Daniel R Schwartz, Petitioner V Township Of California, 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 R Schwartz,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-003332

Township Of California, 

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 29, 2026 

HEARING TIME:

1:00 PM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

122943514 

 

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. 25-003332

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

Page 3

MT

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

Daniel R. Schwartz, 

Petitioner 

v. 

MTT Docket No. 25-003332 

Erica D. Ewers, California Township Assessor, 

Respondent 

PROOF OF SERVICE 

Erica D. Ewers states that on June 19, 2026 she served a copy of the updated Answer Form & attachments 

for 2026 relative to the above-captioned matter upon: 

Daniel R. Schwartz, 1030 E Copeland Rd. Montgomery, MI 49255 by First Class Mail that went out 

June 20, 2026. 

And 

Michigan Tax Tribunal, PO Box 30232, Lansing, MI 48909 by e-filing system on June 19. 2026 

Erica D. Ewers 

California Township Assessor

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

Page 1

California Township

4020 Residential ECF for 2026

Residential Homes & Barn ECF 

Prepared February 27, 2026

Sales April 1, 2023 thru March 31, 2025:

Residential Homes

 

Parcel Number

Street Address

Sale Date

Sale Price

Instr.

Terms of Sale

Adj. Sale $

Asd. when Sold

Asd/Adj.Sale

Cur. Appraisal

Land + Yard

Bldg. Residual

Cost Man. $

E.C.F.

Floor Area

$/Sq.Ft.

ECF Area

Dev. by Mean (%)

Building Style

Use Code

Land Value

Other Parcels

Land Table

Class

Dep

160-004-200-015-00

729 HAMMAN RD

02/21/25

$150,000 WD

03-ARM'S LENGTH

$150,000

$51,413

34.28

$102,021

$11,466

$138,534

$117,604

1.178

1,538

$90.07

4020

18.6195 1 3/4 STORY

RES 1 FAMILY

$10,800

4020 RESIDENTIAL 

401

46

160-009-200-045-01

814 HALLS CORNERS RD

05/23/24

$200,000 WD

03-ARM'S LENGTH

$200,000

$53,417

26.71

$105,316

$19,219

$180,781

$111,814

1.617

1,680

$107.61

4020

62.5021 RANCH

$15,680

4020 RESIDENTIAL 

401

47

160-010-100-055-01

835 S RAY QUINCY RD

03/04/25

$185,000 WD

03-ARM'S LENGTH

$185,000

$51,550

27.86

$98,542

$13,012

$171,988

$111,078

1.548

1,610

$106.82

4020

55.6579 1 1/2 STORY

$12,320

4020 RESIDENTIAL 

401

46

160-010-400-010-00

868 PHILLIP RD

10/17/23

$190,000 WD

03-ARM'S LENGTH

$190,000

$49,203

25.90

$133,380

$18,139

$171,861

$149,664

1.148

1,314

$130.79

4020

15.6539 1 1/2 STORY

$10,800

4020 RESIDENTIAL 

401

68

160-011-100-005-00

841 PHILLIP RD

09/18/23

$363,650 WD

03-ARM'S LENGTH

$363,450

$158,902

43.72

$435,996

$118,036

$245,414

$412,935

0.594

3,688

$66.54

4020

39.7460 TWO-STORY

$14,270

4020 RESIDENTIAL 

401

75

160-013-200-030-01

912 KELLEY RD

10/07/24

$305,000 WD

03-ARM'S LENGTH

$305,000

$171,244

56.15

$352,970

$47,983

$257,017

$396,087

0.649

4,052

$63.43

4020

34.2885 RANCH

$13,600

4020 RESIDENTIAL 

401

66

160-013-200-030-03

928 KELLEY RD

11/22/24

$300,000 WD

03-ARM'S LENGTH

$300,000

$160,636

53.55

$336,510

$75,748

$224,252

$338,652

0.662

2,160

$103.82

4020

32.9586 RANCH

$63,250

4020 RESIDENTIAL 

401

95

160-024-200-035-00

1090 KELLEY RD

11/27/23

$182,500 WD

03-ARM'S LENGTH

$182,500

$62,671

34.34

$179,862

$105,023

$77,477

$97,194

0.797

1,352

$57.31

4020

19.4634 MODULAR HOME

$87,800

4020 RESIDENTIAL 

401

46

Totals:

$1,876,150

$1,875,950

$759,036

$1,744,597

$1,467,324

$1,735,027

$90.80

17.8540

Sale. Ratio =>

40.46

E.C.F. =>

0.846

Std. Deviation=>

0.409393831

Std. Dev. =>

12.00

Ave. E.C.F. =>

1.024

Ave. Variance=>

34.8612 Coefficient of Var=>

34.03596935

Removed Sale due to Negative ECF:

