Dale Holec, Petitioner V Township Of Secord, 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 Holec, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SAMLL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002529 

 

Secord Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms, and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2020, through June 30, 2022, at the rate of 4.25%, 

(ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after 

December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 

2023, through December 31, 2023, at the rate of 8.25%, (v) after December 31, 2023, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002529 

Page 2 of 2 

 

through June 30, 2024, at the rate of 9.30%, (vi) after June 30, 2024, through December 

31, 2024, at the rate of 9.50%, (vii) after December 31, 2024, through June 30, 2025, at 

the rate of 9.47%, and (viii) after June 30, 2025, through December 31, 2025, at the rate 

of 8.66%. 

 

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

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: November 17, 2025 

sb 

 

PROOF OF SERVICE 

 

I certify that a copy of the foregoing was sent on the entry

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

GRETCHEN WHITMER 

RECEIVED 

NOV 1 8 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

DIRECTOR 

Dale Hole. 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

Township of Secord 

Respondent(s) 

STIPULATION FOR ENTRY 

© 

(VAL UATION) 

1. The subject property is in Gladwin ___ 

2. 

Parcel Number: 26-136-015-100-004-00 

(If more than one parcel is at issue, attach a comple ted:Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

County. 

¢ 

3. 

The values for the property identified above as established by Respondents s Board 

of Review are: 

} 

— 

Taxable Vala anys 

41469 

Assad Value (AVF 

80100 

Tax year Lo? 

0 

2025 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

MARLON 

|. BROWN, DPA 

Tax year 

True Cash Value 

2025 

52000 

26000 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

Stipulation of Asssessed Value. Taxable Value is recapped to match the Assessed 

Value per Proposal A of 1994.

Page 2

MTT Docket No. 25-002529 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

{if more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of 

| io Authorized Representative or, 

if none, Petitioner: 

« 

Yo le 7. 

felis 

5 

Printed Name: Dalé Holec 

Date: 

A // vy, % 20 25 

NC authorized representative: 

Signature 

LS 

eS 

Printed Name:Kisti Sidelko 

Date: 

(0 [2 7/05

Page 3

METROPLEX MI 480 

A) 

Dale T. Holec 

2025 

= 

2500 

W. Ridge Rd. 

SNOY 

2025 

PM17L 

“171.5 H

Gladwin, MI 48624 

Mi edt Gord “TN TR RUA 

V0, Bey 20232 

LandSine, 

WL, 

484309

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

GRETCHEN WHITMER 

RECEIVED 

NOV 1 8 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

DIRECTOR 

Dale Hole. 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

Township of Secord 

Respondent(s) 

STIPULATION FOR ENTRY 

© 

(VAL UATION) 

1. The subject property is in Gladwin ___ 

2. 

Parcel Number: 26-136-015-100-004-00 

(If more than one parcel is at issue, attach a comple ted:Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

County. 

¢ 

3. 

The values for the property identified above as established by Respondents s Board 

of Review are: 

} 

— 

Taxable Vala anys 

41469 

Assad Value (AVF 

80100 

Tax year Lo? 

0 

2025 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

MARLON 

|. BROWN, DPA 

Tax year 

True Cash Value 

2025 

52000 

26000 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

Stipulation of Asssessed Value. Taxable Value is recapped to match the Assessed 

Value per Proposal A of 1994.

Page 2

MTT Docket No. 25-002529 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

{if more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of 

| io Authorized Representative or, 

if none, Petitioner: 

« 

Yo le 7. 

felis 

5 

Printed Name: Dalé Holec 

Date: 

A // vy, % 20 25 

NC authorized representative: 

Signature 

LS 

eS 

Printed Name:Kisti Sidelko 

Date: 

(0 [2 7/05

Page 3

METROPLEX MI 480 

A) 

Dale T. Holec 

2025 

= 

2500 

W. Ridge Rd. 

SNOY 

2025 

PM17L 

“171.5 H

Gladwin, MI 48624 

Mi edt Gord “TN TR RUA 

V0, Bey 20232 

LandSine, 

WL, 

484309

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 Holec,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002529

Township Of Secord,

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. 25-002529

Page 2 of 8

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: August 15, 2025

PROOF OF SERVICE

I certify that a copy of

Page 3

ST

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

Page 1

Secord Township-2025 Land Value AnalysisWater 4

Parcel Number

Street Address

Sale Date

Sale Price Instr.

