Dawn A Schmeichel, Petitioner V Township Of Tittabawassee, 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

Dawn A Schmeichel, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000266

Township Of Tittabawassee,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed on or before July 31 of the tax year appealed, as required by 

MCL 205.735a, or within 30 days of the issuance of a July or December Board of 

Review Decision, as required by MCL 211.53c. As such, and inasmuch as the Tribunal 

has no equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the 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 required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the

Page 2

MTT Docket No. 26-000266

Page 2 of 7

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, 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. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: March 11, 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

Dawn A Schmeichel

5700 North Gleaner Road

Freeland , MI 48623

Page 4

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

Dawn A Schmeichel, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000266

Township Of Tittabawassee,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed on or before July 31 of the tax year appealed, as required by 

MCL 205.735a, or within 30 days of the issuance of a July or December Board of 

Review Decision, as required by MCL 211.53c. As such, and inasmuch as the Tribunal 

has no equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the 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 required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the

Page 5

MTT Docket No. 26-000266

Page 5 of 7

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, 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

Page 6

STA

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 

ADEE, 

be 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

JAN 2 8 2028 

MICHIGAN TAX TRIBUNAL 

MARLON {. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

POVERTY EXEMPTION 

Exemption, or other exemption disputes, 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Disabled Veterans 

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

Review Decision or other notice) with this petition. 

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

Name 

Section 1: Petitioner’s Contact Information 

B 

Ml. 

Last Name /Company Name 

LOO 

A 

hme chel 

(Kew ) 

Malling Address {No., Streat, P.O, Box or Rural 

Rnute) 

v 

57001), 

Bleaner 

Kd 

Cify 

or Town 

State 

ZiP 

Code 

ceelonel 

Mz 

Ae93 

mber. 

re phone ) 

Ema 

RTS - HAD 

| Address (do not enter unless you want MTT to send ali correspondence via email) 

First Name 

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

Jo 

M.I 

Last Name 

Firm Name (if any) 

City or Town 

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

Telephone Number 

State 

ZIP Code 

Emait Address {do not enter unless you want MTT to send ail correspondence via email} 

Parcel identification Number: 

Section 3: Subject Property Information 

9-13 -3- 33 ~ ADDA ~ (NA 

Property Address (No., Street) 

50 

OQ 

. 

loaner 

Pd 

ity 

or Town 

Hreoland 

ty 

Ra (NQLO 

<J 

State 

Mz 

ZIP 

Code 

$403.3 

Taxing Authority {City or Township) 

THabaw esse. Tawnsh P

Page 2

Te 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

ox oe uemplion {fom Hayes was the rong form but 

+his 1s my 

first Hime doing 

4his. Origine hen T got 

the papevcoork. T +hought there Were. differing 

amount 

of Jay adion based en'income. “Thal 

(eoulel be egrem 

pul. Tom Iferatly S170 over the poverty lim; 

and 

because of that 

Tom Now 10 dept Ho pag) Hs Jaks 

TT dood 

qualify for ecemplin 

, T understand anc 

had 

18 fou! bud figion on alloc bo ools that 

S$ 

proportonctts 

Ap 

| 

7 

cen 

MDHHS allows 

£3 

bodorils a 

secs 

1a be macle (Dhop 

Oly tap mth 

I0como 10eretses Rg HOA mare 

/ Month 

dancame cauals db /marth 

over eablis hoc!” povedt; 

Level. 

D 

Section §: Jurisdictional Issues 

Did you request a poverty exemption ata Board of Review (BOR)? [] Yes 

(No 

If Yes, check which BOR you attended: [m] March 

[1H] July 

[Hl] December 

If No, please explain: ~ 

A 

[ 

Pp 

P 

A 

GE Ly Tal 

Uhl 

Fhe “sd A LEAL 

HF R100 

elder (pas 

deste) 

18/10 [95 

Tax year(s) denied: 

QOH ppdecs S04 

Fee Information 

There is no fea required for the filing of a poverty exemption eppaal. 

Signature *required 

Tw 

or ee 

rageptative’s Signature: Id ) 

io 

Lung 

re TA 

{ookd) 

had 

not been Schock. 

Approttrnculaly “three oeoks 

afer IT recoied the clnial 

etter Sing My Quesstameded

Page 3

145 8. Second St. P.O. Box 158 

Freeland, MI 48623-0158 

t. (989) 695-9512 

tittabawassee.org 

Date: December 10%, 2025 

Re: Petition to Board of Review 

Dear Property Owner, 

Enclosed is a copy of the L-4031 petition filed with the December Board of Review. Your 

request for the Poverty Exemption has been denied. The income indicated in your application 

exceeded the adapted guidelines approved by the Township. A single-family household would 

have to make less the 15,060 to qualify for the exemption. According to your application your 

income was 20,004. 

