Debra Z Piper, Petitioner V Township Of Weldon, 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 Z Piper, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003520 

 

Weldon Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

FINAL OPINION AND JUDGMENT 

 

The Tribunal issued a Proposed Opinion and Judgment (POJ) on September 10, 2025. 

The POJ states, in pertinent part, “[t]he parties have 20 days from the ‘Entered’ date 

below to notify the Tribunal in writing, by mail or by electronic filing, if they do not agree 

with the POJ and to state in writing why they do not agree with the POJ (i.e., file 

exceptions to the POJ).” 

 

On September 29, 2025, Petitioner filed exceptions to the POJ. In the exceptions, 

Petitioner states that the POJ erroneously describes Petitioner’s contentions. Petitioner 

does not contest that she spent $700,000 renovating the subject property. However, 

the remaining construction loan balance was $238,718 as of January 1, 2022. It 

includes two items covered under Mathieu Gast – mechanicals (plumbing, heating, 

electric) in the amount of $96,000, and the kitchen cabinets, which had not yet been 

installed, at $38,718 of the $65,000 for interior woodwork. The remaining $104,000 

balance was for insulation, drywall, and completing the project. The Tribunal should 

allocate $34,320, or 33% of this amount, for new construction in 2022, resulting in a TV 

increase of $17,160 for 2023. The subject’s 2022 TV was $173,813, and the 2023 TV 

should be $196,709, which is the prior-year TV multiplied by 1.033 plus $17,160. The 

property was fully completed, and the 2024 and 2025 TV should only increase by the 

inflation rate, resulting in values of $206,544 for 2024 and $216,871 for 2025. 

 

Respondent has not filed exceptions to the POJ or a response to Petitioner’s 

exceptions. 

 

The Tribunal has considered the exceptions and the case file and finds that the 

Administrative Law Judge (ALJ) properly considered the testimony and evidence 

submitted in rendering the POJ. Specifically, replacement of the mechanicals does not 

constitute “normal repairs, replacement, and maintenance” of that equipment under 

MCL 211.27(2)(h), (i), or (j), contrary to the contention in paragraph 32 of Petitioner’s 

affidavit and supporting documentation. The addition to the subject’s living space 

resulted in the expansion of the prior mechanicals into systems large enough to support 

the structure’s expanded square footage. Further, there cannot be “normal 

maintenance” when they are part of a “structural addition or completion” under the plain

Page 2

MTT Docket No. 24-003520 

Page 2 of 4 

 

language of MCL 211.27(2). Even where some components of a prior system might 

have been engineered into the overall design of an expanded mechanical unit, the 

overall reconfiguration of the entirety of the plumbing, heating, and electrical systems 

exceeds the scope of “normal repairs, replacement, and maintenance” allowed under 

statute. The POJ correctly found non-consideration is not appropriate for those 

improvements. 

 

Further, with respect to the claim of kitchen cabinetry described in the exceptions, the 

Tribunal finds that Petitioner is not timely raising this contention. Neither the exceptions 

nor the record reflects that this contention was timely raised prior to hearing. While 

Petitioner did identify cabinetry as a component it sought for non-consideration under 

MCL 211.27(2)(o), it failed to properly identify a time component for implementation of 

that evidence contrary to what was presented on the Form 865 and what was set forth 

by the parties at hearing. The exceptions do not cite to any evidence in support of the 

timing component except for the general loan balance, which cannot be reasonably 

construed by a finder of fact to support the timing of non-consideration of cabinetry 

without additional evidence or testimony in support. Consideration of a new contention 

after the completion of the hearing is not appropriate because it deprives Respondent of 

its opportunity to address any contention made by a party at a hearing held to determine 

the weight and credibility of the evidence. The POJ therefore did not err in 

implementing the cabinetry in accordance with the partial construction fraction used in 

the TV calculation. 

