David Turner, Petitioner V Township Of Buchanan, Respondent

Page 1

RECEIVED 

DEC 1 0 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

* GRETGHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Donrid 

Tene Re 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.3 5-00 30717 

UT 

N\ 

Duran 

COWRA 

| 

Respondent(s) 

| 

MOTION FOR RECONSIDERATION PCE 

9 

1 

1. 

| wish this Tribunal to reconsider Roa 30M oy VIVRE 

- 

2. 

Good cause exists to grant reconsideration because: 

FE aan 

Fok Walk 

Z Sound old tn 

July ho 

St W 

ve Wr on Sik. Aeied 

Ag So 

HA 

Me, Tre ROUSE fused Yo aes 

RY 9 ond 

og HN & NE, Indy 

od Fre XQunSnip 

5 

Ale one. \ 

2 io) 

use Se 

= ey 

RIAN A 

oahec) Sm 

Py COP wo Hes 

, 

3. 

1 ask this Tribunal to grant my request for re onside 

tion. 

pia 7. ee 

Parly/Representative (sign here) 

oid urn g 

[Print/type name of person signing] 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

32) sqas 

Nw 

ow

Page 2

Sor” 

SEN 

Michigan Department of Treasury 

q 

5107 (12-13) 

State Tax Commission Affidavit for Disabled Veterans Exemption 

Issued under authority of Public Act 161 of 2013, MCL 211.7b. Filing Is mandatory. 

instructions: This form Is to be used to apply for an exemption of property taxes under MCL 211.7b, for real properly used and owned as a homestead by 

. adisabled veteran who was discharged from the armed forces of the United States under honorable conditions or his or her unremarried surviving spouse, 

The property owner, or his or her legat designee, must annually file the Affidavit with the supervisor or assessing officer any time after December 31 and 

before, or until the conclusion of, the December Board of Review. 

OWNER INFORMATION (Enter information for the disabled veteran or unremarried surviving spouse) 

Owner's Name 

Owner's Telephone Number 

Dow :] amprot 

AQ-197- 3982 

Tien 

casio DWE Geos WN 

State 

ZIP Code 

ity 

. 

Buchanan 

or 

Uso 

LEGAL DESIGNEE INFORMATION (Complete if applicable) 

Legal Designee Name 

Daytime Telephone Number 

Mailing Address 

City 

State 

ZIP Code 

HOMESTEAD PROPERTY INFORMATION (Enter information for the property inwhich the exemption is being claimed) 

voc or Village (Check the appropriate box and provide the name) 

1 City 

[HA founship 

I] Village 

uhanen, 

nty 

. 

e of the ne Schoo! District 

\ 

CAN 

uthoan 

( 

rountiy 

Parcel Identification Number _. 

Date the Property was Acquired (MM/DD/YY 

YY) 

W-Ol~ 0033-13-00 

“TG ole Addres; 

> 

MN 0CuSSin 

Vem) 

State 

ZIP Code 

EA. 

[Nal 

ySi0™1 

ACKNOWLEDGEMENT (Check all boxes that apply) 

[ham a disabled veteran, or the egal designee of the disabled veteran, who was discharged under honorable conditions from the armed forces of 

the United States of America with a service connected disability. 

1 am the unremarried surviving spouse, or the legal designee of the unremarried surviving spouse, of a disabled veteran who was discharged 

under honorable conditions from the armed forces of the United States of America with a service connected disability. 

J 1am a Michigan resident. 

7] 1 own the property in which the exemption is being claimed and it is used as my homestead. Homestead is generally defined as any dwelling with 

its land and buildings where a family makes its home. 

AFFIRMATION OF ELIGIBILITY (Check the appropriate box and provide a copy of the required documentation) 

[Corfe disabled veteran has been determined by the United States Depariment of Veterans Affairs to be permanently and totally disabled as a result 

of military service and entilled to veterans’ benefits at the 100% rate (must attach a copy of ihe letter from the U.S. Department of Veterans Affairs). 

1 The disabled

Page 3

D

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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 Turner, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003077 

 

Buchanan Township, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

ORDER DENYING PETITIONER’S MOTION FOR RECONSIDERATION 

 

On December 5, 2025, Petitioner filed a motion requesting that the Tribunal reconsider 

the Order of Dismissal (order) entered in this case on December 3, 2025. In the motion, 

Petitioner states that they learned in July that the 2024 form was not accepted. They 

sought to file it, but it was rejected at that time. 