160-009-400-020-99

898 S RAY QUINCY RD

09/03/24

$85,000 WD

03-ARM'S LENGTH

$85,000

$91,068

107.14

$189,553

$86,003

($1,003)

$134,481

(0.007)

2,249

($0.45)

4020

99.9234 1 1/2 STORY

$36,958

4020 RESIDENTIAL 

401

46

160-005-200-010-00

871 BROWN RD

12/09/24

$500,000 WD

33-TO BE DETERMINED

$500,000

$215,938

43.19

$371,828

$269,156

$230,844

$133,340

1.731

2,016

$114.51

4020

73.9464 RANCH

RES 1 FAMILY

$220,950

4020 RESIDENTIAL 

401

40

Sales April 1, 2023 thru March 31, 2025:

Residential Barns -- Not used due to extremes and negative ECF's

 

Parcel Number

Street Address

Sale Date

Sale Price

Instr.

Terms

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Page 1

California Township

4020 Residential Land Sales for 2026

Residential Vacant Sales 

Prepared February 26, 2026

Sales April 1, 2023 thru March 31, 2025:

No vacant Residential Sales

Following Sales are all improved

Parcel Number

Street Address

Sale Date

Sale Price

Instr.

Terms of Sale

Adj. Sale $

Asd. when Sold

Asd/Adj. Sale

Cur. Appraisal

Land Residual

Est. Land Value

Effec. Front

Depth

Net Acres

Total Acres

Dollars/FF

Dollars/Acre

Dollars/SqFt

Actual Front

ECF Area Liber/Page

Other Parcels in Sale

Land Table

Inspected Date

Class

Rate Group 1

160-004-200-015-00

729 HAMMAN RD

02/21/25

$150,000 WD

03-ARM'S LENGTH

$150,000

$51,413

34.28

$109,221

$58,779

$18,000

264.0

165.0

1.00

1.00

$223

$58,779

$1.35

264.00

4020 2025-00999

4020 RESIDENTIAL 

5/7/2025 RES 1 FAM 401

160-005-200-010-00

871 BROWN RD

12/09/24

$500,000 WD

33-TO BE DETERMINED

$500,000

$215,938

43.19

$374,403

$349,122

$223,525

643.5

2640.0

39.00

39.00

$543

$8,952

$0.21

643.50

4020 2024-06632

4020 RESIDENTIAL 

5/13/2025 RES 1 FAM 401

160-009-200-045-01

814 HALLS CORNERS RD

05/23/24

$200,000 WD

03-ARM'S LENGTH

$200,000

$53,417

26.71

$117,916

$110,364

$28,280

874.0

149.5

3.00

3.00

$126

$36,788

$0.84

874.00

4020 2024-02763

4020 RESIDENTIAL 

12/31/1995

401

160-010-100-055-01

835 S RAY QUINCY RD

03/04/25

$185,000 WD

03-ARM'S LENGTH

$185,000

$51,550

27.86

$106,942

$98,778

$20,720

208.0

276.0

1.32

1.32

$475

$74,945

$1.72

208.00

4020 2025-01264

4020 RESIDENTIAL 

12/6/2018

401

160-010-400-010-00

868 PHILLIP RD

10/17/23

$190,000 WD

03-ARM'S LENGTH

$190,000

$49,203

25.90

$140,580

$67,420

$18,000

206.0

210.0

1.00

1.00

$327

$67,420

$1.55

206.00

4020 2023-05902

4020 RESIDENTIAL 

12/29/2023

401

160-013-200-030-03

928 KELLEY RD

11/22/24

$300,000 WD

03-ARM'S LENGTH

$300,000

$160,636

53.55

$342,635

$26,740

$69,375

330.0

1320.0

10.00

10.00

$81

$2,674

$0.06

330.00

4020 2024-06269

4020 RESIDENTIAL 

12/23/2021

401

160-024-200-035-00

1090 KELLEY RD

11/27/23

$182,500 WD

03-ARM'S LENGTH

$182,500

$62,671

34.34

$190,362

$90,438

$98,300

1,320.0

587.4

18.51

18.51

$69

$4,886

$0.11

1,320.00

4020 2023-06533

4020 RESIDENTIAL 

11/22/2019

401

Totals:

$1,707,500

$1,707,500

$644,828

$1,382,059

$801,641

$476,200

3,845.5

73.83

Sale Ratio =>

37.76

Average

Average

Average

Std. Dev. =>

10.12

per FF=>

$208

per Acre=>

$10,858

per SqFt=>

0.25

Land

First

Remaining

Net Acres

Dollars/Acre

Residual

Acre

Land Value

Remain Ac

Remain $/Ac

1.00

$58,779

$58,779

$12,000

$46,779

39.00

$8,952

$349,122

$12,000

$337,122

38.00

$8,872

3.00

$36,788

$110,364

$12,000

$98,364

2.00

$49,182

1.32

$74,945

$98,778

$12,000

$86,778

0.32

1.00

$67,420

$67,420

$12,000

$55,420

10.00

$2,674

$26,740

$12,000

$14,740

9.00

$1,638

18.51

$4,886

$90,438

$12,000

$78,438

17.51

$4,480

Totals:

73.83

$254,444

$801,641

Simple Avg:

$36,349

Weighted Avg:

$10,858

Rural Residential Land Rates for 2026:

ROW

$0

Building Site: 

$12,000

Based on table above for Residential Sales

Rural Residential: 

$2,000

Based on remaining land/acre rate for 10 acre sale

Easements/Drains

$0

Tillable:

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Page 1

bro bev 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. 

This is a model assessment notice to be used by the local assessor. 

FROM 

PARCEL IDENTIFICATION 

CALIFORNIA TOWNSHIP ASSESSOR 

OTL, 

viii 

tao 

PROPERTY ADDRESS: 

1048 CAMPBELL RD 

: 

QUINCY, MI 49082 

1030 E COPELAND RD 

MONTGOMERY, MI 49255 

SCHOOL DISTRICT CODE: 

30070 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

EXEMPTIONS 

SCHWARTZ, DANIEL R & SUSIE J 

% Exempt 

As "Homeowners Principal Residence": 

100.00% 

1030 E COPELAND RD 

% Exempt As "Qualified Agricultural Property": 

00% 

MONTGOMERY MI 49255-9611 

% Exempt As "MBT Industrial Personal": 

00% 

% Exempt As "MBT Commercial Personal": 

00% 

Exempt 

As "Disabled Veteran or Surviving 

- 

ental 

[J Yes 

No 

Exempt As "Qualified Forest Property”: 

O Yes 

[X] 

No 

Exempt As "Development Property": 

O Yes 

x 

No 

LEGAL DESCRIPTION: 

COM AT SW COROF E 1/2 OF SW 1/4 

& 

THN 16 RDS 

& THE 12 RDS & TH S 16 RDS 

& 

THW 12 RDS TO POB SEC 3 T8S R5W 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

401 

Residential 

The change in taxable value will increase/decrease your tax bill 

PRIOR AMOUNT 

CURRENT TENTATIVE 

STANCE EhOM, 

for the 2026 

year by approximately: $201 

YEAR: 

2025 

AMOUNTNEAR: 

oie 

CURRENT YEAR 

1. TAXABLE VALUE: 

80,299 

88,161 

7,862 

2. ASSESSED VALUE: 

87,434 

93,323 

5,889 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

87,434 

93,323 

5,889 

5. WAS THERE A TRANSFER OF OWNERSHIP IN 2025 

THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [Yes 

No 

6. Assessor Change Reason(s): 

Market Adjustment, Parcel Review, New Construction 

COR SQFTG 

The 2026 Inflation rate Multiplier is: 1.027 

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

Name: 

Telephone Number: 

Email Address: 

ERICA D. EWERS 

517-639-9074 

EWERSED@GMAIL.COM 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: 

THE BOARD OF REVIEW WILL MEET ON WEDNESDAY, MARCH 11, 2026 FROM 6:00 PM TO 9:00 PM; AND FRIDAY, MARCH 13, 

2026 FROM 9:00 AM TO 6:00 PM. MEETINGS WILL BE AT CALIFORNIA TOWNSHIP HALL, 1019 E COPELAND RD. YOU MAY 

APPEAL IN PERSON OR BY MAIL PER TWP RESOLUTION 2021-004. 

IF APPEAL BY MAIL OR E-MAIL SEND FORM & 

SUPPORTING DOCUMENTS TO ASSESSOR AT INFORMATION ABOVE NO LATER THEN MARCH 11. POST MARKS NOT 

ACCEPTED 

SEE RACK OF FORM FOR MORE INFORMATION 

TOWNSHIP ASSESSMENT & TAX DATA ONLINE AT HTTPS://BSAONLINE.COM/?UID=983. OWNERS MAY REVIEW OWN DATA 

FOR FREE BUT WILL NEED TO SIGN IN. TO REVIEW OTHER PROPERTIES THERE IS A COST/PARCEL. SEARCH BY PARCEL 

NUMBER, NAME, OR ADDRESS. FOR EXAMPLE: CHANGE SEARCH TO NAME THEN TYPE IN LAST NAME. ASSESSING TAB 

CONTAINS

Page 2

sx

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Page 1

MTT Docket #: 25-003332 

Parcel #: 12-160-003-300-010-00 

 

Section 4 – Explain Answer to Appeal: 

 

Exhibits Attached: 

 

Exhibit G – 2026 Notice of Assessment 

 

Exhibit H pg. 1-3 – 2026 Record Card 

 

Exhibit I pg. 1-2 – 2026 March Board of Review petition 

 

Exhibit J – 2026 Residential Land Study 

Exhibit K – 2026 Residential Economic Condition Factor Study 

 

 

Due to appeal carrying over to 2026, I am forwarding the 2026 information to be added to the 2025 

appeal. Please see attached exhibits.