Adj. Sale$

Cur. Appraisal

Land Residual

Est. Land Vatue Vacant/Improved

Effec. Front

Depth

Net Acres

Dollars/FF

Dollars/Acre

Actual Front ECF Area

Liber/Page

Other Parcels in Sale

Land Table

Class

Rate Group 1

130-054-000-001-00

2749 LAKESHORE DR

11/10/2022

160000 WD

160000

285660

24354

150014 Improved

116.38 93.849998

0.189$ 209

128857.1429

174.07 WTR-4

1256-289

WATER4

401

WATER4

130-113-000-141-00

2930 WEST RIVER DR

9/10/2022

250000 WD

250000

341736

117009

156424 Improved

342.88

456.437256

1.813 $

341

64538.88582

336.95 WTR-4

1252-165

130-203-000-007-10

WATER4

401

WATER4

130-124-000-134-00

3457 WEST BRANCH DR

3/21/2023

125000 WD

125000

250416

55044

180460 Improved

140

348.75

1.121

393

49102.58698

140 WTR-4

1264-789

WATER4

401

WATER4

130-120-000-024-00

3306 PINECREST DR

2/29/2024

65000 WD

65000

124791

36884

96675 Improved

75

221.899994

0.382 $

492

96554.97382

75 WTR-4

1284/190

WATER4

WATER4

130-137-000-098-00

3798 PINELANDS PT RD

12/20/2022

225000 WD

225000

337812

53175

129131 Improved

67.906667

143.985001

10.226 $

783 5199.980442

66.86 WTR-4

1258-752

130-003-103-001-40

WATER4

401

WATER4

130-110-000-055-00

3144 WEST RIVER DR

9/12/2022

307000 WD

307000

358515

150802

202317 Improved

156.956667

177.891708

0.625 $

961

241283.2

164.71 WTR-4

1252-023

WATER4

401

WATER4

130-114-000-160-00

2602 WEST RIVER DR

3/3/2023

190000 WD

190000

221818

100111

131929 Improved

102.35

290.329987

0.682 $

978

146790.3226

102.51 WTR-4

1262-410

WATER4

401

WATER4

130-110-000-024-10

3258 BEAVER CT

5/20/2022

225000 WD

225000

262325

129377

166702 Improved

129.326667

116.360146

0.318 $ 1,000

406845.9119

149.61 WTR-4

1244-090

WATER4

401

WATER4

130-070-000-003-00

3765 LAKESHORE DR

8/4/2023

200000 WD

200000

225762

98841

124603 Improved

96.666667

203.889999

0.445 $

1,022

222114.6067

100 WTR-4

1272/423

WATER4

401

WATER4

130-090-000-016-00

3399 LAKESHORE DR

6/12/2023

195000 WD

195000

217211

87350

109561 Improved

84.996667

172.146164

0.335 $

1,028

260746.2687

85.24 WTR-4

1268/540

WATER4

401

WATER4

130-136-000-071-00

3694 PINELANDS PT RD

11/16/2023

292250 WD

292250

324605

152402

184757 Improved

143.333333

177.535965

0.581

1,063

262309.8107

145 WTR-4

1279/796

WATER4

401

WATER4

130-120-000-051-15

3484 E PINECREST DR

10/28/2022

275000 WD

275000

294766

138137

157903 Improved

0.133331 0.767

1,128

180100.3911

120 WTR-4

1255-666

WATER4

401

WATER4

130-112-000-081-00

3120 WEST RIVER DR

2/24/2023

250000 WD

250000

267347

130089

147436 Improved

114.38

224.695007

0.546 $

1,137

238258.2418

131.57 WTR-4

1262-419

WATER4

401

WATER4

130-076-000-047-00

3834 FOUR SEASONS DR

9/2/2022

260000 WD

260000

274216

144933

159149 Improved

123.466667

216.362106

0.613

1,174

236432.3002

123.76 WTR-4

1251-290

WATER4

401

WATER4

130-015-300-001-01

2549 LAKESHORE DR

5/12/2023

335000 WD

335000

346127

119792

130919 Improved

101.566667 323.190002

0.795 $

1,179

150681.761

90.4 WTR-4

1266/824

WATER4

401

WATER4

130-085-000-008-00

3545 LAKESHORE DR

5/31/2022

279000 WD

279000

224600

166708

97336 Improved

137.226699

205.464996

0.323

1.215

516123.839

137.5 WTR-4

1244-578

130-086-000-019-00

WATER4

401

WATER4

130-090-000-011-00

3423 LAKESHORE DR

11/27/2023

160000 WD

190000

164837

84736

89573 Improved

69.49

258.519989

0.447 $

1.219

189565.9955

57.79

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

Parcel Number 

130-137-000-098-00 

130-110-000-024-10 

130-114-000-160-00 

130-110-000-055-00 

130-070-000-003-00 

130-136-000-071-00 

130-113-000-141-00 

130-090-000-016-00 

130-112-000-081-00 

130-120-000-051-15 

130-076-000-047-00 

130-090-000-011-00 

130-015-300-001-01 

130-095-000-013-00 

130-112-000-082-00 

130-112-000-085-01 

130-120-000-015-00 

' 130-200-000-002-00 

130-177-000-055-00 

130-136-000-093-00 

130-114-000-157-00 

130-136-000-092-00 

130-114-000-147-00 

130-045-000-014-00 

130-045-000-014-00 

130-115-000-181-00 

130-110-000-023-00 

