Daniel J Mahaffy, Petitioner V Township Of Lakefield, Respondent

Page 1

RECEIVED 

Docket # 25-002730 

OCT 14 2006 

Daniel J Mahaffy, Petitioner 

Township of Lakefield, Respondent 

MICHIGAN TAX TRIBUNAL 

Denise Taylor, MCAO, Assessor 

Subject Property: 48-002-001-015-1300 

The subject property is located on a private lake in the Northeast part of Lakefield 

Township. Lakefield Township is located in the southwestern corner of Luce County and 

covers 72.1 square miles, with about 12% of its area consisting of water. 

ill 

History of subject property: 

e 

8/30/2001 Petitioner purchased 7.95 for $30,000 

e 

The subject property is one of 6 parcels that have 

private ownership on McCormick Lake 

e 

McCormick Lake has no public access

Page 2

Docket # 25-002730 

Daniel J Mahaffy, Petitioner 

Township of Lakefield, Respondent 

Denise Taylor, MCAO, Assessor 

Valuation: 

e 

The land for the subject property is being valued using the front foot rate, determined by 

sales of vacant land. 

Land Value Estimates 

for Land Table 400RL.RIVERS 

& PRIVATE LAKES 

* Factors 

* 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

| Value 

MCCORMICK LAKE 

500.00 550.00 1.0000 1.0000 

225 

100 

112,500 

MANISTIQUE RIV 

50.00 

0.00 1.0000 1.0000 

225 

100 

111,250 

550 Actual 

Front Feet, 

6.31 Total Acres 

Total Est. 

Land Value 

= 

123,750 

e 

The actual front footage of the subject property on McCormick Lake is approximately 

715.93 feet. The assessor measured a straight line which is 571.89 feet and calculated 

the value of the property by using approximately 550 front feet by $225/front foot for a 

total land value of $123,750. (See Attachment #1 for the 2025 land value 

determinations) 

y 

0S 

oS 

Sn 

[85 

S 

£47)

Page 3

Docket # 25-002730 

Daniel J Mahaffy, Petitioner 

Township of Lakefield, Respondent 

Denise Taylor, MCAO, Assessor 

e 

The building was valuated using the historical data as the assessor was not allowed to 

enter the property to accurately assess the structure. 

e 

The current assessor took over the Lakefield Township Assessment roll in the fall of 

2023 and has used the historical information based on the notes left from prior 

assessors. Itis assessed at the lowest class of construction (D-10) in order 

to take into 

consideration the characteristics of the building as stated by the property owner. 

RE 

RE VT RIV 

STE 

General Comment 

X 

002-001-015-1300 

Je 

\ 

4 

i 

ll 

h! 

i 

Hit [Enter] to edit existing text or start typing to replace existing text. 

Insert Comment 

TX 810-614-1563 

210 

NO WELL OR SEPTIC , NO PLUMBING, SHELL INSIDE, SPACE HEATER, NO ELECTRIC, 

VALUE OF WELL & SEPYIC CARRIED AS LOSS OFF TAXABLE -2220 FOR 2015 

2015 TAXABLE 22680 

2016 TRAXABLE 22680 X 1.003= 22748 

18 WILOFT 

420000 of

Page 4

Docket # 25-002730 

Daniel J Mahaffy, Petitioner 

Township of Lakefield, Respondent 

Denise Taylor, MCAQ, Assessor 

| determined a per acre value for properties that have water influence (close to water but no 

frontage). If 

| used that land value determination to value this property as vacant, the value 

would be 7.95 acres X $24,000/acre with a value of $190,000. This wouldn’t even take into 

consideration the building on the property.

