Danette Terzano Petitioner V Township Of Garfield 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 

Danette Terzano, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002259 

 

Garfield Township, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has considered the file in this case and the submitted Stipulation for Entry 

of Consent Judgment (Stipulation) and finds that the Stipulation meets all filing and 

statutory requirements.1 As such, the Tribunal shall enter the 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, 2013, through June 30, 2016, at the rate of 4.25%, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 26-002259 

Page 2 of 2 

 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%,

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 

Ly 

SEP 

9 2026 

: 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

Danette Terzano 

LANSING 

DIRECTOR 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-002259-TT 

Township Of Garfield 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Grand Traverse 

County. 

2. 

Parcel Number: 28-05-004-021-00 

. 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

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

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2026 

$219,800 

$219,800 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2026 

$392,000 

$196,000 

$196,000 

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.) 

Transfer of Ownership/ Valuation Review

Page 2

MTT Docket No. 26-002259-TT 

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) 

of Polinee Authorized Representative or, if none, Petitioner: 

=) 

Printed Name: Danette Terzano 

Date: 

9 / 22] Whe 

Signature of Respondent's authorized representative: 

Printed Name: Brianne Lindsay, beputfAssensor 

Date: M2 1/207 lz

Page 3

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Danette Terzano,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002259

Township Of Garfield,

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. 26-002259

Page 2 of 2

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

Page 3

STA

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Danette Terzano, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002259

Township Of Garfield,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

default on June 11, 2026, and the default has been timely cured. The documents curing 

the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: September 15, 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

Danette Terzano, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002259

Township Of Garfield,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

default on June 11, 2026, and the default has been timely cured. The documents curing 

the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: September 15, 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 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

Danette Terzano, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002259

Township Of Garfield,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

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Page 1

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

LANSING 

RECEIVER, 

UN 2 2 2956 

MICHA 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

A 

Thy TRIBUNaY 

MARLON |. BROWN, DPA 

DIRECTOR 

VALUATION / UNCAPPING 

PROPERTY TAX APPEAL PETITION FORM 

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

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

Pursuant to Tax Tribunal Rule (TTR) 279, you 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 

First Name 

Mi. 

Last Name/Company Name 

Danette 

A 

Terzano 

Mailing Address {No., Street, P.0. Box or Rural Route} 

3984 Cedar Run Rd 

City or Town 

State 

ZIP Code 

Traverse City 

Mi 

49684 

Telephone Number 9063649501 

dterzano@gmail.com 

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

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

First Name 

Mm. 

Last Name 

Firm Name (if any) 

Mailing Address {No., Street, P.0. 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 suse the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

appealing? 

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

Yes* 

[1] No* 

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

Property Address (No., Street) 

3984 Cedar Run Rd 

City or Town 

County 

State 

2IP Code 

Traverse City 

Grand Traverse 

Mi 

40684

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

True Cash and Taxable Value 

[1 Taxable Value Only (calculation) 

[71 Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Property purchased 5/31/2025 for $358,000 in an arm's length transaction. The 2026 

assessed value of $219,800 reflects an estimated market value of approximately 

$439,600, which exceeds the recent purchase price. Request adustment to reflect true 

cash value based on the sale. 

MTT Docket No. 26--002259 - Amended petition filed in response to the Order of 

Default dated June 11, 2026. 

Section 6: Jurisdictional Issues 

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

Yes 

[Hl] No 

if Yes, check which BOR you attended: 

March 

[I] July 

[Hl] December 

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

|} Not required to attend 

[Il] 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 

Appealing within 35 days of receipt of Notice of Uncapping 

[J other 

If you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND

Page 4

GRAND

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

Printed on

06/23/2026

Parcel Number:

05-004-021-00

Jurisdiction:

GARFIELD CHARTER TWP

County: Grand Traverse

Grantor

Grantee

Sale

Price 

Sale

Date

Inst.

Type

Terms of Sale

Liber

& Page

Verified

By

Prcnt.

Trans.

