Record Finder / 24-003540-TT
Michigan

Daniel W Norbeck, Petitioner V Township Of Onekama, Respondent

Petitioner
Daniel W Norbeck
Respondent
Township Of Onekama

Case overview

Docket number
24-003540-TT
Status
Disposed
CaseType
SC Property
Division
Small Claims Division
County
Manistee
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
12Consent JudgmentNot recorded1010/30/2024Not recordedDownload
11GrantedNot recorded1010/30/2024Not recordedDownload
10A Stipulation has been received.Not recordedNot recorded10/16/2024$25.00Download
9Notice of FilingNot recordedNot recorded09/30/2024Not recordedDownload
8Attachments to the Answer were filedNot recordedNot recorded09/27/2024Not recordedDownload
7Attachments to the Answer were filedNot recordedNot recorded09/27/2024Not recordedDownload
6Proof of service of petition was received.Not recordedNot recorded09/27/2024Not recordedDownload
5Attachments to the Answer were filedNot recordedNot recorded09/27/2024Not recordedDownload
4Answer was receivedNot recordedNot recorded09/27/2024Not recordedDownload
3Petition has been verifiedPET109/25/2024Not recordedDownload
2Notice of Docket Number SCNot recordedNot recorded09/25/2024Not recordedDownload
1A petition was received.PETNot recorded06/18/2024Not recordedDownload

Documents

24-003540 CJ - signed by JMW.pdfRead complete document text →
Read document text excerpt

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 W Norbeck, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003540 

 

Onekama Township, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

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

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

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 24-003540 

Page 2 of 2 

 

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

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

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

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

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

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, and (xvi) after June 30, 2024, through December 31, 

2024, at the rate of 9.50%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: October 30, 2024 

bm 

 

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 provide 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.

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Page 1

RECEIVED 

OCT 2 3 2024 

MICHIGAN TAX TRIBUNAL 

Hil 

) 

STATE OF MICHIGAN 

1: 

inl 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Daniel Norbeck 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No0.24-003540 

Township of Onekema 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Manistee 

County. 

2. 

Parcel Number: 51-11-033-009-30 

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

Form addressing all other parcels at issue.) 

. 

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

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2024 

88,400 

49,612 

. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2024 

64,600 

32,300 

32,300 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.)

Page 2

MTT Docket No. 24-003540 

Page 2 of 2 

The parties acknowledge that they shared and relied upon the erroneous belief that the subject parcel should be assessed as 

a quantity of "scenic sites" rather than a measured area of rural sectional acreage, and further, that this mutual mistake of fact 

red 

hebab 

the-as6e55 

d-4: 

pay 

Thy 

4 

dl. 

PR? 

th 

bie 

par 

| £4-11.033-000-30-shall 

yor 

rnc-propony’ 

() 

therefore be corrected to remove the "Scenic Site" description and "Scenic Site Rate Table Application." 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

Dood WY Jobe 

Printed Name: 

DANIEL 

W. 

NorBEcCK 

Date: 

OCTOBER 

2, 2024 

Signature-of 

R 

ndent's authorized representative: oa 

Tv] 

/ 

Printed Name: Marlene Whetstone 

Date; 9-27-2024

Page 3

PRI (@) RITY® 

FLAT RATE EN 

Retail 

U.S. POSTAGE PAID 

rr—yrei 

LL MI 49601 

MA 1 L. Co 

APPLY PRIORITY MAIL POST) 

=| 

he 

OCT 16, 2024 

- 

’ 

3 

UNITED STATES 

pr 

$9.72 

RDC 03 

0 Lb 0.90 Oz 

$2324D500552-1 

EXPECTED DELIVERY DAY: 

10/18/24 

USPS TRACKING® # 

9505 5107 4552 4290 5603 49 

EP14H February 2024 Out

Page 4

GREAT LAKES ASSESSING 

P.O. Box 325 

« Cadillac, Michigan 49601 

Mich; 

av Li Tei Bowe 

| 

POELX 

Itn.32 

Lavsiog 

M, 

48709

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.