 

Given the above, Petitioner failed

Page 3

MT

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

DEBRA Z. PIPER 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

h 

MTT Docket No.24-003520 

TOWNSHIP OF WELDON 

p 

Respondent(s) 

PROOF OF SERVICE 

Linda J. Clark 

states that on Sept. 29, 2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petitioner's Exceptions to Opinion 

_ relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Wyatt Crawford, Weldon Twp. Assessor 

P.O. Box 570 

Thompsonville, MI 49683 

Ads 9 

: CR 

“Signature of person who is serving/mailing copy] 

Linda J. Clark, Assistant to Rachel L. Hillegonds 

[Print/type name of person serving/mailing copy] 

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

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

 

DEBRA Z. PIPER, 

 

 

 

 

 

 

 

 

Tax Tribunal No. 24-003520 

 

 

Petitioner, 

 

 

 

 

 

 

 

 

Parcel No. 12-101-004-00 

v 

 

 

 

 

 

 

 

 

 

TOWNSHIP OF WELDON, 

 

 

 

Respondent. 

 

Rachel L. Hillegonds (P67684) 

Attorney for Petitioner 

Cunningham Dalman, P.C. 

321 Settlers Road, PO Box 1767 

Holland, MI 49422-1767 

(616) 392-1821 

 

 

PETITIONER’S EXCEPTIONS TO THE PROPOSED OPINION AND JUDGMENT 

Petitioner, Debra Z. Piper, through her attorneys Cunningham Dalman, PC, takes 

exception to the proposed Opinion and Judgment for the following reasons: 

1. This appeal pertains to Petitioner’s property at 7854 Washtenaw Drive, Thompsonville, 

Michigan, tax parcel 12-101-004-00, located in Weldon Township, Benzie County (the 

“Property”). 

2. The issue is whether the Mathieu Gast Act was properly considered and applied by the 

Assessor and the March Board of Review in determining the 2024 taxable value of the 

Property. 

3. The 2024 value in question are as follows: 

 

 

TV 

 

Respondent’s (March BOR) Value 

 

$297,528 

 

Petitioner’s Proposed Value 

 

$191,268 

 

Value in Proposed Opinion 

 

$261,204

Page 2

4. The proposed Opinion and Judgment erroneously describes Petitioner’s contentions, and 

misapplies the facts: 

a. Petitioner does not contest that she spent $700,000 renovating the subject 

property. 

b. However, Petitioner’s records reflect she had a remaining balance on her 

construction contract of $238,718 as of January 1, 2022. This number included 

two line items which Petitioner argues should be subtracted (excluded) from the 

remaining cost because they are covered under the Mathieu Gast Act. First, the 

rough mechanicals of plumbing, heating and electric in the amount of $96,000, 

see “Rewiring”, “Plumbing fixtures”, “Light fixtures” and “Replace furnace + 

A’C + thermostat” on the Form 865 attached to Petitioner’s brief. Additionally, the 

kitchen cabinets had not yet been installed, which constituted $38,718 of the 

$65,000 on the Form 865 for “Replace dated interior woodwork”. The remaining 

balance of $104,000 was for insulation, drywall and completion of the project. 

33% of this amount, $34,320, is what should be allocated for new construction in 

2022, amounting to an increase of $17,160 in the taxable value in 2023. The 

taxable value of the Property in 2022 was $173,813, which was not objected to by 

Petitioner, so the taxable value in 2023 should have been increased to $196,709 

($173,813 x 1.033 + $17,160). Because the property was fully complete for the 

2024 and 2025 tax years, the inflation rate multiplier would be applied to the 2023 

TV, resulting in a revised TV of $206,544 for 2024 and $216,871 for 2025. 

c. Based on the above, the Taxable Value for 2024 should be $206,544, and the 

Taxable Value for 2025 should be $216,871. 

WHEREFORE, Petitioner requests that the Tribunal reject the proposed Opinion and 

Judgment and set the Taxable Value for 2024 at $206,544, and the Taxable Value for 2025 at 

$216,871. 

 

Dated: September 29, 2025 

 

 

 

/s/ Rachel L. Hillegonds 

 

 

 

 

 

 

 

 

 

Rachel L. Hillegonds (P67684) 

Attorney for Petitioner 

Cunningham Dalman, P.C.

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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

 

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

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

 

Debra Z Piper, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003520 

 

Weldon Township, 

 

Case Type: Valuation 

Respondent. 

