Dewey J Stanton, Petitioner V City Of Litchfield, 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

Dewey J Stanton, 

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v

MTT Docket No.25-002243

City Of Litchfield,

Respondent.

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that Petitioner was placed in 

default on August 12, 2026, for failing to appear at a duly-scheduled hearing. Even 

though Petitioner failed to comply with the order, the Tribunal must consider Grimm v 

Dep’t of Treasury1 prior to the dismissal of this case. In Grimm, the Michigan Court of 

Appeals summarized factors that the Tribunal must consider before imposing the 

sanction of dismissal. Those factors are:

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) 

the degree of compliance with other parts of the court's orders; (6) 

attempts to cure the defect; and (7) whether a lesser sanction would better 

serve the interests of justice.2 

Petitioner’s failure to appear at the hearing and failure to comply with the Order of 

Default has established a history of deliberate delay. As a result, giving careful 

consideration to the factors involved and considering all options in determining what 

sanction is just and proper, the Tribunal finds that dismissal is appropriate, and a lesser 

sanction would not be appropriate. 

Therefore,

IT IS ORDERED that this case is DISMISSED. 

This order resolves all pending claims in this matter and closes this case.

1 Grimm v Dep’t of Treasury, 291 Mich App 140 (2010).

2 Id. at 149.

Page 2

MTT Docket No. 25-002243

Page 2 of 4

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 

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: /s/ Patricia L. Halm

Entered: September 2, 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

Dewey J Stanton

3380 Genesee Rd

Jonesville , MI 49250

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Dewey J Stanton, 

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v

MTT Docket No.25-002243

City Of Litchfield,

Respondent.

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that Petitioner was placed in 

default on August 12, 2026, for failing to appear at a duly-scheduled hearing. Even 

though Petitioner failed to comply with the order, the Tribunal must consider Grimm v 

Dep’t of Treasury3 prior to the dismissal of this case. In Grimm, the Michigan Court of 

Appeals summarized factors that the Tribunal must consider before imposing the 

sanction of dismissal. Those factors are:

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) 

the degree of compliance with other parts of the court's orders; (6) 

attempts to cure the defect; and (7) whether a lesser sanction would better 

serve the interests of justice.4 

Petitioner’s failure to appear at the hearing and failure to comply with the Order of 

Default has established a history of deliberate delay. As a result, giving careful 

consideration to the factors involved and considering all options in determining what 

sanction is just and proper, the Tribunal finds that dismissal is appropriate, and a lesser 

sanction would not be appropriate. 

Therefore,

IT IS ORDERED that this case is DISMISSED. 

This order resolves all pending claims in this matter and closes this case.

3 Grimm v Dep’t of Treasury, 291 Mich App 140

Page 5

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

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

Dewey J Stanton,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 25-002243

City Of Litchfield,

Respondent.

ORDER OF DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner failed to 

appear for the duly-noticed hearing scheduled for August 12, 2026. Thus, this case is 

subject to dismissal or a default hearing. Prior to dismissal or the scheduling of a 

default hearing, however, the Tribunal finds that placing the absent party in default and 

ordering an explanation and documentation justifying the absence at the proceeding is 

appropriate.1 Therefore,

IT IS ORDERED that the absent party is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall submit information and 

documentation as directed above. The response must be filed with the Tribunal and 

served on the opposing party or the opposing party’s authorized representative within 

14 days of entry of this order.2 

Failure to comply with this order may result in dismissal of this case or the scheduling of 

a default hearing, as provided by TTR 237.

By: /s/ Patricia L. Halm

Entered: August 12, 2026

1 See Grimm v Department of Treasury, 291 Mich App 140 (2010).

2 “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. 25-002243 

Page 2 of 4

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

Dewey J Stanton

3380 Genesee Rd

Jonesville , MI 49250

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Dewey J Stanton,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 25-002243

City Of Litchfield,

Respondent.