130-176-000-048-00 

130-124-000-144-01 

130-120-000-043-00 

130-085-000-008-00 

130-105-000-026-00 

130-105-000-024-00 

Street Address 

3798 PINELANDS PT RD 

3258 BEAVER CT 

2602 WEST RIVER DR 

3144 WESTRIVER DR 

3765 LAKESHORE DR 

3694 PINELANDS PT RD 

2930 WEST RIVER DR 

3399 LAKESHORE DR 

3120 WEST RIVER DR 

3484 E PINECREST DR 

3834 FOUR SEASONS DR 

3423 LAKESHORE DR 

2549 LAKESHORE DR 

3745 LAKESHORE DR 

3116 WEST RIVER DR 

3108 WESTRIVER DR 

3285 PINECREST DR 

3261 LAKESHORE DR 

3722 PENINSULAR DR 

3784 PINELANDS PT RD 

2632 WEST RIVER DR 

3780 PINELANDS PT RD 

2728 WESTRIVER DR 

3127 LAKESHORE DR 

3127 LAKESHORE DR 

2756 WEST RIVER DR 

3264 BEAVER CT 

3803 PENINSULAR DR 

3495 WEST BRANCH DR 

3416 E PINECREST DR 

3545 LAKESHORE DR 

187 WEST RIVER DR 

175 WEST RIVER DR 

Sale Date 

12/20/2022 

5/20/2022 

3/3/2023 

9/12/2022 

"8/4/2023 

11/16/2023 

9/10/2022 

6/12/2023 

2/24/2023 

10/28/2022 

9/2/2022 

11/27/2023 

5/12/2023 

7/10/2023 

9/6/2022 

7/31/2023 

6/27/2023 

7/19/2023 

5/11/2022 

4/11/2023 

8/19/2022 

5/26/2023 

12/2/2022 

9/15/2022 

12/16/2022 

4/27/2023 

7/14/2023 

8/25/2023 

4/26/2022 

6/30/2023 

5/31/2022 

6/20/2022 

9/16/2022 

Sale Price 

225000 WD 

225000 WD 

190000 WD 

307000 WD 

200000 WD 

292250 WD 

250000 WD 

195000 WD 

250000 WD 

275000 WD 

260000 WD 

160000 WD 

335000 WD 

234000 WD 

199900 WD 

397500 WD 

226000 WD 

172500 WD 

164000 WD 

256000 WD 

379900 WD 

202500 WD 

345000 WD 

295000 WD 

305000 WD 

635000 WD 

225000 WD 

330000 WD 

383000 WD 

275000 WD 

279000 WD 

275000 WD 

341250 WD 

225000 

225000 

190000 

307000 

200000 

292250 

250000 

195000 

250000 

275000 

260000 

160000 

335000 

234000 

199900 

397500 

226000 

172500 

164000 

256000 

379900 

202500 

345000 

295000 

305000 

635000 

225000 

330000 

383000 

275000 

279000 

275000 

341250 

Secord Township-2025 ECF Analysis Water 4 

Land +Yard 

Bldg. Residual 

Instr. 

Adj.Sale$ 

Cur. Appraisal 

300956 

262325 

221818 

358515 

230891 

330316 

289415 

221192 

267347 

294766 

274216 

168152 

349823 

239228 

205285 

400288 

220928 

167999 

156063 

237959 

348339 

183886 

292309 

230347 

230347 

464357 

179096 

253466 

269792 

212639 

209628 

198915 

237871 

139919 

171622 

138897 

215970 

137252 

203998 

161795 

121600 

160021 

163167 

166795 

99995 

141864 

157960 

117848 

267789 

117871 

92185 

82284 

92888 

142683 

100147 

125626 

79459 

79459 

145450 

103027 

128052 

92509 

115616 

108595 

103087 

115167 

85081 

53378 

51103 

91030 

62748 

88252 

88205 

73400 

89979 

111833 

93205 

60005 

193136 

76040 

82052 

129711 

108129 

80315 

81716 

163112 

237217 

102353 

219374 

215541 

225541 

489550 

121973 

201948 

290491 

159384 

170405 

171913 

226083 

CostMan. $ 

207967.9004 

117796.1016 

107689.6094 

185123.3789 

121609.0938 

164049.3438

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

-,]

o

-,]

-t

=-l

-.1

E

{5<

-t

o{

3

Io

o

-i -t -1

=o

-t

z

?

-t

-,]

Q.

l

-l

o

€

o3

-t

o

tlb'D

ol ^ ^

I:,

i

-t

3

-t

-:

zo

o

..,]

o-t

o

-,1

o

-.,t

I

',1 o

-,] o

o.

-,1

-.1

t'-

3

-l

l

t

-.1

-t

3

2

3

E

3

€

-.1

:

3

€ Ho

. 3.

-l€F-o

'n_-_-l

oo0

t-

-,]

r5F=!fn-

Jr!prrooao

ort<.troDr3

o rJ.rD o-o= o

?D Lr'

!o 

a 

!)

)o

o.

7

-1

o

o

o

2-t

p

;l

5

(,un'|mu=iro!6

= d oo < I

?DlDoarD<

.r a a € a d.D

a!J

.) 

-O 

O '

J. 

too

cr.o 

/! o-,

=

3

t

a

I

". 

1

_c

I

I

:

|_--@

-t

o

L

:l

{

-t

mets

I

=

=

3

:

{

=

-to

e

;l

=I

-l

I

i

i

; L '-;

o ?_o,

I|---o

. <., "'"'-'1

, 

-,1

j-

].I-

tsl

Irl

lrl

KI

l.l

ol

"l

)

Page 2

Residential 

Building 

1 of 

2 

parcel 

Number: 

130-015-100-004-00 

Printed 

on 

07/14/2025 

9 

oo 

. 

I 

— 

Building Type 

a3) 

Roof (cont.) 

an Heating/Cooling 

(15) 

Built-ins 

(15) Fireplaces 

(16) porches/pecks = (17) 

Garage 

— 

single Family 

Eavestrough 

Gas 

[x 

[oil 

Elec. 

Appliance ATTow. 