 

 

 

PROPOSED OPINION AND JUDGMENT 

 

Personnel Presiding: 

 

 

Sean M. Mulchay, Administrative Law Judge 

Location of Hearing: 

 

 

Telephonic Hearing 

Hearing Held on: 

 

 

 

April 22, 2025 

Appearances on Behalf of Petitioner: 

Rachel Hillegonds, Debra Piper, and 

David Detman 

Appearances on Behalf of Respondent: Wyatt Crawford 

 

PROPOSED JUDGMENT 

 

The subject property’s taxable value (TV) was not properly adjusted under MCL 

211.27a. 

 

The subject property’s TV for the tax year at issue shall be as follows: 

 

 

Parcel Number: 12-101-004-00 

Year

TV

2024

$261,204

2025

$269,301

 

PROCEDURAL HISTORY 

 

Petitioner was required to protest the subject property’s assessment to the Board of 

Review (BOR). Petitioner protested the subject property’s assessment to the 2024 

March BOR. 

 

Petitioner filed a petition with the Tribunal on June 13, 2024, and Respondent filed an 

answer on October 4, 2024. 

 

The amount of state equalized value (SEV) or TV in dispute, as set forth in the 

pleadings, for all tax years at issue is within the jurisdictional limits of the Small Claims

Page 2

MTT Docket No. 24-003520 

Page 2 of 10 

 

Division.1 Further, the property’s assessment for subsequent tax years is included in 

this proceeding.2 

 

ISSUES AND APPLICABLE LAW 

 

The issues in this matter are: 

 

1. Whether the TV exceeds the amount provided by MCL 211.27a. 

 

MCL 211.27a provides that a property’s TV is the lesser of the property’s SEV or 

capped TV, and a property’s capped TV is, absent a transfer of ownership, determined 

mathematically by taking into consideration the prior tax year’s TV, statutory losses, the 

lesser of the rate of inflation or 5%, and statutory additions, including omitted property 

(i.e., property not previously assessed).3 

 

2. Whether the changes to the property constitute additions under Proposal A or 

nonconsideration under Mathieu-Gast Home Improvement Act. 

 

MCL 211.27(2) states as follows: 

 

The assessor shall not consider the increase in true cash value that is a 

result of expenditures for normal repairs, replacement, and maintenance in 

determining the true cash value of property for assessment purposes until 

the property is sold. For the purpose of implementing this subsection, the 

assessor shall not increase the construction quality classification or reduce 

the effective age for depreciation purposes, except if the appraisal of the 

property was erroneous before nonconsideration of the normal repair, 

replacement, or maintenance, and shall not assign an economic condition 

factor to the property that differs from the economic condition factor 

assigned to similar properties as defined by appraisal procedures applied 

in the jurisdiction. The increase in value attributable to the items included in 

subdivisions (a) to (q) that is known to the assessor and excluded from 

true cash value must be indicated on the assessment roll. This subsection 

applies only to residential property. The following repairs are considered 

normal maintenance if they are not part of a structural addition or 

completion: 

 

(a) Outside painting. 

 

(b) Repairing or replacing siding, roof, porches, steps, sidewalks, or drives. 

 

(c) Repainting, repairing, or replacing existing masonry. 

 

(d) Replacing awnings. 

 

(e) Adding or replacing gutters and downspouts. 

 

(f) Replacing storm windows or doors. 

 

1 See MCL 205.762(1). 

2 See MCL 205.737(5)(b). 

3 See MCL 211.34d.

Page 3

MTT Docket No. 24-003520 

Page 3 of 10 

 

 

(g) Insulating or weatherstripping. 

(h) Complete rewiring. 

 

(i) Replacing plumbing and light fixtures. 

(j) Replacing a furnace with a new furnace of the same type or replacing an oil or 

gas burner. 

(k) Repairing plaster, inside painting, or other redecorating. 

(l) New ceiling, wall, or floor surfacing. 

(m) Removing partitions to enlarge rooms. 

(n) Replacing an automatic hot water heater. 