 

The Tribunal has considered the motion and the case file and finds that Petitioner has 

failed to demonstrate a palpable error relative to the Order of Dismissal that misled the 

Tribunal and the parties and that would have resulted in a different disposition if the 

error was corrected.1 The Tribunal properly concluded that it has no authority over 

Petitioner’s appeal because Petitioner is not appealing the denial of a Board of Review 

decision as required by MCL 211.7b. Although Petitioner contends that Respondent 

erred in its failure to act on Petitioner’s 2024 exemption submission, the Michigan 

Supreme Court recently reaffirmed that the Tribunal lacks any equitable authority to 

assume jurisdiction in cases presenting potential due-process violations when the 

statutory requirements for filing an appeal under MCL 205.735a have not been met, and 

that jurisdiction in such cases may only be vested upon the Tribunal by a judicial body 

with powers of equity.2 

 

Further, Petitioner did not file a Motion to Set Aside default and proof of service of that 

motion as required by the Tribunal’s November 5, 2025 order. 

 

Therefore, 

 

IT IS ORDERED that Petitioner’s Motion for Reconsideration is DENIED. 

 

This order resolves all pending claims in this matter and closes this case. 

 

1 See MCR 2.119(F)(3). A palpable error is one that is “easily perceptible, plain, obvious, readily visible, 

noticeable, patent, distinct, or manifest.” Luckow v Luckow, 291 Mich App 417, 426 (2011) (quotation 

marks and citation omitted). 

2 Sixarp, LLC v Byron Twp, __Mich__ (2025). See also Federal-Mogul Corp v Dep’t of Treasury, 161 

Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 253 Mich App 538 (2002), and VanderWerp v 

Plainfield Twp, 278 Mich App 624 (2008), noting that the Tribunal’s powers are limited to those authorized 

by statute and do not include powers of equity.

Page 2

MTT Docket No. 25-003077 

Page 2 of 2 

 

APPEAL RIGHTS 

 

If you disagree with the final decision in this case, you may file a claim of appeal with 

the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final 

decision, it is an “appeal of right.” If the claim is filed more than 21 days after the entry 

of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be 

filed with the Tribunal to certify the record on appeal. There is no certification fee. 

 

 

Entered: December 18, 2025 

 

By _______________________________ 

bw 

 

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 

DEC 1 0 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

* GRETGHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Donrid 

Tene Re 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.3 5-00 30717 

UT 

N\ 

Duran 

COWRA 

| 

Respondent(s) 

| 

MOTION FOR RECONSIDERATION PCE 

9 

1 

1. 

| wish this Tribunal to reconsider Roa 30M oy VIVRE 

- 

2. 

Good cause exists to grant reconsideration because: 

FE aan 

Fok Walk 

Z Sound old tn 

July ho 

St W 

ve Wr on Sik. Aeied 

Ag So 

HA 

Me, Tre ROUSE fused Yo aes 

RY 9 ond 

og HN & NE, Indy 

od Fre XQunSnip 

5 

Ale one. \ 

2 io) 

use Se 

= ey 

RIAN A 

oahec) Sm 

Py COP wo Hes 

, 

3. 

1 ask this Tribunal to grant my request for re onside 

tion. 

pia 7. ee 

Parly/Representative (sign here) 

oid urn g 

[Print/type name of person signing] 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

32) sqas 

Nw 

ow

Page 2

Sor” 

SEN 

Michigan Department of Treasury 

q 

5107 (12-13) 

State Tax Commission Affidavit for Disabled Veterans Exemption 

Issued under authority of Public Act 161 of 2013, MCL 211.7b. Filing Is mandatory. 

instructions: This form Is to be used to apply for an exemption of property taxes under MCL 211.7b, for real properly used and owned as a homestead by 

. adisabled veteran who was discharged from the armed forces of the United States under honorable conditions or his or her unremarried surviving spouse, 

The property owner, or his or her legat designee, must annually file the Affidavit with the supervisor or assessing officer any time after December 31 and 

before, or until the conclusion of, the December Board of Review. 

OWNER INFORMATION (Enter information for the disabled veteran or unremarried surviving spouse) 

Owner's Name 

Owner's Telephone Number 

Dow :] amprot 

AQ-197- 3982 

Tien 

casio DWE Geos WN 

State 

ZIP Code 

ity 

. 