Interior 

1 Story | Area/Type 

year Built: 

X 

(Mobile Home 

X{Insulation 

wood 

coal 

Steam 

Cook Top 

Interior 

2 

Story 

240/WGEP 

(1 Story) 

car Capracity: 

Town Home 

0|Front overhang 

X 

[Forced warm Air 

Dishwasher 

2nd/same stack 

ass: 

Duplex 

O|other overhang 

wall 

Furnace 

Garbage Disposal 

Two Sided 

Exterior 

A-Frame 

(4) Interior 

warm & Cool Air 

pi Heater 

Exterior 

1 story 

Brick ver 

X [Wood Frame 

Drywall 

Plaster 

Heat Pump 

Exterior 

2 Story 

08 

Hot Tub 

prefab 

1 stor: 

common wall: 

X |Paneled 

wood T&G 

Unvented Hood 

prefab 

2 story 

Foundation: 

Building style: 

Trim & Decoration 

vented Hood 

est Circulator 

Finished 7: 

pefault 

[Ex [x[ord 

I 

[Win 

Intercom 

" 

Raised Hearth 

ALO Doors: 

vr Built 

[Remodeled 

|: 

Jacuzzi 

Tul 

Mech. Doors: 

. 

: 

[tg [x [ord 

| 

[small 

oven 

ra 

2 

% Good: 

Condition: 

Fair 

doors | 

|SaTid] [H.C 

Microwave 

el 

mma 

storage Area: 

Room List 

OY 

1 

standard Range 

o 

ec. 

Age: 

48 

No Conc. 

Floor: 

~~ [Basement 

| 

Floors 

i 

PR 

self Clean Range 

|Floor Area: 

BO 

Kitchen: 

| 

[Central 

Air 

sauna 

Total 

Base New: 

36,093 

E.C.F. 

Bsmnt Garage: 

1st Floor 

nts ASE 

2nd Floor 

other: 

wood Furnace 

Trash Compactor 

[Total 

Depr Cost: 

12,633 

X 0.857 

carport Area: 

1|Bedrooms 

other: 

(12) 

Electric 

central 

vacuum 

Estimated T.C.v.: 

10,826 

| 

| 

7 

(6) ceilings 

0 

Amps Service 

Security system 

Roof: 

(1) Exterior 

| 

9 

. 

: 

Cost Est. 

for Res. 

81dg: 

1 

Mobile Home 

Default 

cso 

BTt 

0 

wood/ShingTe 

i 

[ 

No./Qual. 

of Fixtures 

J. 

% 

ladami 

< 

| 

TEX. 

TT 

11) 

Heating System: 

Forced warm Air 

ming 

LL 

EX 

[x 

ord. T 

Twin 

Ground Area 

= 192 

SF 

Floor Area 

= 

192 

SF. 

Bric 

OR — 

No. 

of Elec. outlets 

Phy/Ab.Phy/Func/Econ/Comb. 

% Good=35/100/100/100/35 

Excavation 

T 

— 

; 

Man 

Ave. 

Few 

i1di 

X |Insulation 

Basement: 

0 S.F. 

[Many 

[x [A 

[ 

[Few 

|suitding areas 

Er 

res crawl: 

0 S.F 

(13) Plumbing 

2) 

wind 

J 

a 

Type 

Ext. walls 

 Roof/Fnd. 

size 

Cost New 

Depr. 

Cost 

¢ A iE 

slab: 

0 S.F. 

Average Fixture(s) 

[Main Home 

Ribbed 

Metal 

192 

733 

5 153 

|. 

[Large 

i 

i 

. 

13 Fixture Bath 

Total: 

14 

, 

X 

|Ave. 

X Ave. 

Sass. 

0:0 

2 Fixture Bath 

other Additions/Adjustments 

| 

[Few 

[small 

Basement 

softner, 

Auto 

BN 

fcc 

SO 1 brits 

OE copa 

7 

’ 

water /Sewer 

wood Sash 

Conc. 8Tock 

softner, Manual 

Septic System 

- MI 

1 

4,233 

1,482 

x 

Metal 

sash 

Poured 

Conc. 

! 

Solar water Heat

Page 3

t

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

07 | t 4t2025

l2:00 PM

val uati on Report

Asse5sn€nrRol I Roll

110-015 -100-004-00

Property cl ass: 401

Map #: x

2025 Est. T. c. v.

Assessi ng Department

HOLEC FRANCIS & FLORENCE TRUST

2975 LAKESHORE DR

GLADWTN, MI 48624

Land value Est'imates for Land Table wTR-4.WATER4

* Factors *

Descript'ion Frontage Depth Front Depth Rate 9{adj. Reason

WATER4 106.67 110.00 1.0000 1.0000 1366 100

110 actual F.ont Feet, 0.27 Total Acres 

Total Est. Land value =

val ue

L45,707

145,707

Land rmprovement cost Estimates

Description 

Rate 

s'ize % 6ood

o/,J/P: 4in Concrete 

5.92 

36 

64

shed: Metal Prefabrication 

24.03 

48 

54

shed: wood Frame 

38.96 

16 

54

Total Estimated Land rnprovements True cash value =

cash val ue

159

523

758

1,540

cost Est, for Res. Eldg: 1 ilobile Hone Default

(11) Heating systen: Forced warm Air

Ground area = 192 sF Floor Area = 192 sF.

phy/^b.phy/Func/Econlconb. % cood=1s /lOO / 100 /LO} / 15

Bui I di ng areas

Type 

Ext. wal ls 

Roof/Fnd,

Mai n Home R'ibbed 

Metal

other Add'i ti ons/Adj ustments

wate r/seYJer

septi c system - Mr

t,Jel], 100 Feet

Porches

r,,/GEP (l- Story)

