David Brandt, Petitioner V Township Of Deerfield, 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 

David Brandt, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002985 

 

Deerfield 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. 25-002985 

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%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, 

and (xix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%. 

 

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: February 26, 2026 

sb 

 

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

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Page 1

GRETCHEN WHITMER 

GOVERNOR 

David C Brandt 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

LANSING 

Vv 

Petitioner(s) 

Twp of Deerfield 

Respondent(s) 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 25-002985 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

1. 

The subject property is in Lapeer 

2. 

Parcel Number: 44-006-400-150-00 

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

Form addressing all other parcels at issue.) 

(VALUATION) 

County. 

3. 

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

of Review are: 

Tax year 

Assessed Value (AV) 

Taxable Value (TV) 

2025 

250,000 

176,146 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

450,000 

225,000 

128,748 

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.) 

Proper application of new and additions as of the date of completion of new 

construction.

Page 2

MTT Docket No. 25-002985 

Page 2 of 2 

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

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

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

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

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

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

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

Signature of Petitioner's Authorized Representative or, 

if none, Petitioner: 

Ta 

Printed Name: David C Brandt 

Date: 2 25] 2026 

Signature of Respondent's authorized representative: 

Nathan Hager 

Printed Name: Nathan D. Hager 

Date: 02/25/2026

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Page 1

GRETCHEN WHITMER 

GOVERNOR 

David C Brandt 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

LANSING 

Vv 

Petitioner(s) 

Twp of Deerfield 

Respondent(s) 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 25-002985 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

1. 

The subject property is in Lapeer 

2. 

Parcel Number: 44-006-400-150-00 

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

Form addressing all other parcels at issue.) 

(VALUATION) 

County. 

3. 

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

of Review are: 

Tax year 

Assessed Value (AV) 

Taxable Value (TV) 

2025 

250,000 

176,146 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

450,000 

225,000 

128,748 

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.) 

Proper application of new and additions as of the date of completion of new 

construction.

Page 2

MTT Docket No. 25-002985 

Page 2 of 2 

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

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

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

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

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

7. 

The parties agree to the withdrawal of parcel number: 

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

all other parcels being withdrawn.) 

8. 

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

Signature of Petitioner's Authorized Representative or, 

if none, Petitioner: 

Ta 

Printed Name: David C Brandt 

Date: 2 25] 2026 

Signature of Respondent's authorized representative: 

Nathan Hager 

Printed Name: Nathan D. Hager 

Date: 02/25/2026

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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

David Brandt,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002985

Township Of Deerfield,

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. 25-002985

Page 2 of 8

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

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

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

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: November 3, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

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

David Brandt,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002985

Township Of Deerfield,

Respondent.

NOTICE OF FILING

TAKE NOTICE that

Page 4

M

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Page 1

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

LAPEER

County:

DEERFIELD TOWNSHIP

Jurisdiction:

Printed on

Parcel Number:

44-006-400-150-00

98,459C

133,700

111,200

22,500

2022

103,381C

159,000

137,500

21,500

2023

170,850C

229,100

207,600

21,500

2024

176,146C

250,000M

261,200

236,600

24,600

2025

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

50 FT FRONTAGE 50.00 106.00 1.0000 0.8406 1150 100 48,336

EXCESS LAND 3.00 106.00 0.7964 0.8701 450 100 936

 53 Actual Front Feet, 0.13 Total Acres Total Est. Land Value = 49,272

Land Value Estimates for Land Table 00401.DEERFIELD PARK WATER FRONT

NHR 02/05/2024 AssessApp 

 09/21/1989 INSPECTED

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

 

 

 

 

 

 

 

 

 

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

 

 

 

 

 

 

 

 

 

 

 

 

Public

Improvements

Vacant

 

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: Township of Deerfield, County

of Lapeer, Michigan

Comments/Influences

T9NR 10E DEERFIELD PARK & INTEREST IN

DEDICATED LOTS AS RECORDED IN LIBER 1,

PAGES 45 & 46 LOT 150.

