Dale M Creamer Petitioner V Township Of Elba Respondent

Page 1

RECEIVED 

MAY 27 2026 

J 

ts 

i InfoRdé06 261239981 0/06/24 

ite Pe 

it 0.0 

MICHIGAN TAX TRIBUNAL: 

= 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

« 

) 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

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

Exemptions, Special Assessments, or Non-Property tax disputes. 

. 

Pursuant to Tax Tribunal Rule (TTR) 279, yoi MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

M.I. 

Last Name/Company Name 

First 

Name 

irs "Dale 

_ 

oe 

H 

Cream Vv 

Mailing 

Address 

(No., Street, 

P.O. Box or Rural 

Route] 

37 17 

0 

4 

[V8] 

Yeqoth 

. 

oe Lap _— 

wi 

ZIP Code dR 

emer 

{QR 44, 3194 

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

camardaleld @ gona) 

: 

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

First Name 

M.I 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information *use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

(yes 

Od No** 

3 

**If No, you must file separate appeals for each parcel 

Property Address (No., Street) 

3 1 

13 d 

17 

WW 

Oregon 

City or Town 

County, 

State 

ZIP C; 

J 

d

Page 2

STATE OF MICHIGAN 

DIRECTOR 

GOVERNOR 

. 

LANSING 

Section 4: Check which of the following you are appealing (check all that apply) 

[J/frue Cash and Taxable Value 

[J Taxable Value Only (calculation) 

[rcapoing of Taxable Value 

Section 5: Explain the Reason for this Appeal 

\ payed 

X10 00 Per ote 

0A 

wren 

| 

bouahy Ha Property A 

was 

oll 

aqrict Rural. 

\ 

spoke +o 

Tha Tuyp &I3essor 

befor 

| Purchased, whan 

| divided 

BLE 

ropart 

a, aflev,uuas do\d 

+r 

Proper 

would 

Hex 

aqrics or 

+ layes Lodld remain Yau Sowa 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

o\ 

Section 6: Jurisdictional Issues 

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

O No 

If Yes, check which BOR you attended: [WM March 

[J July 

[] December 

If No, please check the applicable reason(s): 

O 

Not required to attend 

FE Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

O Appealing within 35 days of State Tax Commission Order 

[| Appealing within 35 days of receipt of Notice of Uncapping 

[1] other 

If you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

~ 

LANSING 

. 

DIRECTOR 

Section 7: Valuation Information “use the multiple parcel form for additional, contiguous parcels. 

Parcel Number: 

00 

5 A [6 

1] 

- («Yo YP} 

. 0A 

Classification of Property: 

Real Phy 

Personal [J (check one) 

Agricultural J 

Commercial 

(Industrial (J 

Residential [J 

 Timber-Cutover [1 

~~ Developmental 

CJ 

Utility [J (check one) 

Assessed Value (also known 

as 

State Equalized Value) established | Taxable Value established by 

© Board of Review: 

by the Board of Review: 

3 a 

400 

p 

i 

What do you believe is the fair market value (also known as true cash value)? | ay 00 Ie) 

i 

What 

do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

by 

.5) 

d 

val 

value 

by 

.5) 

od \ 2 

i » 00 

assessed 

value) 

21 q 

N 1 

S 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

Hoes 

0 no 

If you answered yesto the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$0ver $500,000.00 

$300.00 

If the property is 

NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $25.00 for each additional parcel, as indicated above. 

If the property is 

NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature *requited 

Petitiol 

ok 

Att 

IAuthotized Representative’s Signature: 

Is! 

MA NN 

FY

Page 4

GRETCHEN WHITMER 

STATE OF MICHIGAN 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

@ 

i 

LANSING 

‘ 

DIRECTOR 

MULTIPLE PARCEL ATTACHMENT TO PETITION FORM 

VALUATION APPEAL 

Petitioner’s Contact Information: 

M.I. A 

Fir 

ame/Company Name 

a 

\e 

. 