Buchanan 

or 

Uso 

LEGAL DESIGNEE INFORMATION (Complete if applicable) 

Legal Designee Name 

Daytime Telephone Number 

Mailing Address 

City 

State 

ZIP Code 

HOMESTEAD PROPERTY INFORMATION (Enter information for the property inwhich the exemption is being claimed) 

voc or Village (Check the appropriate box and provide the name) 

1 City 

[HA founship 

I] Village 

uhanen, 

nty 

. 

e of the ne Schoo! District 

\ 

CAN 

uthoan 

( 

rountiy 

Parcel Identification Number _. 

Date the Property was Acquired (MM/DD/YY 

YY) 

W-Ol~ 0033-13-00 

“TG ole Addres; 

> 

MN 0CuSSin 

Vem) 

State 

ZIP Code 

EA. 

[Nal 

ySi0™1 

ACKNOWLEDGEMENT (Check all boxes that apply) 

[ham a disabled veteran, or the egal designee of the disabled veteran, who was discharged under honorable conditions from the armed forces of 

the United States of America with a service connected disability. 

1 am the unremarried surviving spouse, or the legal designee of the unremarried surviving spouse, of a disabled veteran who was discharged 

under honorable conditions from the armed forces of the United States of America with a service connected disability. 

J 1am a Michigan resident. 

7] 1 own the property in which the exemption is being claimed and it is used as my homestead. Homestead is generally defined as any dwelling with 

its land and buildings where a family makes its home. 

AFFIRMATION OF ELIGIBILITY (Check the appropriate box and provide a copy of the required documentation) 

[Corfe disabled veteran has been determined by the United States Depariment of Veterans Affairs to be permanently and totally disabled as a result 

of military service and entilled to veterans’ benefits at the 100% rate (must attach a copy of ihe letter from the U.S. Department of Veterans Affairs). 

1 The disabled

Page 3

D

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 Turner, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003077 

 

Buchanan Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER SETTING ASIDE RESPONDENT’S DEFAULT 

 

ORDER OF DISMISSAL 

 

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

default on October 7, 2025, because Petitioner did not file a copy of the notice giving 

rise to the appeal, i.e. Disabled Veterans Exemption denial notice. On October 11, 

2025, Respondent filed their answer yet failed to fully complete the answer form. On 

November 5, 2025, the Tribunal issued an order holding Respondent in default and 

extended the time for Petitioner to cure the default by an additional 14 days. On 

November 7, 2025, Respondent filed a completed answer form and thus complied with 

the Tribunal’s orders as required by TTR 237. As such, the Tribunal finds good cause 

to set aside Respondent’s default. However, Petitioner failed to respond and has not 

complied with either order, and the latter stated that “failure to comply with this Order 

may result in the dismissal of the case” and referenced Grimm v Dep’t of Treasury.1 In 

Grimm, the Michigan Court of Appeals summarized factors that the Tribunal should 

consider before imposing the sanction of dismissal. Those factors are: 

 

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) the 

degree of compliance with other parts of the court's orders; (6) attempts to 

cure the defect; and (7) whether a lesser sanction would better serve the 

interests of justice.2 

 

Here, Petitioner’s failure to comply with multiple orders has established a history of 

deliberate delay. As a result, after giving careful consideration to the factors involved 

and considering all options in determining what sanction is just and proper, the Tribunal 

finds that dismissal is appropriate, and a lesser sanction would not be appropriate in 

light of Petitioner’s history of noncompliance in this case. Therefore, 

 

IT IS ORDERED Respondent’s default is SET ASIDE. 

 

1 Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

2 Id. at 149.

Page 2

MTT Docket No. 25-003077 

Page 2 of 2 

 

IT IS FURTHER ORDERED that this case is DISMISSED. 

 

This order resolves all pending claims in this matter and closes this case. 

 

APPEAL RIGHTS 

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

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

Appeals. 

