David L Meyer Petitioner V Township Of Blair 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 L Meyer,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000615

Township Of Blair,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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

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

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

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

settlement conference process.

Page 2

MTT Docket No. 26-000615

Page 2 of 2

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

Mediation is a voluntary process where a mediator facilitates communication between 

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

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

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

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

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

David L Meyer,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000615

Township Of Blair,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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

appeal of a principal residence exemption that was denied

Page 4

MTT

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

Page 1

Parcel 

Number: 

02-026-006-10 

Grantor 

Grantee 

THATCHER PHYLLIS 

MEYER DAVID 

L 

MEYER DAVID 

HENIGAN BARBARA 

J TRUST 

Property Address 

1076 MILL 

RD 

MEYER DAVID 

L 

MEYER DAVID 

L 

MEYER TRUST 

& 

MEYER DAVID 

& 

owner's Name/Address 

MEYER DAVID 

L TRUST 

1076 MILL 

RD 

KINGSLEY, 

MI 49649 

Tax Description 

E 

333.3' 

OF 

SE 

1/4 

OF 

SE 

1/4 

EXC 

RD R/W 

SEC 

26 T26N R11w 

comments/Influences 

pefault Comments 

Jurisdiction: 

BLAIR TOWNSHIP 

County: 

Grand Traverse 

printed on 

07/01/2026 

sale 

sale 

Inst. 

Terms 

of sale 

Liber 

verified 

Prent. 

Price 

Date 

Type 

& Page 

By 

Trans. 

0 

03/17/2025 

QC 

09-FAMILY/RELATED ENTITY 2025R-03250 

PROPERTY TRANSFER 

50 

TRUST 

0 

03/17/2025 

QC 

14-INTO/OUT OF TRUST 

2025R-03256 

PROPERTY TRANSFER 

THATCHER 

PH 

0 

11/09/2023 

«qc 

14-INTO/OUT OF TRUST 

2023R-13743 

DEED 

THATCHER 

PH 

425,000 

05/16/2022 

wp 

03-ARM'S LENGTH 

2022rR-10238 

DEED 

100.00 

Class: 

RESIDENTIAL-IMPRO 

|Zoning: 

AGR 

Building Permit(s) 

Date 

Number 

Status 

School: 

KINGSLEY AREA SCHOOL 

WD 

FR HOUSE GAR 

05/25/2016 

4322 

P.R.E. 

100% 05/16/2022 

POLE GARAGE 

10/13/1999 

1730 

MAP 

#: 

26112600 

MH 

11/22/1995 

0761 

2026 Est TCV 495,895 TCV/TFA: 

389.24 

X 

Improved 

vacant 

Land value Estimates 

for 

Land Table 20400.SEC 

14 23-27 

35 

36 

Public 

* Factors 

* 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate %Adj. 

Reason 

value 

+ 

d 

SEC 14,23-27 

& 35,36 

09.570 Acres 

5,165 

100.000 

49,427 

X 

Dirt Roa 

9.57 Total Acres 

Total 

Est. 

Land value 

= 

49,427 

Gravel 

Road 

paved Roag 

Land Improvement Cost Estimates 

Porn 2AE 

Description 

Rate 

Size % Good 

cash value 

Sloeva 

D/W/P: 

4in Concrete 

7.10 

631 

86 

3,853 

water 

D/W/P: Asphalt Paving 

3.16 

2132 

89 

5,996 

Sewer 

Total 

Estimated 

Land Improvements 

True Cash value 

= 

9,849 

Electric 

Gas 

Curb 

Street Lights 

standard Utilities 

Underground utils. 

Topography of 

Site 

X 

Level 

Rolling 

X 

Low 

High 

Landscaped 

Swamp 

X Wooded 

pond 

waterfront 

Ravine 

wetland 

- 

: 

Year 

Land 

Building 

Assessed 

Board 

of 

Tribunal/ 

Taxable 

Flood plain 

value 

value 

value 

Review 

other 

value 

who 

when 

what 

2026 

24,700 

223,200 

247,900 

247,900M 

216,949u 

AGP 09/10/2024 

INSPECTED 

2025 

17,100 

214,200 

231,300 

231,300M 

181,110C 

AGP 08/13/2019 

INSPECTED 

2024 

17,100 

187,100 

204,200 

204,200M 

175,665C 

AGP 09/12/2017 

INSPECTED 

2023 

17,100 

150,200 

167,300 

167,300u

Page 2

Residential Building 

1 of 

1 

Building Type 

IX single Family 

[Mobile Home 

‘Town 

Home 

{Duplex 

| 

|A-Frame 

X ‘wood Frame 

Build ng Style: 

[Ranch 

: 

