David E Leach Petitioner V Township Of Pulaski 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 E Leach, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001206

Township Of Pulaski,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Respondent was held in 

default on July 15, 2026, and the default has been timely cured. The documents curing 

the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: September 3, 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

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 E Leach, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001206

Township Of Pulaski,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Respondent was held in 

default on July 15, 2026, and the default has been timely cured. The documents curing 

the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: September 3, 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

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 E Leach,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001206

Township Of Pulaski,

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. 26-001206

Page 2 of 2

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

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 E Leach,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001206

Township Of Pulaski,

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

Page 4

MTT

Page 5

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

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-001206

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Pulaski (JACKSON)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Anthony

M.I. 

M

Last Name

Markwort

Firm Name (if any)

All Level Assessing

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

5890 Horstmeyer Road

City or Town

Lansing

State

Michigan

ZIP Code

48911

Telephone Number

5178039516

E-mail Address

anthony@alllevelassessing.com

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

N/A 

Does the subject property have a principal residence exemption of 50% or more?

Yes

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

Petitioner filed an Affidavit Attesting that Qualified Agricultural property shall remain qualified agricultural property when the property was purchased in 2019 

under the prior assessor. The property was erroneously uncapped until this was brought to my attention at the March board review this year. My intention is to 

take this in front of the July board of review so that we can recap the parcel as well as give him last year's taxes refunded because this was a mistake.

 

Jurisdictional Issues:

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES:

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

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

If the July or December Board of Review revised the assessment(s) at issue, did it have authority? 

If yes, please 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

If yes, please explain

The property was mistakenly uncapped in 2019 when it was purchased despite the 3676 being filed with the county and the local unit.

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

2019-11-04

Under what statutory section was the taxable value uncapped?

PA 260

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

 

Valuation Information:

Parcel Identification Number:

000161710000101

Classification of Property: Real (check one)

 Agricultural (check one)

Current Assessed Value as established by the Board of Review:

318900

Current Taxable Value as established by the Board of Review:

281540

What do you believe is the fair market value?

637886

What do you believe is the taxable value?

281540

 

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

Respondent’s Signature: 

/s/ Anthony Markwort

Attorney or Authorized Agent’s Signature:

/s/

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

David E Leach,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001206

Township Of Pulaski,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.1 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: July 15, 2026

1 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-001206

Page 2 of 2

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 E Leach,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001206

Township Of Pulaski,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.2 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: July 15, 2026

2 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 4

MTT Docket No. 26-001206

Page 2 of 2

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 14 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1, BROWN, DPA 

SOvERNeR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

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 Dacision or other notice) with this petition. 

if you do not submit this document, you may be held in default. 

Section 1: Petitioner's Contact Information 

First Name 

M.L 

Last Name/Company Name 

David 

e 

Leach 

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

14817 Howard Rd 

City or Town 

State 

ZIP Code 

Concord 

Mi 

49237 

Telephone Number o 4 0-577-8699 

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

daveleach1102@gmail.com 

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 

ZtP Code 

Telephone Number 

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

Section 3: Subject Pro perty Information +use the multiple parce! form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

1 

[mi] Yes 

|W] No 

if No, you must file separate appeals for each parcel 

Parcel identification Number: 

000-16-17-100-001-01 

Classification of Properly: 

Real] 

Personal [J] (check one) 

Agriculturaild 

Commercial] 

Industrial] 

Residential C1 

Timber-Cutover [1 

Developmentat 

OJ 

Utility £3 (check one) 

Property Address (No., Street)

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4; Check which of the following you are appealing 

a Principal Residence Exemption 

Qualified Agricuftural Exemption 

Section 5: Explain the Reason for this Appeal 

1 have been trying to maintain my 100% agricultural exemption that was filed with the 

county at purchase. 

The tax assessor for Pulaski told me he was allowed to change the value due to 

removing the old farm house and building a new house. 

| was not sure how to stop his increaasing my taxes. 

| tried talking with him explaining 

that 

| didn't feel what he was doing was correct but 

| have never had to file paperwork to 

force him to follow the paperwork that was filed. 

| understand the new house will have tax increase but would like to maintain the 

property tax at what it was purchased at. 