Tax Description

BRANDT DAVID C & DZIURA KATHRYN R

48756 MARBERRY

MACOMB MI 48044

Owner's Name/Address

433 LAKESHORE DR

Property Address

2025 Est TCV 522,491 TCV/TFA: 269.74

MAP #: 

P.R.E. 0% 

NEW

15000841

07/15/2015

ADDITION

School: NORTH BRANCH AREA SCHOOLS

Status

Number

Date

Building Permit(s)

Zoning: R-2

Class: RESIDENTIAL-IMPROV

100.0

DEED

1739/116

21-NOT USED/OTHER

WD

06/24/2003

1

PODPORA K&A TRUST & HULL D

PODPORA WALTER W & D

100.0

DEED

2639/852

21-NOT USED/OTHER

QC

03/29/2013

0

HULL KAREN

PODPORA KEVIN W

100.0

DEED

2721/478

03-ARM'S LENGTH

WD

08/15/2014

102,500

BRANDT DAVID C & DZIURA KA

HULL KAREN

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

09/24/2025

Page 2

Class: C

Effec. Age: 10

Floor Area: 1,937 

Total Base New : 320,218 E.C.F.

Total Depr Cost: 288,197 X 1.642

Estimated T.C.V: 473,219 

Cost Est. for Res. Bldg: 1 Single Family CAPE COD Cls C Blt 1930

(11) Heating System: Forced Heat & Cool

Ground Area = 1107 SF Floor Area = 1937 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=90/100/100/100/90

Building Areas

Stories Exterior Foundation Size Cost New Depr. Cost 

1.75 Story Siding Basement 1,107 

 Total: 251,078 225,971

Other Additions/Adjustments

 Recreation Room 576 11,606 10,445 

Exterior

 Stone Veneer 500 19,790 17,811 

 Basement, Outside Entrance, Below Grade 1 2,669 2,402 

Plumbing

 3 Fixture Bath 1 4,843 4,359 

Water/Sewer

 1000 Gal Septic 1 5,071 4,564 

 Water Well, 200 Feet 1 11,200 10,080 

Porches

 CCP (1 Story) 81 2,431 2,188 

Fireplaces

 Exterior 1 Story 1 6,790 6,111 

Deck

 Composite 224 4,740 4,266 

 Totals: 320,218 288,197

Notes: 

 ECF (4500 DEERFIELD PARK WATER FRONT) 1.642 => TCV: 473,219

Carport Area: 

Roof: 

Bsmnt Garage: 

Year Built: 

Car Capacity: 

Class: 

Exterior: 

Brick Ven.: 

Stone Ven.: 

Common Wall: 

Foundation: 

Finished ?: 

Auto. Doors: 

Mech. Doors: 

Area: 

% Good: 

Storage Area: 

No Conc. Floor: 

 (17) Garage

CCP (1 Story)

Composite

81

224

Type

Area

 (16) Porches/Decks

Interior 1 Story

Interior 2 Story

2nd/Same Stack

Two Sided

Exterior 1 Story

Exterior 2 Story

Prefab 1 Story

Prefab 2 Story

Heat Circulator

Raised Hearth

Wood Stove

Direct-Vented Gas

 

 

 

 

1

 

 

 

 

 

 

 

 (15) Fireplaces

Appliance Allow.

Cook Top

Dishwasher

Garbage Disposal

Bath Heater

Vent Fan

Hot Tub

Unvented Hood

Vented Hood

Intercom

Jacuzzi Tub

Jacuzzi repl.Tub

Oven

Microwave

Standard Range

Self Clean Range

Sauna

Trash Compactor

Central Vacuum

Security System

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 (15) Built-ins

 Lump Sum Items:

Public Water

Public Sewer

Water Well

1000 Gal Septic

2000 Gal Septic

 

 

1

1

 

 (14) Water/Sewer

Average Fixture(s)

3 Fixture Bath

2 Fixture Bath

Softener, Auto

Softener, Manual

Solar Water Heat

No Plumbing

Extra Toilet

Extra Sink

Separate Shower

Ceramic Tile Floor

Ceramic Tile Wains

Ceramic Tub Alcove

Vent Fan

 

2

 

 

 

 

 

 

 

 

 

 

 

 

 (13) Plumbing

Few

 

Ave.