Ex x jord 

| 

[win 

Space Heater 

| 

: 

JR 

SE pa 

os Ca size of Closets 

, 

wall/Floor Furnace 

— 

|g [xord. ix = 

X 

[Forced Heat & Cool 

condition: ‘Average 

i odors] 

| 

Heat Pump 

. Room List 

: 

1 

INo Heating/coolin 

Basement 

| 

Poors 

canEraT RE 

1st Floor 

Kitchen: 

wood Furnace 

12nd Floor 

Other: 

de mm 

Bedrooms 

{other: 

(12) Electric 

' 

(1) Exterior 

IX |wood/Shingle 

Aluminum/vinyl 

; 

Brick 

{ 

| 

x |znsulation 

@ windows 

| 

{many 

| 

Large 

X [Ave. 

|X Ave. 

Few 

i 

[small 

| 

wood sash 

’ 

i 

iMetal 

Sash 

ivinyl sash 

.Double Hung 

{Horiz. Slide 

iCasement 

| 

(9) Basement Finish 

pouble Glass 

i 

500/Recreation 

SF 

' 

|patio Doors 

| 

500/Living 

SF 

| 

Istorms & screens 

| 

1 walkout Doors 

(B) 

! 

i 

No Floor 

SF 

3) Roof. I 

i 

0|walkout Doors (A)i 

* [cabTe 

[[canbrel (10) Floor sup pport 

nN 

{Hip 

mansard ois: 

© 

PPC 

_ 

‘Flat 

Shed 

: 

! 

a 

© 

Unsupported Len: 

X {ashphalt shingle ents. sup: 

|chitiney: 

Brick 

*** Information herein deemed reliable but not guaranteed*** 

| 

| 

|eavestrough 

| 

Insulation 

0/Front overhang 

| 

0jother overhang 

(4) Interior 

. 

iorywall | 

: 

[paneled 

| wood T T&G 

Trim & oncoracin 

. 

(6) Ceilings 

[ 

Pl 

Co 

I 

[I 

(7) Excavation 

“Crawl: 

110 S.F. 

slab: 

0 s.F. 

eight to Joists: 

0. 0 

| 

8) Basement 

|Conc. 

Block 

{Poured conc. 

| Stone 

i 

[Treated wood 

| 

[concrete Floor 

[Plaster 

© 

Basement: 1120 S.F. 

parcel 

Number: 

02-026-006-10 

wood 

coal 

Steam 

Forced Air w/o Ducts 

Forced Air w/ Ducts 

Forced Hot water 

Electric Baseboard 

Elec. Ceil. 

Radiant 

Radiant (in-floor) 

Electric wall Heat 

100] 

Amps Service 

No. 

of Elec. outlets 

[Many x [Ave . 

[Few 

(13) Plumbing 

Average Fixture(s) | 

3 Fixture Bath 

2 Fixture Bath 

softner, Auto 

softner, Manual 

Solar water Heat 

No Plumbing 

Extra Toilet 

Extra Sink 

Separate Shower 

iCeramic Tile Floor 

Ceramic Tile wains 

Ceramic Tub Alcove 

vent Fan 

as Water/Sewer 

1 

Public Sewer 

1 

{water well 

1000 Gal. Septic 

1 

{2000 Gal. 

Septic 

Lump Sum Items: 

15) Built-ins 

“appliance Allow. 

Cook Top 

Dishwasher 

Garbage Disposal 

Bath Heater 

vent Fan 

Hot Tub 

unvented Hood 

vented Hood 

Intercom 

Jacuzzi Tub 

Jacuzzi 

repl.Tub 

oven 

Microwave 

standard Range 

self Clean Range 

Sauna 

Trash Compactor 

Central vacuum 

Security System 

Interior 

1 Story 

Interior 

2 Story |” 

2nd/same Stack 

Two Sided 

Exterior 

1 Story 

Exterior 

2 Story 

prefab 

1 Story 

prefab 

2 Story 

Heat Circulator 

Raised Hearth 

wood Stove 

Direct-vented Ga 

Class: 

C +20 

effec. 

Age: 

10 

Floor Area: 

1274 

Total 

Base New: 

338,322 

Total 

Depr Cost: 

304,476 

Estimated T.C.v.: 436,619 

{Cost 

Est. for Res. Bldg: 

1 Single Family 

RANCH 

(11) Heating System: 

Forced Heat 

& Cools 

Ground Area = 1230 SF 

Floor Area = 

Phy/Ab.Phy/Func/Econ/Comb. 