Si ze

192

Tota'l :

Depr, Cost

5, 153

cls D 

Blt 0

cost New

L4,722

1

L

4,213

5 ,467

11,671

36,093

1,482

1, 913

4,08s

12,633

240

Totals:

Notes:

ECF (|{ATER 4) 0.857 => TCVI

10 ,826

cost Est, for Res. Bldg: 2 Mobile Home Default

(11) Heating system: Forced LJarm Air

Ground Area = 0 sF 

FIOOr Area = 0 sF.

phy/^b.phy/Ftnc/Econlcomb. % Good--}' / lo}/foo/ IOO/ 35

Bui I di ng areas

Type 

Ext, walls 

Roof/Fnd

other Addi ti ons/Adj ustnents

tdater/5ewe r

well, 100 Feet

Porches

4in concrete

cls D

Blt 0

Si ze

cost New Depr. Cost

1

5 ,467

260

Total s:

1,708

7,t75

1,913

598

2,511

2,LS2

Notes:

2025 Est. r.c.v. 110-015-100-004 00

Est. TCV/Total Floor Area = 834.51

EcF (waTER 4) 0.857 => Tcv:

160,225

Page 2

07 ,r4t2025

l2:00 PM

val uati on Report

2024 Assessed

75 ,400

2025 

New Eq

0

2025 Assessed

80,100

MBOR

7 5 ,400

Adj ustment

4,700

MBOR

80,100

ease for cap

40,223

Addi ti ons

0

capped

4t,469

c. P. r.

3.10

Tax Adjustment

1246

->Taxabl e<-

41,469

s. E. V.

75 ,400

Los 5

0

S.E.V.

80,100

Lo55es

0

PRE/MBT

0

AssessmentRoll Roll:

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

07 /t4/2C25 

11 :31 Al'1

2025 BOARD OF REVIEW DECISION

PROPERTY IDENTIFIC.ATION: (kr.el Code requircd Ptuf.rr\ rrr,rrr.

and l€gal descriprion optjonal.):

130-015-100-004-00 2975LAKrsHoRE DR

SirC Is l9 I E PARCEL COM SW COR OF LO'I 20 Sh(1)lll)

DAM RESORTADD NO 2 AS POB TH N 89DEC 4,1MIN I]

I10.6I.T ALON(} S LINT, O}. SD LOT TII S lIDEG:IOMIN II

I OOFT AI-ONG R,W OF CO1JNTY RD. TH \A,']-Y PA R \\ S I,i\I

O[ SAID LOT 20. 80 FT. TH NWLY TO POB,

TIIIS PROPERI t', lS CLASSIIIED 101 (RESIDE\TIAI -t\lPRO\',r'r))

Thank you for attending this years March Board ofReview. The Board has revie\red the infbrmation you supplicd and the dala ne..\sJr-]

to compute your assessment and taxable lalue.

Tle Board has conrpleted their review of parcel number 130-015-100-004-00

They have made the following determination based on the information you supplicd.

Board of Review Comments

2025 ORIGINAL ASSESSED VALUE

E0. L0{)

FROV

Assessing Department

P.O. Box 25

Rogers City, MI 49779

\AME AND ADDRITSS Ol OWNER OR PLRSON ]\:AITED O\ ASSESSMTN I ROLL

HOLEC FRANCIS & FLORENCE

TRUST

SMITH JAMES & JON JEFF & MEEK

JIL

2590 W Ridge Rd

Glad\i,in, MI 48624-9701

2025 'BOARD OF REVIEW'ASSESSED VALUE

80,100

(lfthe above amounts are the same. no revisions have occured)

2025 ORICINAI- TAXABT,I.] VALUE

.11,469

2025 "BOARD OF REVIEV'I" TAXABLE VALUE

41.469

2025 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIEDAG

0.0000

Plcasc fccl frcc to contact thc assessor at the address lisred abole or call ifvou havc anv questions

"Effectivc March l, 2013, the Tribunal is no longer able to acccpt Small Claims lcttcr appeals. Rather, you are requircd to file a pctitiolr to

initiate a ncw Small Claims appeal. Petition forms are available on this website."

http:rwww.michigan .gov l raxtrlb/ 0,467 7,7 - I 87-38254--,00.html

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

Mkn brn Os!.n i.rn or T6BU tu

618(AGv 11'.12)

Petition to Board of Review

C!t

L"Lq

,$

L{035

c

s-E€S44

Thi! forn l! ilw€d und6r thq authodty ol PA. 206 o, 1893. as amended. Ftng b voluntary. t|otv€vsr yo! may not appeal to lhe lvrhigan iax TtiSuna

ot UE Stab Tsx Cdrmlasioi unlss you lilst prots3t to tho Soed c, Revi6w.

TO BE COTPLETEO BY OWNER OR OUTNER'S AGENT

9u

Nam. (Ple$o Print o.

fr-

il"

L

TIE und.nlgh.d protart th. .....r.d vrlu. rn.lror tha ianhtlva tarabl. v.lu. .ndror th. prop.ny cl..ailic.tion rnd/or the qurlified

agalcrrhural propeny aramptloi ot the tollowlne daacrlb.d p,op..ty:

fto9.ry ld.nti.d (Pxc.l c6d. nqui.d. Pi.p.iy lddr.3r e bo.t d...rip{Jo odlomD

Z4-t L,At<Bz:lLar >a.