Page 2

MTT Docket #: 25-003332 

Parcel #: 12-160-003-300-010-00 

 

Section 4 – Explain Answer to Appeal: 

 

Exhibits Attached: 

 

Exhibit G – 2026 Notice of Assessment 

 

Exhibit H pg. 1-3 – 2026 Record Card 

 

Exhibit I pg. 1-2 – 2026 March Board of Review petition 

 

Exhibit J – 2026 Residential Land Study 

Exhibit K – 2026 Residential Economic Condition Factor Study 

 

 

Due to appeal carrying over to 2026, I am forwarding the 2026 information to be added to the 2025 

appeal. Please see attached exhibits.

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 25-003332

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

Party Filing Document 

Respondent

Files

Document Type: Amended Answer

Attachment File Name: Schwartz Daniel 2026 explanation

Document Type: Attachments to Answer

Attachment File Name: Schwartz Daniel - Docket 25-003332 Attachments

Document Type: Attachments to Answer

Attachment File Name: Schwartz Daniel 2026 California Residential land table

Document Type: Attachments to Answer

Attachment File Name: Schwartz Daniel 2026 California Residential ECF table

Document Type: Proof of Service: Misc Documents

Attachment File Name: Schwartz Daniel - Proof of Service 25-003332

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Darel 

R. Schwayt z 

Petitioner(s) 

v 

MTT Docket No. 25- 603332 

Township of 

Cali fvwiia, 

Respondent(s) 

CHANGE IN CONTACT INFORMATION 

Use this form to report changes in contact information for the purposes of service. This form 

must be completed in every case a change is required. Complete all sections that apply. The 

completed form must be filed with the Tribunal and served on the opposing party or their 

representative. A proof of service may be found on the second page. 

" 

MICHIGAN TAX TRIBUNAL 

1.1am[Ja party. 

XX] an attorney or authorized representative for a party. 

2. My new firm: 

Firm Name 

. 

3 

3 

Erica D. Burs, Ca fornic. Township Assessar 

a 

1048 

CempbeW Rd. 

City 

Cini 

State 

My 

Zip W982. 

3. My name has changed: 

My current name: 

My former name: 

4. My new or corrected mailing address is: 

Address 

City 

State 

Zip 

5. My new or corrected telephone number is: 

6. My new or corrected e-mail address is: 

€wersed @ gmail. om 

Gia 

D fre 

Signature 

Erica D. Evers 

[Print/type name of person signing]

Page 2

MTT Docket No. 

_25- 002332 

Page 2 of 2 

PROOF OF SERVICE 

| certify that on this date 

| served a copy of this Change of Contact Information on the opposing 

party or their representative. 

2/a]s0s1, 

FD Bay 

Date 

Signature 

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

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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

Daniel R Schwartz,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 25-003332

Township Of California,

Respondent.

ORDER VACATING DEFAULT ORDER

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

Tribunal entered an order on November 7, 2026, holding Respondent in default. The 

Tribunal erred in the entry of that order. Therefore,

IT IS ORDERED that the Order of Default is VACATED.

By _________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 10, 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 R Schwartz

1030 E Copeland Rd

Montgomery , MI 49255

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 R Schwartz,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 25-003332

Township Of California,

Respondent.

ORDER VACATING DEFAULT ORDER

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

Tribunal entered an order on November 7, 2026, holding Respondent in default. The 

Tribunal erred in the entry of that order. Therefore,

IT IS ORDERED that the Order of Default is VACATED.

By _________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 10, 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 R Schwartz,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 25-003332

Township Of California,

Respondent.

ORDER VACATING DEFAULT ORDER

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

Tribunal entered an order on November 7, 2026, holding Respondent in

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 R Schwartz,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003332

Township Of California,

Respondent.

ORDER OF DEFAULT

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

Respondent failed to identify the proper parcel number(s) of the property or properties 

at issue. Respondent must file an amended answer identifying the correct parcel 

number(s) within 14 days of the entry of this order.

