David C Peterson, Petitioner V Township Of Ross, 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 C Peterson, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002343 

 

Ross Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that Petitioner is appealing 

the subject property’s true cash, state equalized, and taxable values for parcel number 

3904-15-470-120. The petition indicates that the property is classified as residential 

real property and that Petitioner did not protest the assessment to the March Board of 

Review (BOR). Subsequently, Respondent filed an answer also indicating Petitioner did 

not protest the subject property’s assessment to the March BOR. Additionally, on 

October 9, 2025, the parties filed a Joint Stipulation for Entry of Consent Judgment. 

However, the Tribunal has no authority over the parcel under MCL 205.735a(3), 

because Petitioner failed to appeal the assessment to the March BOR prior to initiating 

an appeal to the Tribunal. A final decision of the BOR is a prerequisite for invoking the 

Tribunal’s jurisdiction.1 

 

Petitioner’s failure to complete the prerequisite step to appeal to the BOR is a failure to 

invoke the Tribunal’s statutory jurisdiction over this proceeding.2 In Sixarp, the Michigan 

Supreme Court reiterated previous appellate decisions in its reasoning that the 

Tribunal’s jurisdiction is statutory by nature. The Court stated: 

 

MCL 205.735a(3) “is not a notice statute, but is a jurisdictional statute that 

governs when and how a petitioner invokes the Tax Tribunal’s jurisdiction.” 

We therefore overrule Parkview3 to the extent that it incorrectly held that the 

protest requirement of . . . the precursor to MCL 205.735a . . . is a mere 

“procedural requirement for perfecting an appeal in the Tax Tribunal” and 

not an express limitation on the MTT’s jurisdiction. Instead, the protest 

requirement of MCL 205.735a(3) may only be waived by the court if 

necessary to remedy a constitutional due-process violation that deprived 

the taxpayer of their ability to invoke the right to protest.4 

 

1 See MCL 205.731. 

2 See Sixarp, LLC v Byron Twp, __Mich __; __ NW3d __ (2025) (Docket No 166190) at 8. 

3 Parkview Memorial Ass’n v City of Livonia, 183 Mich App 116; 454 NW2d 169 (1990). 

4 See Sixarp at 8. (Citations omitted).

Page 2

MTT Docket No. 25-002343 

Page 2 of 3 

 

The Tribunal finds that the same reasoning relied upon by the Sixarp court is applicable 

in this case. The Legislature created a statutory jurisdiction prerequisite that a 

residential valuation be appealed to the March BOR prior to a petition being filed with 

the Tribunal. MCL 205.735a(3) controls the Tribunal’s jurisdiction over an appeal. The 

Tribunal has no equitable power to disregard a statutory filing deadline.5 “[S]imply 

because the plaintiffs' underlying claim has a constitutional dimension, and may even be 

meritorious, does not excuse the plaintiffs' failure to assert their claim within the 

applicable statutory period of limitation.6 

 

The Tribunal notes that the petition in this case contends that Petitioner did not receive 

Respondent’s Notice of Assessment. This contention of improper notice, if actionable, 

would require a determination by an applicable authority that the purported error 

resulted in a due-process violation. As explained above, the

Page 3

MTT

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

Page 1

RECEIVED 

0CT 14 2025 

ree, 

= 

PT 

G0 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

David C Peterson 

: 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-002343 

Township of Ross 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Kalamazoo 

County. 

2. 

Parcel Number: 3904-15-470-120 

. 

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

Form addressing all other parcels at issue.) 