ORDER OF DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner failed to 

appear for the duly-noticed hearing scheduled for August 12, 2026. Thus, this case is 

subject to dismissal or a default hearing. Prior to dismissal or the scheduling of a 

default hearing, however, the Tribunal finds that placing the absent party in default and 

ordering an explanation and documentation justifying the absence at the proceeding is 

appropriate.3 Therefore,

IT IS ORDERED that the absent party is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall submit information and 

documentation as directed above. The response must be filed with the Tribunal and 

served on the opposing party or the opposing party’s authorized representative within 

14 days of entry of this order.4 

Failure to comply with this order may result in dismissal of this case or the scheduling of 

a default hearing, as provided by TTR 237.

By: /s/ Patricia L. Halm

Entered: August 12, 2026

3 See Grimm v Department of Treasury, 291 Mich App 140 (2010).

4 “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 5

MTT Docket No. 25-002243 

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

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

CSZ SERVICES LLC 

RECEIVED 

ASSESSING SERVICES 

PO BOX 98 ST JOHNS Mi 48879 

JUL 21 2026 

989-292-4422 OFFICE PHONE 

CSZSERVICES30@GMAIL.COM 

MICHIGAN TAX TRIBUNAL 

CSZSERVICES.COM 

July 17%, 2026 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, Michigan 48909 

Re: docket 25-0002243 

Dewey Stanton 

3380 Genessee Rd 

Jonesville, Michigan 49250 

Honorable Joshua Wease: 

In regards to the upcoming hearing, we respectfully submit the following as evidence. 

1. 

Land value studies showing a per front foot value of $288 calculated, $250 per front foot applied. 

2. 

Economic Condition Factor study showing .809 calculated and applied with a relatively low deviation in values. 

3. 

Arecord card and sale of a property used by the petitioner on the most comparable property presented. 

In regard to the property used as a comparable, comparable is a stand alone storage unit like the subject property, but over 20 

years older. Located just outside the City limits, not in an area that is as desirable as the subject property. 

Comparable: 

Built in 2002 

3000 sq feet. 

Located in Litchfield Township 

Sold in August of 2024 $175,000 ($58.33 per sq foot)

Page 2

Land was also purchased in 2024, with the purchase price of $30,000 being more than the assessed value value of just over 

$25,000 ($25,165 true cash value). 

No water or sewer is being charged to the parcel. Applying the same per sq foot cost to the subject would result in a value of 

over $290,000, with an assessed and taxable value of over $145,000. 

Using a carwash as a comparable is hard to set adjustments, as is using an old warehouse. The warehouse has obsolescence is is 

under repair. 

Respectfully submitted, Te 

Chuck Zemla 

City of Litchfield Assessor

Page 3

parcel Number 

Street Address 

Sale Date 

= Sale Price 

006-426-377-13 

100 W ST JOE 

04/05/22 

20-110-002-160-23-7-4 STRONG ST 

06/02/23 

$12,000 

$15,000 

fl 

Instr, 

WD 

wD 

erms of Sale 

03-ARM'S LENGTH 

03-ARM'S LENGTH 

$12,000 

$16,500 

$849,000 

$850,500 

$331,100 

Totals: 

Std. Dev. => 

12.30 

Sale. Ratio => 

H#VALUE! 

COMMERCIAL LAND $250 FRONT FOOT APPLIED 

21.004 300008 0463 439 BECK ST 

07/29/22 

16 ANDERSON 

RD 

06/24/22 

19 014 300 006 145 4 

02/03/23 

19 040 001 103 

506 MARSHALL ST 

10/06/22 

03-017-400-023-17-5-2 4885 E CHICAGO RD 

07/21/23 

006-216-300-13 

901 DEVELOPMENTDR 

06/07/22 

03-005-300-015-05-5-2 

07/30/22 

Totals: 

$340,000 

$25,000 

$139,000 

$29,000 

$150,000 

$44,000 

$480,150 

WD 

WD 

wD 

WD 

WD 

WD 

03-ARM'S LENGTH 

03-ARM'S LENGTH 

03-ARM'S LENGTH 

03-ARM'S LENGTH 

03-ARM'S LENGTH 

03-ARM'S LENGTH 

03-ARM'S LENGTH 

$340,000 

$25,000 

$139,000 

$29,000 

$150,000 

$44,000 

$1,098,000 

$110,000 

$12,000 

$63,800 

$14,000 

$70,000 

$22,000 

$378,000 

Sale. Ratio => 

Std. Dev. => 

32.35 

48.00 

45.90 

42.00 

46.60 

50.00 

34.43 

16.24 

16.49 

FIRST ACRE AT $13,500 5 ACRES AT $32,500, 10 ACRES AT $50,000 15 ACRES + AT $4,000 PER ACRE FOR COMMERCIAL AND INDUSTRIAL LAND

