Record Finder / 26-002352-TT
Michigan

David Jonathan Siik Petitioner V Township Of Negaunee Respondent

Petitioner
David Jonathan Siik
Respondent
Township Of Negaunee

Case overview

Docket number
26-002352-TT
Status
Disposed
CaseType
SC Property
Division
Small Claims Division
County
Marquette
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
6Order of DismissalNot recordedNot recorded09/15/2026Not recordedDownload
5Petition has been verifiedPET109/15/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
4Notice of Docket Number SCNot recordedNot recorded09/15/2026Not recordedDownload
3Evidence was received.PETNot recorded06/17/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
2Evidence was received.PETNot recorded06/17/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
1A petition was received.PETNot recorded06/16/2026$75.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload

Documents

Order_of_Dismissal.2026-09-15_08-17-54.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

David Jonathan Siik, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-002352

Township Of Negaunee,

Respondent.

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that:

The issue in this case is already pending in another case and, as such, this appeal is 

duplicative and shall be dismissed. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If

Page 2

MTT Docket No. 26-002352

Page 2 of 2

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By: /s/ Patricia L. Halm

Entered: September 15, 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 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 Jonathan Siik, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-002352

Township Of Negaunee,

Respondent.

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that:

The issue in this case is already pending in another case and, as such, this appeal is 

duplicative and shall be dismissed. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If

Page 4

MTT Docket No. 26-002352

Page 2 of 2

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By: /s/ Patricia L. Halm

Entered: September 15, 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 5

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,

Page 6

MT

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SC Petition Valuation.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

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 Non­Property 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 

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

First Name 

M.I. 

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 

appealing? 

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

Yes* 

No** 

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

Property Address (No., Street) 

City or Town 

County 

State 

ZIP Code 

Taxing Authority (City or Township) 

David

J

Siik

101 Nardi Drive

Negaunee 

MI

49866

100 Three Mile Rd

Negaunee

Marquette

MI

49866

Negaunee Township 

6463699515

Davidjsiik@gmail.com 

1

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 4: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Value 

Taxable Value Only (calculation) 

Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Section 6: Jurisdictional Issues 

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

Yes 

No 

If Yes, check which BOR you attended: 

March 

July 

December 

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

Not required to attend 

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 

Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain: 

Year(s) under appeal: 

3

We believe our county assessed value significantly exceeds current fair market value. 

This determination is supported by a recent professional appraisal conducted by a 

licensed third-party appraiser, the substantial condition issues present in the home since 

its purchase as an abandoned property, and current local real estate market conditions 

that do not support the county's assessed value. Despite presenting this evidence at the 

March Board of Appeals, our request for any adjustment was denied, and we are 

therefore pursuing this protest.

3

2026

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

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

Parcel Number: 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber­Cutover 

Developmental 

Utility 

(check one) 

Assessed Value (also known as State Equalized Value) established 

by the Board of Review: 

Taxable Value established by the Board of Review: 

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

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

value by .5) 

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

assessed value) 

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? 

Yes 

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 $25.00 for each additional parcel, as indicated above. 

If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims.  Therefore, an Entire Tribunal petition must be filed. 

Signature *Required 

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ 

3

436,577

776,000

David J Siik 

52-10-460-031-00

492,000

388,000

345,320

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PAPER FILING INSTRUCTIONS FOR 

VALUATION/UNCAPPING APPEAL 

Follow these instructions for completing this Small Claims petition form. For questions 

that are not answered by these

Page 5

STATE

Page 6

S

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scpetition_classification.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

CLASSIFICATION APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

David

M.I.

Jonathan

Last Name

Siik

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

101 Nardi Dr.

City or Town

Negaunee

State

Michigan

ZIP Code

49866

Telephone Number

6463699515

E-mail Address

davidjsiik@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

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 parcel

N/A 

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

101 Nardi Drive

Negaunee Michigan 49866

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

Taxing Authority (City or Township)

Township Of Negaunee (MARQUETTE)

County

Marquette

Please Explain the Reason for this Appeal:

We believe our county assessed value significantly exceeds current fair market value. This determination is supported by the recent professional appraisal 

conducted by a licensed third-party appraiser, the substantial condition issues present in the home since its purchase as an abandoned property, and current local 

real estate market conditions that do not seem to support the county's assessed value. Despite presenting this evidence at the March Board of Appeals, our 

request for any adjustment was denied, and we are therefore pursuing this protest.