 

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

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

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

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

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

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

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

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

if so, there is no filing fee. You are

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 Turner, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003077 

 

Buchanan Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER SETTING ASIDE RESPONDENT’S DEFAULT 

 

ORDER OF DISMISSAL 

 

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

default on October 7, 2025, because Petitioner did not file a copy of the notice giving 

rise to the appeal, i.e. Disabled Veterans Exemption denial notice. On October 11, 

2025, Respondent filed their answer yet failed to fully complete the answer form. On 

November 5, 2025, the Tribunal issued an order holding Respondent in default and 

extended the time for Petitioner to cure the default by an additional 14 days. On 

November 7, 2025, Respondent filed a completed answer form and thus complied with 

the Tribunal’s orders as required by TTR 237. As such, the Tribunal finds good cause 

to set aside Respondent’s default. However, Petitioner failed to respond and has not 

complied with either order, and the latter stated that “failure to comply with this Order 

may result in the dismissal of the case” and referenced Grimm v Dep’t of Treasury.1 In 

Grimm, the Michigan Court of Appeals summarized factors that the Tribunal should 

consider before imposing the sanction of dismissal. Those factors are: 

 

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) the 

degree of compliance with other parts of the court's orders; (6) attempts to 

cure the defect; and (7) whether a lesser sanction would better serve the 

interests of justice.2 

 

Here, Petitioner’s failure to comply with multiple orders has established a history of 

deliberate delay. As a result, after giving careful consideration to the factors involved 

and considering all options in determining what sanction is just and proper, the Tribunal 

finds that dismissal is appropriate, and a lesser sanction would not be appropriate in 

light of Petitioner’s history of noncompliance in this case. Therefore, 

 

IT IS ORDERED Respondent’s default is SET ASIDE. 

 

1 Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

2 Id. at 149.

Page 2

MTT Docket No. 25-003077 

Page 2 of 2 

 

IT IS FURTHER ORDERED that this case is DISMISSED. 

 

This order resolves all pending claims in this matter and closes this case. 

 

APPEAL RIGHTS 

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

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

Appeals. 

 

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

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

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

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

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

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

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

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

if so, there is no filing fee. You are

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 

AIT 

eran 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

NOV 13 2025 

MICHIGAN TAX TRIBUNAL 

MARLON I. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25:003077 

Section 1: Respondent’s Contact information 

First Name 

M.L 

Last Name 

Township of Buchanan 

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

15235 N Main Street 

City or Town 

State 

ZIP Code 

Buchanan 

Mi 

49107 

Telephone Number 2 69-6 95-6442 

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

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

First Name 

ML 

Last Name 

Malinda 

A 

Cole-Crocker 

Firm Name {if any) 

Mailing Address {No., Street, P.O. Box or Rural Route} 

15235 N Main Street 

City or Town 

State 

ZIP Code 

Buchanan 

M! 

49107 

Telephone Number 269-695-6442 

Email Address (do not enter uniess you want MTT to send all correspondence via emali) 

Section 3: Subject Property Information 

vi} Yes 

O No 

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

(} Yes 

[] No 

[wi] Not Applicable 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another,

Page 2

i 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Petitioner did not apply or file form 5107 "Affidavit for Disabled Veterans Exemption" along with 

supporting documentation in 2024. 

Petitioner's wife did call in July of 2025. 

She stated that because their tax bill displayed 

"PROPERTY PRE: 

100" she must have misunderstood that to mean the Disabled Veterans 

Exemption had been applied for and granted for the 2024 tax year. 

Petitioner then discovered 

that the 2025 Disabled Veterans Exemption had not yet been applied for. Petitioner then applied 

for the 2025 Disabled Veterans Exemption and was approved. 

The form 5107 submitted by the petitioner as supporting evidence for this 2024 appeal was 

never received at the Township. 

Once again, the petitioner did not file the form 5107 "Affidavit for Disabled Veterans Exemption” 

along with supporting documentation in 2024. An exemption was not applied for; therefore, an 

exemption was never denied. 

This was not a clerical error or a mutual mistake of fact. The 

exemption was not applied for in 2024. 

Section 5: Jurisdictional Issues 

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

Did Petitioner protest the assessment at a Board of Review (BOR)? [i] Yes 

[¥] No 

if yes, check which BOR Petitioner attended: [ March 

0 July 

[} December 

if no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [] Yes 

0 No 

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

If the July or December BOR revised the assessment(s) at issue, did it have authority? [a] Yes 

0 No 

If yes, cite the Board's authority. 

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

[vi] No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[| Yes 

[vi] No 

If so, what is the issue date? 