Page 5

2025 Lakefield Land Values 

Residential 

ParcelNumber 

StreetAddress 

Class 

SaleDate 

Instr. Terms 

of Sale 

Adj.Sale$ 

$lacre 

SIFF 

EH 

002-001-020-0800 [CORD 

88 

402 

8/31/2022|WD _[03-ARM'S LENGTH 

$ 

3,500 

) 

5311 

002-002-025-0510 

401] 

 10/18/2022|WD |03-ARM'S LENGTH 

$ 

10,000 

$ 

3.226 

002-001-014-0500 [7068 FLORENCE 

402] 

6/1/2023[PTA_|03-ARM'S LENGTH 

$s 

32500 

$ 

5.183 

002-001-005-1060 |CO RD 417 

402 

2/8/2024|WD_|03-ARM'S LENGTH 

$5 

26000 

s 

2,600 

002-002-027-0400 27401 COUNTYROAD 98 | 

402] 

__ 6/a/2022|PTA |03-ARM'S LENGTH 

s 

32,000 

$ 

3,200 

002-001-008-3500 |5538 

CO RD 417 

402 

10/31/2023 (PTA _|03-ARM'S LENGTH 

$s _ 

a7000 

B 

2.958 

002-001-014-1025 [4301 CORD 427 

402] 

11/14/2023(PTA 

_[19-MULTI PARCELARM'SLENGTH | § 

60,000 

s 

3.000 

002-002-019-0920 [CORD 38 

402 

4/26/2024[WD_|03-ARM'S LENGTH 

$100,000 

$ 

3125 

$ 

3,575 | Average 

$ 

3,575 | Used 

1-7 acres 

1s 

3575 

3s 

10725] 

10s 

27.875 

30[$ 

60000 

15 

5,363 

as 

18300] 

15s 

30,000 

20[s 

80,000 

2[$ 

7.150 

s|s 

17875] 

20s 

40,000 

50[§ 

100,000 

25% 

8,938 

7|s 

25025 

258 

50,000 

100['$ 

155,000 

ParcelNumber 

 StrectAddress 

date 

Termsotsale 

‘AdL.Sale$ 

Ave.Depth 

Ey 

5 

EE 

002-002-035-0150 | CORD 464 

1/25/2024 

03-ARM'S LENGTH 

$40,000 

$ 

002-001-008-2000 [CORD 438 

402] 

6/20/2022 

03-ARM'S LENGTH 

$43,000 

s 

002-001-013-0570 [CORD 427 

402] 

e/ar2023 

03-ARM'S LENGTH 

$10,000 

$ 

$ 

$ 

15-50 acres. 

Parcel 

Number 

Street Address 

Date 

© Adisales Net 

E 

[EER 

IE 

al Aa 

002-002-026-2600 | CORD 459 

10/26/2023 

$300 

$ 

002-001-025-1650 

402] 

10/11/2023 [PTA_|03-ARM'S LENGTH 

$ 

64900 

$ 

002-001-008-1000 [CORD 135 

402 

12/4/2023(PTA_|03-ARM'S LENGTH 

$60,000 

3S 

$ 

s 

1,550 | Used 

100 acres 

ParcelNumber 

 StrectAddress 

002-001-014-1030 [4455 CORD 427 

402] 

6/30/2023|PTA |03-ARM'S LENGTH 

002-001-020-0800 | CORD 98 

402] 

 10/31/2022|WD _[03-ARM'S LENGTH 

002-525-000-1500 

|CO RD 98 

402 

7/31/2023 |PTA 

|03-ARM'S LENGTH 

002-235-000-1080 

|DANA DR 

402 

2/24/2023|WD | 03-ARM'S LENGTH 

002-235-000-1010 

|PO BOX 55 

402 

8/3/2023|PTA_|03-ARM'S LENGTH 

002-525-000-0600 | 25972 CO RD 98 

402 

8/15/2023 |PTA_|19-MULT| PARCEL 

ARM'S LENGTH 

Average 

Used 

Rural FF 

Parcel Number 

§ 

erms 

of 

Sale 

BE 

NetAcreage ActialFront 

2 

002-284-000-5000 

03-ARM'S LENGTH 

$ 

15000

Page 6

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

Daniel J Mahaffy,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-002730

Township Of Lakefield, 

Respondent.