Jurisdictional Issues:

Did you protest the classification at the March Board of Review? Yes

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

Explanation: 

Year(s) Under Appeal:

2026

Classification Information:

Parcel Identification Number:

52-10-460-031-00

Current Classification of Property as established by Board of Review: Real (check one)

 Residential (check one)

What do you believe is the property’s classification? Real (check one)

 Residential (check one)

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

secondary home

 

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

residential home

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

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

Petitioner’s Signature: 

/s/ David J Siik

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

A fee of $75.00 is required for the filing of a classification appeal.

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

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SC_Notice_of_Docket_Number.2026-09-15_08-14-53.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

David Jonathan Siik,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002352

Township Of Negaunee,

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 15, 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 Jonathan Siik,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002352

Township Of Negaunee,

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 15, 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

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Evidence and Reason for Petition .pdfRead complete document text →
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Page 1

Dear Michigan Tax Tribunal, 

Included here is consolidated reasoning and evidence as to why we are formally 

protesting the assessed cash value of our property located at 101 Nardi Dr, Parcel 52-

10-460-031-00, which we believe is substantially inflated relative to its true fair market 

value. 

Independent Appraisal 

The county's current assessed cash value of $984,000 does not reflect the property's 

actual condition or market position. As a condition of the first right of refusal purchase 

through a Trust, an independent appraisal was obtained by the trust company, the 

results of which we were required to accept. That full report is included as a supporting 

exhibit. The resulting Fair Market Value assessment, completed in 2024 and reviewed 

and approved by the trust company, their legal counsel, and multiple real estate 

professionals, established a fair market value of $349,000. The report explicitly notes the 

absence of fair comparable properties given the property's age and abandoned 

condition. 

We also wish to note that we intended to submit this information in protest of the prior 

year's assessment—the year of uncapping—but were unaware of the applicable 

deadlines at that time. 

Property Condition 

The property had been abandoned, unsecured, and left non-winterized for nearly a year 

prior to our purchase. Upon restoring utilities, we experienced water damage on the 

second floor, which has not been remedied. The exterior siding has extensively rotted 

and separated from the structure, resulting in significant animal infestation that we are 

also in the process of addressing. The original garage closest to the home has recently 

collapsed and is a complete loss (image included). The property's age and cumulative 

condition issues render it incomparable to any home currently listed or recently sold 

within the county's assessed value range. 

Comparable Properties 

Only 3 improved residential properties (existing homes, excluding vacant land sales) 

have sold on the Dead River Basin in the past 12 months (June 2025 – June 2026). 

Sales evidence clearly shows dwelling condition, modern amenities, and age drive value 

significantly more than lot size. The subject property is included below for direct 

comparison: 

Address 

Sale 

Date 

Sale Price 

Beds/Baths 

Sq Ft 

Yr 

Built 

Lot 

Condition / Notes 

273 N Basin 

Dr 

Negaunee, MI 

49866 

Oct 

2025 

$985,000 

4 bd / 4 ba 

2,885 

2003 

2.98 ac 

616 ft 

frontage 

Pristine condition; 

peninsula location; 

private sand beach & 

boat launch; $150K+ 

in recent upgrades 

incl. $86K solar

Page 2

system, new furnace, 

hot tub; highest 

recorded sale on 

Dead River Basin 

110 Marra Dr 

Negaunee, MI 

49866 

Aug 

2025 

$395,000 

2 bd / 2 ba 

1,008 

1998 

1.88 ac 

 

Move-in ready 

waterfront home; 

new appliances; 

primary suite w/ 

private deck; 30x40 

insulated heated 

garage, sauna; dock 

w/ canoe & paddle 

boat included; 

generator 

328 Clark 

Creek Rd 

Ishpeming, MI 

49849 

Feb 

2026 

$190,000 

1 bd / 1 ba 

500 

1975 

7 ac 

 

