David McChesney Petitioner V Township Of Fenton 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 McChesney,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000898

Township Of Fenton,

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. 26-000898

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 McChesney,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000898

Township Of Fenton,

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

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

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 McChesney, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000898

Township Of Fenton,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

default on June 27, 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 16, 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 McChesney, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000898

Township Of Fenton,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

default on June 27, 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 16, 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 McChesney, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000898

Township Of Fenton,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

default on June 27, 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 16, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-000898

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Fenton (GENESEE)

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

Julia

M.I. 

L

Last Name

Wilson

Firm Name (if any)

Charter Township of Fenton

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

12060 Mantawauka Dr

City or Town

Fenton

State

Michigan

ZIP Code

48430

Telephone Number

8106293445

E-mail Address

jwilson@fentontownship.org

 

 

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

 

Julia 

L

Wilson

12060 Mantawauka Drive 

Fenton

MI

48430

810-629-3445

jwilson@fentontownship.org

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:

Property is assessed @ 50% of market value. Taxable value is calculated correctly with basement finish and bathroom added as new/additions, not previously 

assessed and valued with estimated depreciation equal to the home depreciation. Clerical review completed 2025 which discovered real tangible omitted 

property, could not determine when improvement was completed. Fenton Township policy under clerical review, omitted property discovered not on previous 

assessment roll is added as new and additions w depreciation of home for review year and moves forward as property owners are notified on the Assessment 

Change Notice for that up coming year in February. 

However, an assessor also has the option under a 154 petition to the State Tax Commission to add for current year and 2 years preceding. Fenton Township feels 

the policy of adding and moving forward is the fair option for the resident but retains the option to file the 154 petition. The sales review conducted in 2022 was 

for a calculation error of the 2 story portion of the home. The field inspector that conducted the review is no longer with the Township of Fenton and notes on 

record card indicate the square foot correction was a calculation error placed on the home when the home was constructed ( 1,068 s.f to 996 s.f). Without the 

field inspector employed with the Township I cannot verify how the information of error was brought to the Township's attention and can only assume no walk 

thru of the home was conducted or the basement finish would have been discovered at that time. It is the responsibility of the Assessing office to account for all 

property improvements in the Township. New/Additions for the newly discovered basement finish and bathroom (depreciated) was added to subject property 

legally and correctly after discovery as this improvement was not on the previous years assessment roll and record card.

 

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?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

 

 

Valuation Information:

Parcel Identification Number:

06-32-627-090

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

295800

Current Taxable Value as established by the Board of

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: 26-000898

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

Party Filing Document 

Respondent

Files

Document Type: Amended Answer

Attachment File Name: ANSWER FORM

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

$1141

ESTIMATED YEARLY TAX BILL CHANGE FOR 2026:

6329/7936

No

Yes

X

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

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

6. Assessor Change Reason(s):

Exempt As "Disabled Veteran or Surviving 

Spouse":

Residential

X

Yes

No

SCHOOL DISTRICT CODE:

LEGAL DESCRIPTION:

Email Address:

Telephone Number:

Name:

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

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

THIS IS NOT A TAX BILL

X

No

Yes

Notice of Assessment, Taxable Valuation, and Property Classification

Michigan Department of Treasury, 

1019 (Rev. 10-25)

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

The 2026 Inflation rate Multiplier is: 1.027

1. TAXABLE VALUE:

LINDEN, MI 48451

% Exempt As "Qualified Agricultural Property":

PARCEL IDENTIFICATION

48,500

295,800

48,500

PROPERTY ADDRESS:

No

X

Yes

EXEMPTIONS

LINDEN MI 48451

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

PARCEL NUMBER:

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 model assessment notice to be used by the local assessor.