The real estate agent helped me file the 100% agricultural form but i forgot until my 

taxes started raising at a alarming amount. 

| have maintained 100 agricultural on my tax forms from 2019-2026 but the taxes have 

increased after 

| built my house 2022. 

Section 6: Jurisdictional Issues 

Indicate who denled the exemption under appeal: 

Assessor 

County Treasurer or Equalization 

Michigan Dept. of Treasury 

Board a) Review 

Other 

r, 

a 

Vr 

Rs J WELZ [OTT EAST —— He ARIE 

ETIA fe Af) ROED 

List the date your Principal Residence Exemption or Qualified Agricultural Exemption was denied: 

AT 2 J04 [2 

The 100% agricultural has been on my tax forms 2019-2026 

Tax year(s) denied: 522.2026 

Fee Information 

A filing fee of $26.00 is required unjess the property has a Principat Residence Exemption of at east 60% for all tax years at issue on the 

date this petition is filed. 

Signature *required 

/

Page 3

04/03/2026 

16:22 

AM 

2026 BOARD OF REVIEW DECISION 

FROM 

PULASKI TOWNSHIP ASSESSOR 

12363 FOLKS ROAD 

HANOVER MI149241 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legni description oplional.): 

000-16-17-100-001-01 

14817 HOWARD RD 

LEACH DAVID E & ELLEN TRUST 

BEG N89¥29'40"E 659.46 FT FROM THE NW COR SEC 17, TH 

14817 HOWARD RD 

CONT N89*29'40"E 659.46 FT TH S00*44'14"E 331.00 FT TH 

CONCORD MI 49237 

N89*29'40"E 659.48 FT THS00*44'04"E 2317.37 FT TH 

S89%2323"W 1096.18 FT TH NO0*43'53"W 2650.78 TO BEG. 

SEC 17 T48 RAW 75.23 A SPLIT ON 10/07/2019 FROM 000-16- 

17-100-001-00; 

THIS PROPERTY 1S CLASSIFIED - - 10} (AGRICULTURAL<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 

000-16-17-100-001-01 

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

Board of Review Comments 

ASSESSMENT AND TAXABLE ARE CORRECT. BOARD LACKS THE AUTHORITY TO DEAL WITH QUALIFIED AG EXEMPTIONS IN MARCH, 

[2026 ORIGINAL ASSESSED VALUE 

318,900 

] 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

318,900 

] 

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

2026 ORIGINAL TAXABLE VALUE 

281,540 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

281,540 

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

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 fonger 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. 

html

Page 4

LT 

0 OSA 

| 

LIBER 

2151 

PAGE 0453 

 1of2 

STATE OF MICHIGAN - JACKSON COUNTY 

Received 11/12/2019 11:21 AM 

2835842 

Processed 11/12/2019 02:14:28 PM 

AGAFF 

Amanda L.Kirkpatrick , Clerk/Register of Deeds 

0 

Michigan Department of Treasury 

This form is issued under suthodty of P.A, 260 of 

3576 (Rev 05:17) 

2000 and PA, 378 of 2006. Filing is mandatory. 

Affidavit Attesting Qualified Agricultural Property Shall Romain Qualified Agricultural Propert 

1, 

Street Address

Page 5

A

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 E Leach,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001206

Township Of Pulaski,

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 21, 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

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 E Leach,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001206

Township Of Pulaski,

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 21, 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 14 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1, BROWN, DPA 

SOvERNeR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

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 Dacision or other notice) with this petition. 

if you do not submit this document, you may be held in default. 

Section 1: Petitioner's Contact Information 

First Name 

M.L 

Last Name/Company Name 

David 

e 

Leach 

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

14817 Howard Rd 

City or Town 

State 

ZIP Code 

Concord 

Mi 

49237 

Telephone Number o 4 0-577-8699 

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

daveleach1102@gmail.com 

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 

ZtP Code 

Telephone Number 

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

Section 3: Subject Pro perty Information +use the multiple parce! form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

1 

[mi] Yes 

|W] No 

if No, you must file separate appeals for each parcel 

Parcel identification Number: 

000-16-17-100-001-01 

Classification of Properly: 

Real] 

Personal [J] (check one) 

Agriculturaild 

Commercial] 

Industrial] 

Residential C1 

Timber-Cutover [1 

Developmentat 

OJ 

Utility £3 (check one) 

Property Address (No., Street)

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4; Check which of the following you are appealing 

a Principal Residence Exemption 

Qualified Agricuftural Exemption 

Section 5: Explain the Reason for this Appeal 

1 have been trying to maintain my 100% agricultural exemption that was filed with the 

county at purchase. 