Therefore,

IT IS ORDERED that Respondent 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: November 7, 2025

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 

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

Page 2

MTT Docket No. 25-003332

Page 2 of 7

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

Daniel R Schwartz

1030 E Copeland Rd

Montgomery , MI 49255

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

Page 5

MTT

Page 6

STATE

Page 7

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

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 R Schwartz,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003332

Township Of California,

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. 25-003332

Page 2 of

Page 3

Daniel R

Page 4

ST

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

Daniel R. Schwartz, 

Petitioner 

2 

MTT Docket No. 25-003332 

Erica D. Ewers, California Township Assessor, 

Respondent 

PROOF OF SERVICE 

Erica D. Ewers states that on September 19, 2025 she served a copy of the Answer Form relative to 

the above-captioned matter upon: 

Daniel R. Schwartz, 1030 E Copeland Rd. Montgomery, MI 49255 by First Class Mail that went out 

September 20, 2025. 

And 

Michigan Tax Tribunal, PO Box 30232, Lansing, MI 48909 by e-filing system 

ANY Wow 

Erica D. Ewers 

California Township Assessor

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

Page 1

California Township

ECF Analysis

Ag & Residential Homes ECF Sales for 2025

Prepared February 12, 2025

Sales April 1, 2022 thru March 31, 2024:

Agricultural Class Homes only

Top 2 sales have sold again but no deeds recorded thus unclear if valid

Parcel Number

Street Address

Sale Date

Sale Price

Instr.

Terms of Sale

Adj. Sale $

Asd. when Sold

Asd/Adj.Sale

Cur. Appraisal

Land + Yard

Bldg. Residual

Cost Man. $

E.C.F.

Floor Area

$/Sq.Ft.

ECF Area

Dev. by Mean (%)

Building Style

Land Value

Other Parcels in Sale

Land Table

Property Class

Dep

160-017-200-015-97

940 CARRUTHERS RD

08/11/23

$100,000 WD

33-TO BE DETERMINED

$100,000

$0

0.00

$136,603

$79,776

$20,224

$79,701

0.254

1,152

$17.56

4000

21.2806 RANCH

$58,367

4000 AGRICULTURAL

101

67

160-021-200-005-96

976 STATE LINE RD

11/10/23

$116,667 WD

33-TO BE DETERMINED

$116,667

$90,898

77.91

$224,945

$111,287

$5,380

$159,408

0.034

2,240

$2.40

4000

43.2803 TWO-STORY

$64,386

4000 AGRICULTURAL

101

83

160-024-200-005-99

1019 KELLEY RD

04/11/22

$350,000 WD

03-ARM'S LENGTH

$350,000

$118,703

33.92

$289,020

$180,095

$169,905

$152,770

1.112

1,652

$102.85

4000

64.5609 1 3/4 STORY

$163,285

4000 AGRICULTURAL

101

52

Totals:

$566,667

$566,667

$209,601

$650,568

$195,509

$391,879

$40.94

3.2348

Sale. Ratio =>

36.99

E.C.F. =>

0.499

Std. Deviation=>

0.569831536

Std. Dev. =>

39.06

Ave. E.C.F. =>

0.467

Ave. Variance=>

43.0406 Coefficient of Var=>

92.25228911

 

Sales April 1, 2022 thru March 31, 2024:

Rural Residential Homes Only

 

Parcel Number

Street Address

Sale Date

Sale Price

Instr.

Terms of Sale

Adj. Sale $

Asd. when Sold

Asd/Adj.Sale

Cur. Appraisal

Land + Yard

Bldg. Residual

Cost Man. $

E.C.F.

Floor Area

$/Sq.Ft.

ECF Area

Dev. by Mean (%)