Page 4

Cur. Appraisal 

Land Residual 

"Est. Land Value 

Effec. Front 

Depth 

Net Acres 

Total Acres 

Dollars/FF 

Dollars/Acre 

Dollars/SqFt 

$60,074 

$15,598 

$5,672 

23.6 

40.8 

0.03 

0.03 

$660 

$519,933 

$11.94 

$86,186 

$7,174 

$28,360 

1418 

69.5 

0.23 

0.11 

$51 

$31,743 

- $0.73 

$12,000 

$12,000 

$11,986 

378.0 

104.0 

0.89 

0.89 

$32 

$13,483 

$0.31 

$16,000 

$16,500 

$12,840 

66.0 

495.0 

0.75 

0.75 

$250 

$22,000 

$0.51 

$77,434 

$60,214 

$18,648 

77.7 

1386 

0.21 

eh 

By 

$286,733 

$6.58 

$410,560 

$169,262 

$11,822 

288.5 

370.0 

1.27 

1.27 

$587 

$132,859 

$3.05 

$662,254 

$280,748 

$89,328 

: 

3.38 

3.27 

per FF=> 

$288 

per Net Acre=> 

132,858.71 

per SqFt=> 

$3.05 

Average 

Average 

Average 

$447,741 

$20,784 

$93,525 

00 

00 

12.47 

12.47 

 #DIV/O! 

$1,667 

$0.04 

$20,150 

$25,000 

$20,150 

00 

00 

a0 

4.03 

#DIV/O! 

$6,203 

$0.14 

$219,983 

$144,817 

$24,800 

00 

0.0 

2.60 

2.60 

#DIV/0! 

$55,699 

$1.28 

$40,740 

$25,000 

$40,740 

00 

0.0 

5.94 

1.97 

#DIV/0! 

$4,207 

$0.10 

$127,656 

$37,194 

$25,850 

150.7 

227.0 

2.98 

2.46 

$247 

$12,481 

$0.29 

$29,000 

3.85 

3.85 

$7,532 

$0.17 

$150,000 

$140,000 

30.37 

30.37 

$4,939 

$0.11 

$44,000 

12.05 

12.05 

$3,651 

$0.08 

$156,057 

$475,795 

$156,057 

0.0 

74.26 

74.26 

Average 

Average 

Average 

per FF=> 

#DIV/0! 

per Net Acre=> 

6,407.15 

per SqFt=> 

$0.15

Page 5

Old warehouse 

Under repair in 2021 & still in 2025

Page 6

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Page 7

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Page 8

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= | | — = 

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Township comparable

Page 9

Parcel Number 

Street Address 

Sale Price 

| Instr 

Terms of Sale 

Adj. Sale$ 

Cur: Asmnt. 

| Asd/Adj: Sale 

Sale Date 

000 

WD 

0 

$67,000 WD 

 03-ARM'S LENG 

$ 

19040001171 

111 MARSHALL ST 

10/23/23 

$32,300 

19 040 001 552 

102 JONESVILLE ST 

08/18/23 

$85,000 WD 

 03-ARM'S LENGTH 

$85,000 

$43,900 

51.65 

Totals: 

$1,206,500 

$1,206,500 

$544,100 

Sale. Ratio => 

45.10 

Std. Dev, => 

11.31 

LITCHFIELD COMMERCIAL ECF .809 CALCULATED AND APPLIED

Page 10

Cur. Appraisal 

Land # Yard 

Bldg. Residual’ 

Cost Man. $ 

.C.F./ 

Floor Area 

ECF Area 

Dev. by Mean {%) 