L-4400

FROM CHARTER TOWNSHIP OF FENTON

JULIA L. WILSON

12060 MANTAWAUKA DR

FENTON, MI 48430

06-32-627-090

MCCHESNEY, DAVID & MCCARTHY, CAITLI

16179 PINE LAKE FOREST DR

16179 PINE LAKE FOREST DR

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT:

CURRENT TENTATIVE 

AMOUNT YEAR:

PRIOR AMOUNT 

YEAR: 

CHANGE FROM 

PRIOR YEAR TO 

CURRENT YEAR

2025

2026

242,058

278,193

36,135

2. ASSESSED VALUE:

295,800

247,300

3. TENTATIVE EQUALIZATION FACTOR:

1.000

4. STATE EQUALIZED VALUE (SEV):

247,300

2025

% Exempt As "Homeowners Principal Residence":

100.00%

% Exempt As "MBT Industrial Personal":

.00%

.00%

% Exempt As "MBT Commercial Personal":

.00%

MONDAY MARCH 9, 2026: 9:00AM TO 5:00PM (LUNCH)12:00 TO 1:00 PM, TUESDAY MARCH 10, 2026: 2:00PM TO 8:00PM 

( BREAK) 5:00 PM TO 6:00 PM;WEDNESDAY MARCH 11, 2026: 2:00PM TO 8:00PM (BREAK) 5:00 PM TO 6:00 PM;THURSDAY 

MARCH 12, 2026; WORKSHOP ONLY MEETING (NO APPEALS)

**APPEALS BY APPOINTMENTS** WALK INS WILL BE ADJUSTED BETWEEN APPOINTMENTS. TO SCHEDULE AN 

APPOINTMENT WITH THE BOARD OF REVIEW, CALL THE ASSESSING OFFICE AT (810) 629-3445.

FENTON TOWNSHIP ENCOURAGES PROTESTS/PETITIONS FOR APPEAL TO SCHEDULE AN APPOINTMENT OR BY LETTER 

BY PROVIDING A DETAILED PROTEST EXPLANATION AND SUPPORTING DOCUMENTATION. PETITIONS AND SUPPORTING 

DOCUMENTATION MUST BE RECEIVED PRIOR TO (PREFERABLY THE DAY BEFORE) YOUR SCHEDULED APPOINTMENT SO 

THE INFORMATION MAY BE DELIVERED TO THE BOARD OF REVIEW MEMBERS AT YOUR APPOINTMENT.

Omitted Property

810-629-3445

JULIA L. WILSON

BOR@FENTONTOWNSHIP.ORG

UNIT 90 PINE LAKE FOREST CONDO (97) FR 06-32-200-009

BASEMENT FINISH BATH

401

401

Residential

25250

Page 2

ARCHIVED

Valuation Report

DB:

Fenton Twp 2026

07/15/2026

02:49 PM

Fireplaces

 Microwave 1 821 616 

 Garbage Disposal 1 366 274 

 Dishwasher 1 1,187 890 

Built-Ins

 Water Well, 200 Feet 1 12,293 9,220 

 Public Sewer 1 1,932 1,449 

Water/Sewer

 Common Wall: 1 Wall 1 -3,094 -2,320 

 Base Cost 744 45,161 33,871 

Class: BC Exterior: Siding Foundation: 42 Inch (Finished)

Garages

 WPP 120 4,493 3,370 

 CCP (1 Story) 90 3,557 2,668 

Porches

 2 Fixture Bath 1 4,543 3,407 

 3 Fixture Bath 2 13,562 10,171 

Plumbing

 Basement, Outside Entrance, Below Grade 1 3,926 2,944 

 Brick Veneer 440 8,945 6,709 

Exterior

 Basement Living Area 1200 64,932 48,699 

Other Additions/Adjustments

 Total: 461,838 346,377

1 Story Siding Overhang 29 

1 Story Siding Overhang 372 

1 Story Siding Basement 448 

2 Story Siding Basement 996 

Stories Exterior Foundation Size Cost New Depr. Cost 

Building Areas

Phy/Ab.Phy/Func/Econ/Comb. % Good=75/100/100/100/75

Ground Area = 1444 SF Floor Area = 2841 SF.

