Michigan

Devine Investment Properties Petitioner Vs. Township Of Denton Respondent

Petitioner: Devine Investment Properties
Respondent: Township Of Denton

Case overview

Docket number: 26-001414-TT
Status: Default Petitioner
CaseType: ET Property
Division: ET
County: Roscommon
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
8	Amended Petition	Not recorded	Not recorded	09/24/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
7	Reissued Order Holding Petitioner in Default	Not recorded	6	09/17/2026	Not recorded	Download
6	Order of Default of Petitioner	Not recorded	Not recorded	08/11/2026	Not recorded	Download
5	Petition has been verified	PET	1	08/11/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
4	Notice of Docket Number ET	Not recorded	Not recorded	08/11/2026	Not recorded	Download
3	Attachments to the Petition were filed	Not recorded	Not recorded	05/26/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
2	Attachments to the Petition were filed	Not recorded	Not recorded	05/26/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
1	A petition was received.	PET	Not recorded	05/26/2026	$475.00	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download

Documents

ET-Petition-Prop-fillable.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON I. BROWN, DPA

GOVERNOR

DIRECTOR

LANSING

_____________________________,

MICHIGAN TAX TRIBUNAL

Petitioner(s)

MTT Docket No.

_____________________________,

Respondent(s)

ENTIRE TRIBUNAL PROPERTY TAX PETITION

Property Parcel No: _____________________________________________

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition

Form addressing all other parcels at issue.)

The property identified above is ___real ___personal.

If more than one parcel of real property is under appeal, are the properties

contiguous? ___Yes ___No. (If no, separate Petitions are required for each non

contiguous parcel.)

Are all of the parcels of personal property located on a parcel of real property

under appeal? ___Yes ___No. (If no, separate Petitions are required for each

parcel of personal property not located on a parcel of real property under

appeal.)

If parcels of personal property are under appeal, when were the personal

property statements filed by parcel number (attach additional page if necessary):

The property identified above is classified as _________________________

If the assessment or assessments at issue were protested, the protest was made

to Respondent’s ___ March ___ July ___December Board of Review.

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

Devine Investment Properties, LLC

Denton Twp.

0031100250000

201 Commercial

Page 2

MTT Docket No. _________________ 

Page 2 of 4 

8.

If a protest was required and no protest was made, list the separate and specific

facts upon which Petitioner relies to invoke the Tribunal’s authority over the

assessment or assessments at issue (attach additional page if necessary):

9.

If the appeal was not submitted by the deadline for the filing of an appeal for the

classification or classifications of the properties at issue (i.e., May 31 or July 31

of the tax year involved), list the separate and specific facts upon which

Petitioner relies to invoke the Tribunal’s authority over the assessment or

assessments at issue (attach additional page if necessary):

10.

The property or properties at issue are located in _______________County. The

property or properties’ address is:

11.

The assessment or assessments at issue were established by the (applicable

local governmental unit): ________________________________________

12.

Petitioner’s legal residence or principal office address is:

13.

This appeal involves issues relating to the (check all that are applicable):

________the property or properties’ true cash and taxable values

________the property or properties’ taxable value only

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes ___No 

________uniformity of the property or properties’ assessment 

________the property or the properties’ exemption from ad valorem taxation 

under MCL ______ 

14.

The tax year(s) at issue are: _______________________________________

 

 

Roscommon

3741 W. Houghton Lk. Dr. Houghton Lake, Michigan

Denton Township

P.O. Box 837 Perry, MI 48872

XXX

2026

Page 3

MTT Docket No. _________________ 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax year or years (attach additional page if necessary): 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

16. 

The values for the property identified above as established by Respondent’s 

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value

Taxable Value 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value

Taxable Value 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value

Taxable Value 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

20. 

List the separate and specific facts upon which Petitioner relies to support the 

relief requested (attach additional page if necessary):

Page 4

______________________________________________________________________

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SubsequentFiling.pdfRead complete document text →

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001414

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Amended Petition

Attachment File Name: ET-Petition-Prop-fillable

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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26-001414 Reissue Default P never served.pdfRead complete document text →

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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

Devine Investment Properties,

MICHIGAN TAX TRIBUNAL

Petitioner,

MTT Docket No. 26-001414

Denton Township,

Presiding Judge

Respondent.