X

Many

 

No. of Elec. Outlets

Min

 

Ord.

X

Ex.

 

 No./Qual. of Fixtures

Amps Service

0

 (12) Electric

Central Air

Wood Furnace

 

 

Forced Air w/o Ducts

Forced Air w/ Ducts 

Forced Hot Water

Electric Baseboard

Elec. Ceil. Radiant

Radiant (in-floor)

Electric Wall Heat

Space Heater

Wall/Floor Furnace

Forced Heat & Cool

Heat Pump

No Heating/Cooling

 

 

 

 

 

 

 

 

 

X

 

 

Elec.

Steam

 

Oil

Coal

 

Gas

Wood

X

 (11) Heating/Cooling

 Joists: 

 Unsupported Len: 

 Cntr.Sup: 

 (10) Floor Support

Recreation SF

Living SF

Walkout Doors (B)

No Floor SF

Walkout Doors (A)

576

 

1

 

 

 (9) Basement Finish

Conc. Block

Poured Conc.

Stone

Treated Wood

Concrete Floor

X

 

 

 

X

 (8) Basement

 Basement: 1107 S.F.

 Crawl: 0 S.F.

 Slab: 0 S.F.

 Height to Joists: 0.0

 (7) Excavation

 

 

Tile

X

 (6) Ceilings

 Kitchen: Carpeted

 Other: Carpeted

 Other: 

 (5) Floors

H.C.

X

Solid

 

Doors:

Small

 

Ord

X

Lg

 

Size of Closets

Min

X

Ord

 

Ex

 

Trim & Decoration

Plaster

Wood T&G

 

X

Drywall

Paneled

 

X

(4) Interior

Eavestrough

Insulation

Front Overhang

Other Overhang

X

 

 0

 0

 (3) Roof (cont.)

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

Residential Building 1 of 1

Printed on

Parcel Number:

44-006-400-150-00

Page 3

***

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Page 1

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

09/24/2025 12:57 PM

BOARD OF REVIEW DECISION

NORTH BRANCH, MI 48461

30 E. BURNSIDE ROAD

NATHAN D. HAGER

TOWNSHIP ASSESSOR

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

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

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

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

2025

0.0000

2025

176,146

"BOARD OF REVIEW" TAXABLE VALUE 

176,146

2025 ORIGINAL TAXABLE VALUE 

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

"BOARD OF REVIEW" ASSESSED VALUE 

2025

250,000

261,200

2025 ORIGINAL ASSESSED VALUE

BOR REDUCED ASSESSED VALUE BASED ON APPRAISAL AND HISTORY.

Board of Review Comments:

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

44-006-400-150-00

The Board has completed their review of parcel number

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

to compute your assessment and taxable value.

401 (RESIDENTIAL-IMPROVED)

THIS PROPERTY IS CLASSIFIED AS

MACOMB MI 48044

48756 MARBERRY

BRANDT DAVID C & DZIURA KATHR

T9NR 10E DEERFIELD PARK & INTEREST IN DEDICATED

LOTS AS RECORDED IN LIBER 1, PAGES 45 & 46 LOT 150.

433 LAKESHORE DR

44-006-400-150-00

PROPERTY IDENTIFICATION: (Parcel Code required. Property address

and legal description optional.):

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

FROM

2025

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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. 25-002985

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Deerfield (LAPEER)

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

Nathan

M.I.