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 

408,200 

408,200 

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 

630,000 

315,000 

315,000 

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.) 

na

Page 2

MTT Docket No. 25-002343 

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: 

Printed Name: David C. Peterson 

Date: 

Otste Z, zozsS 

Signature vil Respondent's authorized representative: 

4) 

J 

Printed Name: Angela Story 

Date: 

[0 /8]z5”

Page 3

EE 

" GRAND RAPIDS MI 493 

Ross Township 

¥ 

LIE: quadient 

12086 M-89 

25 PM 

2:4; ee 

FIRST-CLASS

Richland, MI 49083 

—— 

10/08/2025 ZI

043M30259547

Fie: $000.74

Mich 

an 

last Th SES 

Po BOK 2232 

Lansing, WM 43909 

\ 

- 

Lo 

SEEnE-FTEREE 

Ailbdyy itp 

gga hii

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 C Peterson, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002343 

 

Ross Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that Petitioner is appealing 

the subject property’s true cash, state equalized, and taxable values for parcel number 

3904-15-470-120. The petition indicates that the property is classified as residential 

real property and that Petitioner did not protest the assessment to the March Board of 

Review (BOR). Subsequently, Respondent filed an answer also indicating Petitioner did 

not protest the subject property’s assessment to the March BOR. Additionally, on 

October 9, 2025, the parties filed a Joint Stipulation for Entry of Consent Judgment. 

However, the Tribunal has no authority over the parcel under MCL 205.735a(3), 

because Petitioner failed to appeal the assessment to the March BOR prior to initiating 

an appeal to the Tribunal. A final decision of the BOR is a prerequisite for invoking the 

Tribunal’s jurisdiction.1 

 

Petitioner’s failure to complete the prerequisite step to appeal to the BOR is a failure to 

invoke the Tribunal’s statutory jurisdiction over this proceeding.2 In Sixarp, the Michigan 

Supreme Court reiterated previous appellate decisions in its reasoning that the 

Tribunal’s jurisdiction is statutory by nature. The Court stated: 

 

MCL 205.735a(3) “is not a notice statute, but is a jurisdictional statute that 

governs when and how a petitioner invokes the Tax Tribunal’s jurisdiction.” 

We therefore overrule Parkview3 to the extent that it incorrectly held that the 

protest requirement of . . . the precursor to MCL 205.735a . . . is a mere 

“procedural requirement for perfecting an appeal in the Tax Tribunal” and 

not an express limitation on the MTT’s jurisdiction. Instead, the protest 

requirement of MCL 205.735a(3) may only be waived by the court if 

necessary to remedy a constitutional due-process violation that deprived 

the taxpayer of their ability to invoke the right to protest.4 

 

1 See MCL 205.731. 

2 See Sixarp, LLC v Byron Twp, __Mich __; __ NW3d __ (2025) (Docket No 166190) at 8. 

3 Parkview Memorial Ass’n v City of Livonia, 183 Mich App 116; 454 NW2d 169 (1990). 

4 See Sixarp at 8. (Citations omitted).

Page 2

MTT Docket No. 25-002343 

Page 2 of 3 

 

The Tribunal finds that the same reasoning relied upon by the Sixarp court is applicable 

in this case. The Legislature created a statutory jurisdiction prerequisite that a 

residential valuation be appealed to the March BOR prior to a petition being filed with 

the Tribunal. MCL 205.735a(3) controls the Tribunal’s jurisdiction over an appeal. The 

Tribunal has no equitable power to disregard a statutory filing deadline.5 “[S]imply 

because the plaintiffs' underlying claim has a constitutional dimension, and may even be 

meritorious, does not excuse the plaintiffs' failure to assert their claim within the 

applicable statutory period of limitation.6 

 

The Tribunal notes that the petition in this case contends that Petitioner did not receive 

Respondent’s Notice of Assessment. This contention of improper notice, if actionable, 

would require a determination by an applicable authority that the purported error 

resulted in a due-process violation. As explained above, the

Page 3

MTT

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

Page 1

200.00

Tori Russell 

 

 

10/17/25

4606-26007786-1

X

0

200.00

October 17, 2025

October 20, 2025

Transaction 26*314

Transaction 26*314 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MICHIGAN TAX TRIBUNAL REFUND REQUEST 

Payee Name: _DaYid 

C Pederson 

Payee Address: 

[4590 “Tri Wy won Tr, Pugusta, MY 8419012 

MTT Docket No:Z5 (02343 Amount of Refund Requosted:$ 

200,00 

Reason for Refund: 