Patricia L. Halm

REISSUED ORDER HOLDING PETITIONER IN DEFAULT

The Tribunal has reviewed the file in this case and finds that an order holding Petitioner

in default was issued on August 11, 2026, because Petitioner failed to file a complete

petition. The Tribunal erred in the entry of that order as it failed to properly serve the

order on Petitioner, thus failing to properly notify Petitioner of the default.

Consequently, the Tribunal finds it appropriate to reissue the Order of Default.

Specifically, Petitioner failed to file a complete petition. See TTR 233. As such,

Petitioner must file an amended petition within 14 days of the entry of this order. The

amended petition shall note the docket number assigned by the Tribunal and if filed

utilizing the Tribunal’s e-filing system, must be filed on the assigned docket number as

an “amended petition.” Tribunal rules and information on Entire Tribunal petitions can

be found on our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Petitioner is held in DEFAULT.

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the

default: file a completed amended Entire Tribunal petition, indicating the docket number

assigned previously assigned by the Tribunal. If filed via the Tribunal’s e-filing system,

must be filed as an “amended petition.” Sample Entire Tribunal petitions are available

online at www.michigan.gov/taxtrib.

The foregoing must be filed with the Tribunal within 14 days of the entry of this order.1

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

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

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

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

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

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

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

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

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

Page 2

MTT Docket No. 26-001414 

Page 2 of 2 

 

Failure to comply with this order will result in Petitioner being required to file a motion to 

set aside the default. 

 

 

Entered: September 17, 2026 

 

 

 

By: /s/ Patricia L. Halm 

kac 

 

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 

 

 

 

 

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

act, MCL 205.735a.” TTR 225(5).

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ET_Order_of_Default_Petition.2026-08-11_15-31-55.pdfRead complete document text →

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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

Devine Investment Properties,

Petitioner, MICHIGAN TAX TRIBUNAL

ENTIRE TRIBUNAL

MTT Docket No. 26-001414

Township Of Denton,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to file a complete petition. See TTR 233. As such, Petitioner must file

an amended petition within 14 days of the entry of this order. The amended petition

shall note the docket number assigned by the Tribunal and if filed utilizing the Tribunal’s

e-filing system, must be filed on the assigned docket number as an “amended petition.”

Tribunal rules and information on Entire Tribunal petitions can be found on our website

at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated

above, within 14 days of the entry of this order.1

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

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

By: /s/ Patricia L. Halm

Entered: August 11, 2026

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-001414

Page 2 of 2

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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Houghton property tax appeal.pdfRead complete document text →

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Page 1

Statement of True Cash Value Justification

Property Location: 3741 W. Houghton Lake Dr. Houghton Lake, Michigan

Parcel #’s: 003-110-025-0000, 003-110-022-0000, 003-110-024-0000, 003-110-024-0000

Building Size: 34,700 square feet

Year Built: Approx. 60 years old

Condition: Average

Occupancy: Vacant for approximately 2 years

Purchase Price: $550,000

I am submitting this statement to support the true cash value of the above-referenced commercial

property for purposes of assessment review.

The most reliable indicator of a property’s true cash value is an arm’s-length sale. This property

was purchased in an open and competitive national commercial real estate auction, where it was

exposed to a broad pool of potential buyers. The auction format ensured that the final sale price

of $550,000 reflects current market conditions and the collective judgment of informed market

participants.

Several factors inherent to the property significantly impact its market value:

First, the building is approximately 60 years old and in average condition. Properties of this age

typically require ongoing capital investment, modernization, and potential structural or

mechanical updates. Buyers factor these anticipated costs into their purchase decisions, resulting

in downward pressure on value.

Second, the property consists of a large footprint of 34,700 square feet. In a small, seasonal

market such as Houghton Lake, demand for large-format retail space is limited. Larger buildings

generally command a lower price per square foot due to reduced buyer demand, higher carrying

costs, and increased difficulty in leasing or repurposing the space.

Third, the property has been vacant for nearly two years. Extended vacancy is a critical

determinant of value, as it reflects functional and economic obsolescence. A vacant property

generates no income and presents significant leasing risk, which investors account for through

discounted purchase pricing. Additionally, prolonged vacancy may contribute to deferred

maintenance and further reduce market appeal.

Fourth, the property was marketed on a national auction platform, which typically attracts value-

driven and investment-oriented buyers seeking properties with repositioning potential. Such sales

environments often result in pricing that accurately reflects risk, required investment, and local

market limitations.