NOTICE OF TELEPHONE HEARING

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

generally 30 minutes in length. 

HEARING DATE:

October 21, 2026 

HEARING TIME:

9:00 AM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

731891219 

 

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

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

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

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

party or parties in default.

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

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

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

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

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

dokumento.

Page 2

MTT Docket No. 25-002730

Page 2 of 6

HEARING INFORMATION – PLEASE READ IMMEDIATELY

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

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

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

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

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

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

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

Tribunal.

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

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

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

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

testimony.

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

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

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

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

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

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged as indicated above.

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are automatically included 

in valuation appeals once the assessment has been established for that tax year. For purposes of 

administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit 

documentation and be prepared to discuss subsequent tax year assessments at hearings to be conducted on 

or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year, 

taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at 

the March Board of Review for that year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. 

The following motions and requests may be filed by either party regarding the scheduled hearing. Motions and 

requests may be submitted to the Tribunal by mail or through the Tribunal’s e-filing system. Motions and 

requests may be sent to the opposing party by mail or by e-mail, if the parties agree to submission by e-mail. If 

sent by mail, motions and requests must be sent to the opposing party or their authorized representative at

Page 3

M

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

Page 1

RECEIVED 

SBE 

AR 

pe 

DEC 0 2 2025 

Lr 

M 

ICHIGAN TAX TRIB 

STATE OF MICHIGAN 

UNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

- 

MTT DOCKET NO. 25:002730 

Section 1: Respondent’s Contact Information 

First Name 

M.L 

Last Name 

Denise 

Taylor 

- 

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

PO Box 99 

City or Town 

State 

Zip Code 

McMillan 

Mi 

|49853 

Telephone (906) 291 -1 1 89 

Emall Address (do not enter unless you want MTT to send alf correspondence via email) 

lakefieldtownshipassessor@gmail.com 

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

|X} 

First Name 

XN 

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 

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

1 Yes 

[4 No 

Are the parcels listed by Petitioner contiguous or adjoining? 

{f not, list which parcels adjoin one another.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

This parce! was valued using current mass appraisal standards according to the 

Michigan State Tax Commission. 

Notes in the assessment database from prior assessors state, "DENIED ACCESS 

REPEATEDLY" and "NO PERMITS ISSUED OR APPLIED FOR". 

Section 5: Jurisdictional Issues 

I PETITIONER I$ APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Did Petitioner protest the assessment ata Board of Review (BOR)? 

Yes 

L[INo 

1f yes, check which BOR Petitioner attended: {#4 March 

[J uly 

{1 December 

| no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [m} ves 

[No 

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

If the July or December BOR revised the assessment(s) at issue, did it have authority? [Hl] Yes 

No 

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? [mu] Yes 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

0 Yes 

tv} No 

If so, what Is the issue date?

Page 3

el 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? [} Yes 

re) No 

If Yes, check which BOR Petitioner attended: a March 

[m] July 

0 December 

List the date the BOR denied Petitioner's Poverty Exempiion: 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption ata BOR? [I] Yes 

[HW] No 

If Yes, check which BOR Petitioner attended: 0 March 

( July 

0 December 

Tax Year(s) denied: 

Fist the date the exemption was denied: 

What statutory section did Petitioner request the subject property be exempt? 

IF PETITIONER iS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

Agriculturat 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

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

Parcel Identification Number: 

48-002-001-015-1300 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Rostiont! 

Timber-Cutover 

Developmental 

Utility 

{check one) 

7% 

. 

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

77,500 

Current Taxable Value as established by the BOR: 

29,109 

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

155,072 

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

77,500 

if you believe the Taxable Vaiue differs from your contention of Assessed Value, enter your contention of Taxable Value.

Page 4

Attachments for MTT Docket No. 25-002730 

Property Record Card 

Valuation Statement 

Aerial Map 

Assessment Change Notice 

March Board of Review Petition & Response 

or LN

Page 5

Printed 

on 

11/22/2025 

parcel Number: 

48002-001-015-1300 

Jurisdiction: 

LAKEFIELD 

County: 

LUCE 

[Grantor 

[Grantee 

i 

Sale] 

sale 

Inst. 