% Good=! 205 /1o0 1967100790 

Building Areas 

Door Opener 

Class: 

C Exterior: 

Siding Foundation: 

42 Inch unfinished) 

Base Cost 

Stories 

Exterior 

Foundation 

Size 

1 story 

Siding 

Basement 

1,120 

1 story 

siding 

Crawl 

Space 

110 

1 

story 

siding 

overhang 

44 

A 

Total 

other Additions/Adjustments 

Basement, Outside Entrance, Below Grade 

Water/Sewer 

Septic System 

- MI 

1 

well, 

100 Feet 

1 

Deck 

Treated wood 

160 

Garages 

Class: 

C Exterior: 

Pole (Unfinished) 

~| 

Base Cost 

768 

Common Wall: 

1/2 wall 

Door Opener 

porches 

ccp (1 story) 

<<<<< CalauTaions too Tong. 

1 

80

Page 3

parcel

Page 4

02-

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000615

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

Party Filing Document 

Respondent

Files

Document Type: Attachments to Answer

Attachment File Name: 2026 response attachments

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.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-000615

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Blair (GRAND TRAVERSE)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

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

First Name

Wendy

M.I. 

L

Last Name

Witkop

Firm Name (if any)

Assessor

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

2121 Co Rd 633

City or Town

Grawn

State

Michigan

ZIP Code

49637

Telephone Number

2312769263

E-mail Address

assessor@blairtownshipmi.gov

 

 

Subject Property Information:

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

 *If necessary, attach a separate sheet.

N/A 

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

Yes

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

Assessment of subject property is based on standard annual review of township parcels using the common valuation process of cost less depreciation. Petitioner 

purchased this property in May 2022 for $425,000 and has appealed his valuation to the March Board of Review each year since. Tribunal reduced the assessed 

value for 2025 to $210,000. 

Attached to this response is the subject record card, a spreadsheet used to establish the ECF, a map showing the location of 3 parcels in the subject area and land 

table, 2026 form L-4400, the deed that created the 50% uncapping event, and the email I sent Petitioner requesting clarification in an effort to avoid uncapping. I 

received no response or Property Transfer Affidavit. 

 

Jurisdictional Issues:

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

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

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

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

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

If yes, please cite the Board’s authority?

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact?

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

2026-02-13

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Under what statutory section was the taxable value uncapped?

211.27a(6)a

 

 

Valuation Information:

Parcel Identification Number:

28-02-026-006-10

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

247900

Current Taxable Value as established by the Board of Review:

216949

What do you believe is the fair market value?

495800

What do you believe is the taxable value?

216949

 

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

Respondent’s Signature: 

/s/ Wendy L Witkop

Attorney or Authorized Agent’s Signature:

/s/

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

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

M.I.

Last Name/Company Name

Meyer

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

1076 Mill Road

City or Town

Kingsley

State

Michigan

ZIP Code

49649

Telephone Number

269-818-7475

Fax Number

E-mail Address

spyro7200@yahoo.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

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? No

 *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]

1076 Mill Road

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Kingsley

Michigan

49649

Taxing Authority (City or Township)

Township Of Blair (GRAND TRAVERSE)

County 

Grand Traverse

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

True Cash and Taxable Value, Uncapping of Taxable Value

 

Section 5: Explain the Reason for this Appeal

I am appealing the board review because my property is already over assessed and an uncapping event happened due to a change on the title to my trust. The 

ownership did not change.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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: 02-026-006-10

Classification of Property:

Personal

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:

247900

Current Taxable Value as established by the BOR:

216949

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

430000 

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

215000

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

161000

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/ David Meyer

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 L Meyer,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000615

Township Of Blair,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: June 30, 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 L Meyer,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000615

Township Of Blair,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: June 30, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

Michigan Department of Treasury, 

THIS 

IS 

NOT 

A 

TAX 

BILL 

L-4400 

1019 (Rey. 10-25) 

Notice of Assessment, Taxable Valuation, and Property Classification 

Ee 

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

row LAIR TOWNSHIP 

PARCEL 0.028208 

PARCEL NUMBER: 

28-02-02 

« 

ASSESSING DEPARTMENT 

ELIVED 

2121 CO RD 633 

PROPERTY ADDRESS: 

_GRAWN, MI 49637 

1076 MILL RD 

JUN 09 2026 

KINGSLEY, MI 49649 

AL 

SCHOOL DISTRICT CODE: 

28090 MICHIGAN TAX TRIBUN 

INER'S NAME 

PE 

OLL: 

OW! 

ME 

AND ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

EXEMPTIONS 

4583 

% Exempt As "Homeowners Principal Residence”: 

100.0000% 

ike AdARAUTOR *5-DIGIT 49625 

T13 

PL 

#44 

% Exempt As "Qualified Agricultural Property": 

0% 

MEYER 

DAVID 

L TRUST 

" 

. 

rn. 

