David Johnson, Connie Johnson, Petitioners V Township Of Cohoctah, 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 Johnson,Connie Johnson,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-003050

Township Of Cohoctah, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

December 18, 2026 

HEARING TIME:

9:45 AM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

709800948 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 25-003050

Page 2 of 4

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged as indicated above.

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are automatically included 

in valuation appeals once the assessment has been established for that tax year. For purposes of 

administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit 

documentation and be prepared to discuss subsequent tax year assessments at hearings to be conducted on 

or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year, 

taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at 

the March Board of Review for that year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. 

The following motions and requests may be filed by either party regarding the scheduled hearing. Motions and 

requests may be submitted to the Tribunal by mail or through the Tribunal’s e-filing system. Motions and 

requests may be sent to the opposing party by mail or by e-mail, if the parties agree to submission by e-mail. If 

sent by mail, motions and requests must be sent to the opposing party or their authorized representative at the 

address identified in the petition or answer for that party or authorized representative, unless the party or 

authorized representative filed an appearance or other documentation identifying a different mailing address. 

1. Motion to Adjourn: Parties may request the hearing be rescheduled (i.e. adjourned). The motion must be 

submitted to both the Tribunal and the opposing party at least 28 days before the hearing unless there are 

emergency circumstances. The emergency circumstances must be detailed to justify the

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MTT

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MTT

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ST

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 Johnson,Connie Johnson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003050

Township Of Cohoctah,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Users who file documents with the Michigan Tax Tribunal are advised that filed 

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 25-003050

Page 2 of 6

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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

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

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

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

settlement conference process.

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

Mediation is a voluntary process where a mediator facilitates communication between 

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

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

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

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

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: November 24, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

David Johnson,Connie Johnson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003050

Township Of Cohoctah,

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

Page 4

MT

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Page 1

RECEIVED 

LTTE, 

he 

OCT 2 

3 2025 

re 

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-:003050-TT 

Section 1: Respondent’s Contact Information 

First Name 

ML 

Last Name 

COHOCTAH TOWNSHIP 

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

10518 ANTCLIFF RD 

City or Town 

State 

ZiP Code 

FOWLERVILLE 

Mi 

48836 

Telephone Number 5 1 7-546-06 55 

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

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

First Name 

Ml 

Last Name 

CINDY 

GARBER 

Firm Name (if any) 

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

10518 ANTCLIFF RD 

City or Town 

State 

ZIP Code 

FOWLERVILLE 

Mi 

48836 

Telephone Number 

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

Section 3: Subject Property Information 

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

wi} Yes 

[} 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

ves 

[no 

[A Notappticable

Page 2

= 

L77 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

THE RECORD CARD ON THIS PARCEL WAS VERIFIED FOR ACCURACY. THE 

TOWNSHIP USES SALES STUDIES TO VALUE ALL PROPERTIES IN THE 

TOWNSHIP AS UNIFORMLY AS POSSIBLE. WE HAVE SEEN A STEADY INCREASE 

IN THE PROPERY VALUES. THE TOWNSHIP STANDS ON THE DECISION OF THE 

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)? [Wl Yes 

[Jno 

If yes, check which BOR Petitioner attended: (] March 

[1 suty 

[0 December 

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

0 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? [Wl] Yes 

[I] No 

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? [ml] Yes 

[wv] No 

fF yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[| Yes 

xX No 

If so, what is the issue date?

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption ata 80R? [] Yes 

[No 

if Yos, check which BOR Petitioner attended: {_} March 

[J July 

[J December 

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

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENGE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption ata BOR? [] Yes 

[No 

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

[] yuty 

[J December 

Tax Year(s) denied: 

List the date the exemption was denled: 

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} 

[8] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 6: Valuation Inform ation *use the multipte parcel form for additional, contiguous parcels. 

Parcel Identification Number: 4702 - 3b - 3vo -o49 

Classification of Property: 

Real 

Personal 

(check one) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

365, 400 

Current Taxable Value as established by the BOR: 

305, 

ov 

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

| 

7354, 

00 

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

3,5, 400 

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

Page 4

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Tw) 

GRAND RAPIDS MI 

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[0G 1D Anes 

£ RA 

20 OCT 2025 PM 3 L 

Fowlevitle, M1 Hpe3(, 

Miehiaan Tot 77 bund | 

V0. boy 30232 

Lansina 

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SESS-T THEE 

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gipiopli didi ig ial;

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

David & Connie

M.I.