Read document text excerpt

Page 1

RECEIVED 

OCT 2 3 2024 

MICHIGAN TAX TRIBUNAL 

Hil 

) 

STATE OF MICHIGAN 

1: 

inl 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Daniel Norbeck 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No0.24-003540 

Township of Onekema 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Manistee 

County. 

2. 

Parcel Number: 51-11-033-009-30 

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

Form addressing all other parcels at issue.) 

. 

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

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2024 

88,400 

49,612 

. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2024 

64,600 

32,300 

32,300 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.)

Page 2

MTT Docket No. 24-003540 

Page 2 of 2 

The parties acknowledge that they shared and relied upon the erroneous belief that the subject parcel should be assessed as 

a quantity of "scenic sites" rather than a measured area of rural sectional acreage, and further, that this mutual mistake of fact 

red 

hebab 

the-as6e55 

d-4: 

pay 

Thy 

4 

dl. 

PR? 

th 

bie 

par 

| £4-11.033-000-30-shall 

yor 

rnc-propony’ 

() 

therefore be corrected to remove the "Scenic Site" description and "Scenic Site Rate Table Application." 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

Dood WY Jobe 

Printed Name: 

DANIEL 

W. 

NorBEcCK 

Date: 

OCTOBER 

2, 2024 

Signature-of 

R 

ndent's authorized representative: oa 

Tv] 

/ 

Printed Name: Marlene Whetstone 

Date; 9-27-2024

Page 3

PRI (@) RITY® 

FLAT RATE EN 

Retail 

U.S. POSTAGE PAID 

rr—yrei 

LL MI 49601 

MA 1 L. Co 

APPLY PRIORITY MAIL POST) 

=| 

he 

OCT 16, 2024 

- 

’ 

3 

UNITED STATES 

pr 

$9.72 

RDC 03 

0 Lb 0.90 Oz 

$2324D500552-1 

EXPECTED DELIVERY DAY: 

10/18/24 

USPS TRACKING® # 

9505 5107 4552 4290 5603 49 

EP14H February 2024 Out

Page 4

GREAT LAKES ASSESSING 

P.O. Box 325 

« Cadillac, Michigan 49601 

Mich; 

av Li Tei Bowe 

| 

POELX 

Itn.32 

Lavsiog 

M, 

48709

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.

SC-Notice_of_Filing_of_Answer.2024-09-30_15-31-39.0000.pdfRead complete document text →
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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 W Norbeck,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003540

Township Of Onekama,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

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.

Page 2

MTT Docket No. 24-003540

Page 2 of 6

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: September 30, 2024

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 provide 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 W Norbeck,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003540

Township Of Onekama,

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

Page 4

MTT

Page 5

STAT

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Recordr Caord 11-033-009-30 24-003540.pdfRead complete document text →
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Page 1

*** Information herein deemed reliable but not guaranteed***

MANISTEE

County:

ONEKAMA TOWNSHIP

Jurisdiction:

Printed on

Parcel Number:

51-11-033-009-30

45,000S

45,000

0

45,000

2021

45,000S

45,000

0

45,000

2022

47,250C

54,000M

64,600

0

64,600

2023

49,612C

88,400M

88,400

0

88,400

2024

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

<Site Value A> 0 100 0

RATE TABLE SCENIC SITE 3.50 Acres 50500 100 176,750

 3.50 Total Acres Total Est. Land Value = 176,750

Land Value Estimates for Land Table 51.R-SECTIONAL ACREAGE

TK 07/07/2016 INSPECTED

R.K 05/10/1995 INSPECTED

R.K 09/06/1996 DATA ENTER

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

NHW

 

X

 

X

 

 

X

 

 

 

 

 

X

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

 

X

 

 

 

 

X

 

 

 

 

 

Public

Improvements

Vacant

X

Improved

 

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: Township of Onekama, County

of Manistee, Michigan

Comments/Influences

TH PART OF E 1/2 OF GOVT LOT 2 LYING

SOUTH OF CRESCENT BEACH + LAKE SHORE RDS.