0) 

1076 MILL RD 

% Exempt As "MBT Industrial Personal”: 

0% 

KINGSLEY, 

MI 49649-9320 

% Exempt As "MBT Commercial Personal": 

0% 

TUL 

UH EEE UR (RR THER I 

Exempt As “Disabled Veteran or 

[J Yes 

No 

Surviving Spouse”: 

Exempt 

As "Qualified Forest Property” 

[| Yes 

Xl No 

Exempt 

As "Development Property: 

[Yes 

No 

LEGAL DESCRIPTION: 

E 333.3' OF SE 1/4 OF SE 1/4 EXC RD R/W SEC 26 T26N R11W 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION 

401 

Residential 

PRIOR AMOUNT 

CURRENT TENTATIVE 

CHANGE FROM 

YEAR: 

2025 

AMOUNT YEAR: 

5505 

GURRENT YEAR 

1. TAXABLE VALUE: 

181,110 

216,949 

35,839 

2. ASSESSED VALUE; 

231,300 

247,900 

16,600 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

. 

: 

Gai 

: 

: 

4. STATE EQUALIZED VALUE (SEV): 

231,300 

247,900 

16,600 

5. WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? 

Yes 

[No 

6. Assessor Change Reason(s): 

Market Adjustment 

. 

The 2026 Inflation rate Multiplier is: 1.027 

Questions regarding the Notfce of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

dame: 

Telephone Number: 

Email Address: 

WENDY L WITKOP 

(231) 276-9263 

107 

ASSESSOR@BLAIRTOWNSHIPMI.GOV 

larch Board of Review Appeal Information. The Board of Review will meet at the following dates and times:

Page 2

03/12/2026 

03:27 

t 

2026 BOARD OF REVIEW DECISION 

FROM 

BLAIR TOWNSHIP 

ASSESSOR 

2121 CORD 633 

GRAWN, MI 49637 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional 

): 

02-026-006-10 

1076 MILL RD 

MEYER DAVID L TRUST 

1076 MILL RD 

KINGSLEY, MI 49649 

E 333.3 OF SE 1/4 OF SE 14 EXC RD RAW SEC 26 T26N RHIW 

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 nccessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 02-026-006-10 

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

Board of Review Comments 

DENIED REQUEST FOR VALUE REDUCTION & CORRECTION OF UNCAPPING. 

[2026 ORIGINAL ASSESSED VALUE 

247,900 

] 

{2026 "BOARD OF REVIEW" ASSESSED VALUE 

247,900 

| 

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

[2026 ORIGINAL TAXABLE VALUE 

216,949 

| 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

216,949 

| 

[2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

Please feel free to contact the assessor 

at the address listed above, email to assessor@blairtownshipmi.gov, or call 231.276.9263 ext 107 if 

you have any questions. 

“Effective March {, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. More information and petition forms are available on this website.” 

http://www. michigan.gov/taxtrib/0,4677,7-187-38254---,00. 

htm!

Page 3

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Page 4

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Source: REMAX RE/MAX of Michigan #1915662 Report 

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Listed for sale 

Source: 

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Public tax history 

Year 

2025 

2024 

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$2,208 +2.9% 

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Neighborhood: 49649 

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Neighborhood 

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$190/sqft 

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$190/sqft 

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$182,600 +11.8% 

$163,300 +1.3% 

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Page 5

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8515 King Arthurs Ct, Kingsley, Mi 49649 

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Source: 

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Public tax history 

Year 

Property taxes 

Tax assessment 

2025 

$2,732 +51% 

$198,900 +21.9% 

2024 

$2,599 +5% 

$163,200 +5.2% 

2023 

$2,475 +2.9% 

$155,200 +15.5% 

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Neighborhood: 49649 

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Page 7

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$439,000 

LISTING AGENT 

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11222 Blackman Rd 

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Kingsley, MI 49649 

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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

M.I.

Last Name/Company Name

Meyer

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

1076 Mill Road

City or Town

Kingsley

State

Michigan

ZIP Code

49649

Telephone Number

269-818-7475

Fax Number

E-mail Address

spyro7200@yahoo.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

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? No

 *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]

1076 Mill Road

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Kingsley

Michigan

49649

Taxing Authority (City or Township)

Township Of Blair (GRAND TRAVERSE)

County 

Grand Traverse

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

True Cash and Taxable Value, Uncapping of Taxable Value

 

Section 5: Explain the Reason for this Appeal

I am appealing the board review because my property is already over assessed and an uncapping event happened due to a change on the title to my trust. The 

ownership did not change.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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: 02-026-006-10

Classification of Property:

Personal

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:

247900

Current Taxable Value as established by the BOR:

216949

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

430000 

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

215000

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

161000

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/ David Meyer

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.