Last Name/Company Name

Johnson

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

6426 Oak Grove Road

City or Town

Howell

State

Michigan

ZIP Code

48855

Telephone Number

(248) 766-1282

Fax Number

E-mail Address

jdschulze@dugganbertsch.com

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

First Name

Jessica

M.I.

Last Name

Dadas-Schulze

Firm Name (if any)

DUGGAN BERTSCH, PLLC

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

41000 Woodward Avenue

Suite 350 East

City or Town

Bloomfield Hills

State

Michigan

ZIP Code

48304

Telephone Number

248-206-8636

Fax Number

312-263-8603

E-mail Address 

jdschulze@dugganbertsch.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

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

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

6426 Oak Grove Road

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Howell

Michigan

48855

Taxing Authority (City or Township)

Township Of Cohoctah (LIVINGSTON)

County 

Oakland

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

Please see Attachments.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

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

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

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

 March  July  December

If No, explain why:

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

Parcel Identification Number: 4702-36-300-049

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

435700

Current Taxable Value as established by the BOR:

435700

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

560000 

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

280000

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

280000

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

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

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention 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.

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 your 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 $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Jessica Dadas-Schulze

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 Johnson,Connie Johnson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003050

Township Of Cohoctah,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 26, 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 Johnson,Connie Johnson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003050

Township Of Cohoctah,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 26, 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

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Page 1

Residential Full

2142 CHASE LAKE Road, Cohoctah Twp 48855-9357

MLS#:

20230052837

Area:

01021 - Cohoctah Twp

Short Sale:

No

P Type:

Residential

DOM:

N/18/18

Trans Type:

Sale

Status:

Sold

EA/FS

LP:

$490,000

OLP:

$502,000

SP:

$482,500

Location Information

Garage:

Yes

Lot Information

County:

Livingston

Tot Grg Sp: 2.5

Acreage:

1.27

Township:

Cohoctah Twp

Grg Sz:

2.5 Car

Lot Dim:

296X296X186X186

Mailing City:

Howell

Grg Dim:

32x23

Rd Front Ft: 186

Side of Str:

N

Grg Feat:

Direct Access, Electricity, Door Opener, Heated, Attached

School Dist:

Howell

Location:

Chase Lk and Byron rd

Directions:

M-59 TO MARR RD NORTH ON MARR TO CHASE LAKE EAST TO HOUSE

Square Footage

Layout

Contact Information

Sqft Source:

Public Records

Beds:

4

Name:

RYAN SMITH

Est Fin Abv Gr: 2,591

Baths:

3.0

Phone:

(810) 844-6812

Est Fin Lower:

Rooms:

11

Est Tot Lower:

1,822

Arch Sty:

Cape Cod

Est Tot Fin:

2,591

Arch Lvl:

2 Story

Price/SqFt:

$189.12

Site Desc:

Waterfront Information

General Information

Wtrfrnt Name:

Year Built:

1994

Water Facilities:

Year Remod:

Water Features:

Water Frt Feet:

Listing Information

Listing Date:

06/30/2023

List Type/Level Of Service:Exclusive Agency/Full Service

Activation Date:

06/30/2023

Srvcs Offered:

Arrange Appointments, Accept/Present Offers, Advise on Offers, Assist with Counteroffers,

Negotiate for Seller

Pending Date:

08/27/2023

Off Mkt Date:

08/27/2023

BMK Date:

Contingency Date:

ABO Date:

07/18/2023

Land DWP:

Land Int Rate:

%

Land Payment:

Land Cntrt Term:

Protect Period:

180

Restrictions:

Exclusions:

Yes

Possession:

At Close

Terms Offered:

Cash, Conventional, FHA, VA

MLS Source:

REALCOMP

Originating MLS#

20230052837

Includes:

Features

Pets Allowed:

Yes

Entry Location: Ground Level w/Steps

Foundation:

Basement

Fndtn Material: Poured

Foundation Feat: Active Radon Mitigation, Sump Pump

Basement:

Unfinished

Exterior Feat:

Chimney Cap(s)

Exterior:

Vinyl

Cnstrct Feat:

Porch Type:

Deck

Roof Material:

Asphalt

Out Buildings:

Pole Barn

Fencing:

Fence Allowed

Interior Feat:

Smoke Alarm, Cable Available

Heat & Fuel:

Natural Gas, Wood, Forced Air

Cooling:

Wtr Htr Fuel:

Road:

Paved

Water Source:

Well (Existing)

Sewer:

Septic Tank (Existing)

Room Information

Room

Level

Dimen

Flooring

Room

Level

Dimen

Flooring

Bath - Full

Second

8 x 6

Ceramic

Bath - Full

First/Entry 7 x 12

Ceramic

Bath - Primary

First/Entry 9 x 10

Ceramic

Bedroom

Second

20 x 16

Carpet

Bedroom

Second

12 x 14

Carpet

Bedroom

First/Entry 12 x 13

Carpet

Bedroom - Primary

First/Entry 13 x 18

Carpet

Dining Room

First/Entry 11 x 13

Wood

Flex Room

Second

8 x 11

Carpet

Great Room

First/Entry 18 x 23

Wood

Kitchen

First/Entry 12 x 13

Wood

Laundry Area/Room

First/Entry 5 x 9

Ceramic

Loft

Second

7 x 12

Carpet

Other

Second

16 x 32

Luxury Vinyl Tile

Legal/Tax/Financial

Property ID:

0227200025

Subdivision:

Ownership:

Standard (Private)

Occupant:

Vacant

Tax Summer:

$1,720

Tax Winter:

$891

Homestead:

Yes

Oth/Sp Asmnt:0.00

SEV:

$197,600

Taxable Value:

$113,470

Existing Lease: No

Home Warranty:No

Legal Desc:

SEC 27 T4N R4E COM N 1/4 COR, TH ALG N/S 1/4 LN & C/L BYRON RD, TH S00*07'40"E 2649.71 FT TO COS, TH ALG E/W 1/4 LN & C/L

CHASE LAKE RD, E 374.72 FT, TH N00*32'41"W 296.5 FT TO POB, TH N00*32'41" W 296.5 FT, TH E 186 FT, TH S00*32'41"E 296.5 FT, TH

W 186 FT TO POB SUBJ TO 33 FT WIDE PRIV ESMT FOR INGRESS & EGRESS & ESMT & RESTRICTIONS OF RECORD, CONT 1.26 AC M/L, PAR

8-D-2, SPLIT 11/92 FROM 020

Agent/Office Information

List Office:

Coldwell Banker Town & Country

List Office Ph:(810) 227-1111

List Agent:

RYAN A SMITH  

List Agent Ph:(810) 227-1111

Listing Exemptions: 

Access: Appointment/LockBox

LB Location:Front Door

Remarks

Public

Remarks:

Move In ready!!!! step inside this almost 2600sqft Cade cod with a wide-open floor plan sporting 20ft+ ceilings in the great room. More

space to accommodate a large or growing family upstairs including a 32 x 16 Bonus room above the garage with a door wall that could

have a balcony added. 2 additional areas upstairs for reading, office or kids play area. Solar panels that power a portion of the electricity

bill and a Portage & Main wood burning stove to save on that natural gas bill. Large 45 x 32 pole building that is spray foamed and has 12'

ceilings, lots of storage and room for your toys or future projects. Trex deck sized at 22 x 19 is perfect for BBQ and entertaining. Very

private setting off of Chase Lake rd with an additional 1.26 acres for sale if buyer is interested.

REALTOR®

Remarks:

BATVAI, Additional adjacent 1.26 acres for sale if buyer is interested. Go and Show Please call me with any questions anytime 810-844-

6812. Cash offers require proof of funds

Sold Information

Page 2

Sold Date:

08/28/23

Sold Price:

$482,500

Short Sale:

No

SP/LP:98.47%

3rd Party Appr:

Finance Code:

CONV Sale

SP/SqFt Abv:

$186 

SP/OLP:96.12%

Selling Office:

KW Realty Livingston

Selling Office Ph:(810) 227-5500

Selling Agent:

Lisa Cain

Selling Agent Ph:(810) 227-5500

Co-Selling Agent:

Co-Selling Agt Ph:

Sell Concessions: Yes

Seller's Closing Concession Amounts

Closing Cost Concessions: 

Financing Cost Concessions: 