(11) Heating System: Forced Heat & Cool

 

Cost Est. for Res. Bldg: 1 Single Family TWO STY Cls BC Blt 1998

 Total Estimated Land Improvements True Cash Value = 12,527

D/W/P: 3.5 Concrete 7.80 1800 73 10,249

D/W/P: 3.5 Concrete 7.80 400 73 2,278

Description Rate Size % Good Cash Value

Land Improvement Cost Estimates

 97 Actual Front Feet, 0.32 Total Acres Total Est. Land Value = 64,700

<Site Value J> BLDG SITE 64700 64700 100 64,700

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 * Factors *

Land Value Estimates for Land Table 300.SWSUB

2026 CLERICAL REVIEW...ADD BASEMENT FINISH AND BATH

2022-SALES REVIEW CORRECTED SF

UNIT 90 PINE LAKE FOREST CONDO (97) FR

Page 3

ARCHIVED

Valu

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. 26-000898

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Fenton (GENESEE)

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

Julia

M.I. 

L

Last Name

Wilson

Firm Name (if any)

Charter Township of Fenton

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

12060 Mantawauka Dr

City or Town

Fenton

State

Michigan

ZIP Code

48430

Telephone Number

8106293445

E-mail Address

jwilson@fentontownship.org

 

 

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:

Property is assessed @ 50% of market value. Taxable value is calculated correctly with basement finish and bathroom added as new/additions, not previously 

assessed and valued with estimated depreciation equal to the home depreciation. Clerical review completed 2025 which discovered real tangible omitted 

property, could not determine when improvement was completed. Fenton Township policy under clerical review, omitted property discovered not on previous 

assessment roll is added as new and additions w depreciation of home for review year and moves forward as property owners are notified on the Assessment 

Change Notice for that up coming year in February. 

However, an assessor also has the option under a 154 petition to the State Tax Commission to add for current year and 2 years preceding. Fenton Township feels 

the policy of adding and moving forward is the fair option for the resident but retains the option to file the 154 petition. The sales review conducted in 2022 was 

for a calculation error of the 2 story portion of the home. The field inspector that conducted the review is no longer with the Township of Fenton and notes on 

record card indicate the square foot correction was a calculation error placed on the home when the home was constructed ( 1,068 s.f to 996 s.f). Without the 

field inspector employed with the Township I cannot verify how the information of error was brought to the Township's attention and can only assume no walk 

thru of the home was conducted or the basement finish would have been discovered at that time. It is the responsibility of the Assessing office to account for all 

property improvements in the Township. New/Additions for the newly discovered basement finish and bathroom (depreciated) was added to subject property 

legally and correctly after discovery as this improvement was not on the previous years assessment roll and record card.

 

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?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

 

 

Valuation Information:

Parcel Identification Number:

06-32-627-090

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

295800

Current Taxable Value as established by the Board of Review:

278193

What do you believe is the fair market value?

591600

What do you believe is the taxable

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Page 1

June 27, 2026 

 

Michigan Tax Tribunal 

Small Claims Division 

P.O. Box 30232 

Lansing, MI 48909 

 

Re: Response to Order of Default — MTT Docket No. 26-000898 

David McChesney v. Township of Fenton 

 

 

Dear Tribunal Clerk: 

 

I am writing in response to the Order of Default entered June 27, 2026 in the above-captioned 

matter. The Order noted that Petitioner did not submit a copy of the notice giving rise to the 

appeal, as required by TTR 279. I respectfully submit this filing to cure that default. 

Enclosed herewith, please find the following documents: 

 

1.​ 2026 Board of Review Decision (dated March 17, 2026) — Petition No. M47, Parcel 

06-32-627-090, reflecting the Board's denial of Petitioner's appeal and upholding the 

2026 omitted property assessment 

 

2.​ 2026 Notice of Assessment, Taxable Valuation, and Property Classification (Form 

L-4400) — the underlying notice issued by Charter Township of Fenton, reflecting the 

omitted property addition for "Basement Finish Bath" and the resulting increase in 

taxable value. 

 

These documents constitute the notices giving rise to this appeal. Petitioner respectfully 

requests that the Tribunal accept this submission as a timely cure of the default and that the 

case proceed on the merits. 

 

Please do not hesitate to contact me if any additional information is required. 