[Terms 

of Sale 

[Liber 

Verified 

TPrent. 

| 

| 

| 

Price; 

Date 

Type 

| 

i& 

Page 

By 

Trans. 

IMAHAFFY 

DANIEL ETUX 

! 

30,000] 

08/01/2001 

{WD 

103-ARM'S LENGTH 

1121:244 

{PROPERTY TRANSFER 

0.0 

[ 

— 

: 

! 

| 

| 

J 

] 

BN 

"Property Address 

Cisse: RESIDENTIAL-IMPRO Zoning: 

RL/L 

[Building Permit (s) 

Date 

Number 

[status 

{4511 MCCORMICK 

LK 

RD 

School: 

TAHQUAMENON AREA SCHOOLS 

i 

h 

: 

i 

i} 

PR.E. 

0% 

= 

rr 

B 

Owner's Name/Address 

RD 5 

- 

- 

on ao ET UX 

3025 Est TCV 155,072 9CV/TFA: 369.22] 

— 

i 

MARLETTE MT 48453 

"¥ TTmproved 

| 

[vacant 

| Land Value Estimates For Land Table 400RL.RIVERS 

& PRIVATE LAKES 

Public 

* Factors 

* 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

rr Beseristion 

THIET Read 

| MCCORMICK LAKE. 

500:00 550.00 1.0000 1.0000 

225 

100 

112,500 

: 

criptd 

i" 

gravel Road 

| MANISTIQUE

Page 6

Res

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 

0CT 07 2025 

MICHIGAN TAX TRIBUNAL 

. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25:002730 

Section 1: Respondent’s Contact Information 

First Name 

M.L 

Last Name 

Lakefield 

Township 

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

PO Box 99 

City or Town 

State 

ZiP Code 

McMillan 

Ml 

149853 

Telephone “906-586-697 1 

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

lakefieldtownshipassessor@gmail.com 

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

First Name 

M.1. 

Last Name 

Denise 

L 

Taylor 

Firm Name (if any) 

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

PO Box 99 

City or Town 

State 

ZIP Cede 

McMillan 

MI 

49853 

506-291-1189 

Emall Address (do not enter unless you want MTT to send ail correspondence via email) 

lakefieldtownshipassessor@gmail.com 

Section 3: Subject Property information 

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

[J ves 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

if not, list which parcels adjoin one another.

Page 2

he 

N 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The assessed value of the subject parcel is based on the 24-month sales study 

completed for the 2025 Lakefield Township assessment roll. Comparable arms-length 

sales occuring between 04/2022 and 03/2024 in Lakefield Township provided an 

accurate number of comparable sales (with outliers being removed from the data set) to 

complete the analysis. The Petitioner did not provide the Board of Review with any 

\written documentation other than Form 618 Petition to Board of Review. He did not 

provide any photos or other evidence to substantiate his claim. The Petitioner has 

repeatedly denied access to property for assessment purposes. 

| will provide further 

evidence as needed. 

Section 5: Jurisdictional Issues 

IF PETITIONER 1S APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

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

Yes 

[JNo 

If yes, check which BOR Petitioner attended: 

March 

0 July 

[Mi] December 

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

[mT 

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

\f the July or December BOR revised the assessment(s) at issue, did it have authority? [I] Yes 

O No 

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? [J Yes 

No 

If yes, explain 

Ts Petitioner appealing from a State Tax Commission Order? 

[Hl] ves 

[No 

If so, what is the issue date?

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? 0 Yes 

No 

1f Yes, check which BOR Petitioner attended: (} March 

a July 

[I December 

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

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at 

a BOR? [ln] Yes 

No 

If Yes, check which BOR Petitioner attended: [} March 

[mn] July 

[I] December 

Tax Year(s) denied: 

List the date the exemption was denied: 

What statutory section did Petitioner request the subject property be exempt? 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

Section 6: Valuation information *use the multiple parcel form for additional, contiguous parcets. 