Professional Fee Concessions: (other than broker commissions)

Property Improvement Cost Concessions: 

Other Closing Concession Costs: (other than broker commissions)

SELLER'S TOTAL CLOSING CONCESSIONS AMOUNT: 

$4,000

Sell Concession

Comments:

Notices and Disclaimers

1. Through this platform, users MUST NOT IN ANY WAY: (i) make offers of broker compensation; (ii) disclose broker compensation; (iii) represent brokerage services are free or available at no cost

unless no financial compensation from any source will be received; or (iv) make any concession limited to or conditioned on the retention of or payment to another broker or representative. ANY

DISCOVERED VIOLATION OF THE FOREGOING SHOULD BE IMMEDIATELY REPORTED BY THE DISCOVERING PARTY TO REALCOMP II LTD FOR APPROPRIATE ACTION.

2. Broker commissions are not set by law and are fully negotiable.

3. The accuracy of all information transmitted herewith, regardless of

Page 3

Reside

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

Petitioner – SEV – Valuation Appeal 

Case No. 25 - 003050 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

Lansing 

 

 pg. 1 

Johnson, Connie & David,

 

Petitioners, 

v. 

 

Cohoctah Township, 

 

Respondent. 

 

 

File No. 

Hon. 

 

DUGGAN BERTSCH, PLLC 

Jessica Dadas-Schulze (P71711) 

41000 Woodward Ave., Suite 350 East 

Bloomfield Hills, MI 48304 

(248) 206-8636 

jdschulze@dugganbertsch.com 

 

 

ATTACHMENT TO 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

 

2025 Property Tax Assessment for Petitioner’s Residence located at 

6426 Oak Grove, Howell, Michigan 48855 

 

BRIEF 

 

Petitioner challenges the Respondent’s 2025 assessed True Cash Value (TCV), State Equalized 

Value (SEV), and Taxable Value (TV) for the subject property located at 6426 Oak Grove. The 

property was purchased in October 2024 for $560,000, after being listed for 230 days with multiple 

price reductions from its initial $700,000 asking price. Respondent initially assessed the SEV at 

$435,700 (implying an $871,400 TCV), later reduced by the March Board of Review to $365,900 

(TCV $731,800), yet this remains substantially above the property's fair market value as 

demonstrated by actual market data. Petitioner respectfully requests the Tribunal to reduce the 

2025 SEV to $280,000, which reflects 50% of the verified market purchase price and aligns with 

Michigan law.

Page 2

Petitioner – SEV – Valuation Appeal 

Case No. 25 - 003050 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

Lansing 

 

 pg. 2 

ISSUES AND APPLICABLE LAW 

A. Legal Standard 

Under MCL 211.27(1), True Cash Value is defined as the usual selling price of a property in an 

arm’s-length transaction. Michigan courts recognize that a recent arm’s-length sale is strong 

evidence of TCV. SEV is required to be 50% of TCV under MCL 211.27a(1). When a property has 

had a transfer of ownership, the Taxable Value shall equal the SEV. 

B. Issue 

Does the Respondent’s 2025 assessed value of $731,800 (TCV) accurately reflect the fair market 

value of the subject property as of December 31, 2024, despite a recent arm’s-length sale at 

$560,000? Did the Respondent use the correct and current Assessor Guidelines for the subject 

property, or was the SEV inflated using a “chasing sales” formula referenced only in guides dating 

back twenty years or more? 

 

PETITIONER’S STIPULATED FACTS 

1. The subject property is a single-family home located at 6426 Oak Grove, on five acres, 

approximately 2,636 sq ft, built in 2002, with a walkout basement, pond, and pole barn. 

2. The property was sold in an open-market transaction for $560,000 in October 2024 after 

being listed for 230 days and experiencing multiple price reductions. 

3. The SEV for 2025 was initially set at $435,700 but was reduced to $365,900 by the March 

Board of Review. 

4. No material improvements or renovations were made between the Petitioner’s purchase of 

the subject property and 12/31/2024. 

5. The property includes a driveway easement serving a second home at the rear of the parcel. 

 

SUMMARY OF EVIDENCE 

 

Listing and MLS History: The subject was listed at $700,000 and sold for $560,000 after 

230 days on the market and several price reductions. 