THORNTON ROBERT

TERZANO DANETTE

385,000

06/03/2025

WD

03-ARM'S LENGTH

2025R-06848

PROPERTY TRANSFER

100

LAIDLAW EDITH W TRUST

THORNTON ROBERT

136,000

03/06/2017

WD

03-ARM'S LENGTH

2017R-04321

PROPERTY TRANSFER

100.00

LAIDLAW EDITH W TRUST

LAIDLAW EDITH W TRUST

0

02/05/2017

OTH

07-DEATH CERTIFICATE

BUYER/SELLER

LAIDLAW EDITH W

LAIDLAW EDITH W TRUST

1

08/04/1998

QC

21-NOT USED/OTHER

1260/779

BUYER/SELLER

Property Address

3984 CEDAR RUN RD

Owner's Name/Address

TERZANO DANETTE

3984 CEDAR RUN RD

TRAVERSE CITY, MI 49684-9687

Tax Description

S 329.67' W 165' SW1/4 SW1/4 SEC 4 T27N

R11W EXC RD ROW

2/11/25 CORRECTED TYPO IN LEGAL (329.67'

NOT 329.61')

Comments/Influences

2/11/25 EMILEE BRUCE, SEARCHLIGHT TITLE

(EBRUCE@BLUEWATERTITLEGROUP.COM) TAX

DESCR HAS TYPO - SHOULD BE 329.67' NOT

329.61' SEE 2017R-04321 (VESTING DEED).

CORRECTED. ALD 

2024 MLS#1929614 $529,900

7/31/17 INSPECTED BY BLH

Class: RESIDENTIAL-IMPRO Zoning: R-1 F

Building Permit(s)

Date

Number

Status

School: TRAVERSE CITY SCHOOL DIST.

ADDITION/ALTERATION

04/01/1985

024-85

P.R.E. 100% 06/02/2025 

MAP #: 2711-0433

2026 Est TCV 391,310 TCV/TFA: 198.94

X Improved

Vacant

Public

Improvements

Dirt Road

Gravel Road

X Paved Road

Storm Sewer

Sidewalk

Water

X Sewer

X Electric

X Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

Topography of 

Site

X

Level

Rolling

Low

X

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

Who When What

JFB 04/13/2022

INSPECTED 

JFB 03/29/2022

EAGLEVIEW 

JFB 04/01/2021

INSPECTED 

Land Value Estimates for Land Table 47200.47200 NW AREA

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 FRONTAGE 1 165.78 329.12 1.0000 0.0000 0 100* 00

CEDAR RUN RD ROW 0.125 Acres 0 100 00

SUB SECTIONS 2026 NW $3.00 49,101 SqFt 3.00000 100 

 * denotes lines that do not contribute to the total acreage calculation.

166 Actual Front Feet, 1.25 Total Acres Total Est. Land Value = 147,303

Land Improvement Cost Estimates

Description Rate Size % Good Cash Value

D/W/P: 3.5 Concrete 6.71 20 50 67

 Total Estimated Land Improvements True Cash Value = 67

Year

Land

Value 

Building

Value 

Assessed

Value 

Board of

Review 

Tribunal/

Other 

Taxable

Value 

2026

73,700

146,100

219,800

219,800M

219,800U

2025

72,700

172,200

244,900

77,227C

2024

71,900

88,400

160,300

74,905C

2023

60,900

70,500

131,400

71,339C

Page 2

Residential Building 1 of 1

Parcel Number:

05-004-021-00

Printed on

06/23/2026

 (11) Heating/Cooling

X Gas

Oil

Elec.

Wood

Coal

Steam

Forced Air w/o Ducts

X Forced Air w/ Ducts

Forced Hot Water

Electric Baseboard

Elec. Ceil. Radiant

Radiant (in-floor)

Electric Wall Heat

Space Heater

Wall/Floor Furnace

Forced Heat & Cool

Heat Pump

No Heating/Cooling

Central Air

Wood Furnace

 (12) Electric

100

Amps Service

 No./Qual. of Fixtures

Ex.

X Ord.

Min

No. of Elec. Outlets

Many

X Ave.

Few

 (13) Plumbing

1 Average Fixture(s)

2 3 Fixture Bath

2 Fixture Bath

Softner, Auto

Softner, Manual

Solar Water Heat

No

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-002259

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Garfield (GRAND TRAVERSE)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Polly

M.I. 

Last Name

Cairns

Firm Name (if any)

Charter Township of Garfield

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

3848 Veterans Drive

City or Town

Traverse City

State

Michigan

ZIP Code

49684

Telephone Number

2319411620

E-mail Address

polly@garfieldmi.gov

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

No 

Does the subject property have a principal residence exemption of 50% or more?

