Dawn Abbs, Christopher Abbs Petitioners V Township Of Grant 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 Abbs,Christopher Abbs,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000829

Township Of Grant,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 26-000829

Page 2 of 4

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

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

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

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

Dawn Abbs

1996 Indian Lake Rd

National City , MI 48748

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 Abbs,Christopher Abbs,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000829

Township Of Grant,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

NOTE: The parties may not request an informal settlement

Page 5

MTT

Page 6

Chri

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

The Record card, Land Value Studies and Economic Condition Factor for 

Christopher & Dawn Abbs 1961 Indian Lake Rd are attached. The study 

| 

did is a 2-year study with a starting date of April 1, 2023 and an end date 

of March 31, 2025. There were 4 sales in that neighborhood which 

includes frontage on Bass, Round and Island Lake resulted in a value of 

$1,875 per front foot. 

| then did the Economic Condition Factor for their 

area which includes all lake front home that sold in Grant Township in 

that time period. The ECF for the lake front homes are similar and show 

no reason to separate them by which lake they are on. 

I believe the homeowners are not disputing the facts as to what their 

parcel is and what is built on it. They believe that the SEV and Taxable 

for the new 30 x 40 pole barn can only go up by half of what it cost them 

to build it. That is not correct, it could be more or less than what the cost 

to have it built was depending on who built it and what it contributes to 

the value of the parcel. If 

a homeowner builds their own building, it cost$ < 

them less to build but still sells for roughly the same as a building that is 

built by a contractor if the quality is roughly the same. The cost to have a 

building done varies widely depending on which contractor does it and 

what time of year it is. 

| believe they received a great deal on their pole 

barn especially considering it has overhangs, cement floors and a garage 

door not a sliding door. They indicate they paid $29,435.00 for the pole 

barn. Using my figures 

| have it at a true cash value of $38,544 which 

I 

believe is a reasonable amount of value that it adds to the parcel. Very 

few parcels in Grant township have enough space to build a pole barn of 

that size on a lake front lot which makes it a lot more desirable and most 

pole barns of that size cost considerably more to build than what they 

I believe my SEV is an accurate value in todays market. The home owner 

is claiming a 41% increase in value which 

| don’t know where that comes 

from. Their SEV increased from $277,200 to $355,100 which is an 

increase of 28%, part of which is from the market and part of it is from 

adding the pole barn. The taxable value increased from $165,080 to 

$188,837 which is an increase of 14.4%, $4,457 of the increase was for 

the inflation rate of 2.7% and $19,300 was for the addition of the pole 

barn.

Page 2

The comparables from the market analysis and the parcel they reference 

across the road don’t make any adjustments for the size of their parcel. 

Their parcel is 2.398 acres with 196 front feet compared to 0.44 acres 

with 97 front feet, 1.54 acres with 126 front feet, 0.58 acres with 136 

front feet and 0.303 acres with 80 front feet which is a significant 

difference and should be adjusted for. 

| have their parcel reduced by 50% 

for the front feet because it is mucky in front of part of their home but 

the overall size of the parcel compensates for that reduction in 

desirability in my opinion. 

| also believe that the analysis should have 

made an adjustment for the fact that there is an apartment above the 

detached garage that makes a great place for guest to have personal 

privacy as well as the homeowners being able to maintain their own 

privacy if desired. 

For the reasons listed above 

| believe that the assessment on their parcel 

is accurate and represents what they could sell the home for. 

| also 

believe the amount of increase in taxable value for the addition of the 

pole barn is a reasonable increase for its size, quality and the location of 

the parcel it is on. 

It is not one of the cheap pole barns that do not have 

overhangs, dirt floor or a sliding door. The value is figured out by using 

the cost manual issued by the state of Michigan, the size and quality and 

then bringing the values to their local area with the county multiplier and 

Economic Condition Factor applied to arrive at a value. 

Thank you for your time. 

Timothy Krumm 

Grant Township Assessor

Page 3

Parcel Number: 

050-001-200-001-10 

Jurisdiction: 

GRANT TOWNSHIP 

County: 

IOSCO 

Printed 

on 

05/11/2026 

Grantor 

[erantee 

. 

Sale 

Sale 

Inst. 

