Daniel M Wilhelm Petitioner V Township Of Greenwood 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

Daniel M Wilhelm, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-002298

Township Of Greenwood,

Respondent.

ORDER OF DISMISSAL

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

Petitioner is attempting to appeal the classification of the property. The Tribunal has no 

authority over classification appeals, which are within the jurisdiction of the State Tax 

Commission pursuant to MCL 211.34c(6). See also MCL 205.731. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Page 2

MTT Docket No. 26-002298

Page 2 of 2

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By: /s/ Patricia L. Halm

Entered: June 16, 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

Daniel M Wilhelm, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-002298

Township Of Greenwood,

Respondent.

ORDER OF DISMISSAL

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

Petitioner is attempting to appeal the classification of the property. The Tribunal has no 

authority over classification appeals, which are within the jurisdiction of the State Tax 

Commission pursuant to MCL 211.34c(6). See also MCL 205.731. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Page 4

MTT Docket No. 26-002298

Page 2 of 2

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By: /s/ Patricia L. Halm

Entered: June 16, 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:

Page 5

STATE

Page 6

MT

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 

APR 0.6 2026 

ind, 

MICHIGAN TAX TRIBUNAL 

“ery! 

i 

I 

STATEOFMicmiAN 

i 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

CLASSIFICATION 

This form should only be completed by the Michigan Department of Treasury. Taxpayers must appeal classification to the 

State Tax Commission. 

Pursuant to Tax Tribunat 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 

[*XN 

Last Nams/Company Name 

Daniel 

M 

Wilhelm 

Malling Address {No., Streat, P.O. Box or Rural Route) 

10825 Black Bear Trail 

City or Town 

State 

ZiP Code 

Harrison 

Mi 

48625 

Telephone Number 39 3-580-5590 

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

axeman000@msn,com 

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

) 

First Name 

ML 

Last Name 

Firm Name {if any) 

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

Cily 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 parcels are you 

If 

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

appealing? 

1 

vest 

[J nom 

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

Property Address {No., Street) 

5356 N. Old State 

City or Town 

County 

State 

ZIP Code

Page 2

irc 

) 

oo... 

STATEOFMICHIGAN 

= _ 

a 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, BFA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

| purchased this vacant land in 2024. There was a home on the property that burnt to the 

ground in 2012. All that is left is the slab that the house was on and a well and septic 

that is no longer any good. The township has the property classified as 401 (residential 

improved). My understanding of Vacant land classification is that there is no habitable 

dwelling on the property. In this case there has been no dwelling on the property for 14 

years. Improved Residential usually requires a dwelling or other structure intended for 

habitation on the property. 

| appealed the classification to the March B.O.R. for 

Greenwood Township. 

| showed them numerous documents stating my case but they 

sent me a decision stating * NO CHANGE, SLAB, WELL, AND SEPTIC STILL ON 

Section 5: Jurisdictional Issues 

Did you protest the classification at the March Board of Review (BOR)? 

Yes 

[i] No 

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

[J Not required {i.e., MI Department of Treasury) 

O Other 

1 you checked “other” above, explain: 

Year(s) under appeal: 2024,2025,2026 

Section 6: Classification Information 

Parce identification Number: 

006-001-300-16 

Current classification of property established by the Board of Review: 

Real] 

Personal 

id (check one) 

Agricultural [J 

Commercial J 

Industriat 

[J 

Residential 4 

Timber-Cutover 

[) 

Developmental 

[7 

Utility 

[1 (check one) 

What do you believe is the property's classification? 

Reaill 

Personal 

ld (check one) YACAAT Land 

Agricultural 

1 

Commerciai [J 

Industrial [1 

Residential [3 

Timber-Cutover 1 

Developmental (J 

Utility [1 (check one) 

improved property, how is the property currently being used? 

vacant land for hunting 

improved property, for what use was the property designed? 

It was residential Improved until the house burned down in 2012. Was purchased as vacant

Page 3

03/20/2026 

05 

12026 BOARD OF REVIEW DECISION 

FROM 

GREENWOOD TWP ASSESSOR 

TINA WRIGHT 

PO BOX 174 

Harrison, MI 48625 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional): 

006-001-300-16 

5356 N OLD STATE AV 

Nota i 

DANIEL TRL 

TI9N RSW SEC 1 5356 N OLD STATE AVE THE S 330 FT OF N 

990 FT OF W 1/2 OF SW 1/4 EXC BEG 500 DEG 02'00"W ALG 

HARRISON, MI 48625 

W SEC L 940.00 FT FROM W 1/4 SEC COR TH S00 DEG 

02'00"W 50.00 FT TH N89 DEG 56'00"E 661.94 FT TH N00 DEG 

02'00"E 50.00 FT TH $89 DEG 56'00"W 661.94 FT TO POB. 

{THIS PROPERTY.IS CLASSIFIED —40-{RESIDENTIAL-IMPROVED)——— ~~ 

= =m 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 006-001-300-16 

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

Board of Review Comments 

NO CHANGE, SLAB, WELL, AND SEPTIC STILL ON PROPERTY. 

[2026 ORIGINAL ASSESSED VALUE 

25,400 

] 

2026 "BOARD OF REVIEW" ASSESSED VALUE 

25,400 

(If the above amounts are the same, no revisions have occured) 

[2026 ORIGINAL TAXABLE VALUE 

25,400 

[2026 "BOARD OF REVIEW" TAXABLE VALUE 

25,400 

[2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

"Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

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

http:/Avww.michigan.govAaxtrib/0,4677,7-187-38254---,00.htmi 

102 

PH

Page 4

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BY 

LARA 

Hp 

N= "SCAN 

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Lo\l 

WL 

OTTAWA 

<7. 