Yes

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

2026 Assessment deemed fair market value.

 

Jurisdictional Issues:

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

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

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

If the July or December Board of Review revised the assessment(s) at issue, did it have authority? 

If yes, please 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, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Valuation Information:

Parcel Identification Number:

05-004-021-00

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

219800

Current Taxable Value as established by the Board of Review:

219800

What do you believe is the fair market value?

439600

What do you believe is the taxable value?

0

 

Electronic Signature *Typing your name below will serve as your signature

Respondent’s Signature: 

/s/ Polly Cairns, Assessor of Record

Attorney or Authorized Agent’s Signature:

/s/

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 

adi ind 

GOVERNOR 

LANSING 

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, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

2 we deed Decision or other notice) with this petition, if applicable. 

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

efau 

Section 1: Petitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

(Danette 

A 

Terzano 

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

3984 Cedar Run Rd 

City or Town 

State 

ZIP Code 

Traverse City 

i 

MI 

149684 

Telephone Nm 

906364950 1 

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

dterzano@gmail.com 

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

First Name 

M.L. 

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) 

| dm 

5S 

5 

Section 3: Subject Prog erty 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? 

1 

[] ves* 

[] No* 

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

-— 

State 

ZIP Code 

ot 

“Gr and Traverse 

MI 

49684

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 4: Check which of the following 

you are appealing (check ai that appiy) 

| 

True Cash and Taxable Value 

[J] Taxable Value Only (calculation) 

| UJ Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appea 

ee 

tt tee 

ee 

— 

Property purchased 5/31/2025 for $358.000 in an arm's length transaction. The 2026 

assessed value of $219,800 reflects an estimated market value of approximately 

$439,600, which exceeds the recent purchase price. Request adustment to reflect true 

icash value based on the sale. 

[MTT Docket No. 26--002259 - Amended petition filed in response to the Order of 

Default dated June 11, 2026. 

Section 6: Jurisdictional Issues 

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

W/] Yes 

|_| No 

-— 

if Yes, check which BOR you attended: 

March 

[J July 

[] December 

— 

——— — — ——— 

— 

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

: 

CJ Not required to attend 

eh 

| [I Appealing 

| 

LJ Appealing 

de 

NES 

. 

TEAK 2 

alia? EIA 

SG 

MS 

pl 

SER 

Le 

13% 

= 

\ PH 

oh 

Lay

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

DIRECTOR 

GOVERNOR 

[LANSING 

Section 4 Valuation Inform ation *Use the multiple parcel form for additional, contiguous parcels. 

Parcel Number: 28-05-004-02 1-00 

Classification of Property:

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002259

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

Party Filing Document 

Petitioner

Files

Document Type: Amended Petition

Attachment File Name: attachment 1

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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 

adi ind 

GOVERNOR 

LANSING 

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, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

2 we deed Decision or other notice) with this petition, if applicable. 

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

efau 

Section 1: Petitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

(Danette 

A 

Terzano 

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

3984 Cedar Run Rd 

City or Town 

State 

ZIP Code 

Traverse City 

i 

MI 

149684 

Telephone Nm 

906364950 1 

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

dterzano@gmail.com 

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

First Name 

M.L. 

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) 

| dm 

5S 

5 

Section 3: Subject Prog erty 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? 

1 

[] ves* 

[] No* 

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

-— 

State 

ZIP Code 

ot 

“Gr and Traverse 

MI 

49684

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 4: Check which of the following 

you are appealing (check ai that appiy) 

| 

True Cash and Taxable Value 

[J] Taxable Value Only (calculation) 

| UJ Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appea 

ee 

tt tee 

ee 

— 

Property purchased 5/31/2025 for $358.000 in an arm's length transaction. The 2026 

assessed value of $219,800 reflects an estimated market value of approximately 

$439,600, which exceeds the recent purchase price. Request adustment to reflect true 

icash value based on the sale. 

[MTT Docket No. 26--002259 - Amended petition filed in response to the Order of 

Default dated June 11, 2026. 

Section 6: Jurisdictional Issues 

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

W/] Yes 

|_| No 

-— 

if Yes, check which BOR you attended: 

March 

[J July 

[] December 

— 

——— — — ——— 

— 

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

: 

CJ Not required to attend 

eh 

| [I Appealing 

| 

LJ Appealing 

de 

NES 

. 