Parcel Identification Number: 

48-002-001-015-1300 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

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

77,500 

Current Taxable Value as established by the BOR: 

29,109 

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

155,000 

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

77,500 

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

Page 4

A 

PO Box 99 

J 

— 

CERTIFIED 

i 

WAIL e-et 

. 

» 

| To

McMillan, MI 49853 

| 

| 

2025 

EPA 

7 

— TITER 

?0L5 

1bLED 

DOOL 

O442 

4218 

Mithigan Tox Thbuwnals 

2D Box 30232 

Lansing, mi 98909 

bpp 

yhpaaa slg 

fede boss [aged] yg gis]

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

Daniel J Mahaffy,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002730

Township Of Lakefield,

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.

Users who file documents with the Michigan Tax Tribunal are advised that filed 

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 25-002730

Page 2 of 7

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

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.

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: October 24, 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 3

Daniel J Mahaffy

5527 Soper Rd

Marlette , MI 48453

Page 4

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

Daniel J Mahaffy,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002730

Township

Page 5

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 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

Daniel J Mahaffy,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002730

Township Of Lakefield,

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: August 27, 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

Daniel J Mahaffy

5527 Soper Rd

Marlette , MI 48453

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

Daniel J Mahaffy,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002730

Township Of Lakefield,

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: August 27, 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 4

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

Daniel J Mahaffy,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002730

Township Of Lakefield,

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: August 27, 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

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 

AUG 1 3 2025 

MICHIGAR TAX TRIBUNAL 

i 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO, 25002730 

Section 1: Respondent’s Contact Information 

First Name 

Ml. 

Last Name 

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

First Name 

Ml. 

Last Name 

Arthur 

F 

Schultz 

Firm Name (if any) 

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

PO Box 442 

City or Town 

State 

ZIP Code 

Newberry 

Mi 

49868 

Telephone Number 906-293-8798 

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

Section 3: Subject Property Information 

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

[8] Yes 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

[ves 

[Ono 

[1 not Applicable

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption ata BOR? [] Yes 

[| No 

If Yes, check which BOR Petitioner attended: [] March 

[J] yuly 

[] December 

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

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at a BOR? O Yes 

[ml] No 

If Yes, check which BOR Petitioner attended: [] March 

[J July 

[] December 

Tax Year(s) denied: 

List the date the exemption was denied: 

What statutory section did Petitioner request the subject property be exempt? 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

ao 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Parcel Identification Number: 

48-002-001-015-1300 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

[v 

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

Current Taxable Value as established by the BOR: 

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

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

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

Signature *required

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The Petitioner filed an appeal for a parcel of land located in Lakefield Township in Luce 

County. The Petitioner erred in naming McMillan Township as the Respondent in this 

appeal. The Respondent should be Lakefield Township not McMillan Township. 1am 

not the assessor for Lakefield Township. 

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)? [i] Yes 

O No 

If yes, check which BOR Petitioner attended: [_] March 

[J suly 

[7] December 

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

[J No 

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

if the July or December BOR revised the assessment(s) at issue, did it have authority? 1 Yes 

[I] No 

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? [ml] Yes 

O No 

If yes, explain 

is Petitioner appealing from a State Tax Commission Order? 

ves 

Owe 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

Page 4

RECEIVED 

JUN 06 2025 

MICHIGAN Tax TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. 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-Propaerty tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 278, you MUST submil a copy of the notice glving 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 

Mu, 

Last Name/Company Name 

NANI El need 

| 

| ABBA LEY 

Walilng Addrass 

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

YW 

oer. 

Kd 

City or Town 

iN 

Slate 

ZIP Ci 

. 

UARLETTE 

MT | "ys 

Telephone 

Number. 