Recreational cabin; 

listed at $229,900, 

reduced twice, sold 

7.3% below final list 

price 

101 Nardi Dr 

Negaunee, MI 

49866 

▶ SUBJECT 

PROPERTY 

Aug 

2024 

$349,000 

Assessed: 

$984,000 

4 bd / 3 ba 

2,507 

1951 

10.87 ac 

Purchased as 

abandoned & 

distressed; non-

winterized, 

unsecured ~1 year 

prior to sale; water 

damage on 2nd floor; 

extensive exterior rot 

& animal infestation; 

no fair comparable 

existed — appraised 

at $349,000 by 

licensed 

professional, 

approved by trust 

company & legal 

counsel 

The subject property sold for $349,000 in Aug 2024 — yet is currently assessed at $984,000, nearly 

identical to the highest recorded sale on the Dead River Basin: a 2003-built, fully upgraded luxury 

home on a peninsula with 616 ft of waterfront and over $150,000+ in recent improvements (including 

an $86,000 solar system). These two properties are not comparable in any meaningful way. 

Requested Adjustment 

The 2024 independent appraisal established a fair market value of $349,000. While we 

recognize that figure reflects the property's most distressed state and may be considered 

conservative, it was prepared by a licensed, accredited professional familiar with and 

experienced in the local market, approved through a formal trust process—and it 

illustrates the significant gap between assessed value and market reality. 

We are not requesting adjustment to that level. Rather, we respectfully ask that the 

assessed value be reduced to $776,000, which we believe represents a fair and 

reasonable position given the property's condition, age, and the limited comparable 

sales activity in this price tier. This figure accounts for the property's potential value once 

repairs are completed, while still reflecting the material deficiencies that exist today. 

We appreciate the Tribunal's time and careful consideration of this matter.

Page 3

Sincerely, 

David J. Siik

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002352

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Evidence

Attachment File Name: Evidence and Reason for Petition

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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2024 Appraisal & Independent Assessment.pdfRead complete document text →
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Page 1

File No.

Joy A. Holman Trust

24­175

SUMMARY APPRAISAL REPORT

OF THE REAL PROPERTY LOCATED AT

101 Nardi Dr

Negaunee, MI 49866

for

Credit Union Trust

2712 Niles Avenue

St. Joseph, MI 49085

as of

06/20/2024

by

Steven M. Wilson VA #5000960

PO Box 215

Michigamme, MI 49861

Clearwater Appraisal Service, LLC

Page 1 of 46

Page 2

Clearwater Appraisal Service, LLC

PO Box 215

Michigamme, MI 49861

906­371­0446

06/24/2024

Credit Union Trust

2712 Niles Avenue

St. Joseph, MI

49085

Property ­

101 Nardi Dr

Negaunee, MI 49866

Borrower/Owner

N/A

File No. ­

24­175

Case No. ­

Joy A. Holman Trust

Dear Credit Union Trust:

In accordance with your request, I have prepared an appraisal of the real property located at 101 Nardi Dr, 

Negaunee, MI 49866.

The purpose of the appraisal is to provide an opinion of the market value of the property described in the body of 

this report.

Enclosed, please find the report which describes certain data gathered during our investigation of the property. 

The methods of approach and reasoning in the valuation of the various physical and economic factors of the 

subject property are contained in this report.

An inspection of the property and a study of pertinent factors, including valuation trends and an analysis of 

neighborhood data, led the appraiser to the conclusion that the market value, as of 06/20/2024 is :

349,000

The opinion of value expressed in this report is contingent upon the Limiting Conditions attached to this report.

It has been a pleasure to assist you. If I may be of further service to you in the future, please let me know.

Respectfully submitted,

Clearwater Appraisal Service, LLC

MI Certification #1204078447

Clearwater Appraisal Service, LLC

Steven M. Wilson VA #5000960

24­175

Joy A. Holman Trust

Page 2 of 46

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Uniform Residential Appraisal Report

File #

The purpose of this summary appraisal report is to provide the lender/client with an accurate, and adequately supported, opinion of the market value of the subject property.