KFilingMotion Fee Overpaid 

[ODuplicate Docket 

[Other 

Payment Information: 

Docket Lookup Line # of Payment: = 2 

Date of Payment; 

5 / 

| 

| 2025 

Check #:__ 

54 277 

Validation/Confirmation #: 

Requestor’s Signature: 

Dav 

ld Cc. Zt Tre 

4606-26007786-1 

For Tribunal Use Only: 

Computation of Refund Amount: 

Amount paid: 

$ 

200.00 

Granted: 

Xi 

Amount Due: 

$ 

0 

Denied: 

OI 

Amount Refunded: 

$ 

200.00

Page 2

Cash, Checks & Misc : Checks 

Front View 

Overs Oude 1626581000 vw domgroctecta 

con 

DAVID PETERSON. 

MARY PETERSON 

(269) 501-0530 

14590 TRILLIUM DR 

AUGUSTA, MI 49012 

Pay to the 

# 

$i R00. 00 3 

Order 

of 

oF 

i 

au 

/ 780 

Dollars 

a 

= 

To ive'in 

peace with others. 1Thes 5:13 

BANK OF AMERICA 

= i 

ACH RIT 111000025 

 - 

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ro begs 

1x Hgtal.. _Dauiole 

Fodnaent 

ATR 

at, aero 

© @ 7A Pon ve 

A epeToed 

Back View 

If you are unable to view this item and require customer service to 

describe it to you, please call the customer service phone number located 

on your account statement.

Page 3

EE 

" GRAND RAPIDS MI 493 

Ross Township 

¥ 

LIE: quadient 

12086 M-89 

25 PM 

2:4; ee 

FIRST-CLASS

Richland, MI 49083 

—— 

10/08/2025 ZI

043M30259547

Fie: $000.74

Mich 

an 

last Th SES 

Po BOK 2232 

Lansing, WM 43909 

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- 

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SEEnE-FTEREE 

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Page 4

Report run on: October 20, 2025 1:58 PM

C3 - Refund Request

Reason For Refund

 $200.00

INITIATED ON 20-OCT-2025

Refunded $200 from Entry number 1

Additional Information

DAVID PETERSON

Name

14590 Trillium Drive

Address 1

Address 2

Augusta

City

MI

State

49012

Zip

Date

Accounting ID

Check Nbr

641R6910001

Account

4606

3427

Refund To:

Refund Information

Voucher Nbr

Posted Date

SPECKINS2

Initiator

CAMPBELLK1

6

Approval Auth

10/20/2025

Approval Date

CAMPBELLK1

6

Issuer

10/20/2025

Issued Date

ISS

10/20/2025

26007786

Transaction 

Nbr

1

Entry

Nbr

REFUND

 $200.00

Received

 $0.00

Available

Additional Info

Refund/Account Information

Initiator

Approval Auth

Issuer

Type

status

date

Refund Amount

Account/Transaction Information

Description

TAX TRIBUNAL FILE FE

October 20, 2025

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

200.00

Tori Russell 

 

 

10/17/25

4606-26007786-1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MICHIGAN TAX TRIBUNAL REFUND REQUEST 

Payee Name: _DaYid 

C Pederson 

Payee Address: 

[4590 “Tri Wy won Tr, Pugusta, MY 8419012 

MTT Docket No:Z5 (02343 Amount of Refund Requosted:$ 

200,00 

Reason for Refund: 

KFilingMotion Fee Overpaid 

[ODuplicate Docket 

[Other 

Payment Information: 

Docket Lookup Line # of Payment: = 2 

Date of Payment; 

5 / 

| 

| 2025 

Check #:__ 

54 277 

Validation/Confirmation #: 

Requestor’s Signature: 

Dav 

ld Cc. Zt Tre 

4606-26007786-1 

For Tribunal Use Only: 

Computation of Refund Amount: 

Amount paid: 

$ 

200.00 

Granted: 

OJ 

Amount Due: 

$ 

Denied: 

[OO 

Amount Refunded: 

$

Page 2

Cash, Checks & Misc : Checks 

Front View 

Overs Oude 1626581000 vw domgroctecta 

con 

DAVID PETERSON. 