G ,-a-v ott , xl

vh (. 4 ea.-.p

t-

Protrstod ftrm d\ifus€ssed Value I Tanrative Taxabl€ Value I Chssttication

,I. PROTEST OF ASSESSTTENT

(Complo(6 this ssction for e protEst ot asseslsd valtje aod/or tentativo taxable vatu6)

I 

Qualitied Agricultural

Property Exemption

Ioidd'p or Cl!:

2F- C L

>r

*-.*9d', l@

Ot n /r Eilhlt ot Ttu. Cih V.b.

2'€ ^o o

To.lanlr Tsrablo V.[e

2. PROTEST OF CLASSIFICATION

(Cofiplete thi6 s.ctjon tor a request

accord.nca wlth Sadbn 21t.34c of

daa6ifcs0on has on thst propertya

CL$Ilcalio.r ol propcdy on ihb ,i!f6 $3a$!tsrt rot

Oarltkdton .houtd D. (cttod( mr oft'. tol ing)l

to d|angg tho classhlcgtion. Tho Board ot Rgviory mult nak€ lh€& decBlon legadiag classrfic€uon rn

lho lll}b6n Co,nfiLd La!c. Thc Board ot Revbu rhall nol be inlluoicsd by lh€ eflect tla: a partrcltar

atatrt .. . horh@sne/i princlpat rosidonc€ or qualfiod agricultur{l p.op9rty.)

'Zo

I Utitity leersonat Property On y)

Agricultural 

f 

lnOustriat

Commsrciat EResadential

Timber Culover

Dgvelopmental

3, PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY

(lt lhersre6so. he6 d€r1rad or ch.ngod lh5 porcehtag6 o, ttto oxorptio|| from fie ,8 mltb of bcat sanoolopcrating tar fo. quatified agri.ejtL,ral

proPlny ln. o^'not may appoal til! adDn to ths March Bo6rd of Rsvt6w. THE 80ARo oF REVtEw HAs lo eu-Txonmi,ro cotistosn oa *cr

uPoN THE EXEMPTION FRoM THE 1o scHool openettro uruls ron-nor,,lEowlren,s pRtNqpAL REsTDENcE pRopERlES.,

4. REASON FOR PROTEST

ft* FoLat oa a!a6rr.d rdrrc .rd/o. lha tdriaftr tudb valuo snd/or drstincdjon rdo. qusliod lgdq&rd p.or.rty .rampt o,1

CERTIFICATION

SilnaluG

6l6mptbn Fntad bt aale*rq (Entlr 0 crerpro.r

www.michigan.govrlreas0ry

@ilinte, 

rccii:Jl-

or,rpdon ttqs@d)

Page 2

Foin 618. Pag6 ?

FOR BOARD OF REVIEW USE ONLY

I STRUCTIONS: lnco.porato a copy of tiis brm and the assigned numbor in the Board 9f RevEw minulos

2ozs-oE

I. ASSESSED VALUE

DispFiuon by

f;Oeniod

I Assossed Value Changed From

Bo.rd ot Revir... Tha Bosrd o{ Revie\ mu3t stata

R.co.d ol rrt - Sord * tr.'. ,n n$.r co.nmIt . oa bo.d

t3o- otr - loo- oo{- ao

lo

w

Chairporson: ffies i-l r" # 

Member: Eyes I No

tr,lember: ! ves ---, 

tr,to

|b. bo..d.cion , nsuFFtc.E;tf Ete6€,e 

To Sep.C7- <,L,rJ--r^ OF Haet^-<

sr.O - 6r,,1r.L>A a LE LaT-

lfyou diseg.ee with tho dscision of lhe Boa.d of R€vi6w ogtrding rontetlvo e!3essed vslue. yqi mly appcEl that docilion by nling a pet tron wtn tie

Midlilan TBx Tribunat at p.O. 8ox 30232 , Lansing, Ml ,lEg09. Commorcid Re6l. lrdult ial Raal. Oevolopmontsl R6al, Colnmercla persona!

lnd!strial P€Gonal and Uti ity Personsl Property may be lppGaled by May 31. Ag4cultural Rcal. Residential

Page 3

SE

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

Assessing Depadment

Secord Township

PO. Box 25

Rogers C ty, Ml 49779

FROM

OWNER'S NAME & ADDRESS/PERSON 

NAMED ON ASSESSMENf ROLL

HOLEC FRANCIS & FLORENCE TRUST

SMITH JAMES & JON JEFF & I\4EEK JIL

2590 W Ridge Rd

Gladwin, Ml 48624-9701

PRIOR AI\,iOUNT

YEAR: 2024

1, TAXABLE VALUE

40,223

41,469

1,246

7 5.400

80,100

3. TENTATIVE EQUALIZATION FACTOR

1.000

80,100

4, STATE EQUALIZED VALUE (SEV)

5. There WAS or WAS NOT a transfer of ownerchip on this propefty in 2024 WAS NOT

THIS IS NOT A TAX BILL

Notice of Assessment, Taxable Valuation, and Property Classification

info@assessingoffi ce.com

L-4400

PARCEL IDENTIFICATION

PARoEL NUI,IBER: 130-01 5-'l 00-004-00

PROPERTY ADDRESS:

2975 LAKESHORE DR

GLADWIN, MI 48624

PRINCIPAL RESIDENCE EXEMPTION

% Exempt As 'Horn€onnqs PrirrcigalRo6ids .00%

% ExeNnpr As 'Oualilod Agrlcult rslPrcp€ty 

.00%

Ex..nd AS'MBT lndusEial P.rsoral': 