 

2021 Sale: The same property sold in 2021 for $550,000 after 57 days on the market.

Page 3

Petitioner – SEV – Valuation Appeal 

Case No. 25 - 003050 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

Lansing 

 

 pg. 3 

 

No Significant Updates: MLS sheets from 2021 and 2024 show no new listing updates to 

justify the assessor’s contention as to the property’s value and alleged appreciation. 

 

Comparable Sales Provided: 

o 8525 Jonera: $597,000 (larger home and lot, more updated). 

o 6939 Sanford: $480,000 (smaller, natural gas, SEV uncapped at $186,600). 

o 2142 Chase: $482,500 (similar size, smaller lot, uncapped SEV under 50%). 

 

SALES COMPARISON APPROACH 

Comparable 1 – 8525 Jonera: 

 

Sold for $597,000 in 11/2024. 

 

Larger home (2,800 sq ft) on ten acres, built in 1978 but significantly updated. 

 

Despite these upgrades and larger land size, it sold for only $37,000 more than the subject. 

Comparable 2 – 6939 Sanford: 

 

Sold in 11/2022 for $480,000. Smaller home on 2.6 acres, with natural gas. 

 

2023 SEV after uncapping was $186,600 — well below 50% of market value. 

 

Highlights disparity with subject’s SEV of $365,900. 

Comparable 3 – 2142 Chase: 

 

Sold for $482,500 in 2023. Similar home on a 1.27-acre lot, also has a pole barn and natural 

gas. 

 

Uncapped SEV for 2024 was below 50% of sale price. 

These comparable sales of residential properties in the vicinity of subject property demonstrate 

that assessments within the Township for similar or superior homes often remain under 50% of 

sale prices, suggesting unequal treatment and lack of uniformity.

Page 4

Petitioner – SEV – Valuation Appeal 

Case No. 25 - 003050 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

Lansing 

 

 pg. 4 

SUBJECT PROPERTY CONDITION & REPAIRS 

 

No renovations since at least 2021. The roof appears original, per photos. 

 

At 22 years old, major components (roof, HVAC, septic, etc.) may soon require 

replacement. 

 

No record of upgrades justifying any increased assessment. 

 

Driveway easement across the parcel reduces marketability; other comps do not have this 

burden. 

 

Visual impact of neighboring property clutter (visible vehicles, condition concerns) may 

also diminish subject’s market appeal. 

These factors negatively impact the property’s desirability and therefore value and were not 

adequately accounted for in the 2025 SEV. 

 

REQUESTED RELIEF 

Petitioner respectfully requests that the Tribunal reduce the 2025 SEV to $280,000, consistent 

with 50% of the verified 2024 purchase price of $560,000. This request reflects the property’s 

actual market value and aligns with Michigan’s statutory requirement that SEV equals half of TCV. 

The Petitioner respectfully

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

eae gpa 

ct ony 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of P.A. 206 of 1803 

sec. 211.24 (c) and Sec.211.34c, as baad 

This is 

a model assessment notice to be used by the local assessor. 

 

 

 

 

Cohoctah Township 

PARCEL NUMBER 

-36-300-049 

10518 Antcliff Road 

_ 

ili 

aacti: 

Fowlerville, Ml 48836 

PROPERTY ADDRESS 

6426 OAK GROVE RD 

OAK GROVE, MI 48855 

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

| 

7 

 

 

PRINCIPAL RESIDENCE EXEMPTION 

JOHNSON DAVID & CONNIE 

7o Exempt As "Homeowners Principal Residence”: 

100.00% 

6426 OAK GROVE RD 

7o Exempt As "Qualified Agricultural Property”: 

.00% 

HOWELL MI 48855 

“> Exempt As "MBT Industrial Personal”: 

.00% 

” Exempt As "MBT Commercial Personal”: 

00% 

Exempt As "Qualified Forest Property”: 

| 

| Yes 

|X| 

No 

Exempt As "Development Property”: 

| 

| Yes 

[x] 

No 

LEGAL DESCRIPTION: 