D

Last Name

Hager

Firm Name (if any)

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

7469 Clifford Rd

City or Town

Marlette

State

Michigan

ZIP Code

48453

Telephone Number

810-614-8487

Fax Number

E-mail Address

ndhager@yahoo.com

Section 3: Subject Property Information

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

No

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

The subject dwelling was extensively renovated and added to in 2015. Construction was not complete for 2016, so the dwelling was listed as partially complete. It 

was discovered in 2023 that the dwelling was still listed as partially complete, so for the 2024 roll, the dwelling was assessed at 100% and resulting increase in value 

added as new and additions. 

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?

Michigan

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Did Petitioner request the exemption at the BOR? 

If Yes, check which BOR Petitioner attended:

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:

44-006-400-150-00

Classification of Property:

Real 

Residential

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

250,000

Current Taxable Value as established by the BOR:

176,146

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

500,000

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

250,000

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

176,146

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Nathan D Hager

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 PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

Filer Type: Individual 

First Name

David

M.I.

Last Name/Company Name

Brandt

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

48756 MARBERRY DR

City or Town

Macomb

State

Michigan

ZIP Code

48044

Telephone Number

586-419-1190

Fax Number

E-mail Address

d.brandt9@yahoo.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? No

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

433 Lakeshore Dr.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

 Columbiaville

Michigan

48421

Taxing Authority (City or Township)

Township Of Deerfield (LAPEER)

County 

Lapeer

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value, Taxable Value Only (calculation), Uncapping of Taxable Value

 

Section 5: Explain the Reason for this Appeal

 My property consists of two parcels, one with the home and a second across the street with my garage. I am disputing the value of only the parcel with the home. 

In 2015-2016 we completed a major renovation and addition. The as-complete appraised value was $215,000 (for both parcels). In 2016 Deerfield township 

reassessed the disputed property, resulting in the combined Assessed Values increasing to $104,800 (implying a TCV of $209,600) combined Taxable Values 

increasing to $93,446. 

 In 2024 the Township uncapped the property and adjusted to a combined Assessed Value of $239,400 and combined Taxable Value of $178,229. I did not notice 

this change in time to dispute the new assessment. When I inquired with the Township they indicated the adjustment was to make up for the completion of 

construction that they forgot to adjust in 2017. Had the property been Assessed at the as complete appraised value inn 2017, the combined taxable value given 

annual increase limits would have been $136,359 for 2025. The non-disputed parcel has a 2025 Taxable Value of $7,611. The disputed lot should have a 2025 

Taxable Value of $128,748. The local Board of Review determined the 2025 Taxable Value of $176,146 was correct and that the True Cash Value should be 

adjusted to $250,000, implying a market value of $500,000 for the home without the second parcel with the garage.

 My home is 1,876 square feet with two bedrooms and 2.5 bathrooms. It has 53' of lake frontage. The two most recent similar properties to sell on this lake sold 

for $425,000 (426 Peninsula Dr. 3 bed, 2 bath, 2,041 SF 114' of lake frontage and a 25X30 extra garage on a second lot) and $430,000 (285 Indian Tr. 3 bed, 3 bath, 

2,030 SF, 40' of lake frontage). These were arms length sales with the houses on the market for 266 and 358 days, respectively. 

 I am asking that the as-complete appraised value be utilized for a starting point with the 2017 Taxable Value. Annual adjustments from that point forward would 

result in a 2025 Taxable Value of $128,748. Further, I asking that $400,000 be utilized as the 2025 True Cash Value for this parcel given current market values and 

the additional TCV associated with the non-disputed parcel.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

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

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 44-006-400-150-00

Classification of Property:

Real

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Residential

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

250000

Current Taxable Value as established by the BOR:

176146

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

400000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

200000

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

Page 4

STATE OF

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

David Brandt,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002985

Township Of Deerfield,

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 23, 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

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

David Brandt,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002985

Township Of Deerfield,

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 23, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

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

David Brandt,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002985

Township Of Deerfield,

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 23, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