Property Address

City

State

Zip Code

Borrower

Owner of Public Record

County

Legal Description

Assessor's Parcel #

Tax Year

R.E. Taxes $

Neighborhood Name

Map Reference

Census Tract

Occupant

Owner

Tenant

Vacant

PUD

HOA $

per year

per month

Special Assessments $

Property Rights Appraised

Fee Simple

Leasehold

Other (describe)

Assignment Type

Purchase Transaction

Refinance Transaction

Other (describe)

Lender/Client

Address

Is the subject property currently offered for sale or has it been offered for sale in the twelve months prior to the effective date of the appraisal?

Yes

No

Report data source(s) used, offering price(s), and date(s).

did not analyze the contract for sale for the subject purchase transaction. Explain the results of the analysis of the contract for sale or why the analysis was not

I

did

performed.

Contract Price

Date of Contract

$

Is the property seller the owner of public record?

Yes

No

Data Source(s)

Is there any financial assistance (loan charges, sale concessions, gift or downpayment assistance, etc.) to be paid by any party on behalf of the borrower?

Yes

No

If Yes, report the total dollar amount and describe the items to be paid:

Note: Race and the racial composition of the neighborhood are not appraisal factors.

Neighborhood Characteristics

One-Unit Housing Trends

One-Unit Housing

Location

Urban

Suburban

Rural

Property Values

Increasing

Stable

Declining

PRICE

AGE

One-Unit

%

Built-Up

Over 75%

25-75%

Under 25% Demand/Supply

Shortage

In Balance

Over Supply

$(000)

(yrs)

2-4 Unit

%

Growth

Rapid

Stable

Slow

Marketing Time

Under 3 mths

3-6 mths

Over 6 mths

Low

Multi-Family

%

Neighborhood Boundaries

High

Commercial

%

Pred.

Other

%

Neighborhood Description

Market Conditions (including support for the above conclusions)

Dimensions

Area

Shape

View

Specific Zoning Classification

Zoning Description

Zoning Compliance

Legal

Legal Nonconforming (Grandfathered Use)

No Zoning

Illegal (describe)

Is the highest and best use of the subject property as improved (or as proposed per plans and specifications) the present use?

Yes

No

Utilities

Public

Off-site Improvements--Type

Private

Electricity

Water

Street

Gas

Sanitary Sewer

Alley

FEMA Special Flood Hazard Area

FEMA Flood Zone

Yes

No

FEMA Map No.

FEMA Map Date

Are the utilities and off-site improvements typical for the market area?

Yes

No.

Are there any adverse site conditions or external factors (easements, encroachments, environmental conditions, land uses, etc.)?

Yes

No

materials/condition

materials/condition

General Description

Foundation

Exterior Description

Interior

One with Accessory Unit

Units

One

Concrete Slab

Crawl Space

Foundation Walls

Floors

# of Stories

Full Basement

Partial Basement

Walls

Type

Det.

Att.

S-Det/End Unit

sq. ft.

Trim/Finish

Existing

Proposed

Under Const.

%

Gutters & Downspouts

Bath Floor

Design (Style)

Outside Entry/Exit

Sump Pump

Window Type

Bath Wainscot

Year Built

Evidence of

Infestation

Storm Sash/Insulated

Car Storage

None

Effective Age (Yrs)

Dampness

Settlement

Screens

Driveway

Attic

None

Heating

FWA

HWBB

Radiant

Woodstove(s) #

Driveway Surface

Drop Stair

Stairs

Other

Fuel

Fireplace(s) #

Fence

Garage

# of Cars

Floor

Scuttle

Cooling

Central Air Conditioning

Patio/Deck

Porch

Carport

# of Cars

Finished

Heated

Individual

Other

Pool

Other

Att.

Det.