$87,726 

$22,026 

$62,974 

$83,801 

0.751 

5,119 

$12.30 

L-COM 

5.7580 

$1,088,224 

$982,511 

$1,101,141 

$50.52 

8.3216 

E.C.F.=> 

0.892 

Std. Deviation=> 

0.24334142 

Ave.E.C.F.=> 

0.809 

Ave. Variance=> 

16.0666 

Coefficient of Var=>

Page 11

STATE OF MICHIGAN 

DEPARTMENT OF CONSUMER AND INDUSTRY SERVICES 

MICHIGAN TAX TRIBUNAL 

Dewey Stanton 

MTT Docket Number 25-0002243 

Petitioner 

Vv 

City of Litchfield 

Respondent 

PROOF OF SERVICE 

On the date listed below, 

| served First Class Mail a copy of the Respondents completed a full 

response with all copies contained within for the above-mentioned docket number. 

Sent to: 

Dewey Stanton 

3380 Genessee Rd 

Jonesville, Michigan 49250 

| hearby declare that the above statements are true to the best of my knowledge, information 

and

Page 12

CSZ

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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

Dewey J Stanton,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-002243

City Of Litchfield, 

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:

August 12, 2026 

HEARING TIME:

10:30 AM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

637892150 

 

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।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

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

dokumento.

Page 2

MTT Docket No. 25-002243

Page 2 of 6

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. Parties are 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 choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. 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 both 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 both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (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 in this case.

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 valuation appeals once the assessment has been established for that tax year. For purposes of 

administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit 

documentation and be prepared to discuss subsequent tax year assessments at hearings to be conducted on 

or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year, 

taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at 

the March Board of Review for that year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. 

The following motions and requests may be filed by either party regarding the scheduled hearing. Motions and 

requests may be submitted to the Tribunal by mail or through the Tribunal’s e-filing system. Motions and 

requests 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, motions and requests 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. 

1. Motion to Adjourn: Parties may request the hearing be rescheduled (i.e. adjourned). The motion must be 

submitted to both the Tribunal and the opposing party at least 28 days before the hearing unless there are 

emergency circumstances. The emergency circumstances must be detailed to justify the granting of what

Page 3

MTT

Page 4

MTT

Page 5

D

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 

JUN 24 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25-002243 

Section 1: Respondent’s Contact Information 

First Name 

mI. 

Last Name 

Chuck 

S 

Zemla 

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

PO Box 98 

City or Town 

State 

ZIP Code 

St johns 

Ml 

[48879 

Telephone mre 1 7-320-4 1 67 

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

cszservices30@gmail.com 

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

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address {do not enter unless you want MTT to send all correspondence via email} 

Section 3: Subject Property Information 

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

J Yes 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

 (f not, list which parcels adjoin one another. 

] Yes 

O 

No 

jr] 

Not 

Applicable

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Petitoner did attend the March Board of review, but evidence presented was difficult to understaand. 

Income approach would not be used on a brand new building, so income at only 41% occupied is 

probably not the best way for valuation on a new building. 

Two comps provided were for very diferent types of properties. 527 Marshall is an extrememly old 

warehouse building with obsolesence. 

521 Marshall is an older car wash. 

The most comparable woud! be parcel 01-022-100-002-22-5-4 which is a single mini storage unit at 3,000 

sq. ft. The assessed and taxable value are $63,300, The building is over 20 years old, and recently sold 

for $175,000..0r over $58 per sq foot. Using this as a comparable would value this building at over 

$290,000. This is significant because this is an older building in a less desirable neighborhood (country 

setting) than the subject property. The assessor deemed this information supplied by the petitioner to be 

the most reliable. 

As for cost of building, no labor was included in the valuation. 

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 

[wm] No 

If yes, check which BOR Petitioner attended: 

March 

[ll] Juty 

[| December 

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

Yas 

M No 

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

if the July or December BOR revised the assessmenti(s) at issue, did it have authority? [We] Yes 

[I] No 

if yes, cite the Board’s authority. 

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

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[1 Yes 

No 

If so, what is the issue date?

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption ata BOR? [] Yes 

[J No 

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

[] July 

[] December 

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

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at 

a BOR? O Yes 

[| No 

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

[J yuly 

[] 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) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 6: Valuation Information use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

19-009-200-0026-09-5-4 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed v (also known as State Equalized Value) as established by the BOR: 

$106,600 

Current Taxable Value as established by the BOR: 

106,600 

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

$213,200 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

$106,600 

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

Page 4

Too tam 

Tree 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. 