Building Style

Land Value

Other Parcels in Sale

Land Table

Property Class

Dep

160-010-400-010-00

868 PHILLIP RD

10/17/23

$190,000 WD

03-ARM'S LENGTH

$190,000

$49,203

25.90

$133,193

$25,165

$164,835

$146,379

1.126

1,314

$125.45

4020

14.2283 1 1/2 STORY

$18,000

4020 RESIDENTIAL 

401

69

160-011-100-005-00

841 PHILLIP RD

09/18/23

$363,650 WD

03-ARM'S LENGTH

$363,450

$158,902

43.72

$366,376

$66,177

$297,273

$406,774

0.731

3,688

$80.61

4020

25.2991 TWO-STORY

$25,108

4020 RESIDENTIAL 

401

76

160-015-100-010-00

949 S RAY QUINCY RD

08/12/22

$75,000 WD

03-ARM'S LENGTH

$75,000

$45,005

60.01

$111,006

$48,561

$26,439

$84,614

0.312

1,664

$15.89

4020

67.1331 TWO-STORY

$24,365

4020 RESIDENTIAL 

401

45

160-024-200-005-02

1001 KELLEY RD

08/12/22

$400,000 WD

19-MULTI PARCEL ARM'S 

$395,000

$134,257

33.99

$328,492

$119,436

$275,564

$283,274

0.973

2,000

$137.78

4020

1.1014 RANCH

$74,575 160-024-200-005-03

4020 RESIDENTIAL 

401

88

160-024-200-035-00

1090 KELLEY RD

11/27/23

$182,500 WD

03-ARM'S LENGTH

$182,500

$62,671

34.34

$179,172

$108,926

$73,574

$95,184

0.773

1,352

$54.42

4020

21.0834 MODULAR HOME

$98,300

4020 RESIDENTIAL 

401

47

Totals:

$1,211,150

$1,205,950

$450,038

$1,118,239

$837,685

$1,016,225

$82.83

4.1290

Sale. Ratio =>

37.32

E.C.F. =>

0.824

Std. Deviation=>

0.307387575

Std. Dev. =>

13.04

Ave. E.C.F.

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

Page 1

California Township

Residential Land Sales for 2025

Residential Sales only

Prepared February 12, 2025

Sales April 1, 2022 thru March 31, 2024:

No vacant Residential Sales

Parcel Number

Street Address

Sale Date

Sale Price

Instr.

Terms of Sale

Adj. Sale $

Asd. when Sold

Asd/Adj. Sale

Cur. Appraisal

Land Residual

Est. Land Value

Effec. Front

Depth

Net Acres

Total Acres

Dollars/FF

Dollars/Acre

Dollars/SqFt

Actual Front

ECF Area Liber/Page

Other Parcels in Sale

Land Table

Inspected Date

Class

Rate Group 1

160-010-400-010-00

868 PHILLIP RD

10/17/23

$190,000 WD

03-ARM'S LENGTH

$190,000

$49,203

25.90

$131,393

$74,807

$16,200

206.0

210.0

1.00

1.00

$363

$74,807

$1.72

206.00

4020 2023-05902

4020 RESIDENTIAL 

12/29/2023 401

160-011-100-005-00

841 PHILLIP RD

09/18/23

$363,650 WD

03-ARM'S LENGTH

$363,450

$158,902

43.72

$363,014

$22,182

$21,746

505.0

223.0

2.59

2.59

$44

$8,581

$0.20

505.00

4020 2023-05136

4020 RESIDENTIAL 

12/28/2023 401

160-014-100-005-03

935 PHILLIP RD

06/22/22

$380,000 WD

19-MULTI PARCEL ARM'S LE

$380,000

$114,009

30.00

$274,353

$210,947

$105,300

1,053.9

1670.0

20.20

20.20

$200

$10,443

$0.24

1,053.89

4020 2022-04582 160-014-100-005-02

4020 RESIDENTIAL 

8/30/2022 401

160-024-200-005-02

1001 KELLEY RD

08/12/22

$400,000 WD

19-MULTI PARCEL ARM'S LE

$395,000

$134,257

33.99

$313,712

$141,083

$59,795

580.0

1368.2

10.00

10.00

$243

$14,108

$0.32

330.00

4020 2022-05838 160-024-200-005-03

4020 RESIDENTIAL 

1/10/2013 401

160-024-200-035-00

1090 KELLEY RD

11/27/23

$182,500 WD

03-ARM'S LENGTH

$182,500

$62,671

34.34

$175,972

$101,628

$95,100

1,320.0

587.4

18.51

18.51

$77

$5,490

$0.13

1,320.00

4020 2023-06533

4020 RESIDENTIAL 

11/22/2019 401

Totals:

$1,516,150

$1,510,950

$519,042

$1,258,444

$550,647

$298,141

3,664.9

52.30

Sale Ratio =>

34.35

Average

Average

Average

Std. Dev. =>

6.62

per FF=>

$150

per Acre=>

$10,530

per SqFt=>

0.24

Land

First

Remaining

Net Acres

Dollars/Acre

Residual

Acre

Land Value

Remain Ac

Remain $/Ac

1.00

$74,807

$74,807

$20,000

$54,807

0.00

#DIV/0!

2.59

$8,581

$22,182

$20,000

$2,182

1.59

$1,377

20.20

$10,443

$210,947

$20,000

$190,947

19.20

$9,945

10.00

$14,108

$141,083

$20,000

$121,083

9.00

$13,454

18.51

$5,490

$101,628

$20,000

$81,628

17.51

$4,662

Totals:

52.30

$113,430

$550,647

Simple Avg: H28/5

$22,686

Weighted Avg: I29/G29

$10,530

H29/G29:

$2,169

For Rural Residential Parcels:

Building Site: 

$20,000

Based on table above for Residential Sales

Rural Residential: 

$4,500

Based on 18.51 ac sale above and same rate as non-tillable

ROW

Tillable: 

$6,500

Based on Ag sales

Non-tillable: 

$4,500

Based on Ag sales

Woods: 

$5,000

Per Recreational Sales

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Page 1

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Page 1

Whours acyl 

of 196 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. 