—~ 

6p] 

Ney 

bid 

1563 

E-mail Address (do not enter unless you wanl MTT lo send all correspondence via e-mall) 

Section 2: Petitioner's Attorney/Authorized Representative’s

Page 5

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

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

Daniel J Mahaffy,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002730

Township Of McMillan,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.1 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).2 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2025 tax year(s) only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: July 21, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

1 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

2 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

Page 2

Daniel J Mahaffy

5527 Soper Rd

Marlette , MI 48453

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

Daniel J Mahaffy,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002730

Township Of McMillan,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.3 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).4 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2025 tax year(s) only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: July 21, 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

3 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

4 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

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 

JUN 05 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

Re Name 

M.I, 

Last Name/C: HAE Name 

whic 

rage Ri 

Za 

I 

Mk HAEPY 

ailin, 

SS. 

reef 

Per. 2d 

WARLETTE 

or 

i 

Telephone Numbe; 

— 

’ 

(0 

- 

1d 1563 

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

Section 2: Petitioner's Attorney) Authorized Representative’s Contact Information 

First Name 

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 

How many 

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

parcelsareyou 

| [] vest 

[1] No** 

appealing? 

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

[ 

**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] 

451] 

MaloeMmiC 

LAKE 

Pur Drive”

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that apply) 

True Cash and Taxable Value 

[OO Poverty Exemption 

[OJ Taxable Value Only (calculation) 

[1 Disabled Veterans Exemption 

O Uncapping of Taxable Value 

[O Eligible Manufacturing Personal Property (ESA) 

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

[0 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

MY 

Property 

|e Mices 

Dowss 

AN EGREES 

2 TAAe/ 

NO 

Pod 

ING 

wItze 

NEVER 

worce 

BE 

SUeBTriciry, 

IT HAW 

ENT MENT 

OF [Noness AND Elness 

THE 

LAKE 

Me Coram 

sg 

LAKE 

1S 

pY 

PROERTY THE Lpyerd 

il /MENT JS 

NE TUB 

itp rod Vex 

ART THE 

Bonk 

06 

RlEvigzs 

Trey 

Tow ME My THLES 

ere 

BASED 

OM 

Ml 

(WATER 

FR OA GL, 

My 

WATE My 

LAND ys THE 5 

AS HAVEN A Fond IN ry 

Ype) 

ZT 

DONT Spr 

TAXED 

ON 

A Pond 

IN py 

URED 

TT 

QAVE THEM COMPAAMIE 

(¢~ PRIFPERTYS 

THERES NO 

WAY 

rs 

wor 

/GBK 

 ITHAS 

A 

0 of 

OUT BUD, 

No 

Ehpts 

wy 

Bary NO 

Kercheas 

,75 

REDLs2Louse 

WHAT THEY 

Do, 

TI ASKED AsStzed. 

How 

CHE 

Euedd 

Hyd TH 7703 

HER 

ANHEA Caps, SHE 

HAs PRINDS IN REALL STATE HEY BASE 

MY TAX 

LIE AY 

PROFITS 

Ii] 

 MANSTIOE CARE 

TART HAS Pole? 

Section 6: Jurisdictional Issues 

LPH Ye! RI 

Year(s) you are appealing: 

i 

ks 

_ 

D005 — 

PRESENT YEAR 

SCANT LET ANY fine pois 

1Bpied) 

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

O No 

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

O July 

O December 

If No, check the applicable reason(s): 

a Not required to attend 

O Assessment Change Notice was not received by Petitioner 

O 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

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 Identification Number: 

H45002 - 001-015 

- (300 

Classification of Property: 

Real/ 

Personal 

(check one) 

& 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

7°] 500 

Current Taxable Value as established by the BOR: 

29 109 

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

40,000 - 

45.000 

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

20,000 

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

(T 

WkY 

70 

Hiblk 

T 

ger NOTHWG Frot 

Luce 

Co, 

7 

Section 8: Classification Information only the Mi Dep't 

of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

002 - 00) 

~ 01S [B00 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

~Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Pergonal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

~Timber-Cutover 

Developmental 

Utility 

(check one) 

If improved property, how Is the property currently being used? 