TEAK 2 

alia? EIA 

SG 

MS 

pl 

SER 

Le 

13% 

= 

\ PH 

oh 

Lay

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

DIRECTOR 

GOVERNOR 

[LANSING 

Section 4 Valuation Inform ation *Use the multiple parcel form for additional, contiguous parcels. 

Parcel Number: 28-05-004-02 1-00 

Classification of Property:

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002259

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

Party Filing Document 

Petitioner

Files

Document Type: Amended Petition

Attachment File Name: attachment 1

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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 

adi ind 

GOVERNOR 

LANSING 

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, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

2 we deed Decision or other notice) with this petition, if applicable. 

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

efau 

Section 1: Petitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

(Danette 

A 

Terzano 

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

3984 Cedar Run Rd 

City or Town 

State 

ZIP Code 

Traverse City 

i 

MI 

149684 

Telephone Nm 

906364950 1 

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

dterzano@gmail.com 

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

First Name 

M.L. 

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) 

| dm 

5S 

5 

Section 3: Subject Prog erty 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? 

1 

[] ves* 

[] No* 

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

-— 

State 

ZIP Code 

ot 

“Gr and Traverse 

MI 

49684

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 4: Check which of the following 

you are appealing (check ai that appiy) 

| 

True Cash and Taxable Value 

[J] Taxable Value Only (calculation) 

| UJ Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appea 

ee 

tt tee 

ee 

— 

Property purchased 5/31/2025 for $358.000 in an arm's length transaction. The 2026 

assessed value of $219,800 reflects an estimated market value of approximately 

$439,600, which exceeds the recent purchase price. Request adustment to reflect true 

icash value based on the sale. 

[MTT Docket No. 26--002259 - Amended petition filed in response to the Order of 

Default dated June 11, 2026. 

Section 6: Jurisdictional Issues 

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

W/] Yes 

|_| No 

-— 

if Yes, check which BOR you attended: 

March 

[J July 

[] December 

— 

——— — — ——— 

— 

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

: 

CJ Not required to attend 

eh 

| [I Appealing 

| 

LJ Appealing 

de 

NES 

. 

TEAK 2 

alia? EIA 

SG 

MS 

pl 

SER 

Le 

13% 

= 

\ PH 

oh 

Lay

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

DIRECTOR 

GOVERNOR 

[LANSING 

Section 4 Valuation Inform ation *Use the multiple parcel form for additional, contiguous parcels. 

Parcel Number: 28-05-004-02 1-00 

Classification of Property:

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002259

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

Party Filing Document 

Petitioner

Files

Document Type: Amended Petition

Attachment File Name: attachment 1

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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 

adi ind 

GOVERNOR 

LANSING 

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, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

2 we deed Decision or other notice) with this petition, if applicable. 

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

efau 

Section 1: Petitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

(Danette 

A 

Terzano 

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

3984 Cedar Run Rd 

City or Town 

State 

ZIP Code 

Traverse City 

i 

MI 

149684 

Telephone Nm 

906364950 1 

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

dterzano@gmail.com 

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

First Name 

M.L. 

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) 

| dm 

5S 

5 

Section 3: Subject Prog erty 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? 

1 

[] ves* 

[] No* 

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

-— 

State 

ZIP Code 

ot 

“Gr and Traverse 

MI 

49684

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 4: Check which of the following 

you are appealing (check ai that appiy) 

| 

True Cash and Taxable Value 

[J] Taxable Value Only (calculation) 

| UJ Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appea 

ee 

tt tee 

ee 

— 

Property purchased 5/31/2025 for $358.000 in an arm's length transaction. The 2026 

assessed value of $219,800 reflects an estimated market value of approximately 

$439,600, which exceeds the recent purchase price. Request adustment to reflect true 

icash value based on the sale. 

[MTT Docket No. 26--002259 - Amended petition filed in response to the Order of 

Default dated June 11, 2026. 

Section 6: Jurisdictional Issues 

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

W/] Yes 

|_| No 

-— 

if Yes, check which BOR you attended: 

March 

[J July 

[] December 

— 

——— — — ——— 

— 

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

: 

CJ Not required to attend 

eh 

| [I Appealing 

| 

LJ Appealing 

de 

NES 

. 