.0C%

96 Exernpt As 'MBT Com.rerci€l Porsooal: 

.00%

Ex€.npt As "Ouslif€d For€s{ Ploporqf: nYes m No

Ex€mdAs'Oevohp.nont Proportta: IYes E ruo

LEGAL DESCRIPTION:

SEC 15 19 1E PARCELCOM SW COR OF LOT 20 SECORD DAM RESORTADD NO 2AS POB TH N 89DEG 44MIN E 110.6F-i

ALONG S LINE OF SD LOTTH S 1,1DEG 4OMIN E 1OOFTALONG R,/VV OF COUNTY RD, TH WLY PAR W/ S LINE OF SAID LC; 2

PRIOR YEAR'S CLASSIFICATION: 401 Residenrial

ot P a 206 0r 1 393. S€c 21 1 24

and Sm 21 1 3,1c .s amend.d Th6 s a trrr€l assessoent nobce to be u$d

4.-too

6. Assessor Change Reason(s):

Market Adjustment

Ths 2025 lnflation rate Multiplier is: 1.031

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

March Board of Review Appeal lnformationi

The Secord Township March Board of Review will meet on l,londay, March '10, 2025 from 9:00am - 3i00pm & Tuesday, Match'11,2C25

from 3:00pm - 9:00pm. The appeal meetlngs will be held at: Secord Twp Hall at 1507 Secord Dam Rd, Gladwin, Ml. Written appeals

must be received by March 6, 2025. APPOINTMENTS ARE REQUIRED. Please callJoel at 989-329-9319 to schedule an appointmenl

Allan J. Berg

(989) 734-35s5

CURRENT TENTATIVE

AMOUNTYEAR: 2025

CHANGE FROM

CURRENTYEAR

2. ASSESSED VALUE:

4,7AO

75,400

Mbhigan Depadmont of T@asury

1019(R6v,10-24)

ACCORDING TO MCL211.34c THIS PROPERTY lS CLASSIFIED AS: 401 Residential

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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

 

Dale Holec, Petitioner 

 

 

V 

 

 

 

 

 

 

 MTT Docket No. 25-002529-TT 

 

 

Township of Secord, Respondent 

 

 

______________________________________________________________________ 

 

PROOF OF SERVICE 

____________________________________________________________ 

 

 

On the date listed below, I served via First Class Mail a copy of the Respondents 

completed answer form to the above-mentioned docket number. 

 

 

Sent to Petitioner: 

 

Dale Holec 

2590 W. Ridge Rd. 

Gladwin, MI 48624 

 

 

 

I hereby declare that the above statements are true to the best of my knowledge, 

information and belief. 

 

 

July 25, 2025 

 

 

 

 

Kristi Sidelko 

Secord Township Assessor

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

GRETCHEN WHITMER

GOVERNOR

Dale Holec,

Petitioner,

V

STATE OF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

Township Of Secord,

Respondent.

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 25-002529

NOTICE OF DOCKET NUMBER

MARLON I. BROWN, DPA

DIRECTOR

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.

Entered: June 25, 2025

PROOF OF SERVICE

By: Tribunal Clerk

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

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

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. 25-002529

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Secord (GLADWIN)

First Name

Kristi

M.I.

Last Name/Company Name/Unit of Government

Sidelko

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

211 Bright Angel Drive

City or Town

Prudenville

State

Michigan

ZIP Code

48651

Telephone Number

989-942-4877

Fax Number

E-mail Address

assessorkristi@gmail.com

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

First Name

Kristi

M.I.

Last Name

Sidelko

Firm Name (if any)

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

211 Bright Angel Drive

City or Town

Prudenville

State

Michigan

ZIP Code

48651

Telephone Number

9899424877

Fax Number

E-mail Address

assessorkristi@gmail.com

Section 3: Subject Property Information

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

No

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

The 2025 assessment has been determined by the Board of Review to reflect 50% of True Cash Value.

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?

Michigan

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

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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

DALE HOLEC, 

MTT Docket No. 25-002529-TT 

Petitioner, 

vs 

TOWNSHIP OF SECORD, 

Respondent. 

Sean P. Fitzgerald (P60654) 

CLARK HILL PLC 

Attorneys for Petitioner 

200 Ottawa Avenue NW, Suite 500 

Grand Rapids, MI 49503 

(616) 608-1122 

sfitzgerald@clarkhill.com 

PROOF OF SERVICE 

Sean P. Fitzgerald states that on June 27, 2025, he caused to be served Notice of Docket 

Number, Entire Tribunal Property Tax Petition, and this Proof of Service upon the attached Exhibit 

A service list. 

Respectfully submitted, 

CLARK HILL PLC 

Dated: June 27, 2025 

By: /s/ Sean P. Fitzgerald 

Attorneys for Petitioner

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

DALE HOLEC, 

Petitioner, 

vs 

TOWNSHIP OF SECORD, 

Respondent. 