MARY PETERSON 

(269) 501-0530 

14590 TRILLIUM DR 

AUGUSTA, MI 49012 

Pay to the 

# 

$i R00. 00 3 

Order 

of 

oF 

i 

au 

/ 780 

Dollars 

a 

= 

To ive'in 

peace with others. 1Thes 5:13 

BANK OF AMERICA 

= i 

ACH RIT 111000025 

 - 

H 

ro begs 

1x Hgtal.. _Dauiole 

Fodnaent 

ATR 

at, aero 

© @ 7A Pon ve 

A epeToed 

Back View 

If you are unable to view this item and require customer service to 

describe it to you, please call the customer service phone number located 

on your account statement.

Page 3

EE 

" GRAND RAPIDS MI 493 

Ross Township 

¥ 

LIE: quadient 

12086 M-89 

25 PM 

2:4; ee 

FIRST-CLASS

Richland, MI 49083 

—— 

10/08/2025 ZI

043M30259547

Fie: $000.74

Mich 

an 

last Th SES 

Po BOK 2232 

Lansing, WM 43909 

\ 

- 

Lo 

SEEnE-FTEREE 

Ailbdyy itp 

gga hii

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

Page 1

RECEIVED 

0CT 14 2025 

ree, 

= 

PT 

G0 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

David C Peterson 

: 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-002343 

Township of Ross 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Kalamazoo 

County. 

2. 

Parcel Number: 3904-15-470-120 

. 

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

Form addressing all other parcels at issue.) 

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 

408,200 

408,200 

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 

630,000 

315,000 

315,000 

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.) 

na

Page 2

MTT Docket No. 25-002343 

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: 

Printed Name: David C. Peterson 

Date: 

Otste Z, zozsS 

Signature vil Respondent's authorized representative: 

4) 

J 

Printed Name: Angela Story 

Date: 

[0 /8]z5”

Page 3

EE 

" GRAND RAPIDS MI 493 

Ross Township 

¥ 

LIE: quadient 

12086 M-89 

25 PM 

2:4; ee 

FIRST-CLASS

Richland, MI 49083 

—— 

10/08/2025 ZI

043M30259547

Fie: $000.74

Mich 

an 

last Th SES 

Po BOK 2232 

Lansing, WM 43909 

\ 

- 

Lo 

SEEnE-FTEREE 

Ailbdyy itp 

gga hii

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 C Peterson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002343

Township Of Ross,

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.

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.

Page 2

MTT Docket No. 25-002343

Page 2 of 6

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: July 21, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN,

Page 4

MTT Docket No.

Page 5

STATE

Page 6

MT

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

Page 1

RECEIVED 

JUN 28 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

RL 

BR Om. DPA 

TOHEN 

WHIT 

LANSING 

oe 

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 

["AR 

Last Name/Company Name 

David 

Cc 

Peterson 

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

14590 Trillium Dr. 

City or Town 

State 

ZIP Code 

Augusta 

MI 

49012 

Telephone Number 

Fax Number 

269-501-0530 

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

dcpeterson68@gmail.com 

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

First Name 

[ZEN 

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

Section 3: Subject Property Information 

How many 

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

parcels are you 

Yes* 

[] No** 

appealing? 

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

**f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed check alt that apply) 

[3 True Cash and Taxable Value 

[J Poverty Exemption 

{¥l Taxable Value Only {calcutation) 

[1 Disabled Veterans Exemption 

[7 uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[J 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 

Assessed and taxable values are higher than actual market value 

Resubmitted with updated information 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 and years beyond 

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

No 

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

[Hl] July 

0 December 

if No, check the applicable reason(s): 

(H] Not required to attend 

Assessment Change Notice was not recelved by Petitioner 

[I] Appealing a purported Clerlcal Error or Mutual Mistake of Fact (if yes, include explanation in Section 6) 

m] Appealing within 35 days of State Tax Commission Order 

[| Appealing within 35 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information «se the muitiple parcel form for additional, contiguous parcels, 

Parcei Identification Number: 

3904-15-470-120 

Classification of Properly: 

Real 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

408,200 

Current Taxable Value as established by the BOR: 

408,200 

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

Page 4

STAT

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

JUN 2 02025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25-002343 

Section 1: Respondent’s Contact Information 

First Name 

M1. 