Terms 

of Sale 

Liber 

[Verified 

[Prent. | 

Price 

Date 

Type 

& 

Page 

|By 

Trans. 

BAKER, RAYMOND A & VICKI 

ABBS, CHRISTOPHER 

& DAWN 

| 

295,000] 

08/11/2014 

[WD 

03-ARM'S LENGTH 

[1112/303 

[REAL PROPERTY STA | 

100.0 

. 

© 

IBAKER 

nN 

98,000] 

04/01/1999 

|WD 

[03-ARM'S LENGTH 

[571/529 

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oo 

0.0] 

= 

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EE 

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SE 

= 

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—— 

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Property Address 

RE 

. 

[Class: 

RESIDENTIAL-IMPRO 

Zoning: 

[Building 

Permit (s) 

| 

Date 

[Number 

~ 

[status 

1996 INDIAN LAKE RD 

[school: 

Tawas Area Schools 

[POLE BUILDING 

06/10/2025 

[2500112 

|REVISIT 

So 

PE. R.E. 

100% 

08/11/2014 

| DETACHED GARAGE 

05/28/2025 

[2006 

“REVISIT | 

iis des Name/Address 

[MAD #: 

| 

04/10/2002 

[17172 

= 

| 

ABBS, 

CHRISTOPHER 

& 

DAWN 

| 

= 

TT 

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= 

= 

6 

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1996 

INDIAN LAKE 

RD 

208 Est 

ev. 

10,230 

TCV/TFA: 

280 

72] 

| 

03/06/1998 

13341 

| 

| 

NATIONAL CITY 

MI 

48748 

| 

¥ [Improved 

| 

[Vacant 

Land Value Estimates 

for Land Table 

7.BASS, 

ROUND, 

TSLAND 1 LAKE 

] 

Public 

. 

* Factors 

* 

| 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

Tar 

Descristion 

Tbirt Road 

: 

A-FF 

196.00 533.00 1.0000 1.0000 

1875 

50 

MUCKY 

183,750 

=x 

Deseription 

oo 

=- 

Gravel Road 

196 Actual 

Front 

Feet, 

2.40 

Total Acres 

Total 

Est. 

Land Value 

= 

183,750 

T22N 

R6E 

SEC 1 

A-2.4 

PARCEL 

1 

& 

2 

PART OF 

| Paved Road 

—— 

—_— 

— 

— 

| 

NE 

1/4 

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NW 

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|Storm Sewer 

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COR TH 

S 33D 53M 445 W 192.44 

FT TH 

S 88D | 

 |o;iqewain 

| Land Improvement Cost Estimates 

ot 

5 

W 

539.04 

FT 

TO C/L 

INDIAN 

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RD 

TH 

N 

36D 

i 

| Description 

Rate 

Size 

% 

Good 

Cash Value 

50M 

30S 

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lseiiaz 

| D/W/P: 

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8.17 

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14318 

| 

526.78 

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TO

Page 4

Re

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-000829

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Grant (IOSCO)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

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

First Name

Timothy

M.I. 

Charles

Last Name

Krumm

Firm Name (if any)

Grant Township

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

4049 Indian Lake Rd

City or Town

National City

State

Michigan

ZIP Code

48748

Telephone Number

989-469-3177

E-mail Address

assessor@granttwpmi.com

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

N/A 

Does the subject property have a principal residence exemption of 50% or more?

Yes

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

My answer and the record card, land value study and economic condition factor study are included in the valuation information

 

Jurisdictional Issues:

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

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

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

If the July or December Board of Review revised the assessment(s) at issue, did it have authority? 

If yes, please cite the Board’s authority?

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

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Valuation Information:

Parcel Identification Number:

050-001-200-001-10

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

355100

Current Taxable Value as established by the Board of Review:

188837

What do you believe is the fair market value?

710230

What do you believe is the taxable value?

188837

 

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

Respondent’s Signature: 

/s/ Timothy C Krumm

Attorney or Authorized Agent’s Signature:

/s/

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 

MARS 1 2026 

BAICHIGA TAX TRIBUNAL 

Crergt” 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

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

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

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

default. 

Section 1: Petitioner's Contact Information 

First Name 

. 