Ihave enclosed an exert from the State Tax Commission Bulletin 17 for your review, 

If you disagree with the decision of the Board of Review, further appeal may be made by filing 

a petition with the Michigan Tax Tribunal, P.O. Box 30232, Lansing Mi. 48909. The petition 

must be filed on a Michigan Tax Tribunal form, or a form approved by the Michigan Tax 

Tribunal. Forms are available at www.michigan. gov/taxtrib, 

If you have any questions I can be reached @ (989) 695-9512. 

Feo M fren 

A 

Frank Roenicke 

Assessor, Tittabawassee Township

Page 4

i 

hi 

4051 ton oparimant of 

teasury 

Assessment Year: 

2025 

12/05/2025 

July/December Board of Review Affidavit 

Issued under authority of P.A. 206 of 1893, Filing Js mandatory. 

Pelition/Docket # 6 

The authority for July/December Board of review action is stated In the General Property Tax Act, MCL 211.53b. The July/December Board of 

Review can take action regarding qualified errors verified by the accessor (MCL 211.53b(1), (8). The July/December Board of Review can also 

take action under MCL 211.53 regarding a poverty exemption for the current year under MCL 211.7y; a qualified agricultural property 

exemption under MCL 211.e¢ for the current year, which has been denied by the assessor; a qualified agricultural property exemption under 

MCL 211.¢e that was not on the assessment roll for the current year and one prior year; or a qualified forest property exemption under MCL 

211.7jj(1) that was not on the assessment roll for the current year and one prior year. In addition, other statutes, such as MCL 211.7b related fo 

the disabled veterans exemption, and MCL 211.7ss related to the eligible development property exemption, provide authority for the 

July/December Board of Review to take action. 

Form 3128 (L-4035a) must be completed by the Board of review and made a part of the Board of Review Records whenever a change is made 

to a parcel of property which causes a change in taxable value. 

PART A: PROPERTY IDENTIFICATION 

Owner Name 

KLEIN JOHNA & DAWN A 

“Owher Steet Address 

City 

State 

ZIP Code 

5700 N GLEANER RD 

FREELAND 

MI 

48623 

Parcel Number 

Property School District 

Property Classiication 

29-13-3-32-2002-003 

FREELAND COMM SCHOOL D | 401 

Properly Street Address 

Thy 

Slate 

ZIP Code 

5700 N GLEANER 

} 

[PART B: BOARD OF ADJUSTMENTS 

| 

Rem or Taxing Authority 

Note or Millage 

Original 

Adjusted

Page 5

5102

Page 6

Page

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

Dawn A Schmeichel,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000266

Township Of Tittabawassee,

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: March 11, 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

Dawn A Schmeichel

5700 North Gleaner Road

Freeland , MI 48623

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

Dawn A Schmeichel,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000266

Township Of Tittabawassee,

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: March 11, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

GRETCHEN WHITMER 

GOVERNOR 

ADEE, 

be 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

JAN 2 8 2028 

MICHIGAN TAX TRIBUNAL 

MARLON {. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

POVERTY EXEMPTION 

Exemption, or other exemption disputes, 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Disabled Veterans 

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

Review Decision or other notice) with this petition. 

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

Name 

Section 1: Petitioner’s Contact Information 

B 

Ml. 

Last Name /Company Name 

LOO 

A 

hme chel 

(Kew ) 

Malling Address {No., Streat, P.O, Box or Rural 

Rnute) 

v 

57001), 

Bleaner 

Kd 

Cify 

or Town 

State 

ZiP 

Code 

ceelonel 

Mz 

Ae93 

mber. 

re phone ) 

Ema 

RTS - HAD 

| Address (do not enter unless you want MTT to send ali correspondence via email) 

First Name 

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

Jo 

M.I 

Last Name 

Firm Name (if any) 

City or Town 

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

Telephone Number 

State 

ZIP Code 

Emait Address {do not enter unless you want MTT to send ail correspondence via email} 

Parcel identification Number: 

Section 3: Subject Property Information 

9-13 -3- 33 ~ ADDA ~ (NA 

Property Address (No., Street) 

50 

OQ 

. 

loaner 

Pd 

ity 

or Town 

Hreoland 

ty 

Ra (NQLO 

<J 

State 

Mz 

ZIP 

Code 

$403.3 

Taxing Authority {City or Township) 