This is a model assessment notice to be used by the local assessor. 

FROM 

PARCEL IDENTIFICATION 

CALIFORNIA TOWNSHIP ASSESSOR 

. 

CEA D Bais 

PARCEL NUMBER: 

1048 CAMPBELL RD 

PROPERTY ADDRESS: 

BERET 

a 

1030 E COPELAND RD 

MONTGOMERY, MI 49255 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL 

PRINCIPAL RESIDENCE EXEMPTION 

% Exempt As "Homeowners Principal Residence": 

100.00% 

+ a E sp pea SUSIE 

% Exempt As "Qualified Agricultural Property": 

.00% 

i 

i 

.00% 

MONTGOMERY MI 49255 

% Exempt 

As "MBT Industriel Parson 

% 

% Exempt As "MBT Commercial Personal”: 

00% 

Exempt As "Qualified Forest Property": 

[J Yes 

[X] 

No 

Exempt As "Development Property”: 

[J Yes 

[X] 

No 

LEGAL DESCRIPTION: 

COM AT SW COROFE 1/20F SW 1/4 

& 

THN 16 RDS& THE 12RDS & TH S 16 RDS 

& THW 12 RDS TO POB SEC 

3 T8S R5W 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION: 

401 

Residential 

The change in taxable value will increase/decrease your tax bill for the 2025 

CURRENT TENTATIVE 

CHANGE FROM 

year by approximately: 

$379 

tie AT 

AMOUNT YEAR: 

pe Eid 

1. TAXABLE VALUE: 

65,524 

14.775 

2. ASSESSED VALUE: 

71,990 

“87.434 

15,444 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

71,990 

87,434 

| 

15,444 

5. There WAS or WAS NOT a transfer of ownership on this property in 2024 

WAS NOT 

The 2025 Inflation rate Multiplier is: 1.031 

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

Name: 

Phone: 

Email Address: 

ERICA D. EWERS 

517-639-9074 

EWERSED@DMCIBB.NET 

March Board of Review Appeal Information. The board of review will meet at the following dates and times: 

THE BOARD OF REVIEW WILL MEET ON WEDNESDAY, MARCH 12, 2025 FROM 6:00 PM TO 9:00 PM; AND FRIDAY, MARCH 14, 

2025 FROM 9:00 AM TO 6:00 PM. MEETINGS WILL BE AT CALIFORNIA TOWNSHIP HALL, 1019 E COPELAND RD. YOU MAY 

APPEAL IN PERSON, BY MAIL, OR EMAIL. 

IF APPEAL BY MAIL OR E-MAIL SEND FORM & SUPPORTING DOCUMENTS TO 

ASSESSOR AT INFORMATION’ ABOVE NO LATER THEN MARCH 13. POST MARKS NOT ACCEPTED. SEE BACK OF FORM FOR 

MORE INFORMATION. 

TOWNSHIP ASSESSMENT & TAX DATA ONLINE AT HTTPS://BSAONLINE.COM/?UID=983. OWNERS MAY REVIEW OWN DATA 

FOR FREE BUT WILL NEED TO SIGN IN. TO REVIEW OTHER PROPERTIES COST $6/PARCEL. SEARCH BY PARCEL NUMBER, 

NAME, OR ADDRESS. FOR EXAMPLE: CHANGE SEARCH TO NAME THEN TYPE IN LAST NAME. ASSESSING TAB CONTAINS 

OWNER INFO, PRINCIPAL RESIDENCE EXEMPTION, BLDG DATA INCLUDING AVAIL SKETCHES & PHOTOS. TAX TAB CONTAINS 

TAX AMOUNTS BY SEASON. TO OBTAIN DETAILS CLICK ON ARROW NEXT TO TAX SEASON WANT TO REVIEW. 

Exdnat A, e5.1 

Treket #1 25- 003333

Page 2

Michigan Department of Treasury 

618 (Rev. 11-12)

Page 3

For

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-003332

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of California (BRANCH)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Erica

M.I.