ML 

Last Name/Company Name 

CHRISTOPM 

ER 

& DAW 

ARBs 

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

1249 yo Drensy LivKg 

RD, 

City or Town 

State 

ZiP Code 

RO RT LoL CTY 

IN 

Ygr4¢ 

Telephone Number 

QA] ~Ho6-~ 3250 

C8 -519-10%98 

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

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

First Name 

Last Name 

Firm Name (if any) 

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

| 

City or Town 

State 

ZIP Code 

¥ 

Telephong Number 

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

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

How many parcels are you 

if 

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

appealing? 

Yes* 

No** 

\ 

**If No, you must file separate appeals for each parcel 

SECT , Street) 

BOBIAN Lave Rp, 

City or Town 

County 

State 

ZIP Code

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check al that apply) 

pd True Cash and Taxable Value 

{TJ Taxable Value Only (calculation) 

[J Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

TAXABLE VALLE WR £Xeee DS pT 

OF COMITRUCTIO 

EVs REYLR 

CosT ORLIVING ADIWSTNGNST, CORU 65 

Should Re BOAT 

\Q opp. 

AS 54555 VALUE 

Lo OY €XCeeDdS ACTUPL Repl 

VALUE 68 PROPLRTY {MLB DIbsE NEw CoM STRVCT OND 

PW ToDALS QUALESTRTE IRRRET 

. Does T JneT\8Y 

Wie, Vole mss yo ube ReLoADIR 

EG TO 

COMRARAOLAL 5A 

ES 

wi Tiiw 

fREVIDRS \AMBINTIDS 

In 

TH 

Aesh, 

Section 6: Jurisdictional Issues 

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

[] No 

if Yes, check which BOR you attended: YW} March 

[H] July 

[1] Decamber 

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

[3 Not required to attend 

[] Appealing a purported Clerical Error or Mutual Mistake of Fact {if yes, Include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order 

a Appealing within 35 days of receipt of Notice of Uncapping 

Other 

if you checked “othar” above, explain:

Page 3

REC 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the mutipte parcel form for additional, contiguous parcels. 

Parcel Number: 

- 

O50-08\-06-001 ~\D 

Classification of Property: 

Real] 

Personal ™ (check one} 

Agricuftural [1 

Commercial [1 

industrial [J 

Residential J 

Timber-Cutover [1 

Developmentai 1] 

Utility [ (check one} 

Assessed Value (also known as State Equalized Value} established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 

3 5 51 Oo [4 

\ xX 2 13 31 

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

Sid 500 

What do you believe is the assessed value? {multiply true cash 

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

value by .5) 

bY 

[3 2 9 & b 

assessed valug) 

{ bs ls) [1¥e1s) 

Fee Information 

Does the property have a Principat Residence Exemption of at least 60% as of the date of the filing of this petition for all tax years at 

Issue? 

TA. ves 

jm} No 

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

if the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. 

if you are appealing more than ane 

parcel, the parce! with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $26.00 

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

if your property is residential property {see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If the property Is 

NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $25.00 for each additional parcel, as indicated above. 

if the property is 

NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunat petition must be filed, 

| 

's 

Sign 

/ A 

Signatupe required 

Wa 

Ay. 

horiz 

Ist ==

Page 4

03/16/2026 

09:16 AM 

2026 BOARD OF REVIEW DECISION 

FROM 

GRANT TOWNSHIP 

TIMOTHY KRUMM 

, ASSESSOR 

4049 INDIAN LAKE ROAD 

NATIONAL CITY, MI 48748 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional): 

050-001-200-001-10 

1996 INDIAN LAKE RD 

ABBS, CHRISTOPHER & DAWN 

T22N RE SEC 

| A-2.4 PARCEL | & 2 PART OF NE 1/4 OF NW 

1996 INDIAN LAKE RD 

1/4 COM 193.98 FT W OF N 1/4 COR TH S

Page 5

2

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Dawn Abbs,Christopher Abbs,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000829

Township Of Grant,

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: May 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 Abbs

1996 Indian Lake Rd

National City , MI 48748

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 Abbs,Christopher Abbs,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000829

Township Of Grant,

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: May 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 4

Christopher Abbs

1996 Indian Lake Rd

National City , MI 48748

Page 5

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 Abbs,Christopher Abbs,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000829

Township Of Grant,

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: May 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 6

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 Abbs,Christopher Abbs,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000829

Township Of Grant,

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

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 

MARS 1 2026 

BAICHIGA TAX TRIBUNAL 

Crergt” 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

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

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

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

default. 