THabaw esse. Tawnsh P

Page 2

Te 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

ox oe uemplion {fom Hayes was the rong form but 

+his 1s my 

first Hime doing 

4his. Origine hen T got 

the papevcoork. T +hought there Were. differing 

amount 

of Jay adion based en'income. “Thal 

(eoulel be egrem 

pul. Tom Iferatly S170 over the poverty lim; 

and 

because of that 

Tom Now 10 dept Ho pag) Hs Jaks 

TT dood 

qualify for ecemplin 

, T understand anc 

had 

18 fou! bud figion on alloc bo ools that 

S$ 

proportonctts 

Ap 

| 

7 

cen 

MDHHS allows 

£3 

bodorils a 

secs 

1a be macle (Dhop 

Oly tap mth 

I0como 10eretses Rg HOA mare 

/ Month 

dancame cauals db /marth 

over eablis hoc!” povedt; 

Level. 

D 

Section §: Jurisdictional Issues 

Did you request a poverty exemption ata Board of Review (BOR)? [] Yes 

(No 

If Yes, check which BOR you attended: [m] March 

[1H] July 

[Hl] December 

If No, please explain: ~ 

A 

[ 

Pp 

P 

A 

GE Ly Tal 

Uhl 

Fhe “sd A LEAL 

HF R100 

elder (pas 

deste) 

18/10 [95 

Tax year(s) denied: 

QOH ppdecs S04 

Fee Information 

There is no fea required for the filing of a poverty exemption eppaal. 

Signature *required 

Tw 

or ee 

rageptative’s Signature: Id ) 

io 

Lung 

re TA 

{ookd) 

had 

not been Schock. 

Approttrnculaly “three oeoks 

afer IT recoied the clnial 

etter Sing My Quesstameded

Page 3

145 8. Second St. P.O. Box 158 

Freeland, MI 48623-0158 

t. (989) 695-9512 

tittabawassee.org 

Date: December 10%, 2025 

Re: Petition to Board of Review 

Dear Property Owner, 

Enclosed is a copy of the L-4031 petition filed with the December Board of Review. Your 

request for the Poverty Exemption has been denied. The income indicated in your application 

exceeded the adapted guidelines approved by the Township. A single-family household would 

have to make less the 15,060 to qualify for the exemption. According to your application your 

income was 20,004. 

Ihave enclosed an exert from the State Tax Commission Bulletin 17 for your review, 

If you disagree with the decision of the Board of Review, further appeal may be made by filing 

a petition with the Michigan Tax Tribunal, P.O. Box 30232, Lansing Mi. 48909. The petition 

must be filed on a Michigan Tax Tribunal form, or a form approved by the Michigan Tax 

Tribunal. Forms are available at www.michigan. gov/taxtrib, 

If you have any questions I can be reached @ (989) 695-9512. 

Feo M fren 

A 

Frank Roenicke 

Assessor, Tittabawassee Township

Page 4

i 

hi 

4051 ton oparimant of 

teasury 

Assessment Year: 

2025 

12/05/2025 

July/December Board of Review Affidavit 

Issued under authority of P.A. 206 of 1893, Filing Js mandatory. 

Pelition/Docket # 6 

The authority for July/December Board of review action is stated In the General Property Tax Act, MCL 211.53b. The July/December Board of 

Review can take action regarding qualified errors verified by the accessor (MCL 211.53b(1), (8). The July/December Board of Review can also 

take action under MCL 211.53 regarding a poverty exemption for the current year under MCL 211.7y; a qualified agricultural property 

exemption under MCL 211.e¢ for the current year, which has been denied by the assessor; a qualified agricultural property exemption under 

MCL 211.¢e that was not on the assessment roll for the current year and one prior year; or a qualified forest property exemption under MCL 

211.7jj(1) that was not on the assessment roll for the current year and one prior year. In addition, other statutes, such as MCL 211.7b related fo 

the disabled veterans exemption, and MCL 211.7ss related to the eligible development property exemption, provide authority for the 

July/December Board of Review to take action. 

Form 3128 (L-4035a) must be completed by the Board of review and made a part of the Board of Review Records whenever a change is made 

to a parcel of property which causes a change in taxable value. 

PART A: PROPERTY IDENTIFICATION 

Owner Name 

KLEIN JOHNA & DAWN A 

“Owher Steet Address 

City 

State 

ZIP Code 

5700 N GLEANER RD 

FREELAND 

MI 

48623 

Parcel Number 

Property School District 

Property Classiication 

29-13-3-32-2002-003 

FREELAND COMM SCHOOL D | 401 

Properly Street Address 

Thy 

Slate 

ZIP Code 

5700 N GLEANER 

} 

[PART B: BOARD OF ADJUSTMENTS 

| 

Rem or Taxing Authority 

Note or Millage 

Original 

Adjusted

Page 5

5102

Page 6

Page

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.