TEAK 2 

alia? EIA 

SG 

MS 

pl 

SER 

Le 

13% 

= 

\ PH 

oh 

Lay

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

DIRECTOR 

GOVERNOR 

[LANSING 

Section 4 Valuation Inform ation *Use the multiple parcel form for additional, contiguous parcels. 

Parcel Number: 28-05-004-02 1-00 

Classification of Property:

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002259

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

Party Filing Document 

Petitioner

Files

Document Type: Amended Petition

Attachment File Name: attachment 1

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Danette Terzano,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002259

Township Of Garfield,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to file an updated Tribunal petition form. As such, the petition is not 

properly pending. Petitioner must complete and return a current petition form within 14 

days of the entry of this order. The petition shall note the docket number assigned by 

the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the 

assigned docket number as an “amended petition.” Small Claims petition forms can be 

found on our website at www.michigan.gov/taxtrib.

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: June 11, 2026

Patricia L. Halm, Tribunal Chair

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

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

Page 2

MTT Docket No. 26-002259

Page 2 of 2

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 225(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

Page 4

MTT

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 MIGHIGAN 

DEPARTMENT OF LABOR & ECONOMIC GROWTH 

PROPERTY TAX APPEAL 

DOCKET NUMBER 

MICHIGAN TAX TRIBUNAL. 

PETITION FORM 

SMALL CLAIMS DIVISION 

Failure to complete this form, includin 

e 

| 

g signature, and return it by filing deadline will result in dismissal, 

if additional space is neaded to provid 

‘HoT petitioner is sppealing within 30 days of Issuance of a Stale Tax Commission Order, 

LJ retitioner Is appealing within 

35 days of receipt of Notics of Taxable Value Uncapping, 

on 

{ 6. Did Petitioner request a Poverty Exemption at the Board of Review? 

C) 

Yes 

® 

Nn 

1] 

@ tha information requested, please use a separate sheet. 

1. Petitioner{s) Name and Address 

i 

Danette Torsars 

C 

2. Agent or Attorney (if any} Name and Address 

3984 Cedar Run Rd 

Traverse City MI 40684 

Pefiioner's Daytime Phone No,_ 

(906) 364-9501 

Agent/Atlomey Phone No. 

N 

: 

H 

(residential, agricultural, personal, commercial, Industrial, timber cutover, 

3. Classification of property 

Residential 

personal utility, developmental) 

4. Location of Property: 

Local School District: 

. 

. 

ey 

County,_Grand Traverse County 

Tn shi, Garfield 

5. Did Petitioner protest ta the Board of Review? 

®_ 

Yes 

[o) 

Na 

It no, please chack all applicable reasons below and explain in the 

space provided, 

: 

Cle Assessihent Change Notice was nat properly sent to Petitioner prior to the March Board of Review. 

fom) Petitioner is appealing within 30 days of issuarice of notice of action taken-by July or December Board of Review, 

[1 pstitioner is appealing a Clarical Error or Mitual Mistake of Fact. 

TL 

7. Check the reason for this appesl and explain in the space provided, 

. 

[Ime property's true cash value and taxable value are Incorrect, (SEE Line by Line Instructions.) 

Eo lme property's taxable value only is incorrect, 

[me uncapping of the property's taxable value is improper. 

J Petitioner was denied 

a property tax exemption. 

| 

[Cl petitonar was denied a poverty exemption: 

g 

| 

E] 

8. Provide the Board of Review's detarmination of the state equalized or. assessed value and taxable value for each parcel, for each tax year baing 

1 

appealed, 

. 

. 

Parcel Number 

Tox Year 

| State Equalized Value or 

Taxable Value on Rall 

Lo 

Assessed Value on Roll 

28-05-004-021-00 

2026 

$219,800.00 

$219,800.00

Page 2

An 

— 

ren 

) 

Michigan 

Department of T 

Dresher ome 

: 

L-4260 

Property Transfer Affidavit 

This form ls (sued undar authority of PA, 415 

of 1894. Filing is mendatory. 

we 

“This form rust be fled wheriaver. real estate or. some types of personal properly are transferéod {aven if you are not tacording 

a di 

Affidavit rust be fitad by the new owner with the assessor for the clty of F township where tha property Is located within “ dope at he pba " 

information on this form is NOT CONFIDENTIAL: 

’ 

- 

© 

“11. Streat Address of Property 

E 

i 

2. County 

3. Data of Transfer (or fand contract signad) 

+3984 Cedar Run Rd. 

