David M Sperry Petitioner V Township Of Gerrish 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 M Sperry,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002668

Township Of Gerrish,

Respondent.

ORDER OF DEFAULT

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

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

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

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

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

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

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

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

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

By: /s/ Patricia L. Halm

Entered: September 23, 2026

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-002668

Page 2 of 2

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

David M Sperry,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002668

Township Of Gerrish,

Respondent.

ORDER OF DEFAULT

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

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

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

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

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

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

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

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

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

By: /s/ Patricia L. Halm

Entered: September 23, 2026

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5).

Page 4

MTT Docket No. 26-002668

Page 2 of 2

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

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 M Sperry, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002668

Township Of Gerrish,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

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

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

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

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

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: September 23, 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 M Sperry, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002668

Township Of Gerrish,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

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

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

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

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

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: September 23, 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

GRETCHEN WHITMER 

GOVERNOR 

EIRET 

“eget 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

REVEIVED 

JUL 29 2026 

MICHIGAN TAX TRIBUNAL 

MARLON |. BROWN, DPA 

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 Non-Property tax disputes. 

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

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

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

default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

David 

M 

Sperry 

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

21601 SHARE 

City or Town 

State 

ZIP Code 

St Clair Shores 

Mi 

48082 

Telephone Number p06 

050-9026 

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

Dmsperry1962@gmail.com 

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

First Name 

M.1. 

Last Name 

Firm Name (if any) 

nn 

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

E 

U7 

ey 

City or Town 

State 

ZIP Code 

DAVID SFERRY 

Telephone Number 

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

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

How many parcels are you 

If 

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

appealing? 

Yes* 

No** 

**|f No, you must file separate appeals for each parcel 

Property Address (No., Street) 

206 MAGNOLIA 

City or Town 

County 

State 

ZIP Code 

GERRISH TWP 

ROSCOMMON 

MI 

48653

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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 

2025 

2026 

Change 

Increase 

TAXABLE 

: 

62,070 

83,475 

31,475 

60.31% 

ASSESSED 

: 70,700 

107,800 

37,100 

52.5% 

Yes, in 2025 there has been improvements to the property,a garage was built 

. Please keep in mind that this building is not habital 

space, not heated, not insulated or finished At the time of the assesment ,it was based on 80% completion, Per Julie Tatro the 

assessor for Garrish TWP. The increase has been over valued even at 80% completed. At the Board of review, the board had 

encouraged me to approach Ms Tatro however she would not listen or even take into consiredation of trying to come to a common 

resolve . The incease fo the summer taxes are .08 % less than the total taxes paid for the year of 2025 .New summer taxes 2026 = 

$2415.20 

, total taxes paid in 2025 = $2621.00. This is a 59.1% increase in the summer taxes ALONE .Thats not including a winter 

tax for the same year to come. 

[COMPERISONS 

: 

206 Magnolia 

: 1049 sq ft 

Taxable value 83,476 

Assessed value107,800 

Garage sq ft 1428 .53acre 

210 Magnolia 

: 1501 sq ft 

Taxable value 77,279 

Assessed value 133,400 

Garage sqft 672 

312 Pocahontas 11020 sq ft 

Taxable value 38,289 

Assessed value 64,100 

Garage sqft 

912 

110 Carpenter Boulevard Sold 6/4/26 

$200,000 

3br.2.5 bath, 

1820 sqft 

.48 acre 

2 car Garage 

4780 E Higgins Lake dr 

Sold 4/5/26 

$333,800 

3 br 3.0 bath 

2170 sqft 

.57 acre 

2 car Garage 

115 Higgins Wood Dr 

Sold 2/3/26 

$228,319 

 3br 

1 bath 

1200 sqft 

70 acre 

2 car Garage 

205 Jackson Bivd 

Sold 6/12/26 $190,000 

3br 

1 bath 

1092 sqft 

N/A 

N/A 

Section 6: Jurisdictional Issues 

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

Yas 

[] No 

If Yes, check which BOR you attended: 