(o) Replacing dated interior woodwork. 

(p) Installing, replacing, or repairing an alternative energy system, without regard 

to ownership of the system, with a generating capacity of not more than 150 

kilowatts, the annual energy output of which

Page 4

MT

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Page 1

RECEIVED 

JUN 16 2025 

aE 

} 

Es 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Debra Z Piper 

} 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 24-003520-TT 

Township of Weldon 

, 

Respondent(s) 

PROOF OF SERVICE 

Wyatt Crawford 

states that on 6/11/25 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Record Cards and valuation statements 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Rachel L Hillegonds 

rachel@cunninghamdalman.com 

321 Settlers Rd, Holland, MI 49423 

Wyatt Craton 

[Sigrdture of persof’who is serving/mailing copy] 

Wyatt Crawford 

[Print/type name of person serving/maiting copy]

Page 2

parcel Number: 

12-101-004-00 

Jurisdiction: 

WELDON TOWNSHIP 

County: 

BENZIE 

Printed on 

06/10/2025 

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Date 

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scd 

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650 

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9/83 275/322 WD; 

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Cash Value 

10/93; 

12/99 

3637/1167 

WD; 

03/07 

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2.42 

1120 

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2,249 

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06/12 20128-03212 

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= 

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| 

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Comments/Influences 

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[Standard Utilities 

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| 

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32,500 

140,900 

173,400 

: 

120,257C 

2020 

32,500 

141,900 

174,400 

118,597C 

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2019 

32.500 

97,200 

129,700; 

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32,500 

97,600: 

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113,659C 

*** Information herein deemed reliable but not guaranteed***

Page 3

Residential Building 

1 

of 

1 

Parcel Number: 

12-101-004-00 

Printed 

on 

06/10/2025 

Building Type 

{ 

(3) 

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(cont.) 

{ 

(11) 

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(15) 

Built-ins 

(15) 

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(16) 

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(17) 

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| 

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Page 4

Parcel

Page 5

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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Debra Z Piper, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003520 

 

Weldon Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER REQUIRING INFORMATION 

 

The Tribunal has considered the file in this case and finds that additional information is 

required following the April 22, 2025 hearing, as the record lacks sufficient detail to 

allow the Tribunal to render a decision in this matter. Therefore, 

 

IT IS ORDERED that Respondent shall file the following within 14 days of the entry of 

this order: (1) the 2021-2024 property record cards and valuation reports for Parcel 12-

101-004-00, and (2) proof evidencing service of the documentation on Petitioner. 

 

 

 

 

Entered: June 10, 2025 

 

 

 

By _____________________________ 

smm 

 

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

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Page 1

Jeffrey K. Helder 

Lindsey Schoettle Gorsline* 

Ronald 

|. Vander Vean 

Rachall_Hillagnands 

Carole D. Bos 

Robert M. Howard 

CUNNINGHAM 

Randal. Seppe 

rie 

Randall S. Schipper 

Natashka W. Fris 

Susan E. Vroegop 

McKenna L. Bethke 

Gregory J. McCoy 

DALMAN rc 

re 

= 

El 

St 

Vincent L. Duckworth+ 

ge Counsel: 

Nicholas R. Dekker 

onald 

L. 

Dalman 

ATTORNEYS 

AT 

LAW 

Ubsrien Ares 

James A. Bidol 

Jennifer A. DeYoung 

Andrew J. Mulder 

John D. Fitzpatrick* 

Joel G. Bouwens 

Thomas J. Hillegonds 

David M. Zessin 

APR 0 3 2025 

MICHIGAN TAX TRIBUNAL 

March 31, 2025 

Michigan Tax Tribunal 

ATTN: Clerk 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Debra Z Piper; 

Docket No. 24-003520 

Dear Clerk, 

Please find enclosed Petitioner’s Brief in Support of Petition with attachments, together 

with Proof of Service for filing in the above referenced matter. 

If you have any questions regarding this matter, please contact me. Thank you. 

Very truly yours, 

CUNNINGHAM DALMAN, P.C. 

