Debra Gibbs, Petitioner V Township Of Fork, 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

Debra Gibbs, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000336

Township Of Fork,

Respondent.

ORDER OF DISMISSAL

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

Petitioner has filed a Motion to Withdraw the Petition prior to Respondent filing an 

answer or first responsive motion. 

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 

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

Page 2

MTT Docket No. 26-000336

Page 2 of 6

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: April 14, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Debra Gibbs, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000336

Township Of Fork,

Respondent.

ORDER OF DISMISSAL

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

Petitioner has filed a Motion to Withdraw the Petition prior to Respondent filing an 

answer or first responsive motion. 

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 

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

Page 4

MTT Docket No. 26-000336

Page 4 of 6

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: April 14, 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 5

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN

Page 6

M

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

Page 1

en 

RECEIVED 

Con 

APR 10 2026 

ra 

MI 

i 

STATE OF MICHIGAN 

CHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

Debea 

KB. 6 Lbs 

Petitioner(s) 

v 

MOAHR Docket No._ b= 00 33( 

Respondent(s) 

MOTION TO WITHDRAW APPEAL 

1. 

wish to withdraw my appeal in the above-captioned docket. 

2. Good cause exists to grant withdrawal because: 

The Township hus Grunt me a. 2sT. poverty 

ception. 

202 5 Jauyen, sol tretloonld life Erg 

my Append. 

3. 

| ask this Tribunal to grant my request to withdraw the appeal and dismiss the above- 

captioned docket. 

Please select one of the following: 

a am filing this Motion to Withdraw before Respondent filed an Answer or a responsive 

tion with the Tribunal. 

__ lam filing this Motion to Withdraw after Respondent has filed an Answer or Responsive 

Motion with the Tribunal. 

| attached to this Motion Respondent's written consent to withdraw my 

yin grant Respondent the opportunity to object to this withdrawal. 

p 

. 

Lb — 

Dehn Gils 

Party/Representative (sign here) 

Print name of person signing

Page 2

Deb Sle 

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233 5/ Bluegill Be wl7 

GRAND RAPIDS MI 

493 

Stars, IL “49679 

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Pickigan 

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Received 

Lar Lo. Boy 30232 

APR 10 2026 

Larsirg, nd

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

Debra

M.I.

Last Name/Company Name

Gibbs

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

23351 Bluegill Road

City or Town

Sears

State

Michigan

ZIP Code

49679

Telephone Number

616-308-9690

Fax Number

E-mail Address

debragibbs152@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

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]

23351 Bluegill Road

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Sears

Michigan

49679

Taxing Authority (City or Township)

Township Of Fork (MECOSTA)

County 

Mecosta

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

True Cash and Taxable Value, Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

Assessment of property too high and not in line with current market of homes sold in my area. Last year's assessment used a code for demo removal and there was 

no demo removal in 2024. 

I believe I am being overtaxed unjustly. I live in Social Security Disability and my taxes increased up to almost $1700 for tax year 2025. This is a financial 

hardship for me.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025 and 2026

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

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

If No, check the applicable reason(s):

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: 5404042038000

Classification of Property:

Personal

Residential

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:

64900

Current Taxable Value as established by the BOR:

58500

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

117000 

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 contention of Taxable Value.

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the 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, not to exceed a total filing fee of $1,000.

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 your 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 your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Debra Gibbs

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

Debra Gibbs,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000336

Township Of Fork,

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: April 14, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Debra Gibbs,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000336

Township Of Fork,

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: April 14, 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

Z1cN 

| 

Bridge 

a 

Card 

5077 110G 5021 

la¥a¥al 

11UU ouct 

GOO 

GIBBS DEBRA 

: 

((p]

Page 2

FORK TOWNSHIP 

2025 

Summer 

Bill 

#: 

MESSAGE 

TO TAXPAYER 

MAKE CHECKS PAYABLE 

TO FORK TOWNSHIP. 

IF PAYING BY MAIL PLEASE ENCLOSE 

A SELF-ADDRESSED 

STAMPED ENVELOPE 

FOR RETURN RECEIPT. 

STARTING 

ON 9-16-25 

THE 

INTEREST MUST 

BE 

IMPOSED 

AT THE RATE 

OF 

1% 

PER MONTH 

OR FRACTION OF THE MONTH. 

TAXES 

WILL 

BE 

PAYABLE 

TO FORK TWP TREASURER UNTIL 2-27-26 

ON 3-2-26 CONTACT MECOSTA COUNTY TREASURER 

@ 

(231) 

592-0169 

FOR AMOUNT DUE 

AS ADDITIONAL FEES APPLY. 

