David Wlodarczyk Petitioner V Township Of Chikaming Respondent

Page 1

04/06/2026 05:59 PM

 2026 BOARD OF REVIEW DECISION



 FROM



 CHIKAMING TOWNSHIP ASSESSOR



 13535 RED ARROW HIGHWAY

 HARBERT, M149115



 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL PROPERTY IDENTIFICATION: (Parcel Code required. Property address

 and legal description optional.):

 07-0030-0001-00-6 8901 UNION PIER RD



 SEVENTY TWO ESTATES CO

 18133 AUTUMN RIDGE DRIVE

 ORLAND PARK, IL 60467 COM AT SE COR OF SEC 30 T7S R20W TH N 265'TH W 147TH

 S$ 265'TH E 147'TO BEG



 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 07-0030-0001-00-6

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



 Board of Review Comments



 BRING TO FAIR MARKET



[2026 ORIGINAL ASSESSED VALUE 215,600



[2026 "BOARD OF REVIEW" ASSESSED VALUE 150,000



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

[2026 ORIGINAL TAXABLE VALUE 215,600



[2026 "BOARD OF REVIEW" TAXABLE VALUE 150,000 |



[2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 0.0000 |



Please feel free to contact the assessor at the address listed above or call if you have any questions.



"Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you arc required to file a petition to

initiate a new Small Claims appeal. Petition forms are available on this website."



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

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 DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 MICHIGAN TAX TRIBUNAL



 Docket Number: 26-002809



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



 Party Filing Document

 Petitioner



 Files



 Document Type: Response to Request

 Attachment File Name: doc10633920260610152346



 Fee Information

 Filing Fee: $ 0.00



 Payment Information

 Payment: $ 0.00



 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

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 DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 David Wlodarczyk,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002809

 Township Of Chikaming,

 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.1



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

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



 By: /s/ Patricia L. Halm



 Entered: October 6, 2026



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

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

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

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

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

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

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

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

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

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

 act, MCL 205.735a.” TTR 225(5).



 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

Page 2

MTT Docket No. 26-002809

Page 2 of 2



 PROOF OF SERVICE



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

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

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

representatives.



 By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 David Wlodarczyk,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002809

 Township Of Chikaming,

 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.2



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

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



 By: /s/ Patricia L. Halm



 Entered: October 6, 2026



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

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

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

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

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

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

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

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

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

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

 act, MCL 205.735a.” TTR 225(5).



 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

Page 4

MTT Docket No. 26-002809

Page 2 of 2



 PROOF OF SERVICE



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

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

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

representatives.



 By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 PROPERTY TAX APPEAL PETITION FORM

 VALUATION / UNCAPPING APPEAL



 MTT DOCKET NO.



 Petitioner’s Contact Information:

 Filer Type: Local Unit of Government:

 Individual



 First Name M.I. Last Name

 David Wlodarczyk



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

 8901 Union Pier Road



 City or Town State ZIP Code

 Union Pier Michigan 49129



 Telephone Number

 708-567-5901



 E-mail Address

 wlodarczykdave@gmail.com



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

 First Name M.I. Last Name

 David Wlodarczyk



 Firm Name (if any)

 Seventy Two Estates Co



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

 25 S Norton St



 City or Town State ZIP Code

 New Buffalo Michigan 49117



 Telephone Number

 708-567-5901



 E-mail Address

 wlodarczykdave@gmail.com



 Subject Property Information:

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

 1 *If no, you must file separate appeals for each parcel



 N/A

 Property Address (No., Street)

 8901 Union Pier Road



 1 of 3

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 City or Town County State ZIP Code

 Union Pier Berrien Michigan 49129



 Taxing Authority (City or Township)

 Township Of Chikaming (BERRIEN)



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



 Taxable Value Only (calculation)



 Please Explain the Reason for this Appeal:

 We recently purchased the property. Property was purchased in September of 2025. The taxable value more than doubled following purchase. It was later

 reduced by an attorney but we still feel that the taxable value is too high. We are submitting this appeal to hopefully lower taxable value. Currently, taxable value

 is 75% of purchase price ($200,000).



 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:

 1



 Valuation Information for Each Parcel under Appeal:

 Parcel Number:

 11-07-0030-0001-00-6



 Classification of Property: Personal (check one)



 Residential (check one)



 Current Assessed Value as established by the Board of Review:

 150000



 2 of 3

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Current Taxable Value as established by the Board of Review:

 150000



 What do you believe is the fair market value?

 200000



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

 100000



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

 100000



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

 Petitioner’s Signature:



 /s/ David Wlodarczyk



 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?

 No



 3 of 3

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 DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 David Wlodarczyk,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002809

 Township Of Chikaming,

 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 6, 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



 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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 David Wlodarczyk,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002809

 Township Of Chikaming,

 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 6, 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



 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

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 DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 PROPERTY TAX APPEAL PETITION FORM

 VALUATION / UNCAPPING APPEAL



 MTT DOCKET NO.



 Petitioner’s Contact Information:

 Filer Type: Local Unit of Government:

 Individual



 First Name M.I. Last Name

 David Wlodarczyk



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

 8901 Union Pier Road



 City or Town State ZIP Code

 Union Pier Michigan 49129



 Telephone Number

 708-567-5901



 E-mail Address

 wlodarczykdave@gmail.com



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

 First Name M.I. Last Name

 David Wlodarczyk



 Firm Name (if any)

 Seventy Two Estates Co



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

 25 S Norton St



 City or Town State ZIP Code

 New Buffalo Michigan 49117



 Telephone Number

 708-567-5901



 E-mail Address

 wlodarczykdave@gmail.com



 Subject Property Information:

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

 1 *If no, you must file separate appeals for each parcel



 N/A

 Property Address (No., Street)

 8901 Union Pier Road



 1 of 3

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 City or Town County State ZIP Code

 Union Pier Berrien Michigan 49129



 Taxing Authority (City or Township)

 Township Of Chikaming (BERRIEN)



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



 Taxable Value Only (calculation)



 Please Explain the Reason for this Appeal:

 We recently purchased the property. Property was purchased in September of 2025. The taxable value more than doubled following purchase. It was later

 reduced by an attorney but we still feel that the taxable value is too high. We are submitting this appeal to hopefully lower taxable value. Currently, taxable value

 is 75% of purchase price ($200,000).



 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:

 1



 Valuation Information for Each Parcel under Appeal:

 Parcel Number:

 11-07-0030-0001-00-6



 Classification of Property: Personal (check one)



 Residential (check one)



 Current Assessed Value as established by the Board of Review:

 150000



 2 of 3

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Current Taxable Value as established by the Board of Review:

 150000



 What do you believe is the fair market value?

 200000



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

 100000



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

 100000



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

 Petitioner’s Signature:



 /s/ David Wlodarczyk



 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?

 No



 3 of 3

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.