This is 2 model assessment notice to be used by the local assessor. 

FROM CITY OF LITCHFIELD 

PARCEL IDENTIFICATION 

PO BOX 98 

PARCEL NUMBER: 

30. 

19009 200026 09 5 4 

ST JOHNS M! 48879 

PROPERTY ADDRESS: 

10948 HOMER RD 

LITCHFIELD, MI 49252 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE EXEMPTION 

JORDAN Eo 

STANTON DEWEY 

% Exempt 

As "Homeowners Principal Residence”: 

00% 

2 

SHING 

% Exempt As "Qualified Agricultural Property”: 

.00% 

LITCHFIELD Mi 49252 

% Exempt As "MBT Industrial Personal”; 

.00% 

9% Exempt As “MBT Commercial Personal”: 

.00% 

Exempt 

As "Qualified Forest Property”: 

0 Yes 

No 

Exempt 

As "Development Property™ 

[1 Yes 

No 

LEGAL DESCRIPTION: 

PARCEL 1: 

A PARCEL OF

Page 5

06/20

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

Dewey J Stanton,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002243

City Of Litchfield,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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

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

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

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

settlement conference process.

Page 2

MTT Docket No. 25-002243

Page 2 of 7

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

Mediation is a voluntary process where a mediator facilitates communication between 

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

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

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

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

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: July 22, 2025

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

Dewey J Stanton

3380 Genesee Rd

Jonesville , MI 49250

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Dewey J Stanton,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002243

City Of Litchfield,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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

Page 5

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

GRETCHEN WHITMER 

MAY 02 2025 

peTAY TRIBUNAL 

MICHIGAT 

prey, 

j¥) 

FR STOR 

STATE OF MICHIGAN 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

06/01/25 

GE SOLUTIONS 

MARLON |. BROWN, DPA 

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 default. 

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 

Section 1: Petitioner’s Contact Information 

517-435-6253 

First Name 

ML 

Last Name/Company Name 

{ 

Dewey 

5 ton 

J 

Stentarn 

/ Ded) 

Aestmeil Prepedtics 

Mailing Address (No., 

Street, P.O. Box or Rural Route) 

LEC. 

3380 

Beneses 

City or Town 

| 

State 

ZIP Code 

Janes Vi [l< 

me 

49450 

Telephone Number 

Fax Number 

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

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

First Name 

M.1. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

parcelsareyou | [] vest 

[] No** 

appealing? 

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

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (checkall that apply) 

id True Cash and Taxable Value 

[0 Poverty Exemption 

[J Taxable Value Only (calculation) 

[] Disabled Veterans Exemption 

[J] uncapping of Taxable Value 

[I Eligible Manufacturing Personal Property (ESA) 

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

[0 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

T Amended 

Bo 

Rk 

iY 

Marcel 

, 

Zz Fook Jer mation 

R ¢garding The 

Bulli ng TYP © cask, 

T Took Jl A. 

Regaveluns 

all 

Comps 

wm The 

area, 

fl Break 

Dewn of 5 

I tok 

nfermalion 

Showi hg 

foot 

value Vr 

Gene vv" 

No 

asphal F 

LT 7oo kK an 

par 

statement 

Sho 

vcs 

Roe 

Wi II Wot Just. fy 

gelling 

tb 

«nr TUTE, 

JE 

POR 

comments 

wes 

nrnsuflicent Doc 

Presented 

Lor 

a 

Pe wehen 

wm 

Va lox 

imaceep bolle 

Huey 

gata! 

fe 

Biwipoted. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

ADS 

Did you protest the assessment at a Board of Review ory? IY] 

ves 

[| No 

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

| July 

Oa December 

If No, check the applicable reason(s): 

Not required to attend 

[| Assessment Change Notice was not received by Petitioner 

O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 6) 

O Appealing within 36 days of State Tax Commission Order

Page 3

res 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

30 

14 

009 

200 

026 

04 

5S 

Classification of Property: 

Veil 

Personal 

(check one) 

Agricultural 

Cong 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

J 

106, ¢0& 

Current Taxable Value as established by the BOR: 

4 lob, 

00 

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

# 120,000 

Multiply the True Cash Value by .6 and enter here. This is your contention of Assessed Value. 