IF PETITIONER 1S APPEALING THE UNCAPPING OF TAXABLE VALUE

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? 0 Yes 

[wi] No 

If Yes, check which BOR Petitioner attended: Od March 

0 July 

[| December 

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

IF PETITIONER 1S APPEALING

Page 4

G

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

V5 

exes 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

GRETCHEN WHITMER 

GOVERNOR 

RECEIVED 

NOV 1 2 2025 

MICHIGAN TAX TRIBUNAL 

MARLON 1. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

MTT DOCKET NO. 25003077 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Section 1: Respondent’s Contact Information 

First Name 

M.L 

Township of Buchanan 

Last Name 

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

15235 N Main Street 

City or Town 

Buchanan 

State 

Mi 

ZIP Code 

49107 

Tetephone Number 269-695-6442 

Email Address (do not enter unless you want MTT to send all correspondence via emall} 

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

First Name 

M.I. 

Malinda 

A 

Last Name 

Cole-Crocker 

Firm Name {if any} 

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

15235 N Main Strest 

City or Town 

Buchanan 

State 

Mi 

ZIP Code 

49107 

Telephone Number 269-695-6442 

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

Section 3: Subject Property Information 

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

vi} Yes 

[} No 

Are the parcels listed by Petitioner contiguous or adjoining? 

[] Yes 

if not, list which parcels adjoin one another. 

a No 

[7] Not Applicable

Page 2

g 

. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Petitioner did not apply or file form 5107 "Affidavit for Disabled Veterans Exemption" along with 

supporting documentation in 2024. 

Petitioner's wife did call in July of 2025. 

She stated that because their tax bill displayed 

"PROPERTY PRE: 

100" she must have misunderstood that to mean the Disabled Veterans 

Exemption had been applied for and granted for the 2024 tax year. 

Petitioner then discovered 

that the 2025 Disabled Veterans Exemption had not yet been applied for. 

Petitioner then applied 

for the 2025 Disabled Veterans Exemption and was approved. 

The form 5107 submitted by the petitioner as supporting evidence for this 2024 appeal was 

never received at the Township. 

Once again, the petitioner did not file the form 5107 "Affidavit for Disabled Veterans Exemption" 

along with supporting documentation in 2024. An exemption was not applied for; therefore, an 

exemption was never denied. 

This was not a clerical error or a mutual mistake of fact. The 

exemption was not applied for in 2024. 

Section 5: Jurisdictional Issues 

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

Did Petitioner protest the assessment at a Board of Review (BOR)? [a] Yes 

[#)] No 

If yes, check which BOR Petitioner attended: 0 March 

0 July 

[} December 

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

[1] No 

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

If the July or December BOR revised the assessment(s) at issue, did it have authority? [Hi] Yes 

[| No 

If yes, cite the Board's authority. 

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

[wi] No 

If yes, explain 

Is Petitioner appeating from a State Tax Commission Order? 

[Hl] Yes 

wi} No 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

Page 3

oy, 

£ E 

. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? 0 Yes 

A No 

If Yes, check which BOR Petitioner attended: [1 March 

[J July 

[[] December 

List the date the BOR denied Petitioner's Poverty

Page 4

GRAND

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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 Turner,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003077

Township Of Buchanan,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

will be published.

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

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

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

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

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

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

Page 2

MTT Docket No. 25-003077

Page 2 of 6

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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

Page 3

STA

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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 Turner, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003077 

 

Buchanan Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

ORDER HOLDING RESPONDENT IN DEFAULT 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Petitioner in default on October 7, 2025, because Petitioner failed to file a copy 

of the notice giving rise to the appeal, i.e., Disabled Veterans Exemption denial notice.1 

Petitioner was required to cure the default by filing a copy of the notice within 14 days. 

Petitioner has had ample time to comply, yet has failed to respond or submit the 

required filings. Though the Tribunal finds an extension of time to cure the default 

appropriate, Petitioner’s failure to comply with Tribunal orders and its Rules of Practice 

and Procedure has established a history of deliberate delay that would justify dismissal 

of the case for failure to timely comply with this order.2 

 

Further, the Tribunal finds that Respondent filed an answer on October 11, 2025, 

however Respondent failed to properly complete the answer form.3 Respondent must 

complete the answer by providing all information required by each applicable section, 

specifically section 2, and return the completed answer within 14 days of the entry of 

this order.4 

 

Therefore, 

 

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file a copy of the Disabled Veterans Exemption denial notice, (2) file a 

Motion to Set Aside Default, and (3) file proof the motion was served on Respondent. 