The tax assessor for Pulaski told me he was allowed to change the value due to 

removing the old farm house and building a new house. 

| was not sure how to stop his increaasing my taxes. 

| tried talking with him explaining 

that 

| didn't feel what he was doing was correct but 

| have never had to file paperwork to 

force him to follow the paperwork that was filed. 

| understand the new house will have tax increase but would like to maintain the 

property tax at what it was purchased at. 

The real estate agent helped me file the 100% agricultural form but i forgot until my 

taxes started raising at a alarming amount. 

| have maintained 100 agricultural on my tax forms from 2019-2026 but the taxes have 

increased after 

| built my house 2022. 

Section 6: Jurisdictional Issues 

Indicate who denled the exemption under appeal: 

Assessor 

County Treasurer or Equalization 

Michigan Dept. of Treasury 

Board a) Review 

Other 

r, 

a 

Vr 

Rs J WELZ [OTT EAST —— He ARIE 

ETIA fe Af) ROED 

List the date your Principal Residence Exemption or Qualified Agricultural Exemption was denied: 

AT 2 J04 [2 

The 100% agricultural has been on my tax forms 2019-2026 

Tax year(s) denied: 522.2026 

Fee Information 

A filing fee of $26.00 is required unjess the property has a Principat Residence Exemption of at east 60% for all tax years at issue on the 

date this petition is filed. 

Signature *required 

/

Page 3

04/03/2026 

16:22 

AM 

2026 BOARD OF REVIEW DECISION 

FROM 

PULASKI TOWNSHIP ASSESSOR 

12363 FOLKS ROAD 

HANOVER MI149241 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legni description oplional.): 

000-16-17-100-001-01 

14817 HOWARD RD 

LEACH DAVID E & ELLEN TRUST 

BEG N89¥29'40"E 659.46 FT FROM THE NW COR SEC 17, TH 

14817 HOWARD RD 

CONT N89*29'40"E 659.46 FT TH S00*44'14"E 331.00 FT TH 

CONCORD MI 49237 

N89*29'40"E 659.48 FT THS00*44'04"E 2317.37 FT TH 

S89%2323"W 1096.18 FT TH NO0*43'53"W 2650.78 TO BEG. 

SEC 17 T48 RAW 75.23 A SPLIT ON 10/07/2019 FROM 000-16- 

17-100-001-00; 

THIS PROPERTY 1S CLASSIFIED - - 10} (AGRICULTURAL<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 

000-16-17-100-001-01 

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

Board of Review Comments 

ASSESSMENT AND TAXABLE ARE CORRECT. BOARD LACKS THE AUTHORITY TO DEAL WITH QUALIFIED AG EXEMPTIONS IN MARCH, 

[2026 ORIGINAL ASSESSED VALUE 

318,900 

] 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

318,900 

] 

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

2026 ORIGINAL TAXABLE VALUE 

281,540 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

281,540 

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

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 fonger 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. 

html

Page 4

LT 

0 OSA 

| 

LIBER 

2151 

PAGE 0453 

 1of2 

STATE OF MICHIGAN - JACKSON COUNTY 

Received 11/12/2019 11:21 AM 

2835842 

Processed 11/12/2019 02:14:28 PM 

AGAFF 

Amanda L.Kirkpatrick , Clerk/Register of Deeds 

0 

Michigan Department of Treasury 

This form is issued under suthodty of P.A, 260 of 

3576 (Rev 05:17) 

2000 and PA, 378 of 2006. Filing is mandatory. 

Affidavit Attesting Qualified Agricultural Property Shall Romain Qualified Agricultural Propert 

1, 

Street Address

Page 5

A

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.