Last Name 

Creama Y 

Valuation Information 

Parcel Number: 00% -00a 

- 002 - Oy 

Classification of Property: 

Real 

Personal [J (check one) 

Agricultural J 

Commercial 

(J 

Industrial (] 

Residential 

[1

Page 5

/ 

7%

Page 6

F

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 M Creamer,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002504

Township Of Elba,

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 29, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Dale M Creamer,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002504

Township Of Elba,

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 29, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

RECEIVED 

MAY 27 2026 

J 

ts 

i InfoRdé06 261239981 0/06/24 

ite Pe 

it 0.0 

MICHIGAN TAX TRIBUNAL: 

= 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

« 

) 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

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

Exemptions, Special Assessments, or Non-Property tax disputes. 

. 

Pursuant to Tax Tribunal Rule (TTR) 279, yoi MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

M.I. 

Last Name/Company Name 

First 

Name 

irs "Dale 

_ 

oe 

H 

Cream Vv 

Mailing 

Address 

(No., Street, 

P.O. Box or Rural 

Route] 

37 17 

0 

4 

[V8] 

Yeqoth 

. 

oe Lap _— 

wi 

ZIP Code dR 

emer 

{QR 44, 3194 

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

camardaleld @ gona) 

: 

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

First Name 

M.I 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information *use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

(yes 

Od No** 

3 

**If No, you must file separate appeals for each parcel 

Property Address (No., Street) 

3 1 

13 d 

17 

WW 

Oregon 

City or Town 

County, 

State 

ZIP C; 

J 

d

Page 2

STATE OF MICHIGAN 

DIRECTOR 

GOVERNOR 

. 

LANSING 

Section 4: Check which of the following you are appealing (check all that apply) 

[J/frue Cash and Taxable Value 

[J Taxable Value Only (calculation) 

[rcapoing of Taxable Value 

Section 5: Explain the Reason for this Appeal 

\ payed 

X10 00 Per ote 

0A 

wren 

| 

bouahy Ha Property A 

was 

oll 

aqrict Rural. 

\ 

spoke +o 

Tha Tuyp &I3essor 

befor 

| Purchased, whan 

| divided 

BLE 

ropart 

a, aflev,uuas do\d 

+r 

Proper 

would 

Hex 

aqrics or 

+ layes Lodld remain Yau Sowa 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

o\ 

Section 6: Jurisdictional Issues 

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

O No 

If Yes, check which BOR you attended: [WM March 

[J July 

[] December 

If No, please check the applicable reason(s): 

O 

Not required to attend 

FE Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

O Appealing within 35 days of State Tax Commission Order 

[| Appealing within 35 days of receipt of Notice of Uncapping 

[1] other 

If you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

~ 

LANSING 

. 

DIRECTOR 

Section 7: Valuation Information “use the multiple parcel form for additional, contiguous parcels. 

Parcel Number: 

00 

5 A [6 

1] 

- («Yo YP} 

. 0A 

Classification of Property: 

Real Phy 

Personal [J (check one) 

Agricultural J 

Commercial 

(Industrial (J 

Residential [J 

 Timber-Cutover [1 

~~ Developmental 

CJ 

Utility [J (check one) 

Assessed Value (also known 

as 

State Equalized Value) established | Taxable Value established by 

© Board of Review: 

by the Board of Review: 

3 a 

400 

p 

i 

What do you believe is the fair market value (also known as true cash value)? | ay 00 Ie) 

i 

What 

do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

by 

.5) 

d 

val 

value 

by 

.5) 

od \ 2 

i » 00 

assessed 

value) 

21 q 

N 1 

S 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

Hoes 

0 no 

If you answered yesto the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$0ver $500,000.00 

$300.00 

If the property is 

NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $25.00 for each additional parcel, as indicated above. 

If the property is 

NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature *requited 

Petitiol 

ok 

Att 

IAuthotized Representative’s Signature: 

Is! 

MA NN 

FY

Page 4

GRETCHEN WHITMER 

STATE OF MICHIGAN 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

@ 

i 

LANSING 

‘ 

DIRECTOR 

MULTIPLE PARCEL ATTACHMENT TO PETITION FORM 

VALUATION APPEAL 

Petitioner’s Contact Information: 

M.I. A 

Fir 

ame/Company Name 

a 

\e 

. 

Last Name 

Creama Y 

Valuation Information 

Parcel Number: 00% -00a 

- 002 - Oy 

Classification of Property: 

Real 

Personal [J (check one) 

Agricultural J 

Commercial 

(J 

Industrial (] 

Residential 

[1

Page 5

/ 

7%

Page 6

F

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.