MTT Docket No. 25-002529-TT 

Sean P. Fitzgerald (P60654) 

CLARK HILL PLC 

Attorneys for Petitioner 

200 Ottawa Avenue NW, Suite 500 

Grand Rapids, MI 49503 

(616) 608-1122 

sfitzgerald@clarkhill.com 

EXHIBIT A - SERVICE LIST 

Secord Township Assessor’s Office 

1507 Secord Dam Road 

Gladwin, MI 48624 

Secord Township Supervisor 

Attn: Joel Vernier 

1507 Secord Dam Road 

Gladwin, MI 48624 

Gladwin County Clerk’s Office 

Attn: Constance Thurlow-White 

Secord Township City Clerk’s Office 

1507 Secord Dam Road 

Gladwin, MI 48624 

County Equalization Director’s Office 

Attn: Pete Preston 

555 W. Cedar Avenue 

Gladwin, MI 48624 

Secretary of Gladwin Community Schools 

School Board

Page 3

Rachel Eubanks 

Treasurer of the State of Michigan 

Austin Building 

430 W. Allegan Street 

Lansing, MI 48922

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

( 

E 

E Clark Hill 

Sean P. Fitzgerald 

T (616) 608-1122 

F +16166081179 

Email:sfitzgerald@ClarkHill.com 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

TranInfo 

26017901-1 

05/27/25 

Chit: 

405602 

Aut: $125.00 

ID: 

CLARK HILL 

] 

RECEIVED 

MAY 

2 8 2025 

Clark Hill 

. 

200 Ottawa N.W., Suite 50BICHIGAN TAX TRIBUNAL 

Grand Rapids, MI 49503 

T (616) 608-1100 

F (616) 608-1199 

May 23, 2025 

Re: 

2975 Lakeshore Drive, Gladwin, MI 48624 

Dear Clerk: 

Enclosed for filing is a Property Tax Appeal Petition Form and a check in the amount 

of $125.00 for the filing fee. 

If you have any questions, please contact me. 

SPF:lg 

Enclosures 

Sincerely, 

CLARK HILL nl 

= 

\ 

< _——— 

Sean 

P. Fitzgerald,

Page 2

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 

[YAN 

Last Name/Company Name 

Dale 

Holec 

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

2590 W. Ridge Rd. 

City or Town 

State 

ZIP Code 

Gladwin 

Mi 

48624 

Telephone Number 989-205- 1 900 

E-mall 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 

Ml. 

Last Name 

Sean 

P 

Fitzgerald 

Firm Name (fan) 

~1 

rk Hill PLC 

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

200 Ottawa Ave., Suite 500 

City or Town 

State 

ZiP Code 

Grand Rapids 

Mi 

49546 

Telephone Number 61 6-608-1 1 22 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

sfitzgerald@clarkhill.com 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [[] vest 

[_] No** 

appealing? 

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

1 

*if 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] 

2975 Lakeshore Dr., Gladwin, MI 48624

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

True Cash and Taxable Value 

[7 Poverty Exemption 

[J Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[J uncapping of Taxable Value 

{J Eligible Manufacturing Personal Property (ESA) 

[m} Exemption from Taxation {other than the denial of a 

[1 Classification 

Principal Residence or Qualified Agricuitural Exemption) 

Section 5: Explain the Reason for this Appeal 

The parcel is an unbuildable vacant lot, yet is assessed as a buildable vacant

Page 4

STATE

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 Holec,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002529

Township Of Secord,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: June 25, 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

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 Holec,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002529

Township Of Secord,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: June 25, 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

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

( 

E 

E Clark Hill 

Sean P. Fitzgerald 

T (616) 608-1122 

F +16166081179 

Email:sfitzgerald@ClarkHill.com 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

TranInfo 

26017901-1 

05/27/25 

Chit: 

405602 

Aut: $125.00 

ID: 

CLARK HILL 

] 

RECEIVED 

MAY 

2 8 2025 

Clark Hill 

. 

200 Ottawa N.W., Suite 50BICHIGAN TAX TRIBUNAL 

Grand Rapids, MI 49503 

T (616) 608-1100 

F (616) 608-1199 

May 23, 2025 

Re: 

2975 Lakeshore Drive, Gladwin, MI 48624 

Dear Clerk: 

Enclosed for filing is a Property Tax Appeal Petition Form and a check in the amount 

of $125.00 for the filing fee. 

If you have any questions, please contact me. 

SPF:lg 

Enclosures 

Sincerely, 

CLARK HILL nl 

= 

\ 

< _——— 

Sean 

P. Fitzgerald,

Page 2

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 

[YAN 

Last Name/Company Name 

Dale 

Holec 

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

2590 W. Ridge Rd. 

City or Town 

State 

ZIP Code 

Gladwin 

Mi 

48624 

Telephone Number 989-205- 1 900 

E-mall 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 

Ml. 

Last Name 

Sean 

P 

Fitzgerald 

Firm Name (fan) 

~1 

rk Hill PLC 

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

200 Ottawa Ave., Suite 500 

City or Town 

State 

ZiP Code 

Grand Rapids 

Mi 

49546 

Telephone Number 61 6-608-1 1 22 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

sfitzgerald@clarkhill.com 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [[] vest 

[_] No** 

appealing? 

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

1 

*if 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] 

2975 Lakeshore Dr., Gladwin, MI 48624

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

True Cash and Taxable Value 

[7 Poverty Exemption 

[J Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[J uncapping of Taxable Value 

{J Eligible Manufacturing Personal Property (ESA) 

[m} Exemption from Taxation {other than the denial of a 

[1 Classification 

Principal Residence or Qualified Agricuitural Exemption) 

Section 5: Explain the Reason for this Appeal 

The parcel is an unbuildable vacant lot, yet is assessed as a buildable vacant

Page 4

STATE

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.