David C Tyler Petitioner V Township Of Montcalm 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 Tyler,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001073

Township Of Montcalm,

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. 26-001073

Page 2 of 4

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: 

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

David C Tyler

4495 S. Johnson RD

Gowen , MI 49326

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

David C Tyler,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001073

Township Of Montcalm,

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

Page 5

MTT

Page 6

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

RECEIVED 

JUN 15 2026 

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 / UNCAPPING 

MTT DOCKET NO, 26-0010073 

Section 1: Respondent’s Contact Information 

Unit of Government 

Chuck Zemla 

Mailing Address (No., Street, P.0. Box or Rural Route): 

PO Box 98 

City or Town: 

State: 

ZIP Code: 

St Johns 

MI 

48879 

Telephone meg 1 7-320-4 1 67 

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

cszservices30@gmail.com 

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

I. 

First Name: 

ML: 

Last Name: 

Firm Name (if any): 

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

City or Town: 

State: 

ZIP Code: 

Telephone Number: 

Email Address {do not enter uniess you want MTT to send ali correspondence via email): 

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

If no, fist ail parcels that are adjoining in separate groupings. Attacha 

separate sheet if necessary. 

[I] Yes 

1 No 

Not Applicable 

Does the subject property have a Principal Residence Exemption of 50% or more for ali tax years at issue? 

Yes 

Im} No

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 

Assessed value does not exceed 50% of fair market value. 

No supporting 

documentation (appraisal) given to board of review 

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 

[] No 

If yes, check which BOR Petitioner attended: 

March 

OJ July 

OJ December 

If the July or December BOR revised the assessment(s) at issue, did it have authority? [0] Yes 

Jai 

No 

If yes, cite the Board's authority. 

Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? [Hl] Yes 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

O Yes 

Ml no 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

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

Under what statutory section was the Taxable Value uncapped? 

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

Parcel Number: 

y 

4 4-030-01 1-02 

Classification of Property: 

 Real[d 

Personal 

[J (check one) 

Agricultural 

1 

~~ Commercial [] 

Industrial (J 

Residential 

Timber-Cutover [1 

~~ Developmental [J 

Utility [J (check one)

Page 3

Parcel 

Number: 

014-030-011-02 

Jurisdiction: 

MONTCALM TOWNSHIP 

County: 

Montcalm 

Printed 

on 

06/09/2026 

Grantor 

Grantee 

Sale 

Sale 

Inst. 

Terms 

of Sale 

[Liber 

Verified 

prent. 

Price 

Date 

Type 

i& Page 

By 

Trans. 

TYLER TIMOTHY 

L 

"TYLER DAVID 

C & LISA 

K 

15,000] 

03/03/2025 

[wD 

03-ARM'S LENGTH 

2025rR-02839 

PROPERTY TRANSFER | 

100 

Property Address 

CTasst RESIDENTIAL-VACAN [Zoning 

R73 

Building Permit(s) 

Date 

NGmber 

Status 

Owner's Name/Address 

School: 

GREENVILLE PUBLIC SCHOOLS 

TYLER DAVID 

C & LISA 

K 

4495 

S JOHNSON RD 

GOWEN, 

MI 49326 

P.R.E. 

100% 03/15/2GZ6 

} 

MAP 

#: 

2026 

Est TCV 35,000 

PARCEL B-2: 

PART OF GOVT LOT 

2 SEC 30; 

IDESC ro COM AT THE 

N 1/4 COR OF Sb SEC; 

THS 00 DEG 07' 

32" 

W 1634.25 

FT ALG N-S 

1/4 LINE; 

TH 

N 

75 DEG 

36' 

56" 

E 136.61 FT 

TO THE CENTERLINE OF JOHNSON RD; 

TH 

§ 18 

DEG 

11' 

43" 

E 553.09 

FT ALG SD CENTERLINE 

TO POB; 

TH 

S 

18 DEG 

11’ 

43" 

E 380.64 

FT 

ALG SD CENTERLINE TO A POINT ON A CURVE 

TO THE RIGHT; 

TH 147.16 

FT ALG THE ARC OF 

SD CURVE TO A POINT ON THE E-w 1/4 LINE 

OF SD SEC; 

SD CURVE AS 

A RADIUS OF 

1960.37 

FT A CENTRAL ANGLE OF 

4 DEG 18' 

04" 