N 

By 

Rachel L. Hillegond 

rachel@cunninghamdalman.com

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

DEBRA Z. PIPER, 

Tax Tribunal No. 24-003520 

Petitioner, 

Parcel No. 12-101-004-00 

v 

TOWNSHIP OF WELDON, 

Respondent. 

Rachel L. Hillegonds (P67684) 

Attorney for Petitioner 

Cunningham Dalman, P.C. 

321 Settlers Road, PO Box 1767 

Holland, MI 49422-1767 

(616) 392-1821 

Petitioner’s Brief in Support of Petition 

This appeal pertains to Petitioner’s property at 7854 Washtenaw Drive, Thompsonville, 

Michigan, 

tax 

parcel 

12-101-004-00, 

located 

in Weldon Township, 

Benzie 

County 

(the 

“Property”. The issue is whether the Mathieu Gast Act was properly considered and applied by 

the Assessor and the March Board of Review in determining the 2024 taxable value of the 

Property. Petitioner argues that the addition to the taxable value of the Property in 2022 properly 

reflected an increase in value for the additions not covered by the Mathieu Gast Act, and no further 

additions to the taxable value should have occurred. Additionally, 

in the event this Tribunal

Page 3

and costs), and not in 2024 (at 2024 values and costs), because the work was fully finished in 2022. 

For these reasons, the taxable value of the Property is currently overstated. 

Procedural History 

In 2021, the taxable value of the Property was $120,257. The taxable value of the Property 

was increased to $173,813 in 2022, which reflected an increased the taxable value (not including 

permitted inflation rate) by $49,587. Petitioner did not object to that increase for reasons further 

explained below and in the Affidavit of Debra Piper, attached as Exhibit A (“Affidavit”). The 

additions, repairs and replacements to the home were fully completed in 2022. Exhibit A, § 21. 

The taxable value of the Property rose by the statutory cap of 5% in 2023, to $182,503. The taxable 

value of the Property rose to $374,728 

in 2024, which reflected additions in the amount of 

$183,100. Petitioner appealed to the March Board of Review, arguing the Mathieu Gast Act was 

not properly considered and the Assessor's property card contained incorrect information. The 

March Board of Review reduced the taxable value of the Property to $297,528, which number 

includes the 5% inflation rate and additions of $105,900. In June of 2024, Petitioner filed this 

appeal. 

Facts and Argument 

The house on the Property is over 40 years old. See Exhibit A, § 3. Between 2021 and 

2022, Petitioner, with the assistance of her builder, Dave Puccio at Portland Building Co. (the 

“Builder”), repaired and replaced much of the exterior of the house, including the roof, the deck, 

steps, sidewalks and drive, and the siding, windows, insulation, weatherstripping, and doors. See

Page 4

electrical wiring, replacing and updating mechanical equipment, repainting walls, and relocating 

certain rooms to resolve functional and structural problems. See Exhibit A, 4 5; Exhibit B, § 9. 

These repairs and replacements were necessitated by several structural and functional issues, in 

addition to certain interior elements of the house being over 40 years old and in need of basic 

updates. Exhibit B, § 10. This work was not part of the structural additions and constituted repairs 

and replacements expressly cited in Mathieu Gast Act (“Repairs and Replacements”). See Exhibit 

A, 1 6-12; Exhibit B, § 11-22. The Repairs and Replacements were necessary updates, and were 

normal for a 40 year old home in Benzie County. See Exhibit B, 4 27, 29. 

The house was originally

Page 5

approx

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 Z Piper,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003520

Township Of Weldon, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

April 22, 2025 

HEARING TIME:

4:00 PM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

569684142 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 24-003520

Page 2 of 12

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. A party is expected to 

exercise proper respect and courtesy toward other parties, witnesses and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and dressing in appropriate clothing for in-person 

hearings. The hearing may be recorded for notetaking purposes, but the recording is not a formal record, 

unless otherwise provided for by the Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to the Tribunal 

and the opposing party at least 21 days before the hearing date even if the documents were previously 

submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not 

timely submitted to the Tribunal and the opposing party, the documents may be excluded. Documents may be 

submitted 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 submission by e-mail. If sent by mail, the documents must be sent to 

the opposing party or their authorized representative at the address identified in the petition or answer for that 

party or authorized representative, unless the party or authorized representative filed an appearance or other 

documentation identifying a different mailing address. The documents do not need to be resubmitted after 

the Notice of Hearing if they were previously submitted to the Tribunal and the opposing party.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged, as indicated above.