 

Respectfully submitted, 

 

 

David McChesney 

16179 Pine Lake Forest Dr 

Linden, MI 48451

Page 2

2026 BOARD OF REVIEW DECISION “7 

FROM 

CHARTER TOWNSHIP OF FENTON 

JULIA L. WILSON 

12060 MANTAWAUKA DR 

FENTON, MI 48430 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

MCCHESNEY, DAVID & MCCARTHY, 

on Suhel spond; 

16179 PINE LAKE FOREST DR 

Sed 

LINDEN MI 48451 

. 

16179 PINE LAKE FOREST 

UNIT 90 PINE LAKE FOREST CONDO (97) FR 06-32-200-009 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

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

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

06-32-627-090 

Petition 

#: M47 

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

Board of Review Comments 

PROPERLY ASSESSED OMMITTED PROPERTY ADDED ACCORDINLY DUE TO CLERICAL REVIEW OF NEIGHBORHOOD 211.53(B)(5E). 

BASEMENT FINISH WAS NOT ON ANY PREVIOUS ASSESSMENT (RECORD CARD) ROLLS. ASSESSOR CORRECTED RECORD CARD 

FOR 2026 FORWARD. HOWEVER ASSESSOR DOES HAV ETHE OPTION OF JULY OR DECEMBER BOR TO ADD FOR 2025 ALSO 154 

PETITION FOR 2024 AND 2025 TO ADD THE OMITTED PROPERTY. 

[2026 

ORIGINAL ASSESSED VALUE 

295,800 

[2026 

"BOARD OF REVIEW" ASSESSED VALUE 

295,800 

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

[2026 ORIGINAL TAXABLE VALUE 

278,193 

0 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

278,193 

2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

If you disagree with the decision of the Board of Review regarding the above decision, further appeal may be made to the Michigan Tax 

Tribunal by filing 

a PROPERTY TAX APPEAL PETITION FORM 

to the Michigan Tax Tribunal. Forms can be found at 

www.michigan.gov/taxtrib under appeal forms 

Deadline for filing to Tribunal is May 31 for Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial 

Personal and Utility Personal Property. 

Deadline to Tribunal is July 31 for Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property. 

Property Classification appeals ONLY may be appealed to the State Tax Commission: 

Michigan Tax Tribunal 

State Tax Commission 

P.O. Box 30232 

Classification Appeals 

Lansing, MI 48909 

P.0.Box 30471 

Lansing MI 48909

Page 3

| 

Michigan Department 

of Treasury, 

1019 (Rev. 10-25) 

THIS 

IS NOT A TAX BILL 

L-4400 

. 

x 

. 

gn 

= 

63 

7; 

Notice of Assessment, Taxable Valuation, and Property Classification 

a 

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 model assessment notice to be used by the local assessor. 

FROM CHARTER TOWNSHIP OF FENTON 

PARCEL IDENTIFICATION 

JULIA L. WILSON 

PARCEL NUMBER: 

06-32-627-090 

12060 MANTAWAUKA DR 

PROPERTY ADDRESS: 

FENTON, MI 

48430 

16179 PINE LAKE FOREST DR 

LINDEN, MI 48451 

SCHOOL DISTRICT CODE: 

25250 

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

EXEMPTIONS 

MCCHESNEY, DAVID & MCCARTHY, CAITLI 

9, Exempt 

As "Homeowners Principal Residence": 

100.00% 

16179 PINE LAKE FOREST DR 

% Exempt 

As

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: 26-000898

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

Party Filing Document 

Petitioner

Files

Document Type: Response to Order

Attachment File Name: Response to Order of Default - MTT Docket No 26-000898

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

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 McChesney,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000898

Township Of Fenton,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

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.i 

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:_______________________________

Entered: June 27, 2026

Patricia L. Halm, Tribunal Chair

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

i “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

Page 2

MTT Docket No. 26-000898

Page 2 of 2

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 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 McChesney,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000898

Township Of Fenton,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

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.ii 

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:_______________________________

Entered: June 27, 2026

Patricia L. Halm, Tribunal Chair

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

ii “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

Page 4

MTT

Page 5

STATE

Page 6

M

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

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

David

M.I.