Built-in

Appliances

Refrigerator

Range/Oven

Dishwasher

Disposal

Microwave

Washer/Dryer

Other (describe)

Finished area

grade contains:

Square Feet of Gross Living Area Above Grade

above

Rooms

Bedrooms

Bath(s)

Additional features (special energy efficient items, etc.)

Describe the condition of the property (including needed repairs, deterioration, renovations, remodeling, etc.).

Are there any physical deficiencies or adverse conditions that affect the livability, soundness, or structural integrity of the property?

Yes

No

Does the property generally conform to the neighborhood (functional utility, style, condition, use, construction,

Page 4

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002352

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Evidence

Attachment File Name: 2024 Appraisal & Independent Assessment

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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.

SC Petition Valuation.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

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 Non­Property 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 

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

First Name 

M.I. 

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 

appealing? 

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

Yes* 

No** 

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

Property Address (No., Street) 

City or Town 

County 

State 

ZIP Code 

Taxing Authority (City or Township) 

David

J

Siik

101 Nardi Drive

Negaunee 

MI

49866

100 Three Mile Rd

Negaunee

Marquette

MI

49866

Negaunee Township 

6463699515

Davidjsiik@gmail.com 

1

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 4: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Value 

Taxable Value Only (calculation) 

Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Section 6: Jurisdictional Issues 

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

Yes 

No 

If Yes, check which BOR you attended: 

March 

July 

December 

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

Not required to attend 

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 

Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain: 

Year(s) under appeal: 

3

We believe our county assessed value significantly exceeds current fair market value. 

This determination is supported by a recent professional appraisal conducted by a 

licensed third-party appraiser, the substantial condition issues present in the home since 

its purchase as an abandoned property, and current local real estate market conditions 

that do not support the county's assessed value. Despite presenting this evidence at the 

March Board of Appeals, our request for any adjustment was denied, and we are 

therefore pursuing this protest.

3

2026

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

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

Parcel Number: 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber­Cutover 

Developmental 

Utility 

(check one) 

Assessed Value (also known as State Equalized Value) established 

by the Board of Review: 

Taxable Value established by the Board of Review: 

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

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

value by .5) 

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

assessed value) 

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? 

Yes 

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 $25.00 for each additional parcel, as indicated above. 

If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims.  Therefore, an Entire Tribunal petition must be filed. 

Signature *Required 

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ 

3

436,577

776,000

David J Siik 

52-10-460-031-00

492,000

388,000

345,320

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PAPER FILING INSTRUCTIONS FOR 

VALUATION/UNCAPPING APPEAL 

Follow these instructions for completing this Small Claims petition form. For questions 

that are not answered by these

Page 5

STATE

Page 6

S

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scpetition_classification.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

CLASSIFICATION APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

David

M.I.

Jonathan

Last Name

Siik

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

101 Nardi Dr.

City or Town

Negaunee

State

Michigan

ZIP Code

49866

Telephone Number

6463699515

E-mail Address

davidjsiik@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

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 parcel

N/A 

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

101 Nardi Drive

Negaunee Michigan 49866

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

Taxing Authority (City or Township)

Township Of Negaunee (MARQUETTE)

County

Marquette

Please Explain the Reason for this Appeal:

We believe our county assessed value significantly exceeds current fair market value. This determination is supported by the recent professional appraisal 

conducted by a licensed third-party appraiser, the substantial condition issues present in the home since its purchase as an abandoned property, and current local 

real estate market conditions that do not seem to support the county's assessed value. Despite presenting this evidence at the March Board of Appeals, our 

request for any adjustment was denied, and we are therefore pursuing this protest.

Jurisdictional Issues:

Did you protest the classification at the March Board of Review? Yes

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

Explanation: 

Year(s) Under Appeal:

2026

Classification Information:

Parcel Identification Number:

52-10-460-031-00

Current Classification of Property as established by Board of Review: Real (check one)

 Residential (check one)

What do you believe is the property’s classification? Real (check one)

 Residential (check one)

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

secondary home

 

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

residential home

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

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

Petitioner’s Signature: 

/s/ David J Siik

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

A fee of $75.00 is required for the filing of a classification appeal.

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

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