Inclusion of Subsequent Tax Years: Subsequent tax year assessments are automatically included in a 

valuation appeal once the assessment has been established for that tax year unless the Tribunal grants the 

exclusion of the subsequent tax year. For purposes of administrative efficiency, the Tribunal considers this 

date April 1st. As such, the parties should be prepared to discuss all additional assessments at hearings to be 

conducted on or after April 1st. If the hearing is to be conducted prior to April 1st, taxpayers

Page 3

MTT

Page 4

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

RECEIVED 

be 

OCT 6:8 2024 

MIC 

. 

STATE OF MICHIGAN 

HIGAN TAX TRIBUNAL 

GRETGHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 24-003520 

Section 1: Respondent’s Contact Information 

First Name: 

ML: 

Last Name/Company Name/Unit of Government; 

Township Of Weldon 

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

County: 

. 

PO Box 570 

Benzie 

City or Town: 

State: 

ZIP Code: 

Thompsonville 

Mi 

49683 

Telephone Number: 

Fax Number: 

231-383-5356 

E-mail Address {do not enter unless you want MTT to send all correspondence via email): 

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

I 

First Name: 

M.L: 

Last Name: 

Wyatt 

Cc 

Crawford 

Firm Name (if any): 

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

PO Box 570 

City or Town: 

State: 

ZIP Code: 

Thompsonville 

MI 

49683 

Telephone Number: 

Fax Number: 

231-383-5356 

E-mail Address (do not enter unless you want MTT to send all correspondence via email): 

assessorweldon21@yahoo.com 

Section 3: Subject Property Information 

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

Oa Yes 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

As the petitioner stated, there were extreme changes made to the property over the 

course of two years. So much was changed that it was hard to even recognize the 

scope of the changes until 

| had a conversation with the petitioner during the March 

Board of Review, and helped the Board to adjust the amount of new and additions 

added to the property for 2024. The Board also corrected an error that was made by me 

when sketching the new construction. Given the changes already made by the Board 

and the petitioner's admission that the new construction was far beyond the scope of 

what 

| would consider “normal” for the purposes of The Mathieu Gast Act, 

| stand by the 

board's determination of the assessed value. Additionally, 

| would argue that an 

overwhelming majority of the changes that were described by the petitioner were 

undeniably a part of the new additions and structural alterations performed and thus 

exempt from the Non-Consideration stipulations of the Mathieu Gast Act. 

| have also 

included with this reply photos showing the extent of the changes to the property for the 

MTT’s consideration. 

Section 5: Jurisdictional Issues 

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

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

Yes 

0 No 

If yes, check which BOR Petitioner attended: [4 March 

[] July 

[] December 

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

[i] No 

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

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

OJ No 

If yes, cite the Board's authority. 

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

Yes 

[mn] No 

If yes, explain 

Part of the changes made at the March Board of Review were correcting an incorrect square footage value and 

adjusting the depreciation of the structure based on information provided to the board. 

is Petitioner appealing from a State Tax Commission Order? 

0 Yes 

no 

{f so, what is the issue date?

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

MARLON I. BROWN, DPA 

DIRECTOR 

Did Petitioner request a Poverty Exemption at 

a BOR? [i] Yes 

O No 

If Yes, check which BOR Petitioner attended: OJ March 

a July 

O December 

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

IF PETITIONER 1S APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at a BOR? [i] Yes 

[] No 

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

[] duly 

[J] December 

Tax Year(s) denied: 

List the date the exemption was denied: 

What statutory section did Petitioner request the subject property be exempt? 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

a 

Agricuiturat

Page 4

STATE OF

Page 5

.

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 Z Piper,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003520

Township Of Weldon,

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.

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.