Last Name

McChesney

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

16179 Pine Lake Forest Drive

City or Town

Linden

State

Michigan

ZIP Code

48451

Telephone Number

8105778547

E-mail Address

dm3294@gmail.com

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)

16179 Pine Lake Forest Drive

City or Town

Linden

County

Genesee

State

Michigan

ZIP Code

48451

Taxing Authority (City or Township)

Township Of Fenton (GENESEE)

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

Taxable Value Only (calculation)

Uncapping of Taxable Value

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

The Township added $29,600 in "New and Additions" to the 2026 taxable value, treating the property's finished walkout basement and bathroom as newly 

discovered "omitted property." This designation is improper. The finished basement predated Appellants' February 2022 purchase, as documented by three MLS 

listings spanning 2013–2022. The Township conducted a sales review of this property following the 2022 transfer, corrected the square footage, and still failed to 

capture the basement finish — a documented failure of assessor due diligence, not omitted property. The Township's own 2026 record card describes the action 

as a "clerical review," not new construction. The $29,600 addition accounts for the entire amount by which the 2026 taxable value exceeds the Proposal A cap. 

Appellants request removal of this addition and restoration of the properly capped 2026 taxable value of approximately $248,594 ($242,058 × IRM 1.027).

Jurisdictional Issues:

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

If Yes, check which Board of Review you attended: March

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

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

06-32-627-090

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

295800

Current Taxable Value as established by the Board of Review:

278193

What do you believe is the fair market value?

591600

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

295800

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

248594

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 McChesney

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.

The filing fee is based on the greater of 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.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

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

Yes

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

TAXPAYER'S BRIEF IN SUPPORT OF APPEAL 

Before the Fenton Township Board of Review 

 

IN THE MATTER OF: 

The 2026 Assessment of Real Property Located at 

16179 Pine Lake Forest Dr, Linden, MI 48451 

Parcel No. 06-32-627-090 

 

CASE DETAILS 

Appellant(s) 

David McChesney & Caitlin McCarthy 

Property Address 

16179 Pine Lake Forest Dr, Linden, MI 48451 

Parcel Number 

06-32-627-090 

Assessment Year 

2026 

Issue on Appeal 

Improper "Omitted Property" Designation — Basement Finish & Bath 

Assessed Value (2026) 

$295,800 (incl. $29,600 "New and Additions") 

Taxable Value (2026) 

$278,193 (vs. $242,058 in 2025) 

Properly Capped TV (2026) ~$248,594 ($242,058 × IRM 1.027) 

Excess Over Cap 

~$29,599 — attributable entirely to the disputed addition 

Date of Hearing 

Wednesday, March 11, 2026 at: 4:45 p.m. 

 

I. INTRODUCTION AND RELIEF REQUESTED 

Appellants David McChesney and Caitlin McCarthy respectfully petition this Board to remove 

the $29,600 "New and Additions" adjustment from the 2026 taxable value calculation for Parcel 

06-32-627-090, and to restore the taxable value to the amount properly calculated under 

Proposal A's annual cap. 

The Township assessed the 2026 taxable value by treating the property's finished walkout 

basement — including a full bathroom — as newly discovered "omitted property," thereby 

bypassing Proposal A's annual cap on taxable value increases. This designation is legally and 

factually incorrect for four independent reasons:

Page 2

●​ The finished basement and bathroom existed prior to Appellants' February 15, 2022 

purchase, as proven by multiple publicly-available MLS listings dating to 2013; 

●​ The taxable value was fully uncapped in 2023 following the 2022 transfer of 

ownership, and the 2023 State Equalized Value of $223,600 should have already 

reflected all existing improvements; 

●​ The Township's characterization of the assessor's failure to capture an existing, 

publicly-documented improvement as "omitted property" is legally improper — this is 

an assessor error, not an omission of newly-constructed property, and it cannot be 

used to effectuate a second, retroactive uncapping event. 