PT OF NW 1/4 OF THE SW1/4 OF SEC 36, T4N-R4E, BEG AT PT ON WEST LN OF SEC 36, S00*24'00"W 331.50FT FROM W1/4 

COR; TH S00*24'00"W, ALONG WEST SEC LN & CNTRLN OF OAK GROVE RD; R/O/W, 331.50FT; TH S89*15'34"E 661.07FT: THN 

00*30'S7"E 331.50FT; TH N89*15'34"W 661.74FT TO POB, CONT 5.03 AC M/L, SUBJECT TO RIGHTS OF PUBLIC OVER THE W'LY 

PT AS USED FOR OAK GROVE RD ROW. SUBJECT TO ANY RECORDED ESMTS OR RESTRICTIONS; SUBJECT TO RIGHTS OF 

LAND OWNER IMMEDIATELY TO THE EAST, OVER A PRIVATE DRIVEWAY ESMT, ESMT DESCRIBED AS: BEG AT PT ON THE 

 

 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION: 

401 

Residential 

The change in taxable value will increase/decrease your tax bill for the 2025 

PRIOR AMOUNT 

CURRENT 

CHANGE F ROM 

| 

year by approximately: 

$ 

WEAR: 

sabe 

bia 

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al — 

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1. TAXABLE VALUE: 

345,192 

435,700 

90,508 

2. ASSESSED VALUE: 

Galette 

365 hal 

435,700 

69,800 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

SS 

4. STATE EQUALIZED VALUE (SEV): 

365,900 

435,700 

69,800 

9. There WAS or WAS NOT a transfer of ownership on this property in2024. 

WAS 

6. Assessor Change Reason: 

Abatement Granted, Market Adjustment 

 

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Page 2

JV3/25/2025 

OLI10 

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2025 BOARD OF REVIEW DECISION 

 

FROM 

Assessing Department 

Cohoctah Township 

10518 Antcliff Road 

Fowlerville, MI 48836 

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

PROPERTY IDENTIFICATION: (Parcel Cod 

| 

and legal description optional): 

ce 

€ required. Property address 

4702-36-300-049 

6426 OAK GROVE RD 

PT OF NW 1/4 OF THE SW1/4 OF SEC 36, T4N-R4E. BEG AT 

Tee GAe. OVE Oa. 

PT ON WEST LN OF SEC 36, $00*24'00"W 331.50FT FROM 

HOWELL MI 4885 5 

W 1/4 COR; TH S00*24'00"W, ALONG WEST SEC LN & 

CNTRLN OF OAK GROVE RD; R/O/W, 331.50FT: TH 

S89*15'34"E 661.07FT; TH N 00*30'S7"E 331.S0FT; TH 

N89*15'34"W 661.74FT TO POB, CONT 5.03 AC M/L, SUBJECT 

TO RIGHTS OF 

PUBLIC OVER THE W'LY PT AS USED BOR O 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

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

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

4702-36-300-049 

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

Board of Review Comments 

2025 ORIGINAL ASSESSED VALUE 

435.700 

 

 

 

 

2025 

"BOARD OF REVIEW" ASSESSED VALUE 

365,900 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2025 

ORIGINAL TAXABLE VALUE 

435,700 

| 2025 

"BOARD OF REVIEW" TAXABLE VALUE 

365,900 

5025 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

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Petition forms are available on this website.” 

http://www.michigan.gov/taxtrib/0,4677,/-} 87-38254---,00. html

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

David & Connie

M.I.

Last Name/Company Name

Johnson

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

6426 Oak Grove Road

City or Town

Howell

State

Michigan

ZIP Code

48855

Telephone Number

(248) 766-1282

Fax Number

E-mail Address

jdschulze@dugganbertsch.com

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

First Name

Jessica

M.I.

Last Name

Dadas-Schulze

Firm Name (if any)

DUGGAN BERTSCH, PLLC

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

41000 Woodward Avenue

Suite 350 East

City or Town

Bloomfield Hills

State

Michigan

ZIP Code

48304

Telephone Number

248-206-8636

Fax Number

312-263-8603

E-mail Address 

jdschulze@dugganbertsch.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

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

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

6426 Oak Grove Road

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Howell

Michigan

48855

Taxing Authority (City or Township)

Township Of Cohoctah (LIVINGSTON)

County 

Oakland

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

Please see Attachments.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

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

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

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

 March  July  December

If No, explain why:

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

Parcel Identification Number: 4702-36-300-049

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

435700

Current Taxable Value as established by the BOR:

435700

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

560000 

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

280000

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

280000

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

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

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention 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.

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 your 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 $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Jessica Dadas-Schulze

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