Page 2

MTT Docket No. 24-003520

Page 2 of 6

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: October 10, 2024

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 provide 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 Z Piper,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003520

Township Of Weldon,

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

Page 4

MT

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

CUNNINGHAM 

DALMAN 

rc 

ATTORNEYS 

AT 

LAW 

Michigan Tax Tribunal 

ATTN: Clerk 

P.O. Box 30232 

Lansing, MI 48909 

June 13, 2024 

Jeffrey K. Helder 

Ronald 

J. Vander Veen 

Carole D. Bos 

Bradley K. Glazier 

Randall S. Schipper 

Susan E. Vroegop 

Gregory J. McCoy 

P. Haans Mulder 

Vincent L. Duckworth+ 

Nicholas R. Dekker 

Jessica Arends 

Jennifer A. DeYoung 

John D. Fitzpatrick* 

Thomas J. Hillegonds 

Lindsey Schoettle Gorsline™ 

Derek W. Dalman 

Rachel L. Hillegonds 

Robert M. Howard 

Carl Thorwall 

Of Counsel: 

Ronald 

L. Dalman 

James A. Bidol 

Andrew J. Mulder 

Joel G. Bouwens 

David M. Zessin 

RE: 

Property Tax Appeal Petition Form — Valuation/Exemption/Classification Appeal; 

Weldon Township, Benzie County Property: PP#12-101-004-00 

Dear Clerk: 

Enclosed for filing please find the Property Tax Appeal Petition Form signed by 

Petitioner Debra Z. Piper, 

as well as my signature as the attorney for the Petitioner. Also 

enclosed please find our check in the amount of $200, payable to the State of Michigan, 

representing your filing fee. 

Please contact me if you have any questions regarding this matter. 

Thank you. 

Very truly yours, 

Buchel £, Fillegonds 

Rachel L. Hillegonds 

rachel@cunninghamdalman.com 

RLH/ljc

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

submit this document, you may be held in defauit. 

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 Smali Claims Petition, if applicable. If you do not 

Section 1: Petitioner’s Contact Information 

810-618-2607 

First Name 

Mi 

Last Name/Company Name 

Debra 

4 

Piper 

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

7540 Ore Knob Drive 

Clty or Town 

State 

ZIP Code 

Fenton 

Mi 

48430 

Telephone Number 

Fax Number 

ddeapiper@gmail.com 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

Representative’s Contact Information 

First Name 

Rachel 

Section 2: Petitioner’s Attorney/Authorized 

} 

M.I 

L. 

Last Name 

Hillegonds 

Firm Name (if any) Cunnningham Dalman, P.C. 

Address (No., Street, £.0. Box or Rural Route) 

321 Settlers Road 

616-392-1821 

City or Town 

State 

2IP Code 

Holland 

MI 

49423 

Telephone Number 

Fax Number 

616-392-4769 

rachel@cunninghamdalman.com 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

Section 3: Subject Property Information 

How many 

parcels are you 

appealing? 

OJ vest 

[J nor 

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

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

*+if no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

MARLON 

|. BROWN, DPA

Page 3

al 

el 

Uses 

2a 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

[O True Cash and Taxable Value 

[O Poverty Exemption 

[ Taxable Value Only (calculation) 

[O Disabled Veterans Exemption 

[Vl Uncapping of Taxable Value 

O Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[O Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The Matthieu Gast Act was not properly considered by the Assessor or the March Board of Review in determining 2024 

taxable value of the property. Between 2021 and 2023, the petitioner repaired and replaced much of the exterior of the 

house - the roof, the deck, steps, sidewalks and drive, and the siding, windows, insulation, weatherstripping, and doors, 

in a 40-year old home. The work completed which was not part of the structural addition were repairs and replacements 

expressly cited in Matthieu Gast Act. Although a Form 865 was not previously submitted by the petitioner, a copy of the 

Form 865 is attached for purposes of supporting the non-consideration items. The Matthieu Gast Act provides for 

mandatory non-consideration of such items, regardless of whether a Form 865 was submitted. The house was originally 

approximately 2,049 square feet (4 bedrooms, 3 baths), and only

Page 4

ST

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 Z Piper,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003520