Last Name 

Township of Ross 

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

12086 M-89 

City or Town 

State 

ZIP Code 

Richland 

MI 

49083 

Telephone Number 

269-731-4888 

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

n 

Section 2; Respondent’s Attorney/Authorized Representative’s Contact Informatio 

First Name 

M.L 

Last Name 

Angela 

J 

Story 

Firm Name (if any) 

Assessor 

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

12086 M-89 

City or Town 

State 

ZIP Code 

Richland 

MI 

149083 

Telephone Number 

269-207-2590 

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

angelastory14@yahoo.com 

Section 3: Subject Property Information 

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

ves 

[] No 

Are the parcels listed by Petitioner contiguous or adjoining? 

if not, list which parcels adjoin one another.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The land valuation and economic condition factor study is enclosed in support of the 

current assessed value. The property had a transfer of ownership in 2024, resulting in a 

taxable value uncapping. 

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)? [Hm] Yes 

No 

if yes, check which BOR Petitioner attended: Od March 

[] July 

OJ December 

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

Yes 

[I] No 

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

If the July or December BOR revised the assessment(s} at issue, did it have authority? [Ives 

[INo 

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? [] Yes 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

7 Yes 

No 

If so, what is the issue date?

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at 

a BOR? O Yes 

Neo 

if Yes, check which BOR Petitioner attended: O March 

| July 

mn} December 

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

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at 

a BOR? [HN] Yes 

[WN] No 

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

[I] July 

[I] December 

Tax Year(s) denied: 

List the date the exemption was denied: 

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

IF PETITIONER 1S APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

| 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Parcel Identification Number: 

3904-15-470-120 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental

Page 4

spe

Page 5

Affida

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

200.00

Tori Russell 

 

 

10/17/25

4606-26007786-1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MICHIGAN TAX TRIBUNAL REFUND REQUEST 

Payee Name: _DaYid 

C Pederson 

Payee Address: 

[4590 “Tri Wy won Tr, Pugusta, MY 8419012 

MTT Docket No:Z5 (02343 Amount of Refund Requosted:$ 

200,00 

Reason for Refund: 

KFilingMotion Fee Overpaid 

[ODuplicate Docket 

[Other 

Payment Information: 

Docket Lookup Line # of Payment: = 2 

Date of Payment; 

5 / 

| 

| 2025 

Check #:__ 

54 277 

Validation/Confirmation #: 

Requestor’s Signature: 

Dav 

ld Cc. Zt Tre 

4606-26007786-1 

For Tribunal Use Only: 

Computation of Refund Amount: 

Amount paid: 

$ 

200.00 

Granted: 

OJ 

Amount Due: 

$ 

Denied: 

[OO 

Amount Refunded: 

$

Page 2

Cash, Checks & Misc : Checks 

Front View 

Overs Oude 1626581000 vw domgroctecta 

con 

DAVID PETERSON. 

MARY PETERSON 

(269) 501-0530 

14590 TRILLIUM DR 

AUGUSTA, MI 49012 

Pay to the 

# 

$i R00. 00 3 

Order 

of 

oF 

i 

au 

/ 780 

Dollars 

a 

= 

To ive'in 

peace with others. 1Thes 5:13 

BANK OF AMERICA 

= i 

ACH RIT 111000025 

 - 

H 

ro begs 

1x Hgtal.. _Dauiole 

Fodnaent 

ATR 

at, aero 

© @ 7A Pon ve 

A epeToed 

Back View 

If you are unable to view this item and require customer service to 

describe it to you, please call the customer service phone number located 

on your account statement.