19.65 A M/L SEC 33 T23N R16W.[[SALE(79)

77 3377 1982, 983 (88) 3500 1912 (92)

3562 1685 687 (14) WD2 $5630 2014R006005,

TD2 2014R006003, TD2 2014R006004 (16) WD2

2016R005454 [10/17/04]

Tax Description

NORBECK DANIEL W & CYNTHIA L

2398 CRESCENT BEACH RD

MANISTEE MI 49660

Owner's Name/Address

CRESCENT BEACH RD

Property Address

2024 Est TCV 176,750

MAP #: 

P.R.E. 100% 05/23/2022 

School: ONEKAMA CONSOLIDATED SCHOOLS

Status

Number

Date

Building Permit(s)

Zoning: RR1

Class: RESIDENTIAL-VACANT

100.0

PROPERTY TRANSFER 

2014R006005

20-MULTI PARCEL SALE REF

WD

11/21/2014

563,000

NORBECK DANIEL W & CYNTHIA

HARDY, WALTER TRUST

0.0

PROPERTY TRANSFER 

2016R005454

21-NOT USED/OTHER

WD

10/04/2016

0

NORBECK DANIEL W & CYNTHIA

HARDY OWEN ETAL

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

09/26/2024

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Norbeck 2024 - 24-003540.pdfRead complete document text →
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Page 1

Michigan Department of Treasury 

618 (Rev. 11-12) 

Petition to Board of Review 

f'(') 

L-4035 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal 

or the State Tax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name (If Other than OM!er. Please Print or Type) 

Daniel W Norbeck 

Daniel W Norbeck 

Township or City 

County 

Onekama Township 

Manistee 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified 

agricultural property exemption of the following described property: 

Property Identified (Parcel code required. Property address & legal description optional) 

51-11-033-009-30 (vacant 19.65 acre parcel on Lakeshore Road) 

Protested Item 

~ 

Assessed Value 

[!] Tentative Taxable Value D Classification 

D Qualified Agricultural 

Property Exemption 

1. PROTEST OF ASSESSMENT 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

Assessed Amount 

Owner's Estimate of True Cash Value 

Tentative Taxable Value 

Year 

$88,400 

$64,845 

$49,612 

2024 

2. PROTEST OF CLASSIFICATION 

(Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in 

accordance with Section 211 .34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular 

classification has on that property's status as a homeowner's principal residence or qualified agricultural property.) 

Classification of property on this year's assessment roll 

Classification should be (check one of the following): 

D Agricultural 

D Commercial 

D Industrial 

D Residential 

D Timber Cutover 

D Developmental 

D Utility (Personal Property Only) 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural 

property, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT 

UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

Percent qualified agricultural exemption granted by assessor (Enter O if exemption 

denied) 

4. REASON FOR PROTEST 

Percent qualified agricultural exemption requested by owner (Enter 100 if full 

exemption requested) 

State reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or qualified agricultural property exemption 

See attached: Reason for Protest 

Petition to Onekama Township Board of Review, March 15, 2024 

Daniel W Norbeck Parcel Number 51-11-033-009-30 

CERTIFICATION 

Signature 

Date 

'P-E & vcJ'f M 

V f '71) .,1 UlG tft,G 

-,s.~ 

March 15, 2024 

Address 

Phone Number 

2398 Crescent Beach Rd, Manistee, Ml 49660 

(847) 612-3430 

www.michigan .gov/treasury

Page 2

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

I 

Petition Number 

I 

Parcel Code 

5 1-1/- 033-Cot-ao I 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its actie~e•ow 

nied 

O Assessed Value Changed From _ 

I to ..._ ___________ ___ 

Record of vote - Board or fhree member committJ:~ofroard 

Chairperson: ~

es O No ~ 

Initials 

Member: lXJ Yes O No 

Member: 0 Yes D No 

Initials 

Reason for board action 

Yi 

.( A C ~ sCc!) 