 

II. STATEMENT OF FACTS 

A. The Finished Basement Predates Appellants' Ownership 

The walkout lower level of this property has been finished and fully functional for at least 

twelve years. All three prior MLS sales listings for this property — spanning 2013, 2020, and 

2022 — explicitly describe, in detail, the finished basement with bedrooms/office rooms, a full 

bathroom, a family room, and a wet bar with wine/beverage refrigerator and cabinetry: 

●​ 2013 MLS Listing (sale price $248,000): Described a "finished walkout lower level" 

with a "large family room, wet bar w/ bar fridge & wine cooler, [and] 2 private offices 

(15x12 & 14x12)." 

●​ 2020 MLS Listing (sale price $347,100): Described an "incredible walk-out lower 

[that] features two large rooms that have functioned as bedrooms, home office or 

craft/exercise room, full bath & huge storage area. Spacious lower family room 

complete w/ wet-bar." 

●​ 2022 MLS Listing (sale price $450,000): Described a finished basement with "two 

large rooms," "full bath," "huge storage area," and "family room with wet bar." The 

listing also noted "Basement renovation is nearing completion," referring to a 

cosmetic refresh — not the original finishing of a previously unfinished space. 

Appellants purchased the property on February 15, 2022. They did not finish the basement; 

they bought a home that already had a finished basement. No building permits for basement 

finishing have ever been pulled on this property, which is consistent with the basement having 

been completed well before any current records. 

B. The 2022 Sale Triggered a Full Uncapping in 2023 

Under MCL 211.27a(3), the year following a transfer of ownership, a property's taxable value is 

uncapped and set equal to the State Equalized Value (SEV). The 2022 sale to Appellants 

triggered exactly this process:

Page 3

Year 

SEV (Assessed Value) 

Taxable Value 

Notes 

2021 

$163,800 

$145,773 

Capped — prior owners 

2022 

$170,500 

$167,965 

Sale to Appellants (2/15/22) 

2023 

$223,600 

$223,600 

UNCAPPED — equals SEV after 2022 sale 

2024 

$242,900 

$234,780 

Capped; inflation limit applied 

2025 

$247,300 

$242,058 

Capped; inflation limit applied 

2026 

$295,800 

$278,193 

Disputed — $29,600 "New/Additions" added 

 

In 2023, the taxable value was properly set at $223,600 — equal to the SEV — reflecting the 

Township assessor's determination of the full True Cash Value of the property (including all 

existing improvements)

Page 4

hea

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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 McChesney,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000898

Township Of Fenton,

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 27, 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 McChesney,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000898

Township Of Fenton,

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 27, 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 McChesney,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000898

Township Of Fenton,

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,

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

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

David

M.I.

Last Name

McChesney

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

16179 Pine Lake Forest Drive

City or Town

Linden

State

Michigan

ZIP Code

48451

Telephone Number

8105778547

E-mail Address

dm3294@gmail.com

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)

16179 Pine Lake Forest Drive

City or Town

Linden

County

Genesee

State

Michigan

ZIP Code

48451

Taxing Authority (City or Township)

Township Of Fenton (GENESEE)

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

Taxable Value Only (calculation)

Uncapping of Taxable Value

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

The Township added $29,600 in "New and Additions" to the 2026 taxable value, treating the property's finished walkout basement and bathroom as newly 

discovered "omitted property." This designation is improper. The finished basement predated Appellants' February 2022 purchase, as documented by three MLS 

listings spanning 2013–2022. The Township conducted a sales review of this property following the 2022 transfer, corrected the square footage, and still failed to 

capture the basement finish — a documented failure of assessor due diligence, not omitted property. The Township's own 2026 record card describes the action 

as a "clerical review," not new construction. The $29,600 addition accounts for the entire amount by which the 2026 taxable value exceeds the Proposal A cap. 

Appellants request removal of this addition and restoration of the properly capped 2026 taxable value of approximately $248,594 ($242,058 × IRM 1.027).

Jurisdictional Issues:

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

If Yes, check which Board of Review you attended: March

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

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

06-32-627-090

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

295800

Current Taxable Value as established by the Board of Review:

278193

What do you believe is the fair market value?

591600

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

295800

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

248594

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 McChesney

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.

The filing fee is based on the greater of 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.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

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

Yes

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.