The foregoing must be filed with the Tribunal within 14 days of the entry of this order.5 

 

1 The order further stated, “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 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

3 TTR 281. 

4 Information on Tribunal rules can be found on our website at www.michigan.gov/taxtrib 

5 “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

Page 2

MTT Docket No. 25-003077 

Page 2 of 2 

 

Failure to comply with this order may result in the dismissal of the case, as provided by 

TTR 237.6 

 

IT IS FURTHER ORDERED that Respondent is held in DEFAULT. 

 

IT IS FURTHER ORDERED that Respondent shall cure the default, by filing a 

completed Small Claims answer form, within 14 days of the entry of this order. 

 

Failure to comply with this order will result in Respondent being required to file a motion 

to set aside the default. 

 

 

 

Entered: November 5, 2025 

 

 

By _____________________________ 

kac 

 

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 

 

 

 

 

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

commercial delivery service is

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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 Turner, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003077 

 

Buchanan Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

ORDER HOLDING RESPONDENT IN DEFAULT 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Petitioner in default on October 7, 2025, because Petitioner failed to file a copy 

of the notice giving rise to the appeal, i.e., Disabled Veterans Exemption denial notice.1 

Petitioner was required to cure the default by filing a copy of the notice within 14 days. 

Petitioner has had ample time to comply, yet has failed to respond or submit the 

required filings. Though the Tribunal finds an extension of time to cure the default 

appropriate, Petitioner’s failure to comply with Tribunal orders and its Rules of Practice 

and Procedure has established a history of deliberate delay that would justify dismissal 

of the case for failure to timely comply with this order.2 

 

Further, the Tribunal finds that Respondent filed an answer on October 11, 2025, 

however Respondent failed to properly complete the answer form.3 Respondent must 

complete the answer by providing all information required by each applicable section, 

specifically section 2, and return the completed answer within 14 days of the entry of 

this order.4 

 

Therefore, 

 

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file a copy of the Disabled Veterans Exemption denial notice, (2) file a 

Motion to Set Aside Default, and (3) file proof the motion was served on Respondent. 

The foregoing must be filed with the Tribunal within 14 days of the entry of this order.5 

 

1 The order further stated, “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 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

3 TTR 281. 

4 Information on Tribunal rules can be found on our website at www.michigan.gov/taxtrib 

5 “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

Page 2

MTT Docket No. 25-003077 

Page 2 of 2 

 

Failure to comply with this order may result in the dismissal of the case, as provided by 

TTR 237.6 

 

IT IS FURTHER ORDERED that Respondent is held in DEFAULT. 

 

IT IS FURTHER ORDERED that Respondent shall cure the default, by filing a 

completed Small Claims answer form, within 14 days of the entry of this order. 

 

Failure to comply with this order will result in Respondent being required to file a motion 

to set aside the default. 

 

 

 

Entered: November 5, 2025 

 

 

By _____________________________ 

kac 

 

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 

 

 

 

 

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

commercial delivery service is

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Page 1

RECEIVED 

0CT 16 2025 

MICHIGAR TAX TRIBUNAL 

a 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO, 25-003077 

Section 1: Respondent’s Contact Information 

First Name 

ML 

Last Name 

Township of Buchanan 

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

15235 N Main Street 

City or Town 

State 

ZIP Code 

Buchanan 

M 

ore 

Telephone Number 269-6 95-6442 

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

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

] 

First Name 

Mm. 

Last Name 

Firm Name (if any} 

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

City or Town 

State 

ZiP Code 

Telephone Number 

Email Address (do not enter untess you want MTT to send aif correspondence via email) 

Section 3: Subject Property Information 

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

Yes 

[} No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

0 Yes 

0 No 

Not Applicable

Page 2

) 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Petitioner did not apply or file form 5107 "Affidavit for Disabled Veterans Exemption” along with 

supporting documentation in 2024. 

Petitioner's wife did call in July of 2025. 

She stated that because their tax bill displayed 

"PROPERTY PRE: 

100" she must have misunderstood that to mean the Disabled Veterans 

Exemption had been applied for and granted for the 2024 tax year, 

Petitioner then discovered 

that the 2025 Disabled Veterans Exemption had not yet been applied for. 

Petitioner then applied 

for the 2025 Disabled Veterans Exemption and was approved. 