[¥] March 

[J] July 

[J] December 

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

0 Not required to attend 

| Appealing a purported Clerical Error or Mutua! Mistake of Fact (if yes, include explanation in Section 5) 

O Appealing within 35 days of State Tax Commission Order 

O Appealing within 35 days of receipt of Notice of Uncapping 

[J other 

If you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel ember 7 5004-466-001-0000 

Classification of Property: 

Real] 

Personal L] (check one) 

Agriculturat [1 

Commercial [1 

Industrial] 

Residential A 

 Timber-Cutover 

[J 

Developmental {1 

Utitity 

[1 (check one) 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 

i 07,800 

83,475 

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

193600 

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

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

value by .5) 

96,800 

assessed value) 70,000 

Fee Information 

Doss 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? 

TJ ves 

No 

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

Ifthe 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 Equatized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

wlll be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 

If your property is

Page 4

D Sere

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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 M Sperry,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002668

Township Of Gerrish,

Respondent.

ORDER OF DEFAULT

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

Petitioner filed the wrong petition for the issue being appealed and may owe an 

additional filing fee. See TTR 269 and 279. As such, the petition is not properly 

pending. Petitioner must complete and return the appropriate petition for the issue 

being appealed, submit a copy of the notice giving rise to the appeal, and pay any 

applicable filing fees within 14 days of the entry of this order. The petition shall note the 

docket number assigned by the Tribunal and if filed utilizing the Tribunal’s e-filing 

system, must be filed on the assigned docket number as an “amended petition.” Small 

Claims petition forms, information on filing fees, and a filing fee calculator can be found 

on our website at www.michigan.gov/taxtrib. Unfortunately, the payment may not be 

made via e-filing.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-002668

Page 2 of 2

By: /s/ Patricia L. Halm

Entered: July 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 M Sperry,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002668

Township Of Gerrish,

Respondent.

ORDER OF DEFAULT

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

Petitioner filed the wrong petition for the issue being appealed and may owe an 

additional filing fee. See TTR 269 and 279. As such, the petition is not properly 

pending. Petitioner must complete and return the appropriate petition for the issue 

being appealed, submit a copy of the notice giving rise to the appeal, and pay any 

applicable filing fees within 14 days of the entry of this order. The petition shall note the 

docket number assigned by the Tribunal and if filed utilizing the Tribunal’s e-filing 

system, must be filed on the assigned docket number as an “amended petition.” Small 

Claims petition forms, information on filing fees, and a filing fee calculator can be found 

on our website at www.michigan.gov/taxtrib. Unfortunately, the payment may not be 

made via e-filing.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5).

Page 4

MTT Docket No. 26-002668

Page 2 of 2

By: /s/ Patricia L. Halm

Entered: July 15,

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

Page 1

RECEIVED 

APR 2 1 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

SPECIAL ASSESSMENT 

Section 1: Petitioner’s Contact Information 

First Name 

MI. 

Last Name/Company Name 

David 

M 

Sperry 

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

21601 Share 

City or Town 

State 

ZIP Code 

St Clair Shores 

Mi 

48082 

Telephone Number 

Fax Number 

586-252-9226 

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

dmsperry1962@gmail.com 

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

First Name 

M.I. 

Last Name 

N/A 

Firm Name (if any) 

TranInfo:4e06 

26113368-1 

04/17/86 

Chi: 

7613 

fmf: $100.00 

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

1D: 

WICHELLE RENEE LUBINSKIT 

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

If 

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

parcels are you 

Yes* 

No= 

[NIA 

appealing? 

*f yes, use a multiple parcel form for information regarding any contiguous parcels. 

te appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITHER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

Section 4: Explain the Reason for this Appeal 

The increase in property taxes are as follows: 

Year 2025 

Tentative amount 2026 

~~ Change 

% of increase 

-- 

83.475 

.400 

Taxable Value 

: 52.070 

---- 

= 

60% 

Assessed Value 70.700 =-=--mommmen 

107.800 

37.100 

= 

52 % 

Yes, there has been improvements a (Garage) in which the total was $30,000, built by me the homeowner 

. While 

1 

understand that the improvements may result in an adjustment in both the taxable and the assessed values, the 

siginficant increase is disproportionate while the structure is not completed. 