& CHORD OF 

S 12 DEG 

12' 

39" 

£ 147.13 

FT; 

TH 

N 89 DEG 44' 

50" 

w 16.61 FT ALG 

SD E-W 1/4 LINE TO A POINT ON MEANDERING 

LINE OF THE FLAT RIVER; 

TH 

N 

28 DEG 

35' 

25" 

W_ 320.60 FT ALG SD MEANDERING LINE; 

TH 

N 

37 DEG 04' 

32" 

w 218.10 

FT; 

TH 

N 

71 

|Tax 

Description “BALANCE 

OF LEGAL 

ON 

FILE 

{Improved 

| X [vacant 

Land Value Estimates for Land Table 4300.4300 FLAT RIVER LAND 

Public 

Improvements 

Lo. 

* Factors 

* 

Description 

Dirt Road 

Gravel 

Road 

paved Road 

Storm Sewer 

Sidewalk 

Water 

Sewer 

Electric 

Gas 

curb 

Street Lights 

standard utilities 

Underground Utils. 

RIVER ACREAGE 

1.00 Total Acres 

Frontage 

Depth 

Front 

Depth 

Rate %Adj. 

Reason 

01.000 Acres 35,000 

100.000 

Total 

Est. 

Land value 

= 

Comments/Influences 

split/comb. 

on 2/18/2025 completed 

2/18/2025 MZEMLA 

Parent Parcel(s): 

014-030-011-00; 

ghild parcel(s): 

014-030-011-01, 

014-030- 

Topography 

of 

Site 

Level 

Rolling 

Low 

High 

Landscaped 

Swamp 

wooded 

pond 

waterfront 

Ravine 

wetland 

Flood plain 

Building 

value 

Assessed 

value 

Board of 

Review 

Tribunal 

Other 

Who 

When 

What 

17,500 

0 

17,500 

1775000! 

C5Z 09/14/2009 

INSPECTED 

15,000 

0 

15,000 

2024 

0 

0 

0 

i 

H 

l 

:

Page 4

noon Ts 

THIS IS NOT A TAX BILL 

L-4400 

1019 (Rev. 10-25) 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form Is issued under the authority of Public Act 206 of 1893, Sec. 211.24¢ and Sec.211.34¢, as amended. This is a mode! assessment notice to be used by the local assessor. 

PARCEL IDENTIFICATION 

FROM 

MONTCALM TOWNSHIP 

PARCEL NUMBER: 

014-030-011-02 

PO BOX 98 

PROPERTY ADDRESS: 

ST JOHNS MI 48879 

SCHOOL DISTRICT CODE: 

59070 

OWNER 

- 

NE Rr av A 

oNRERSON NAMED ON ASSESSMENT ROLL: 

EXEMPTIONS 

4495 S JOHNSON RD 

% Exempt 

As "Homeowners Principal Residence: 

100.0000% 

GOWEN, Mi 49328 

% Exempt As "Qualified Agricultural Property™ 

0% 

% Exempt As "MBT industrial Personal: 

0% 

% Exempt As "MBT Commercial Personal™ 

0% 

rT 

= 

1 

Exempt 

As "Qualified Forest Property” 

[] Yes 

[X] No 

Exempt 

As "Development Property”:

Page 5

2026

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 102026 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. "© OI0]3 

Section 1: Respondent’s Contact Information 

Unit of Government 

o 

DSH P 

“Le Address (No., Ser 

P.0. Box NS 

Rural Roule):~ 

on 

EF 

5 

Town: 

| Via 

2iP Codes; 

Telephone Number: 

(lla=59Y—2313 

Rood 

Address eke 

not Wy unless you want MTT to 

send all Caren via email): 

Section 2: 

A 

Attorney/Authorized Representative’s Contact Information 

First Name: 

Last Name: 

Firm Name (if any): 

Malling Address (No., Street, P.O. Box or Ruraf Route}: 

City or Town: 

State: 

ZIP Code: 

Telephone Number: 

Email Address {do not enter unless you want MTT to send all correspondence via emall): 

Section 3: Subject Property information 

Are the parcels listed by Pejjtioner contiguous or adjoining? 

If no, list all parcels that are adjoining In separate groupings. Attach a 

separate sheet if necessary. 