CONTACT TWP TREASURER 

@ 

(989) 

944-4882 

OR EMAIL: 

FORKTREASURER@GMAIL.COM 

Pay by mail 

to: 

This 

tax 

is 

due 

by: 

PAYMENT INFORMATION 

09/15/2025 

FORK TOWNSHIP TREASURER 

PO BOX 311 

BARRYTON, 

MI 

49305 

PH: 

989-944-4882 

EMAIL: FORKTREASURER@GMAIL.COM 

PROPERTY INFORMATION 

Property Assessed 

To: 

GIBBS 

DEBRA 

K 

23351 

BLUEGILL 

RD 

SEARS, 

MI 

49679 

CHIPPEWA 

HILLS 

SCHO( 

Prop 

#: 

5404 

042 

038 

000 

School: 

54025 

Prop 

Addr: 

23351 

BLUEGILL 

RD 

Legal Description: 

SEC 

04 

T16N 

RO7W 

LOT 

38 MERRILL LAKE 

SUBD 

Yipes 

® Af 

—4CHOTED 

Taxable Value: 

State Equalized Value: 

Homestead 

%: 

TAX DETAIL 

5 

= 

58,500 

RESTDENTIAL-IMPROV. 

58,500 

Class: 

401 

100.0000 

Mort 

Code: 

Taxes 

are based 

upon Taxable Value. 

1 

mill equals 

$1.00 per 

$1000 

of Taxable Value. 

Amounts 

with 

no millage 

are either Special 

Assessments 

or other charges added 

to 

this 

bill. 

DESCRIPTION 

STATE 

ED 

TAX 

COUNTY 

OPER 

CH 

DEBT 

CH 

SINKING 

FUND 

MILLAGE 

AMOUNT 

6.00000 

351.00 

5.76820 

337.43 

—12.00009 

— E¥EMpT 

2.41000 

140.98 

1.42590 

83.41 

Jo wth of Vis clus 

53 

Total 

Tax 

Administration 

Fee 

TOTAL AMOUNT DUE 

33.60410

Page 3

FORK TOWNSHIP 

2025 

Winter 

Bill 

#: 

MESSAGE 

TO TAXPAYER 

MAKE CHECKS PAYABLE 

TO: 

FORK TOWNSHIP TREASURER 

IF PAYING BY MAIL PLEASE ENCLOSE 

A SELF-ADDRESSED 

STAMPED ENVELOPE 

FOR RETURN RECEIPT OR YOUR EMAIL 

ADDRESS 

ON 2-17-26 

A 

1% 

PENALTY WILL 

BE ADDED. 

ON 3-3-26 

ALL UNPAID TAXES ARE PAYABLE 

TO 

MECOSTA COUNTY 

TREASURER 

& ARE 

SUBJECT 

TO 

4% ADMIN FEE 

PLUS 

1% 

MONTHLY 

INTEREST. 

POST MARKS NOT ACCEPTED 

PAYMENT INFORMATION 

This 

tax 

is 

due 

by: 

02/17/2026 

Pay 

by 

mail 

to: 

FORK TOWNSHIP TREASURER 

PO 

BOX 

311 

BARRYTON, 

MI 

49305 

PH: 

989-944-4882 

EMAIL: FORKTREASURERGGMAIL.COM 

P.R.E. 

Exemption 

Has Reduced This 

Bill 

By: 

0.00 

PROPERTY INFORMATION 

Property Assessed 

To: 

GIBBS 

DEBRA 

K 

23351 

BLUEGILL 

RD 

SEARS, 

MI 49679 

CHIPPEWA HILLS SCHO( 

Prop 

#: 

5404 

042 

038 

000 

School: 

54025 

Prop Addr: 

23351 BLUEGILL RD 

Legal 

Description: 

SEC 

04 T16N RO7W LOT 

38 MERRILL LAKE SUBD 

TAX DETAIL 

= 

Taxable 

Value: 

58,500 

Ee pT TAT 

IMPROV. 

State Equalized Value: 

58,500 

Class: 401 

Homestead 

%: 

100.0000 

Mort 

Code: 

Taxes 

are based 

upon 

Taxable Value. 

1 

mill equals 

$1.00 

per $1000 

of 

Taxable 

Value. 

Amounts 

with 

no millage 

are 

either 

Special 

Assessments 

or 

other charges 

added 

to 

this 

bill. 

DESCRIPTION 

MILLAGE 

AMOUNT 

COUNTY 

COA 

0.48620 

28.44 

COUNTY EMS 

0.30000 

855 

MOPBA mn 

—0.49320 

28.85 

MOISD 

OPER 

0.24740 

14.47 

MOTISD 

SE 

OPER 

3.25490 

190.41 

MOISD 

VE 

OPER 

1.45890 

85.34 

TWP OPER 

1.22980 

71.94 

TWP 

FIRE 

OPER 

IESIN.990 

69.02 

TWP 

FIRE EQUIP 

0.47370 

27) 5.7/1 

TWP RDS 

0.94840 

55.48 

LIBRARY 

0.98960 

57.89 

FIRE TRUCK 

1.00000 

5 

58.50 

Code 

ML Roads 

35.00 

Code 

ML 

Park 

15.00 

Wf 

B% 

14 2], 

Total Tax 

12.06200 

755.60 

Administration 

Fee 

{i458 

TOTAL AMOUNT DUE

Page 4

FORK TOWNSHIP 

Bill 

#: 

2024 

Winter 

MESSAGE 

TO TAXPAYER 

NOTE: 

TAX DUE DATE 

IS CHANGED 

TO FEBRUARY 

14TH 

WITHOUT PENALTY 

MAKE CHECKS PAYABLE 

TO: 

FORK TOWNSHIP TREASURER 

IF PAYING BY MAIL PLEASE ENCLOSE 

A SELF-ADDRESSED 

STAMPED ENVELOPE 

FOR RETURN RECEIPT 

OR YOUR EMAIL 

ADDRESS 

ON 2-15-25 

A 

1% 

PENALTY WILL BE ADDED. 