Page 3

EE 

" GRAND RAPIDS MI 493 

Ross Township 

¥ 

LIE: quadient 

12086 M-89 

25 PM 

2:4; ee 

FIRST-CLASS

Richland, MI 49083 

—— 

10/08/2025 ZI

043M30259547

Fie: $000.74

Mich 

an 

last Th SES 

Po BOK 2232 

Lansing, WM 43909 

\ 

- 

Lo 

SEEnE-FTEREE 

Ailbdyy itp 

gga hii

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

AICHIGAN TAX TRI 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 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 

MI 

Last Name/Company Name 

David 

Cc 

Peterson 

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

14590 Trillium Dr. 

City or Town 

State 

ZIP Code 

Augusta 

Mi 

49012 

Telephone Number 

Fax Number 

269-501-0530 

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

dcpeterson68@gmail.com 

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

] 

First Name 

M1. 

Last Name 

Angela 

Story 

Firm Name (if 

any) 

. 

"Ross Township (Assessor) 

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

12086 M-89 

City or Town 

State 

ZIP Code 

Richland 

Mi 

49083 

Telephone Number 

Fax Number 

269-207-2590 

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

ASSESSOR@ROSSTOWNSHIPMI.GOV 

Section 3: Subject Property Information 

How many 

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

parcels areyou 

| [] vest 

[| No** 

appealing? 

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

**1f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed check al that appiy) 

[Od True Cash and Taxable Value 

[Od Poverty Exemption 

[ Taxable Value Only (calculation) 

[7] Disabled Veterans Exemption 

[1 uncapping of Taxable Value 

[ Eligible Manufacturing Personal Property (ESA) 

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

[1 cCtassification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Assessed and taxable values are higher than actual market value 

Section 6: Jurisdictional Issues 

Year(s} you are appealing: 

2025 and years beyond 

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

[wi] No 

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

[J duly 

[] December 

If No, check the applicable reason(s): 

[H} Not required to attend 

Assessment Change Notice was not received by Petitioner 

O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

[Hl] Appealing within 35 days of State Tax Commission Order 

0 Appealing within 35 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

3904-15-470-120 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

408,200 

Current Taxable Value as established by the BOR: 

408,200

Page 4

STA

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

David C Peterson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002343

Township Of Ross,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: June 10, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

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 C Peterson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002343

Township Of Ross,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: June 10, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

200.00

Tori Russell 

 

 

10/17/25

4606-26007786-1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MICHIGAN TAX TRIBUNAL REFUND REQUEST 

Payee Name: _DaYid 

C Pederson 

Payee Address: 

[4590 “Tri Wy won Tr, Pugusta, MY 8419012 

MTT Docket No:Z5 (02343 Amount of Refund Requosted:$ 

200,00 

Reason for Refund: 

KFilingMotion Fee Overpaid 

[ODuplicate Docket 

[Other 

Payment Information: 

Docket Lookup Line # of Payment: = 2 

Date of Payment; 

5 / 

| 

| 2025 

Check #:__ 

54 277 

Validation/Confirmation #: 

Requestor’s Signature: 

Dav 

ld Cc. Zt Tre 

4606-26007786-1 

For Tribunal Use Only: 

Computation of Refund Amount: 

Amount paid: 

$ 

200.00 

Granted: 

OJ 

Amount Due: 

$ 

Denied: 

[OO 

Amount Refunded: 

$

Page 2

Cash, Checks & Misc : Checks 

Front View 

Overs Oude 1626581000 vw domgroctecta 

con 

DAVID PETERSON. 

MARY PETERSON 

(269) 501-0530 

14590 TRILLIUM DR 

AUGUSTA, MI 49012 

Pay to the 

# 

$i R00. 00 3 

Order 

of 

oF 

i 

au 

/ 780 

Dollars 

a 

= 

To ive'in 

peace with others. 1Thes 5:13 

BANK OF AMERICA 

= i 

ACH RIT 111000025 

 - 

H 

ro begs 

1x Hgtal.. _Dauiole 

Fodnaent 

ATR 

at, aero 

© @ 7A Pon ve 

A epeToed 

Back View 

If you are unable to view this item and require customer service to 

describe it to you, please call the customer service phone number located 

on your account statement.