[mn Yes 

[I] No 

Not Applicable 

Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue? 

xe 

0 No

Page 2

‘ 

GRETCHEN WHITMER 

STATE OF MICHIGAN 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The FRoPsery 

Wis! mRofR 

svg 

ages oF Liven 

IS Ermer. UNDESIRED 

{Rr opery 

BINGE . 2/3 of Tie [ACPE 

IAALOE SSE FER USABYE #1 

— 

SES sss By DELRPIoNANE, Mi By Site 

Issessan 

Tie deo Prod 

ped 

Ooi BuarieSre 

Section 5: Jurisdictional Issues 

Yeseepry Dec Nore. ZR 

SQUARE 

IF PETITIONER IS APPEALING THE TRUE SASH AND/OR TAXABLE VALUES 

Did Petitioner protest the assessment at a Board of Reylew ‘ora Yes 

[5] No 

If yes, check which BOR Petitioner attended: Dm 

[| July 

O December 

if yes, cite the Board's authority. 

if the July or December BOR revised the assessment(s) at issu, did it have authority? [0] Yes 

[mj No 

if yes, explain 

Was the assessment at issue established as the result of 

a clerical error or mutual mistake of fact? ves 

[mn] No 

Is Te 

BR from a State Tax Commission Order? 

Yas 

o 

1f so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

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

Under what statutory section was the Taxable Value uncapped? 

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

Parcel Number: 

YH, 636-01 

-p2. 

Classification of Property: 

 Reat[] 

Personal 

(J {check one) 

Agricultural [1 

Commercial [J 

Industrial 

Rosidential@” 

Timber-cutovor 0 

Developmental (1 Utility 

[J (check one) 

Assessed Value (also known as Stale Equalized Value) established 

Taxable Value established by the Board of Review: 

MARLON 

|. BROWN, DPA

Page 3

ic 

MI 49326 

E 

pe 

6 JUN 2026 

PM 2 

L 

w= 

Mr. Dave Tyler 

Freedom 

So 

or rh 

GRAND RAPIDS MI 493 

x 

fon 

4 

fae ALY 

x 

_ 

Juv 

gor 60 NOT 

pd INC] 

higipdigfigpiiidi

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

Page 1

RECEIVED 

APR 1 8 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First 

Name 

M.I. 

Last Name/Company Name 

VAD 

Q., — T= p 

ddress (No., 

Street, P.O, Box or Rural RN 

Mailing 

a 

a WTA 

NI 

AIT ENN 

City 

Town 

State 

ZIP Code 

= 

EoWer) 

Hrd 

H9I326 

Telephone Number 

[po (p42! 

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

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

First Name 

ML 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

[] ves* 

Od No*< 

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

Property Address (No., Street) 

AJacerdr fu 4495. S IpHs2aR £1 

City 

or Town 

unty 

State 

zip 

(0. En) 

ORTON 

Mc 

B50

Page 2

& 

STATE OF MICHIGAN 

EER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

R 

LANSING 

DIRECTOR 

Section 4: Check which of the following 

you are appealing (check all that apply) 

BL True Cash and Taxable Value 

O Taxable Value Only (calculation) 

0 Uncapping of Taxable Value 

NN 

Section 5: Explain the Reason for this Appeal 

I am enclosing a county photo of my property with lines drawn in by the county. But my property lines 

are the center of the river. 

| am also enclosing a copy of the check showing what 

| paid for the 

property. This includes the cost of surveying 

| needed to pay to split it off the larger property. 

| 

understand not everyone can read a land description. But the key points are the property lines are the 

center of the road and the center of the meandering river. The property is one acre but nearly two 

thirds of it are either under flood water or mud and not useable. 

| was told by appeal board it was 

assessed based on land sales in this area. 

1 just bought the property in March of 2025. 

| paid $15,800. 