The assessor had stated that this increase 

only reflects 80% completion and 119% of that is for the primary dwelling for market adjustment.One can only assume 

Section 5: Jurisdictional Issues 

Did you protest the special assessment at the hearing held to 

Yes 

confirm the special assessment roft? 

if Yes, what was the date of the hearing held to confirm the special assessment roll? 

March 9th 2026 

If No, explain: 

Fee Information: 

A fee of $100.00 is required for the filingofa Special Assessment Appeal. 

Signature 

*required 

ag 

or Attorgey/Authorizo dq

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

+ 

Taxing Authority: Provide the name of the city OR township (not both) where 

the property is located. 

» 

County: Provide the name of the county where the property is located. 

Section 4: Explain the Reason for this Appeal: Explain the reason(s) you are 

appealing. 

Section 5: Jurisdictional Issues: 

« 

Did you protest the assessment at the hearing held to confirm the special 

assessment roll: Indicate whether you protested (either in person or in writing) 

at the hearing to confirm the special assessment roll. 

« 

If Yes, what was the date of the hearing held to confirm the special 

assessment roll: If Petitioner protested the hearing, indicate the date the 

hearing was held. 

« 

If No, please explain: If Petitioner did not protest at the hearing, explain the 

reason(s) why a protest was not made. 

Fee Information: A filing fee of $100.00 is required. Make the check payable to State of 

Michigan. If filing multiple petitions, please note that a separate payment (i.e., check, 

money order, or other draft payment) must be made for each individual petition. 

Signature: A signature by Petitioner, if unrepresented, or Petitioner's attorney or 

authorized representative, if represented, is required. 

REMINDERS: 

You must submit the original, signed completed petition form to the Tribunal. You 

should also keep a copy for yourself. 

Multiple Parcel Attachment to Petition Form: Please only use this form if you are 

appealing multiple contiguous (adjoining) parcels in the same appeal. Additional copies 

of this form can be used, as needed. If you are appealing only one parcel, please 

disregard this form. 

Respondent will have an allotted period of time to respond, after which time the case 

g to the parties no

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

PAPER FILING INSTRUCTIONS FOR SPECIAL ASSESSMENT APPEAL 

Please follow these instructions for filing a small claims petition. For questions that are 

not answered in these instructions, please refer to the Tribunal's website at 

www.michigan.govi/taxtrib or contact the Tribunal at 517-335-9760. 

Mail the completed form to: 

Michigan Tax Tribunal 

U.S. Postal Mailing Address: 611 W. Ottawa St., Lansing, Mi 48933 

Overnight Carrier Address (UPS, FedEx, DHL Deliveries): 

2nd Floor MOAHR, 2407 N. Grand River Avenue, Lansing, MI 48906 

Section 1: Petitioner's Contact Information: “Petitioner” is the person, business, or 

entity filing the appeal. If there is more than one Petitioner, use an additional sheet of 

paper to provide the name, address and daytime phone number for each Petitioner. 

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

Petitioner does not have to be represented by an attorney or

Page 5

03/23/2

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 M Sperry,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002668

Township Of Gerrish,

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: July 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 M Sperry,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002668

Township Of Gerrish,

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: July 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

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

Page 1

RECEIVED 

APR 2 1 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

SPECIAL ASSESSMENT 

Section 1: Petitioner’s Contact Information 

First Name 

MI. 

Last Name/Company Name 

David 

M 

Sperry 

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

21601 Share 

City or Town 

State 

ZIP Code 

St Clair Shores 

Mi 

48082 

Telephone Number 

Fax Number 

586-252-9226 

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

dmsperry1962@gmail.com 

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

First Name 

M.I. 