If you disagree with the decision of th Board~ Review regarding tentative assessed value, you may appeal that decision by filing a petition with the 

Michigan Tax Tribunal at P.O. Box 30232, Lansing, Ml 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

Industrial Personal and Utility Personal Property may be appealed by May 31 . Agricultural Real, Residential Real, Timber-Cutover Real and Agricultura 

Personal Property may be appealed by July 31 . The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax 

Tribunal. Michi an Tax Tribunal forms are available at www.michi an. ov/taxtrib. 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

B

oenied 

0 Tentative Taxable Value Changed From 

to 

Record of vote - Board or fhree member comm;;;

· 

of board 

0NoKJJL 

L0 

Chairperson:~ 

Yes O No __ 

Member: '6Q Yes 

Member: GZ( Yes ONo ---

Initials 

Initials 

Initials 

Reason for board action \i 

( 

A ~i 

( 0 

I? , 1 

5-X:". 

If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the 

Michigan Tax Tribunal at P.O. Box 30232, Lansing, Ml 48909. Commercial Real,

Page 3

Mic

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Proof of Sercvice 24-003540.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Daniel W. Norbeck 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.24-003540 

Township of Onekama 

i 

Respondent(s) 

PROOF OF SERVICE 

Marlene "Molly" Whetstone 

states that on 9-26-2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Answer 

to Petition 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Daniel W. Norbeck 

2398 Cresent Beach Rd 

Manistee Mi 49660 

NV Nod, [fois 

[Signature of person who serving/mailing copy] 

Molly Whetstone 

[Print/type name of person serving/mailing copy] 

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

TH PART OF E 1/2 OF GOVT LOT 2 LYING SOUTH OF CRESCENT BEACH + LAKE SHORE RDS. 19.65 A M/L SEC 33 T23N

R16W.[[SALE(79) 77 3377 1982, 983 (88) 3500 1912 (92) 3562 1685 687 (14) WD2 $5630 2014R006005, TD2 2014R006003, TD2

2014R006004 (16) WD2 2016R005454 [10/17/04]

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

year by approximately:

$671

 6. Assessor Change Reason:

LEGAL DESCRIPTION:

2024

402 (RESIDENTIAL-VACANT)

Email Address:

Phone:

Name:

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

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

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

THIS IS NOT A TAX BILL

X

No

Yes

Notice of Assessment, Taxable Valuation, and Property Classification

Michigan Department of Treasury,

1019 (Rev, 11-23)

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

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

The 2024 Inflation rate Multiplier is: 1.05

1. TAXABLE VALUE:

MANISTEE, MI 49660

% Exempt As "Qualified Agricultural Property":

PARCEL IDENTIFICATION

34,400

88,400

34,400

PROPERTY ADDRESS:

No

X

Yes

PRINCIPAL RESIDENCE EXEMPTION

MANISTEE MI 49660

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

PARCEL NUMBER:

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.

L-4400

FROM: ONEKAMA TOWNSHIP ASSESSOR

 MARLENE WHETSTONE

 PO BOX 325

CADILLAC MI 49601

51-11-033-009-30

NORBECK DANIEL W & CYNTHIA L

CRESCENT BEACH RD

2398 CRESCENT BEACH RD

402 (RESIDENTIAL-VACANT)

PRIOR YEAR'S CLASSIFICATION:

CURRENT

TENTATIVE AMOUNT

YEAR:

PRIOR AMOUNT

YEAR:

CHANGE FROM

PRIOR YEAR TO

CURRENT YEAR

2023

2024

47,250

49,612

2,362

2. ASSESSED VALUE:

88,400

54,000

3. TENTATIVE EQUALIZATION FACTOR:

1.000

4. STATE EQUALIZED VALUE (SEV):

54,000

WAS NOT

2023

% Exempt As "Homeowners Principal Residence":

100.00%

% Exempt As "MBT Industrial Personal":

.00%

.00%

% Exempt As "MBT Commercial Personal":

.00%

THE BOARD OF REVIEW WILL MEET ON TUESDAY MARCH 12, 2024, 3 PM TO 9 PM ALSO FRIDAY MARCH 15, 2024 FROM

9AM -3 PM AT THE ONEKAMA TOWNSHIP HALL, 5435 MAIN ST, P.O. BOX 458, ONEKAMA, MI 49675. 231-468-2977. WRITTEN

PROTESTS ACCEPTED BUT MUST BE RECEIVED BY MARCH 8TH 2024. *****IMPORTANT NOTICE*****

****THE ASSESSOR WILL BE AVAILABLE TO DISCUSS YOUR ASSESSMENT AND RESOLVE ANY ISSUES, IF POSSIBLE,

BEFORE MARCH 4TH, BEFORE THE FIRST TUESDAY FOLLOWING THE FIRST MONDAY IN MARCH 2024, BY CALLING 231-468

-2977.****

Market Adjustment

(231) 468-2977

MARLENE WHETSTONE

MOLLY@GREATLAKESASSESSING.COM

Page 2

The denial of an exemption from the local school operating tax for “qualified agricultural properties” may be appealed to the local Board of

Review. The denial of an exemption from the local school operating tax for a “homeowner’s principal residence” may be appealed to the

Michigan Tax Tribunal by the filing of a petition within 35 days of issuance of this notice. The petition must be a form approved by the

Michigan Tax Tribunal, which are available at www.michigan.gov/ taxtrib.

Filing a protest with the Board of Review is necessary to protect your right to further appeal valuation and exemption disputes to the

Michigan Tax Tribunal and classification appeals to the State Tax Commission. Properties classified Commercial Real, Industrial Real or

Developmental Real may be appealed to the regular March Board of Review or to the Michigan Tax Tribunal by filing a petition by May

31. Commercial Personal, Industrial Personal, or Utility Personal Property may be appealed to the regular March Board of Review or to

the Michigan Tax Tribunal by filing a petition by May 31 if a personal property statement was filed with the local unit prior to the

commencement of the Board of Review as provided by MCL 211.19, except as otherwise provided by MCL 211.9m, 211.9n and 211.9o.

The petition must be a form approved by the Michigan Tax Tribunal, which are available at www.michigan.gov/taxtrib.

To claim a PRE, complete the “Principal Residence Exemption Affidavit” (Form 2368) and file it with your township or city of the year of

the claim. A valid affidavit filed on or before June 1 allows an owner to receive a PRE on the current year summer and winter tax levy and

subsequent tax levies so long as it remains the owner’s principal residence. A valid affidavit filed after June 1 and on or before November

1 allows an owner to receive a PRE on the current winter tax levy and subsequent tax levies so long as it remains the owner’s principal

residence.

The Taxable Value, the Assessed Value, the State Equalized Value, the Property Classification, or the Transfer of Ownership may

be appealed by filing a protest with the Local Board of Review. Protests are made to the Board of Review by completing a Board

of Review Petition Form. A

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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. 24-003540

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Onekama (MANISTEE)

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

Marlene

M.I.

Faye

Last Name

Whetstone

Firm Name (if any)

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

PO Box 325

City or Town

Cadillac

State

Michigan

ZIP Code

49601

Telephone Number

231-468-2977

Fax Number

231-468-2977

E-mail Address

molly@greatlakesassessing.com

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

Value set using State Tax Commission Guidelines

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)? Yes

If yes, check which BOR Petitioner attended: March

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

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? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

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 the BOR? 