Township Of Weldon,

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 279. 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: September 23, 2024

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 provide 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 Z Piper,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003520

Township Of Weldon,

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 279. 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: September 23, 2024

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 provide 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

CUNNINGHAM 

DALMAN 

rc 

ATTORNEYS 

AT 

LAW 

Michigan Tax Tribunal 

ATTN: Clerk 

P.O. Box 30232 

Lansing, MI 48909 

June 13, 2024 

Jeffrey K. Helder 

Ronald 

J. Vander Veen 

Carole D. Bos 

Bradley K. Glazier 

Randall S. Schipper 

Susan E. Vroegop 

Gregory J. McCoy 

P. Haans Mulder 

Vincent L. Duckworth+ 

Nicholas R. Dekker 

Jessica Arends 

Jennifer A. DeYoung 

John D. Fitzpatrick* 

Thomas J. Hillegonds 

Lindsey Schoettle Gorsline™ 

Derek W. Dalman 

Rachel L. Hillegonds 

Robert M. Howard 

Carl Thorwall 

Of Counsel: 

Ronald 

L. Dalman 

James A. Bidol 

Andrew J. Mulder 

Joel G. Bouwens 

David M. Zessin 

RE: 

Property Tax Appeal Petition Form — Valuation/Exemption/Classification Appeal; 

Weldon Township, Benzie County Property: PP#12-101-004-00 

Dear Clerk: 

Enclosed for filing please find the Property Tax Appeal Petition Form signed by 

Petitioner Debra Z. Piper, 

as well as my signature as the attorney for the Petitioner. Also 

enclosed please find our check in the amount of $200, payable to the State of Michigan, 

representing your filing fee. 

Please contact me if you have any questions regarding this matter. 

Thank you. 

Very truly yours, 

Buchel £, Fillegonds 

Rachel L. Hillegonds 

rachel@cunninghamdalman.com 

RLH/ljc

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

submit this document, you may be held in defauit. 

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 Smali Claims Petition, if applicable. If you do not 

Section 1: Petitioner’s Contact Information 

810-618-2607 

First Name 

Mi 

Last Name/Company Name 

Debra 

4 

Piper 

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

7540 Ore Knob Drive 

Clty or Town 

State 

ZIP Code 

Fenton 

Mi 

48430 

Telephone Number 

Fax Number 

ddeapiper@gmail.com 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

Representative’s Contact Information 

First Name 

Rachel 

Section 2: Petitioner’s Attorney/Authorized 

} 

M.I 

L. 

Last Name 

Hillegonds 

Firm Name (if any) Cunnningham Dalman, P.C. 

Address (No., Street, £.0. Box or Rural Route) 

321 Settlers Road 

616-392-1821 

City or Town 

State 

2IP Code 

Holland 

MI 

49423 

Telephone Number 

Fax Number 

616-392-4769 

rachel@cunninghamdalman.com 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

Section 3: Subject Property Information 

How many 

parcels are you 

appealing? 

OJ vest 

[J nor 

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

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

*+if no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

MARLON 

|. BROWN, DPA

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el 

Uses 

2a 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

[O True Cash and Taxable Value 

[O Poverty Exemption 

[ Taxable Value Only (calculation) 

[O Disabled Veterans Exemption 

[Vl Uncapping of Taxable Value 

O Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[O Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The Matthieu Gast Act was not properly considered by the Assessor or the March Board of Review in determining 2024 

taxable value of the property. Between 2021 and 2023, the petitioner repaired and replaced much of the exterior of the 

house - the roof, the deck, steps, sidewalks and drive, and the siding, windows, insulation, weatherstripping, and doors, 

in a 40-year old home. The work completed which was not part of the structural addition were repairs and replacements 

expressly cited in Matthieu Gast Act. Although a Form 865 was not previously submitted by the petitioner, a copy of the 

Form 865 is attached for purposes of supporting the non-consideration items. The Matthieu Gast Act provides for 

mandatory non-consideration of such items, regardless of whether a Form 865 was submitted. The house was originally 

approximately 2,049 square feet (4 bedrooms, 3 baths), and only

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