Last Name 

N/A 

Firm Name (if any) 

TranInfo:4e06 

26113368-1 

04/17/86 

Chi: 

7613 

fmf: $100.00 

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

1D: 

WICHELLE RENEE LUBINSKIT 

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

If 

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

parcels are you 

Yes* 

No= 

[NIA 

appealing? 

*f yes, use a multiple parcel form for information regarding any contiguous parcels. 

te appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITHER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

Section 4: Explain the Reason for this Appeal 

The increase in property taxes are as follows: 

Year 2025 

Tentative amount 2026 

~~ Change 

% of increase 

-- 

83.475 

.400 

Taxable Value 

: 52.070 

---- 

= 

60% 

Assessed Value 70.700 =-=--mommmen 

107.800 

37.100 

= 

52 % 

Yes, there has been improvements a (Garage) in which the total was $30,000, built by me the homeowner 

. While 

1 

understand that the improvements may result in an adjustment in both the taxable and the assessed values, the 

siginficant increase is disproportionate while the structure is not completed. 

The assessor had stated that this increase 

only reflects 80% completion and 119% of that is for the primary dwelling for market adjustment.One can only assume 

Section 5: Jurisdictional Issues 

Did you protest the special assessment at the hearing held to 

Yes 

confirm the special assessment roft? 

if Yes, what was the date of the hearing held to confirm the special assessment roll? 

March 9th 2026 

If No, explain: 

Fee Information: 

A fee of $100.00 is required for the filingofa Special Assessment Appeal. 

Signature 

*required 

ag 

or Attorgey/Authorizo dq

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

+ 

Taxing Authority: Provide the name of the city OR township (not both) where 

the property is located. 

» 

County: Provide the name of the county where the property is located. 

Section 4: Explain the Reason for this Appeal: Explain the reason(s) you are 

appealing. 

Section 5: Jurisdictional Issues: 

« 

Did you protest the assessment at the hearing held to confirm the special 

assessment roll: Indicate whether you protested (either in person or in writing) 

at the hearing to confirm the special assessment roll. 

« 

If Yes, what was the date of the hearing held to confirm the special 

assessment roll: If Petitioner protested the hearing, indicate the date the 

hearing was held. 

« 

If No, please explain: If Petitioner did not protest at the hearing, explain the 

reason(s) why a protest was not made. 

Fee Information: A filing fee of $100.00 is required. Make the check payable to State of 

Michigan. If filing multiple petitions, please note that a separate payment (i.e., check, 

money order, or other draft payment) must be made for each individual petition. 

Signature: A signature by Petitioner, if unrepresented, or Petitioner's attorney or 

authorized representative, if represented, is required. 

REMINDERS: 

You must submit the original, signed completed petition form to the Tribunal. You 

should also keep a copy for yourself. 

Multiple Parcel Attachment to Petition Form: Please only use this form if you are 

appealing multiple contiguous (adjoining) parcels in the same appeal. Additional copies 

of this form can be used, as needed. If you are appealing only one parcel, please 

disregard this form. 

Respondent will have an allotted period of time to respond, after which time the case 

g to the parties no

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

PAPER FILING INSTRUCTIONS FOR SPECIAL ASSESSMENT APPEAL 

Please follow these instructions for filing a small claims petition. For questions that are 

not answered in these instructions, please refer to the Tribunal's website at 

www.michigan.govi/taxtrib or contact the Tribunal at 517-335-9760. 

Mail the completed form to: 

Michigan Tax Tribunal 

U.S. Postal Mailing Address: 611 W. Ottawa St., Lansing, Mi 48933 

Overnight Carrier Address (UPS, FedEx, DHL Deliveries): 

2nd Floor MOAHR, 2407 N. Grand River Avenue, Lansing, MI 48906 

Section 1: Petitioner's Contact Information: “Petitioner” is the person, business, or 

entity filing the appeal. If there is more than one Petitioner, use an additional sheet of 

paper to provide the name, address and daytime phone number for each Petitioner. 

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

Petitioner does not have to be represented by an attorney or

Page 5

03/23/2

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.