The form 5107 submitted by the petitioner as supporting evidence for this 2024 appeal was 

never received at the Township. 

Once again, the petitioner did not file the form 5107 "Affidavit for Disabled Veterans Exemption" 

along with supporting documentation in 2024. An exemption was not applied for; therefore, an 

exemption was never denied. 

This was not a clerical error or a mutual mistake of fact. The 

exemption was not applied for in 2024. 

Section 5: Jurisdictional Issues 

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

Did Petitioner protest the assessment at a Board of Review (BOR)? [mi] Yes 

M'no 

if yes, check which BOR Petitioner attended: 0 March 

[| July 

[Ml] December 

if no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [| Yes 

[| No 

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

If the July or December BOR revised the assessment(s) at issue, did it have authority? [i] Yes 

[m] No 

If yes, cite the Board's authority. 

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

[Hl] No 

If yes, explain 

Is Petitioner appeating from a State Tax Commission Order? 

[Ives 

Ono 

if so, what is the issue date?

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at 

a BOR? [| Yes 

No 

If Yes, check which BOR Petitioner attended: [| March 

[W] July 

O December 

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

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at

Page 4

BU

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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 Turner,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003077

Township Of Buchanan,

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: October 7, 2025

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 

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.

Page 2

MTT Docket No. 25-003077

Page 2 of 4

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 Turner,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003077

Township Of Buchanan,

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

Page 4

MT

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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

Turner

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

14862 Moccasin Trail

City or Town

Buchanan

State

Michigan

ZIP Code

49107

Telephone Number

2693622289

Fax Number

E-mail Address

turnerd88@yahoo.com

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

First Name

Jennifer

M.I.

Last Name

Turner

Firm Name (if any)

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

14862 Moccasin Trail

City or Town

Buchanan

State

Michigan

ZIP Code

49107

Telephone Number

269-697-3282

Fax Number

E-mail Address 

turnerd88@yahoo.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

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

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

14862 Moccasin Trail

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Buchanan

Michigan

49107

Taxing Authority (City or Township)

Township Of Buchanan (BERRIEN)

County 

Berrien

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

Disabled Veterans Exemption

 

Section 5: Explain the Reason for this Appeal

I have been receiving the disabled veteran exemption for over a decade. In the past if there has been a problem the assessor has contacted my wife. This time we saw 

the mail with EXEMPT in the top corner and it appeared to be completed. 

We did not find out until our escrow skyrocketed and saw the mortgage company had paid this. When we contacted the township, we were told by the assessor, "I 

am not required to contact you. My personal life has been taking a lot of my time". 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2024

Did you protest the assessment at a Board of Review (BOR)? No

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

If No, check the applicable reason(s):

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

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: 

Classification of Property:

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:

Current Taxable Value as established by the BOR:

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

 

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

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

Page 4

STATE

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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 Turner,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003077

Township Of Buchanan,

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: October 7, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

David Turner,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003077

Township Of Buchanan,

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: October 7, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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.

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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

Turner

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

14862 Moccasin Trail

City or Town

Buchanan

State

Michigan

ZIP Code

49107

Telephone Number

2693622289

Fax Number

E-mail Address

turnerd88@yahoo.com

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

First Name

Jennifer

M.I.

Last Name

Turner

Firm Name (if any)

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

14862 Moccasin Trail

City or Town

Buchanan

State

Michigan

ZIP Code

49107

Telephone Number

269-697-3282

Fax Number

E-mail Address 

turnerd88@yahoo.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

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

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

14862 Moccasin Trail

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Buchanan

Michigan

49107

Taxing Authority (City or Township)

Township Of Buchanan (BERRIEN)

County 

Berrien

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

Disabled Veterans Exemption

 

Section 5: Explain the Reason for this Appeal

I have been receiving the disabled veteran exemption for over a decade. In the past if there has been a problem the assessor has contacted my wife. This time we saw 

the mail with EXEMPT in the top corner and it appeared to be completed. 

We did not find out until our escrow skyrocketed and saw the mortgage company had paid this. When we contacted the township, we were told by the assessor, "I 

am not required to contact you. My personal life has been taking a lot of my time". 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2024

Did you protest the assessment at a Board of Review (BOR)? No

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

If No, check the applicable reason(s):

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

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: 

Classification of Property:

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:

Current Taxable Value as established by the BOR:

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

 

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

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

Page 4

STATE

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.