(NING CRU 

Midmia An 

Ayazz

CFE 

Hpktidey lhe dete 

gpd pg pe fe

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 M Wilhelm,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002298

Township Of Greenwood,

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 13, 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

Daniel M Wilhelm,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002298

Township Of Greenwood,

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 13, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

RECEIVED 

APR 0.6 2026 

ind, 

MICHIGAN TAX TRIBUNAL 

“ery! 

i 

I 

STATEOFMicmiAN 

i 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

CLASSIFICATION 

This form should only be completed by the Michigan Department of Treasury. Taxpayers must appeal classification to the 

State Tax Commission. 

Pursuant to Tax Tribunat 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 

[*XN 

Last Nams/Company Name 

Daniel 

M 

Wilhelm 

Malling Address {No., Streat, P.O. Box or Rural Route) 

10825 Black Bear Trail 

City or Town 

State 

ZiP Code 

Harrison 

Mi 

48625 

Telephone Number 39 3-580-5590 

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

axeman000@msn,com 

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

) 

First Name 

ML 

Last Name 

Firm Name {if any) 

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

Cily 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 parcels are you 

If 

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

appealing? 

1 

vest 

[J nom 

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

Property Address {No., Street) 

5356 N. Old State 

City or Town 

County 

State 

ZIP Code

Page 2

irc 

) 

oo... 

STATEOFMICHIGAN 

= _ 

a 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, BFA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

| purchased this vacant land in 2024. There was a home on the property that burnt to the 

ground in 2012. All that is left is the slab that the house was on and a well and septic 

that is no longer any good. The township has the property classified as 401 (residential 

improved). My understanding of Vacant land classification is that there is no habitable 

dwelling on the property. In this case there has been no dwelling on the property for 14 

years. Improved Residential usually requires a dwelling or other structure intended for 

habitation on the property. 

| appealed the classification to the March B.O.R. for 

Greenwood Township. 

| showed them numerous documents stating my case but they 

sent me a decision stating * NO CHANGE, SLAB, WELL, AND SEPTIC STILL ON 

Section 5: Jurisdictional Issues 

Did you protest the classification at the March Board of Review (BOR)? 

Yes 

[i] No 

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

[J Not required {i.e., MI Department of Treasury) 

O Other 

1 you checked “other” above, explain: 

Year(s) under appeal: 2024,2025,2026 

Section 6: Classification Information 

Parce identification Number: 

006-001-300-16 

Current classification of property established by the Board of Review: 

Real] 

Personal 

id (check one) 

Agricultural [J 

Commercial J 

Industriat 

[J 

Residential 4 

Timber-Cutover 

[) 

Developmental 

[7 

Utility 

[1 (check one) 

What do you believe is the property's classification? 

Reaill 

Personal 

ld (check one) YACAAT Land 

Agricultural 

1 

Commerciai [J 

Industrial [1 

Residential [3 

Timber-Cutover 1 

Developmental (J 

Utility [1 (check one) 

improved property, how is the property currently being used? 

vacant land for hunting 

improved property, for what use was the property designed? 

It was residential Improved until the house burned down in 2012. Was purchased as vacant

Page 3

03/20/2026 

05 

12026 BOARD OF REVIEW DECISION 

FROM 

GREENWOOD TWP ASSESSOR 

TINA WRIGHT 

PO BOX 174 

Harrison, MI 48625 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional): 

006-001-300-16 

5356 N OLD STATE AV 

Nota i 

DANIEL TRL 

TI9N RSW SEC 1 5356 N OLD STATE AVE THE S 330 FT OF N 

990 FT OF W 1/2 OF SW 1/4 EXC BEG 500 DEG 02'00"W ALG 

HARRISON, MI 48625 

W SEC L 940.00 FT FROM W 1/4 SEC COR TH S00 DEG 

02'00"W 50.00 FT TH N89 DEG 56'00"E 661.94 FT TH N00 DEG 

02'00"E 50.00 FT TH $89 DEG 56'00"W 661.94 FT TO POB. 

{THIS PROPERTY.IS CLASSIFIED —40-{RESIDENTIAL-IMPROVED)——— ~~ 

= =m 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 006-001-300-16 

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

Board of Review Comments 

NO CHANGE, SLAB, WELL, AND SEPTIC STILL ON PROPERTY. 

[2026 ORIGINAL ASSESSED VALUE 

25,400 

] 

2026 "BOARD OF REVIEW" ASSESSED VALUE 

25,400 

(If the above amounts are the same, no revisions have occured) 

[2026 ORIGINAL TAXABLE VALUE 

25,400 

[2026 "BOARD OF REVIEW" TAXABLE VALUE 

25,400 

[2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

"Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

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

http:/Avww.michigan.govAaxtrib/0,4677,7-187-38254---,00.htmi 

102 

PH

Page 4

METROPLEX M1 480 

LOR7ZS RIAKDeRC TRA 

js ly) 

PAE son 

Men GAN 

Received 

Uets 

— 

BY 

LARA 

Hp 

N= "SCAN 

\ Aw 

lee \su na 

Lo\l 

WL 

OTTAWA 

<7. 

(NING CRU 

Midmia An 

Ayazz

CFE 

Hpktidey lhe dete 

gpd pg pe fe

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.