/l/got/the/delinquent/notice/l/called/Park/Township/and/was/informed/l/must/file/a/notic 

elevery/year/to/get/the/exemption./So /iiwent/to/the/office/and/did/what/was/neccessary/ 

to/get/exemption/forithe/year/2024,/however,/they/would/not/give/an/exemption/for/thely 

ear/2023./As/it/stands/l/was/given/exemption/for/the/years/2022/and/2024,/but/not/2023. 

Not/one/person/at/the/closing/told/us/we/must/file/each/and/every/year. 

Also,/notfinformed/about/a/BOR 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2023 

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

4 No 

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

[J yuly 

[7] December 

If No, check the applicable reason(s): 

[i] Not required to attend 

Assessment Change Notice was not received by Petitioner 

4 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 3

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

STATE OF MICHIGAN 

Section 7: Valuation Information *usethe multiple parce! form for additional, contiguous parcels. 

Parcel ldentification Number: 

70-15-13-151-019 

Classification of Property: 

Real 

Personal 

(check ane) 

4 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

$195,600.00 

Current Taxable Value as established by the BOR: 

$177,345.00 

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

$525,000.00 

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

$195,600.00 

Hf you helteve the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

Section 8: Classification information *Only the MI Dep't of Treasury may appeat this issue to the Tribunal* 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

{f improved property, how is the property currently being used? 

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

Page 4

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? 

[A Yes 

0 No 

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

[A Yes 

O No 

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

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. 

If you are appealing more than one 

parcel, the parcel with the highest State

Page 5

THE PDR

Page 6

D

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.