There Is not enough property to build on. The township guidelines require set back and property line 

distances that this property does not have. The property it was split off sold the same year. It has 3.4 

acres, an existing driveway, a 36’ by 40’ pole barn with cement floors and electric. It also has a well 

and septic with a mobile home pad. It sold for $145,000. This hardly shows my property to be worth 

$35.000. 

| 

Section 6: Jurisdictional Issues 

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

[0] No 

1] 

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

O July 

[mm] December 

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

a Not required to attend 

[m} Appealing a purported Clerical Error or Mutual Mistake of Fact (If yes, Include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order 

a] Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Number: 

} 

old -0350 —6 

Ill —oD— 

Classification of Property: 

Real] 

Personal [J (check one) 

Agricultural 

0 

Commercial (1 

Industrial 

J 

Residential 

Timber-Cutover (1 

Developmental 

0 

Utility [1 (check one) 

Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: 

by 

the Board of Review: 

7 

y 

11,500 

HNN 

a») 

What do you believe is the fair market value (also known as true cash value)?" 

[5,800 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .5) 

, Ne) fe) 

assessed value) 

1 A qo Is) 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

bY Yes 

[1] No 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

will be added for each additional parcel being appealed, not to exceed a 

total filing fee of $1,000.00 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If the property is 

NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $26.00 for each additional parcel, as indicated above. 

If the property is NOT

Page 4

03/15/

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 Tyler,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001073

Township Of Montcalm,

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: May 18, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

David C Tyler

4495 S. Johnson RD

Gowen , MI 49326

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 C Tyler,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001073

Township Of Montcalm,

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: May 18, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

David C Tyler,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001073

Township Of Montcalm,

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: May 18, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

RECEIVED 

APR 1 8 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First 

Name 

M.I. 

Last Name/Company Name 

VAD 

Q., — T= p 

ddress (No., 

Street, P.O, Box or Rural RN 

Mailing 

a 

a WTA 

NI 

AIT ENN 

City 

Town 

State 

ZIP Code 

= 

EoWer) 

Hrd 

H9I326 

Telephone Number 

[po (p42! 

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

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

First Name 

ML 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

[] ves* 

Od No*< 

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

Property Address (No., Street) 

AJacerdr fu 4495. S IpHs2aR £1 

City 

or Town 

unty 

State 

zip 

(0. En) 

ORTON 

Mc 

B50

Page 2

& 

STATE OF MICHIGAN 

EER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

R 

LANSING 

DIRECTOR 

Section 4: Check which of the following 

you are appealing (check all that apply) 

BL True Cash and Taxable Value 

O Taxable Value Only (calculation) 

0 Uncapping of Taxable Value 

NN 

Section 5: Explain the Reason for this Appeal 

I am enclosing a county photo of my property with lines drawn in by the county. But my property lines 

are the center of the river. 

| am also enclosing a copy of the check showing what 

| paid for the 

property. This includes the cost of surveying 

| needed to pay to split it off the larger property. 

| 

understand not everyone can read a land description. But the key points are the property lines are the 

center of the road and the center of the meandering river. The property is one acre but nearly two 

thirds of it are either under flood water or mud and not useable. 

| was told by appeal board it was 

assessed based on land sales in this area. 

1 just bought the property in March of 2025. 

| paid $15,800. 

There Is not enough property to build on. The township guidelines require set back and property line 

distances that this property does not have. The property it was split off sold the same year. It has 3.4 

acres, an existing driveway, a 36’ by 40’ pole barn with cement floors and electric. It also has a well 

and septic with a mobile home pad. It sold for $145,000. This hardly shows my property to be worth 

$35.000. 

| 

Section 6: Jurisdictional Issues 

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

[0] No 

1] 

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

O July 

[mm] December 

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

a Not required to attend 

[m} Appealing a purported Clerical Error or Mutual Mistake of Fact (If yes, Include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order 

a] Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Number: 

} 

old -0350 —6 

Ill —oD— 

Classification of Property: 

Real] 

Personal [J (check one) 

Agricultural 

0 

Commercial (1 

Industrial 

J 

Residential 

Timber-Cutover (1 

Developmental 

0 

Utility [1 (check one) 

Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: 

by 

the Board of Review: 

7 

y 

11,500 

HNN 

a») 

What do you believe is the fair market value (also known as true cash value)?" 

[5,800 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .5) 

, Ne) fe) 

assessed value) 

1 A qo Is) 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

bY Yes 

[1] No 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

will be added for each additional parcel being appealed, not to exceed a 

total filing fee of $1,000.00 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If the property is 

NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $26.00 for each additional parcel, as indicated above. 

If the property is NOT

Page 4

03/15/

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.