Grand Traverse 

May 30, 2025 

Py Location of Real Estate (Check appropriate fleld aa ener name in the space below.) 

§. Purchase Price of Real Eslate 

O ciy 

; 

ari] Townatlp 

’ 

En Vilage

Page 3

8.

Page 4

2026

Page 5

20

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

Danette Terzano,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002259

Township Of Garfield,

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 10, 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

Danette Terzano

3984 Cedar Run Rd

Traverse City , MI 49684

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

Danette Terzano,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002259

Township Of Garfield,

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

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 MIGHIGAN 

DEPARTMENT OF LABOR & ECONOMIC GROWTH 

PROPERTY TAX APPEAL 

DOCKET NUMBER 

MICHIGAN TAX TRIBUNAL. 

PETITION FORM 

SMALL CLAIMS DIVISION 

Failure to complete this form, includin 

e 

| 

g signature, and return it by filing deadline will result in dismissal, 

if additional space is neaded to provid 

‘HoT petitioner is sppealing within 30 days of Issuance of a Stale Tax Commission Order, 

LJ retitioner Is appealing within 

35 days of receipt of Notics of Taxable Value Uncapping, 

on 

{ 6. Did Petitioner request a Poverty Exemption at the Board of Review? 

C) 

Yes 

® 

Nn 

1] 

@ tha information requested, please use a separate sheet. 

1. Petitioner{s) Name and Address 

i 

Danette Torsars 

C 

2. Agent or Attorney (if any} Name and Address 

3984 Cedar Run Rd 

Traverse City MI 40684 

Pefiioner's Daytime Phone No,_ 

(906) 364-9501 

Agent/Atlomey Phone No. 

N 

: 

H 

(residential, agricultural, personal, commercial, Industrial, timber cutover, 

3. Classification of property 

Residential 

personal utility, developmental) 

4. Location of Property: 

Local School District: 

. 

. 

ey 

County,_Grand Traverse County 

Tn shi, Garfield 

5. Did Petitioner protest ta the Board of Review? 

®_ 

Yes 

[o) 

Na 

It no, please chack all applicable reasons below and explain in the 

space provided, 

: 

Cle Assessihent Change Notice was nat properly sent to Petitioner prior to the March Board of Review. 

fom) Petitioner is appealing within 30 days of issuarice of notice of action taken-by July or December Board of Review, 

[1 pstitioner is appealing a Clarical Error or Mitual Mistake of Fact. 

TL 

7. Check the reason for this appesl and explain in the space provided, 

. 

[Ime property's true cash value and taxable value are Incorrect, (SEE Line by Line Instructions.) 

Eo lme property's taxable value only is incorrect, 

[me uncapping of the property's taxable value is improper. 

J Petitioner was denied 

a property tax exemption. 

| 

[Cl petitonar was denied a poverty exemption: 

g 

| 

E] 

8. Provide the Board of Review's detarmination of the state equalized or. assessed value and taxable value for each parcel, for each tax year baing 

1 

appealed, 

. 

. 

Parcel Number 

Tox Year 

| State Equalized Value or 

Taxable Value on Rall 

Lo 

Assessed Value on Roll 

28-05-004-021-00 

2026 

$219,800.00 

$219,800.00

Page 2

An 

— 

ren 

) 

Michigan 

Department of T 

Dresher ome 

: 

L-4260 

Property Transfer Affidavit 

This form ls (sued undar authority of PA, 415 

of 1894. Filing is mendatory. 

we 

“This form rust be fled wheriaver. real estate or. some types of personal properly are transferéod {aven if you are not tacording 

a di 

Affidavit rust be fitad by the new owner with the assessor for the clty of F township where tha property Is located within “ dope at he pba " 

information on this form is NOT CONFIDENTIAL: 

’ 

- 

© 

“11. Streat Address of Property 

E 

i 

2. County 

3. Data of Transfer (or fand contract signad) 

+3984 Cedar Run Rd. 

Grand Traverse 

May 30, 2025 

Py Location of Real Estate (Check appropriate fleld aa ener name in the space below.) 

§. Purchase Price of Real Eslate 

O ciy 

; 

ari] Townatlp 

’ 

En Vilage

Page 3

8.

Page 4

2026

Page 5

20

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