ON 3-1-25 

ALL UNPAID TAXES ARE PAYABLE 

TO 

MECOSTA COUNTY 

TREASURER 

& ARE SUBJECT TO 4% ADMIN FEE PLUS 

1% 

MONTHLY INTEREST. 

POST MARKS NOT ACCEPTED 

PAYMENT INFORMATION 

This 

tax 

is 

due 

by: 

02/14/2025 

Pay 

by mail 

to: 

FORK TOWNSHIP TREASURER 

PO BOX 

311 

BARRYTON, 

MI 

49305 

PH: 

989-857-9030 

EMATL: DBFORKTWP@GMAIL.COM 

PROPERTY 

INFORMATION 

Property Assessed 

To: 

GIBBS DEERA 

K 

3068 

EASTLAND AVE 

SE 

GRAND RAPIDS, 

MT 

49512 

Prop 

#: 

5404 

042 

038 

000 

Prop Addr: 

23351 

BLUEGILL 

RD 

Legal 

Description: 

SEC 04 T16N RO7W LOT 

38 MERRILL LAKE SUSD 

School: 

54025 

TAX DETAIL 

Taxable Value: 

36,492 

State Equalized Value: 

49,900 

Class: 401 

Homestead 

%: 

100.0000 

Mort 

Code: 

Taxes 

are based upon Taxable Value. 

1 mill equals $1.00 per $1000 

of Taxable Value. 

Amounts 

with 

no millage are either Special 

Assessments 

or other charges added 

to 

this 

bill. 

DESCRIPTION 

MILLAGE 

AMOUNT 

COUNTY 

COA 

0.49260 

{7301 

COUNTY EMS 

0.30000 

10.94 

_MOTA 

BE diets 

co (0 A1CR0 

0m 

WR. 

18.1 

MOISD OPER 

0.24560 

8. 

MOISD 

SE OPER 

3.28900 

120 

MOISD 

VE OPER 

1.47420 

58] 

TWP OPER 

1.20160 

43. 

TWP 

FIRE 

OPER 

[519930 

43. 

TWP FIRE EQUIP 

0.48150 

17 

TWP RDS 

0.96400 

35 

LIBRARY 

0.95810 

34 

Code 

ML Roads 

85; 

Code 

ML 

Park 

15; 

pul 

( Cray 

Total Tax 

11.10440 

455.17 

Administration 

Fee 

4555, 

TOTAL AMOUNT DUE 

4598872

Page 5

TAX PRORATION ACKNOWLEDGMENT 

File # 24-752020 

Closing Date: October 21,2024 

Property Address: 23351 Bluegill Rd., Sears, MI 49679 

Taxes in Mecosta County are billed in July and December. 

It is the practice to prorate these taxes in accordance 

with the purchase agreement, or if not defined by the purchase agreement, the local recommended custom. The 

closing of your real estate transaction may take place when the Township where the property is located will not 

have sufficient time to update their recordsto reflect the new property owner and billing address. Therefore, you 

MAY NOT RECEIVE your tax bill. 

If you do not receive your tax bill by the end of July or December, you are 

advised to contact theappropriate Township to

Page 6

Mi

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

Debra

M.I.

Last Name/Company Name

Gibbs

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

23351 Bluegill Road

City or Town

Sears

State

Michigan

ZIP Code

49679

Telephone Number

616-308-9690

Fax Number

E-mail Address

debragibbs152@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

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]

23351 Bluegill Road

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Sears

Michigan

49679

Taxing Authority (City or Township)

Township Of Fork (MECOSTA)

County 

Mecosta

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

True Cash and Taxable Value, Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

Assessment of property too high and not in line with current market of homes sold in my area. Last year's assessment used a code for demo removal and there was 

no demo removal in 2024. 

I believe I am being overtaxed unjustly. I live in Social Security Disability and my taxes increased up to almost $1700 for tax year 2025. This is a financial 

hardship for me.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025 and 2026

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

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

If No, check the applicable reason(s):

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: 5404042038000

Classification of Property:

Personal

Residential

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:

64900

Current Taxable Value as established by the BOR:

58500

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

117000 

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 contention of Taxable Value.

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the 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, not to exceed a total filing fee of $1,000.

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 your 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 your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Debra Gibbs

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