D

Last Name

Ewers

Firm Name (if any)

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

1048 Campbell Rd

City or Town

Quincy

State

Michigan

ZIP Code

49082

Telephone Number

517-639-9074

Fax Number

E-mail Address

ewersed@dmcibb.net

Section 3: Subject Property Information

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

Yes

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Exhibit A - Pg 1-3 2025 Notice of Assessment & March Board of Review Petition

Exhibit B - Pg 1-3 2025 Record Card prior to March Board of Review

Exhibit C - Pg 1-5 2025 Record Card after March Board of Review with sketch & images

Exhibit D - Pg 1-2 2025 Valuation Report and Notes

Exhibit E - Pg 1-2 Class CD cover sheet from 2014 Marshall & Swift Cost Manual & Electric UIP

Exhibit F - Pg 1-2 2025 Residential Land & ECF Studies

The original house was torn down in 2022 and a new one was started. The home was put on the role for 2023 as 70% functional and 90% good. No additional value 

was added for the home for 2024. For 2025, the home was taken to 100% functional; 2 story portion to 75% due to upstairs not completed; and the overall 

depreciation at 88% due to used materials.

New construction of a modern English home would start at a Class C and go up but due to Amish homes not having all the amenities of an English home I classed 

the new home as a CD. As noted on the record card and valuation report, the plumbing, heating & cooling, electrical, and septic have all been removed. A wood 

stove was added back in as that is how they heat their home.

Exhibit E, shows a Class CD home is priced with 100-amp electrical service based on 2014 Marshall & Swift cost manual. Based on UIP for electrical a Class CD 

100-amp service adds $5.24 per sq ft in value to the home. Thus as noted on the bottom of page 2,

Page 3

STATE

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

Page 1

RECEIVED 

JUL 0 8 2025 

MI 

STATE OF MICHIGAN 

CHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. 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. 

R 

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 defauit. 

Section 1: Petitioner’s Contact Information 

First 5 

’ 

M1. 

Last Name/Cgmpany Name 

Bam 

RL 

nl, 

Malling Address {No., ene Box or Rural Route), 

Bd 

[4 

1050 

Copodamel 

City or Town, 

’ 

tate 

ZIPGode 

"= 

Megan 

fitz 

| 

"Hass 

elephone 

Number 

/ A 

E-mail Address (do "Vi unless you want MTT to send all correspondence via e-mail) 

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

First Name 

M.I. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information 

How many 

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

parcetsare you | [7] yegx 

[i7] 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) 

‘ 

16% 

FE 

Copeland 

fd 

Mm 49255

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

Section 4: Issues Being Appealed (check 

all that apply) 

DIRECTOR 

of True Cash and Taxable Value 

[J Poverty Exemption 

[1 Taxable Value Only (calculation) 

[1 Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[1 

Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation {other than the denial of 

a 

[1 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

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“GENET 

i, 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

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

V1 

ves 

I] No 

If Yes, check which BOR you attended AND attach the BOR decislon: il March 

3 July 

[| December 

if No, check the applicable reason(s): 

{7 Not required to attend 

[mm] Assessment Change Notice was not received by Petitioner 

O Appealing a

Page 3

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 R Schwartz,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003332

Township Of California,

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: September 8, 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 R Schwartz

1030 E Copeland Rd

Montgomery , MI 49255

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 R Schwartz,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003332

Township Of California,

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.

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 

JUL 0 8 2025 

MI 

STATE OF MICHIGAN 

CHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. 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. 

R 

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 defauit. 

Section 1: Petitioner’s Contact Information 

First 5 

’ 

M1. 

Last Name/Cgmpany Name 

Bam 

RL 

nl, 

Malling Address {No., ene Box or Rural Route), 

Bd 

[4 

1050 

Copodamel 

City or Town, 

’ 

tate 

ZIPGode 

"= 

Megan 

fitz 

| 

"Hass 

elephone 

Number 

/ A 

E-mail Address (do "Vi unless you want MTT to send all correspondence via e-mail) 

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

First Name 

M.I. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information 

How many 

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

parcetsare you | [7] yegx 

[i7] 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) 

‘ 

16% 

FE 

Copeland 

fd 

Mm 49255

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

Section 4: Issues Being Appealed (check 

all that apply) 

DIRECTOR 

of True Cash and Taxable Value 

[J Poverty Exemption 

[1 Taxable Value Only (calculation) 

[1 Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[1 

Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation {other than the denial of 

a 

[1 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

, sl aol 

B oper, HOY ee 

1 

55% 

usa 

maloial 

0 

in 

He 

Logos is 

etd TH 2 

shod 

ra 9% 

matenit of pam 

hot 

wasnt wall 

hy 

Admgong Pt el ii 

“GENET 

i, 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

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

V1 

ves 

I] No 

If Yes, check which BOR you attended AND attach the BOR decislon: il March 

3 July 

[| December 

if No, check the applicable reason(s): 

{7 Not required to attend 

[mm] Assessment Change Notice was not received by Petitioner 

O Appealing a

Page 3

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.