Section 1: Petitioner's Contact Information 

First Name 

. 

ML 

Last Name/Company Name 

CHRISTOPM 

ER 

& DAW 

ARBs 

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

1249 yo Drensy LivKg 

RD, 

City or Town 

State 

ZiP Code 

RO RT LoL CTY 

IN 

Ygr4¢ 

Telephone Number 

QA] ~Ho6-~ 3250 

C8 -519-10%98 

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

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

First Name 

Last Name 

Firm Name (if any) 

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

| 

City or Town 

State 

ZIP Code 

¥ 

Telephong Number 

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

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

How many parcels are you 

if 

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

appealing? 

Yes* 

No** 

\ 

**If No, you must file separate appeals for each parcel 

SECT , Street) 

BOBIAN Lave Rp, 

City or Town 

County 

State 

ZIP Code

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check al that apply) 

pd True Cash and Taxable Value 

{TJ Taxable Value Only (calculation) 

[J Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

TAXABLE VALLE WR £Xeee DS pT 

OF COMITRUCTIO 

EVs REYLR 

CosT ORLIVING ADIWSTNGNST, CORU 65 

Should Re BOAT 

\Q opp. 

AS 54555 VALUE 

Lo OY €XCeeDdS ACTUPL Repl 

VALUE 68 PROPLRTY {MLB DIbsE NEw CoM STRVCT OND 

PW ToDALS QUALESTRTE IRRRET 

. Does T JneT\8Y 

Wie, Vole mss yo ube ReLoADIR 

EG TO 

COMRARAOLAL 5A 

ES 

wi Tiiw 

fREVIDRS \AMBINTIDS 

In 

TH 

Aesh, 

Section 6: Jurisdictional Issues 

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

[] No 

if Yes, check which BOR you attended: YW} March 

[H] July 

[1] Decamber 

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

[3 Not required to attend 

[] Appealing a purported Clerical Error or Mutual Mistake of Fact {if yes, Include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order 

a Appealing within 35 days of receipt of Notice of Uncapping 

Other 

if you checked “othar” above, explain:

Page 3

REC 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the mutipte parcel form for additional, contiguous parcels. 

Parcel Number: 

- 

O50-08\-06-001 ~\D 

Classification of Property: 

Real] 

Personal ™ (check one} 

Agricuftural [1 

Commercial [1 

industrial [J 

Residential J 

Timber-Cutover [1 

Developmentai 1] 

Utility [ (check one} 

Assessed Value (also known as State Equalized Value} established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 

3 5 51 Oo [4 

\ xX 2 13 31 

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

Sid 500 

What do you believe is the assessed value? {multiply true cash 

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

value by .5) 

bY 

[3 2 9 & b 

assessed valug) 

{ bs ls) [1¥e1s) 

Fee Information 

Does the property have a Principat Residence Exemption of at least 60% as of the date of the filing of this petition for all tax years at 

Issue? 

TA. ves 

jm} No 

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

if the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. 

if you are appealing more than ane 

parcel, the parce! with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $26.00 

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

if your property is residential property {see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If the property Is 

NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $25.00 for each additional parcel, as indicated above. 

if the property is 

NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunat petition must be filed, 

| 

's 

Sign 

/ A 

Signatupe required 

Wa 

Ay. 

horiz 

Ist ==

Page 4

03/16/2026 

09:16 AM 

2026 BOARD OF REVIEW DECISION 

FROM 

GRANT TOWNSHIP 

TIMOTHY KRUMM 

, ASSESSOR 

4049 INDIAN LAKE ROAD 

NATIONAL CITY, MI 48748 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional): 

050-001-200-001-10 

1996 INDIAN LAKE RD 

ABBS, CHRISTOPHER & DAWN 

T22N RE SEC 

| A-2.4 PARCEL | & 2 PART OF NE 1/4 OF NW 

1996 INDIAN LAKE RD 

1/4 COM 193.98 FT W OF N 1/4 COR TH S

Page 5

2

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