The purchase price equates to approximately $15.85 per square foot ($550,000 ÷ 34,700 sq ft),

which is consistent with market expectations for large, older, vacant commercial properties in

similar secondary and rural markets. This pricing level reflects the realities of limited tenant

demand, high vacancy risk, and the capital required to return the property to productive use.

Page 2

Given these considerations, the recent arm’s-length transaction at $550,000 provides strong and 

credible evidence of the property’s true cash value. Any assessment significantly above this level 

would not accurately reflect current market conditions or the property’s actual economic utility. 

For these reasons, I respectfully request that the assessed value be adjusted to align with the 

demonstrated market value established by the recent purchase price. 

Sincerely, 

Charles Devine, Sole member 

Devine Investment Properties, LLC 

P.O. Box 837 Perry, MI 48872

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EntireTribunalCaseISPetition.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Individual 

Local Unit of Government

First Name

Charles

M.I.

Last Name/Company Name

Devine

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

PO BOX 837

City or Town

PERRY

State

Michigan

ZIP Code

48872

Telephone Number

5177193418

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

charliesbars@hotmail.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

4

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

3741 W. Houghton Lake Dr.

Houghton Lake

Michigan

48629

Taxing Authority (City or Township)

Township Of Denton (ROSCOMMON) 

County

Roscommon

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.)

Yes

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

003-110-025-0000

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

329500

Current Taxable Value as established by the Board of Review:

329500

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

268080

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

134040

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

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

003-110-024-0000

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

88900

Current Taxable Value as established by the Board of Review:

88900

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

72329

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

36164

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

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

003-110-022-0000

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

182400

Current Taxable Value as established by the Board of Review:

182400

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

148400

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

74200

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

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

003-110-012-0000

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

75200

Current Taxable Value as established by the Board of Review:

75200

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

61192

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

30596

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

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being

Page 4

STATE

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ET_Notice_of_Docket_Number.2026-08-11_15-29-03.pdfRead complete document text →

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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

Devine Investment Properties,

Petitioner,

MICHIGAN TAX TRIBUNAL

MTT Docket No.: 26-001414

Township Of Denton,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted

docket number has been assigned to that petition. This docket number shall be noted

on the petition and the petition shall be served within 45 days of the issuance of

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the

issuance of this notice evidencing the service of the petition.

If you submitted a proof of service with the petition, you must still serve the petition and

file a second proof of service including the docket number, pursuant to this notice.

Failure to serve the petition and file a proof of service within 45 days of the issuance of

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28

days after the date of service of the petition with noted docket number.” Failure to do so

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this

case. Further, the assignment of the docket number does not mean that the Tribunal

has authority over the petition or that the petition complies with statutory requirements

or the Tribunal’s rules.

By: Tribunal Clerk

Entered: August 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

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Houghton Lake closing statement.pdfRead complete document text →

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Page 1

Michigan Department of Treasury - 2766 (Rev. 03-25)

L-4260

Property Transfer Affidavit

This form is issued under authority of P.A. 415 of 1994. Filing is mandatory.

This form must be filed whenever real estate or some types of personal property are transferred (even

if you are not

recording

a deed). The completed Affidavit must be filed by the new owner with the assessor for the city or

township where the property

is located within 45 days

of the transfer. The information

this form

is NOT

CONFIDENTIAL.

1. Street Address of Property

2. County

3. Date of Transfer (or land contract signed)

3741 W Houghton Lake Dr

Roscommon

October 28, 2025

4. Location of Real Estate (Check appropriate field and enter name in the space below.)

5. Purchase Price of Real Estate

a city

M Township

O village

$550,000.00

Denton

6. Seller's (Transferor) Name

Goupil Investments, LLC

7. Property Identification Number (PIN). If you don't have a PIN, attach legal description.

8. Buyer's (Transferee) Name and Mailing Address

PIN. This number ranges from 10 to 25 digits.

It usually includes hyphens and sometimes includes

Devine Investment Properties, LLC

letters.

It is found on the property tax bill and on the assessment notice.

P.O. Box 837

Perry, MI 48872

003-110-021-0000, 003-110-022-0000, 003-111-024-0000 and

9. Buyer's (Transferee) Telephone Number

003-110-025-0000

(517)719-3418

Items 10-15 are optional. However, by completing them you may avoid further correspondence.