If improved property,

Page 4

STA

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

Daniel J Mahaffy,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002730

Township Of McMillan,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: July 16, 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

Daniel J Mahaffy

5527 Soper Rd

Marlette , MI 48453

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

Daniel J Mahaffy,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002730

Township Of McMillan,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: July 16, 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

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 

JUN 05 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

Re Name 

M.I, 

Last Name/C: HAE Name 

whic 

rage Ri 

Za 

I 

Mk HAEPY 

ailin, 

SS. 

reef 

Per. 2d 

WARLETTE 

or 

i 

Telephone Numbe; 

— 

’ 

(0 

- 

1d 1563 

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

Section 2: Petitioner's Attorney) Authorized Representative’s Contact Information 

First Name 

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 

How many 

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

parcelsareyou 

| [] vest 

[1] No** 

appealing? 

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

[ 

**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] 

451] 

MaloeMmiC 

LAKE 

Pur Drive”

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that apply) 

True Cash and Taxable Value 

[OO Poverty Exemption 

[OJ Taxable Value Only (calculation) 

[1 Disabled Veterans Exemption 

O Uncapping of Taxable Value 

[O Eligible Manufacturing Personal Property (ESA) 

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

[0 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

MY 

Property 

|e Mices 

Dowss 

AN EGREES 

2 TAAe/ 

NO 

Pod 

ING 

wItze 

NEVER 

worce 

BE 

SUeBTriciry, 

IT HAW 

ENT MENT 

OF [Noness AND Elness 

THE 

LAKE 

Me Coram 

sg 

LAKE 

1S 

pY 

PROERTY THE Lpyerd 

il /MENT JS 

NE TUB 

itp rod Vex 

ART THE 

Bonk 

06 

RlEvigzs 

Trey 

Tow ME My THLES 

ere 

BASED 

OM 

Ml 

(WATER 

FR OA GL, 

My 

WATE My 

LAND ys THE 5 

AS HAVEN A Fond IN ry 

Ype) 

ZT 

DONT Spr 

TAXED 

ON 

A Pond 

IN py 

URED 

TT 

QAVE THEM COMPAAMIE 

(¢~ PRIFPERTYS 

THERES NO 

WAY 

rs 

wor 

/GBK 

 ITHAS 

A 

0 of 

OUT BUD, 

No 

Ehpts 

wy 

Bary NO 

Kercheas 

,75 

REDLs2Louse 

WHAT THEY 

Do, 

TI ASKED AsStzed. 

How 

CHE 

Euedd 

Hyd TH 7703 

HER 

ANHEA Caps, SHE 

HAs PRINDS IN REALL STATE HEY BASE 

MY TAX 

LIE AY 

PROFITS 

Ii] 

 MANSTIOE CARE 

TART HAS Pole? 

Section 6: Jurisdictional Issues 

LPH Ye! RI 

Year(s) you are appealing: 

i 

ks 

_ 

D005 — 

PRESENT YEAR 

SCANT LET ANY fine pois 

1Bpied) 

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

O No 

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

O July 

O December 

If No, check the applicable reason(s): 

a Not required to attend 

O Assessment Change Notice was not received by Petitioner 

O 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

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 Identification Number: 

H45002 - 001-015 

- (300 

Classification of Property: 

Real/ 

Personal 

(check one) 

& 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

7°] 500 

Current Taxable Value as established by the BOR: 

29 109 

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

40,000 - 

45.000 

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

20,000 

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

(T 

WkY 

70 

Hiblk 

T 

ger NOTHWG Frot 

Luce 

Co, 

7 

Section 8: Classification Information only the Mi Dep't 

of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

002 - 00) 

~ 01S [B00 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

~Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Pergonal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

~Timber-Cutover 

Developmental 

Utility 

(check one) 

If improved property, how Is the property currently being used? 

If improved property,

Page 4

STA

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.