If Yes, check which BOR Petitioner attended:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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: 

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

Parcel Identification Number:

11-033-009-30

Classification of Property:

Real 

Residential

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

88,400

Current Taxable Value as established by the BOR:

34,400

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

176,800

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

88,7400

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

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ s/s Marlene Whetstone

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Page 1

RECEIVED 

JUN 21 2024 

MICHIGAN TAX TRIBUNAL 1 

STATE OF MICHIGAN 

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. 

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 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 

First Name 

M.l. 

Last Name/Company Name 

Daniel 

W 

Norbeck 

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

2398 Crescent Beach Road 

City or Town 

State 

ZIP Code 

Manistee 

MI 

149660 

Telephone Number 

Fax Number 

847-612-3430 

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 

ML 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [7] vest 

[J no™ 

appealing? 

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

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 appiy) 

[2 True Cash and Taxable Value 

A 

[J Poverty Exemption 

£7] Taxable Value Only (calculation) 

[0 bisabled Veterans Exemption 

[1 uncapping of Taxable Value 

[3 Eligible Manufacturing Personal Property (ESA) 

[1] Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

See attached Reason for Appeal and Exhibits. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

, 

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

Yes 

[] No 

if Yes, check which BOR you attended AND attach the BOR decision: [64 March 

[[] Juty 

[J December 

If No, check the applicable reason{s): 

[| Not required to attend 

Assessment Change Notice was not received by Petitioner 

[| Appealing a purported Clerical Error or Mutuat Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

51-11-033-009-30 

Classification of Property: 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Re 

Timper-Cutover 

Developmental 

Utility 

(check one) 

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

$88,400 

Current Taxable Value as established by the BOR: 

$49,612 

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

$64,845 

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

$32,423 

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

$32,423 

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal® 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

Ifimproved property, how is the property currently being used? 

Ifimproved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

Yes 

[| No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

O Yes 

O No 

Ifyou answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the State Equalized Value or Taxable Value in

Page 5

Daniel

Page 6

22)

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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 W Norbeck,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003540

Township Of Onekama,

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 279. 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 25, 2024

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 provide 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 W Norbeck,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003540

Township Of Onekama,

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 279. 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 25, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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Page 1

RECEIVED 

JUN 21 2024 

MICHIGAN TAX TRIBUNAL 1 

STATE OF MICHIGAN 

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. 

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 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 

First Name 

M.l. 

Last Name/Company Name 

Daniel 

W 

Norbeck 

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

2398 Crescent Beach Road 

City or Town 

State 

ZIP Code 

Manistee 

MI 

149660 

Telephone Number 

Fax Number 

847-612-3430 

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 

ML 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [7] vest 

[J no™ 

appealing? 

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

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 appiy) 

[2 True Cash and Taxable Value 

A 

[J Poverty Exemption 

£7] Taxable Value Only (calculation) 

[0 bisabled Veterans Exemption 

[1 uncapping of Taxable Value 

[3 Eligible Manufacturing Personal Property (ESA) 

[1] Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

See attached Reason for Appeal and Exhibits. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

, 

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

Yes 

[] No 

if Yes, check which BOR you attended AND attach the BOR decision: [64 March 

[[] Juty 

[J December 

If No, check the applicable reason{s): 

[| Not required to attend 

Assessment Change Notice was not received by Petitioner 

[| Appealing a purported Clerical Error or Mutuat Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

51-11-033-009-30 

Classification of Property: 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Re 

Timper-Cutover 

Developmental 

Utility 

(check one) 

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

$88,400 

Current Taxable Value as established by the BOR: 

$49,612 

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

$64,845 

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

$32,423 

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

$32,423 

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal® 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

Ifimproved property, how is the property currently being used? 

Ifimproved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

Yes 

[| No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

O Yes 

O No 

Ifyou answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the State Equalized Value or Taxable Value in

Page 5

Daniel

Page 6

22)

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.