10. Type of Transfer. Transfers include, but are not limited to, deeds, land contracts, transfers involving trusts or wills, certain long-term leases and business interest.

See Page 2 for list.

Land Contract

Lease

M Deed

OO other (specify)

11. Was property purchased from a financial institution? | 12. Is the transfer between related persons?

13. Amount of Down Payment

0 ves

M No

0 ves

M No

$550,000.00

14. If you financed the purchase, did you pay market rate of interest?

15. Amount Financed (Borrowed)

O ves

0 No

$0.00

EXEMPTIONS

Certain transfers are exempt from uncapping.

If you believe your transfer qualifies for an exemption, please indicate the type of exemption you're

claiming below. Note that if an exemption is claimed, your assessor may request additional information to support your claim.

Transfer from one spouse to the other spouse.

Change in ownership solely to exclude or include a spouse.

Transfer between certain family members *(see page 2). Describe relationship from each Transferor to each Transferee, attach additional

page if necessary.

Seller Name:

Buyer Name:

Relationship of Buyer to Seller:

[1]

Transfer of that portion of a property subject to a life lease or life estate (until the life lease or life estate expires).

[m}

Transfer between certain family members

of that portion

a property after the expiration

or termination

life estate or

life lease

retained by transferor ** (see page 2). Describe relationship from each Transferor to each Transferee, attach additional page if necessary.

Seller Name:

Buyer Name:

Relationship of Buyer to Seller:

Transfer to effect the foreclosure or forfeiture of real property.

Transfer by redemption from a tax sale.

Transfer into a trust where the settlor or the settlor's spouse conveys property to the trust and is also the sole beneficiary of the trust.

Transfer resulting from a court order unless the order specifies a monetary payment.

Transfer creating or ending a joint tenancy if at least one person is an original owner of the property (or his/her spouse).

Transfer to establish or release a security interest (collateral).

Transfer of real estate through normal public trading of stock.

Transfer between entities under common control or among members of an affiliated group.

Transfer resulting from transactions that qualify as a tax-free reorganization under Section 368 of the Internal Revenue Code.

Transfer of qualified agricultural property when the property remains qualified agricultural property and affidavit has been filed.

Transfer of qualified forest property when the property remains qualified forest property and affidavit has been filed.

Transfer of land with qualified conservation easement (land only - not improvements).

Other, as described in MCL 211.27a, specify:

OoOooooooooooo

CERTIFICATION:

1 cortty that he information above

i rue and complete to the bast of my fnowledge.

Printed Name

Signature

Date

Devine Investment Properties, LLC

October 28, 2025

Name and title,

if signer is

Page 2

Ame

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Page 1

1 of 1

Docket #: 26-001414

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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v 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

______________________, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

MTT Docket No. ___________ 

______________________, 

Respondent. 

MULTIPLE PARCEL PETITION FORM ___ OF ___ 

1. The classification of the property identified herein as established by 

Respondent’s Board of Review is: 

Tax Year 

Parcel Number 

Real/Personal

Classification 

2. The values for the property identified herein as established by Respondent’s 

Board of Review are: 

Tax Year 

Parcel Number 

True Cash Value

Assessed Value 

Taxable Value

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 

Charles Devine

Denton TWP.

1

1

2026

0031100240000

Real

201

2026

0031100220000

Real

201

2026

0031100210000

Real

201

2026

0031100250000

Real

201

2026

0031100240000

177,800

88,900

88,900

2026

0031100220000

364,800

182,400

182,400

2026

0031100210000

150,400

75,200

75,200

2026

0031100250000

659,000

329,500

329,500

Page 2

MTT Docket No._____________ 

Page 2 of 2 

3. Petitioner contends that the values for the property identified herein are: 

Tax Year Parcel Number True Cash Value 

State Equalized Value 

Taxable Value

4. The values in dispute for the property identified herein are: 

Tax Year Parcel Number True Cash Value

State Equalized Value 

Taxable Value

2026

0031100240000

72,329

36,164

36,164

2026

0031100220000

148,400

74,200

74,200

2026

0031100210000

61,192

30,596

30,596

2026

0031100250000

268,080

134,040

134,040

2026

0031100240000

105,472

52,736

52,736

2026

0031100220000

216,400

108,200

108,200

2026

0031100210000

89,208

44,604

44,604

2026

0031100250000

390,920

195,460

195,460

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Docket #: 26-001414

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

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