Page 3

EE 

" GRAND RAPIDS MI 493 

Ross Township 

¥ 

LIE: quadient 

12086 M-89 

25 PM 

2:4; ee 

FIRST-CLASS

Richland, MI 49083 

—— 

10/08/2025 ZI

043M30259547

Fie: $000.74

Mich 

an 

last Th SES 

Po BOK 2232 

Lansing, WM 43909 

\ 

- 

Lo 

SEEnE-FTEREE 

Ailbdyy itp 

gga hii

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

AICHIGAN TAX TRI 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 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 

MI 

Last Name/Company Name 

David 

Cc 

Peterson 

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

14590 Trillium Dr. 

City or Town 

State 

ZIP Code 

Augusta 

Mi 

49012 

Telephone Number 

Fax Number 

269-501-0530 

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

dcpeterson68@gmail.com 

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

] 

First Name 

M1. 

Last Name 

Angela 

Story 

Firm Name (if 

any) 

. 

"Ross Township (Assessor) 

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

12086 M-89 

City or Town 

State 

ZIP Code 

Richland 

Mi 

49083 

Telephone Number 

Fax Number 

269-207-2590 

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

ASSESSOR@ROSSTOWNSHIPMI.GOV 

Section 3: Subject Property Information 

How many 

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

parcels areyou 

| [] vest 

[| No** 

appealing? 

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

**1f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed check al that appiy) 

[Od True Cash and Taxable Value 

[Od Poverty Exemption 

[ Taxable Value Only (calculation) 

[7] Disabled Veterans Exemption 

[1 uncapping of Taxable Value 

[ Eligible Manufacturing Personal Property (ESA) 

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

[1 cCtassification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Assessed and taxable values are higher than actual market value 

Section 6: Jurisdictional Issues 

Year(s} you are appealing: 

2025 and years beyond 

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

[wi] No 

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

[J duly 

[] December 

If No, check the applicable reason(s): 

[H} Not required to attend 

Assessment Change Notice was not received by Petitioner 

O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

[Hl] Appealing within 35 days of State Tax Commission Order 

0 Appealing within 35 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

3904-15-470-120 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

408,200 

Current Taxable Value as established by the BOR: 

408,200

Page 4

STA

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

David C Peterson, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002343 

Township Of Ross,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received a pleading (i.e., petition or answer) that 

identifies an attorney or authorized representative. However, the attorney or authorized 

representative did not sign the pleading, as required by TTR 229. As such, the attorney 

or authorized representative has not appeared on behalf of the party and an 

appearance must be filed.1 Until an appearance is filed, the answer, evidence, and all 

other documentation, must be served on the opposing party.

Entered: June 10, 2025

By: Tribunal Clerk

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

1 See TTR 229(1).

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 C Peterson, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002343 

Township Of Ross,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received a pleading (i.e., petition or answer) that 

identifies an attorney or authorized representative. However, the attorney or authorized 

representative did not sign the pleading, as required by TTR 229. As such, the attorney 

or authorized representative has not appeared on behalf of the party and an 

appearance must be filed.2 Until an appearance is filed, the answer, evidence, and all 

other documentation, must be served on the opposing party.

Entered: June 10, 2025

By: Tribunal Clerk

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

2 See TTR 229(1).

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 C Peterson,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002343

Township Of Ross,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for future tax years. The Tribunal has no authority to 

consider assessments until they have been established by the March Board of Review 

and assessments for future tax years have not yet been established. Therefore,

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

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

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 10, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

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 C Peterson,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002343

Township Of Ross,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for future tax years. The Tribunal has no authority to 

consider assessments until they have been established by the March Board of Review 

and assessments for future tax years have not yet been established. Therefore,

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

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

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 10, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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.