2025 BOARD OF REVIEW DECISION 

FROM 

TOWNSHIP ASSESSOR 

NATHAN D. HAGER 

30 E. BURNSIDE ROAD 

NORTH BRANCH, MI 48461 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional. ): 

44-006-400-150-00 

433 LAKESHORE DR 

BRANDT DAVID C & DZIURA KATHR 

48756 MARBERRY 

MACOMB MI 48044 

TNR 10E DEERFIELD PARK & INTEREST IN DEDICATED 

LOTS AS RECORDED IN LIBER 1, PAGES 45 & 46 LOT 150. 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

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

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 44-006-400-150-00 

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

Board of Review Comments 

BOR REDUCED ASSESSED VALUE BASED ON APPRAISAL AND HISTORY. 

2025 

ORIGINAL ASSESSED VALUE 

261,200 

2025 

"BOARD OF REVIEW" ASSESSED VALUE 

250,000 

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

2025 ORIGINAL TAXABLE VALUE 

176,146 

2025 

"BOARD OF REVIEW" TAXABLE VALUE 

176,146 

2025 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

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

“Effective March 

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

initiate a new Small Claims appeal. 

Petition forms are available on this website.” 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.htm]

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 PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

Filer Type: Individual 

First Name

David

M.I.

Last Name/Company Name

Brandt

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

48756 MARBERRY DR

City or Town

Macomb

State

Michigan

ZIP Code

48044

Telephone Number

586-419-1190

Fax Number

E-mail Address

d.brandt9@yahoo.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? No

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

433 Lakeshore Dr.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

 Columbiaville

Michigan

48421

Taxing Authority (City or Township)

Township Of Deerfield (LAPEER)

County 

Lapeer

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value, Taxable Value Only (calculation), Uncapping of Taxable Value

 

Section 5: Explain the Reason for this Appeal

 My property consists of two parcels, one with the home and a second across the street with my garage. I am disputing the value of only the parcel with the home. 

In 2015-2016 we completed a major renovation and addition. The as-complete appraised value was $215,000 (for both parcels). In 2016 Deerfield township 

reassessed the disputed property, resulting in the combined Assessed Values increasing to $104,800 (implying a TCV of $209,600) combined Taxable Values 

increasing to $93,446. 

 In 2024 the Township uncapped the property and adjusted to a combined Assessed Value of $239,400 and combined Taxable Value of $178,229. I did not notice 

this change in time to dispute the new assessment. When I inquired with the Township they indicated the adjustment was to make up for the completion of 

construction that they forgot to adjust in 2017. Had the property been Assessed at the as complete appraised value inn 2017, the combined taxable value given 

annual increase limits would have been $136,359 for 2025. The non-disputed parcel has a 2025 Taxable Value of $7,611. The disputed lot should have a 2025 

Taxable Value of $128,748. The local Board of Review determined the 2025 Taxable Value of $176,146 was correct and that the True Cash Value should be 

adjusted to $250,000, implying a market value of $500,000 for the home without the second parcel with the garage.

 My home is 1,876 square feet with two bedrooms and 2.5 bathrooms. It has 53' of lake frontage. The two most recent similar properties to sell on this lake sold 

for $425,000 (426 Peninsula Dr. 3 bed, 2 bath, 2,041 SF 114' of lake frontage and a 25X30 extra garage on a second lot) and $430,000 (285 Indian Tr. 3 bed, 3 bath, 

2,030 SF, 40' of lake frontage). These were arms length sales with the houses on the market for 266 and 358 days, respectively. 

 I am asking that the as-complete appraised value be utilized for a starting point with the 2017 Taxable Value. Annual adjustments from that point forward would 

result in a 2025 Taxable Value of $128,748. Further, I asking that $400,000 be utilized as the 2025 True Cash Value for this parcel given current market values and 

the additional TCV associated with the non-disputed parcel.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

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

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 44-006-400-150-00

Classification of Property:

Real

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Residential

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

250000

Current Taxable Value as established by the BOR:

176146

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

400000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

200000

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

Page 4

STATE OF

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.