4 

2%) 

0 

00 

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

L 

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

Parcel Identification my o 

\a 

é o 9 

i D D 

Oo ls 

Io) Vi 

= 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

Agricultural 

cong! 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

if improved propeity, Tor what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Resident 

O Yes 

hh) No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

O Yes 

® No 

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

ce Exemption of at least 50% as of The date of the filing of this petition? 

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 

arcel, 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

Page 5

Val

Page 6

208

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

Dewey J Stanton,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002243

City Of Litchfield,

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: June 3, 2025

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

Dewey J Stanton

3380 Genesee Rd

Jonesville , MI 49250

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

Dewey J Stanton,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002243

City Of Litchfield,

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: June 3, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

GRETCHEN WHITMER 

MAY 02 2025 

peTAY TRIBUNAL 

MICHIGAT 

prey, 

j¥) 

FR STOR 

STATE OF MICHIGAN 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

06/01/25 

GE SOLUTIONS 

MARLON |. BROWN, DPA 

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 default. 

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 

Section 1: Petitioner’s Contact Information 

517-435-6253 

First Name 

ML 

Last Name/Company Name 

{ 

Dewey 

5 ton 

J 

Stentarn 

/ Ded) 

Aestmeil Prepedtics 

Mailing Address (No., 

Street, P.O. Box or Rural Route) 

LEC. 

3380 

Beneses 

City or Town 

| 

State 

ZIP Code 

Janes Vi [l< 

me 

49450 

Telephone Number 

Fax Number 

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

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

First Name 

M.1. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

parcelsareyou | [] vest 

[] No** 

appealing? 

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

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (checkall that apply) 

id True Cash and Taxable Value 

[0 Poverty Exemption 

[J Taxable Value Only (calculation) 

[] Disabled Veterans Exemption 

[J] uncapping of Taxable Value 

[I Eligible Manufacturing Personal Property (ESA) 

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

[0 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

T Amended 

Bo 

Rk 

iY 

Marcel 

, 

Zz Fook Jer mation 

R ¢garding The 

Bulli ng TYP © cask, 

T Took Jl A. 

Regaveluns 

all 

Comps 

wm The 

area, 

fl Break 

Dewn of 5 

I tok 

nfermalion 

Showi hg 

foot 

value Vr 

Gene vv" 

No 

asphal F 

LT 7oo kK an 

par 

statement 

Sho 

vcs 

Roe 

Wi II Wot Just. fy 

gelling 

tb 

«nr TUTE, 

JE 

POR 

comments 

wes 

nrnsuflicent Doc 

Presented 

Lor 

a 

Pe wehen 

wm 

Va lox 

imaceep bolle 

Huey 

gata! 

fe 

Biwipoted. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

ADS 

Did you protest the assessment at a Board of Review ory? IY] 

ves 

[| No 

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

| July 

Oa December 

If No, check the applicable reason(s): 

Not required to attend 

[| Assessment Change Notice was not received by Petitioner 

O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 6) 

O Appealing within 36 days of State Tax Commission Order

Page 3

res 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

30 

14 

009 

200 

026 

04 

5S 

Classification of Property: 

Veil 

Personal 

(check one) 

Agricultural 

Cong 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

J 

106, ¢0& 

Current Taxable Value as established by the BOR: 

4 lob, 

00 

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

# 120,000 

Multiply the True Cash Value by .6 and enter here. This is your contention of Assessed Value. 

4 

2%) 

0 

00 

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

L 

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

Parcel Identification my o 

\a 

é o 9 

i D D 

Oo ls 

Io) Vi 

= 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

Agricultural 

cong! 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

if improved propeity, Tor what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Resident 

O Yes 

hh) No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

O Yes 

® No 

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

ce Exemption of at least 50% as of The date of the filing of this petition? 

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 

arcel, 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

Page 5

Val

Page 6

208

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