Record Finder / 26-002771-TT
Michigan

Donald And Mary Wilkens Trust Petitioner Vs. Township Of Bear Creek Respondent

Petitioner
Donald And Mary Wilkens Trust
Respondent
Township Of Bear Creek

Case overview

Docket number
26-002771-TT
Status
Answer Due
CaseType
ET Property
Division
ET
County
Emmet
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
4Proof of service of petition was received.Not recordedNot recorded10/05/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
3Petition has been verifiedPET109/22/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
2Notice of Docket Number ETNot recordedNot recorded09/22/2026Not recordedDownload
1A petition was received.PETNot recorded07/23/2026$400.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload

Documents

Petition 2026 - POS.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

Donald & Mary Wilkins Trust, 

 

Petitioner, 

 

vs. 

 

Bear Creek Township, 

Respondent.

 

 

 

MTT Docket No. 26-002771 

 

_____________________________________________________________________________/ 

 

PROOF OF SERVICE 

(Property Tax Petition) 

 

On the date below I sent by certified mail, return receipt requested, a copy of the Petition to: 

 

Township Assessor 

Bear Creek Township 

373 North Division Road 

Petoskey, MI 49770

Township Supervisor 

Bear Creek Township 

373 North Division Road 

Petoskey, MI 49770

 

On the date below I sent by first class mail a copy of the Petition to: 

 

Equalization Director 

Emmet County 

200 Division St, Ste 180 

Petoskey, MI 49770 

County Clerk 

Emmet County 

200 Division St, Ste 130 

Petoskey, MI 49770 

Secretary, Board of Education 

Petoskey Public Schools 

1130 Howard St 

Petoskey, MI 49770 

State Treasurer 

Department of Treasury 

430 W. Allegan 

Lansing, MI 48922 

 

I declare that the statements above are true to the best of my information, knowledge and belief. 

 

 

 

 

Dated: October 5, 2026 

/s/ Laura M. Hallahan

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

Donald and Mary P. Wilkens Trust, 

Petitioner, 

v 

Bear Creek Township, 

Respondent. 

MICHIGAN TAX TRIBUNAL 

Docket No. 26-002771______ 

Parcel No. 01-16-25-327-114 

_____________________________________________________________________________/ 

PROPERTY TAX PETITION 

(Entire Tribunal, 2026 Tax Year) 

Petitioner, by and through its attorneys, Hallahan & Associates, P.C., contends: 

1.

☒ The property that is the subject of this appeal is one real property parcel:

Parcel Number 

01-16-25-327-114

Address 

5074 Monarch Way 

Classification 

401-Residential

Use 

Residence 

County 

Emmet 

Sch Dist Public Schools of Petoskey 

2.

☐ N/A. If the assessment at issue was protested, the protest was made to Respondent’s:

☒March, ☐ July, ☐ December Board of Review.

3.

Respondent, identified above, assesses and collects taxes on the subject property.

4.

Petitioner is a taxpayer/party-in-interest with respect to property taxes on the subject

property.

5.

The Petitioner’s principal office/legal residence address is: 13711 Edgewater Trace Drive,

Fort Myers, FL 33905.

6.

This appeal involves issues related to:

☒

the subject property’s true cash and taxable values

☐

the subject property’s taxable value only

there is a dispute as to the value of an addition or loss: ☐ Yes ☐ No

☐

uniformity of the subject property’s assessment

☐

the subject property’s exemption from ad valorem taxation under MCL ______

7.

The tax year at issue is 2026.

Page 3

Petition 

2 

8. 

The values1 established by Respondent’s Board of Review for the subject property are: 

 

 

Parcel Number 

TCV 

SEV 

TV 

 

01-16-25-327-114 

3,213,000 

1,606,500 

1,606,500 

9. 

Petitioner contends that the values1 for the subject property are: 

 

 

Parcel Number 

TCV 

SEV 

TV 

 

01-16-25-327-114 

2,240,000 

1,120,000 

1,120,000 

10. 

The values1 in dispute are. 

 

 

Parcel Number 

TCV 

SEV 

TV 

 

01-16-25-327-114 

973,000 

486,500 

486,500 

11. 

Petitioner relies upon the following to support the relief requested: 

The 2026 values imposed on Petitioner’s property, and the taxes to be levied and collected 

thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reasons 

that: 

(a) 

The assessed, state equalized and/or taxable values exceed the amounts permitted 

by the Michigan Constitution and applicable statutes; 

(b) 

The assessed, state equalized and/or taxable values are at higher percentages of true 

cash value than permissible under the Michigan Constitution and applicable 

statutes; 

(c) 

The assessed, state equalized and/or taxable values are based upon an erroneous 

determination of the true cash value of that portion of Petitioner’s property that is 

taxable under Michigan law and are based upon the application of wrong principles; 

and 

(d) 

The assessed, state equalized and/or taxable values, and the mode of assessment 

adopted by Respondent, discriminate against Petitioner and deny Petitioner its 

constitutional rights of uniformity, equal protection and due process of law. 

Petitioner requests that the Tribunal enter an order reducing the 2026 values from those established 

by Respondent’s Board of Review to those contended by Petitioner, and order refunds attributable 

to the reductions, with interest, as provided by the Tax Tribunal Act. 

 

1TCV=true cash value, SEV=state equalized value, TV=taxable value.

Page 4

Petition 

3 

 

HALLAHAN & ASSOCIATES, P.C. 

 

 

/s/ Laura M. Hallahan 

 

Laura M. Hallahan (P42101) 

Attorney for Petitioner 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302-0179 

(248) 731-3089 

Dated: July 23, 2026 

lhallahan@hallahanlaw.com 

 

Filing Fee: $400

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.

Read document text excerpt

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: 26-002771

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

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: Petition 2026 - POS

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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.

2026 Petition - Wilkens.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

 

Donald and Mary P. Wilkens Trust, 

 

Petitioner, 

 

v 

 

Bear Creek Township, 

 

Respondent. 

MICHIGAN TAX TRIBUNAL 

Docket No. 26-_____________ 

Parcel No. 01-16-25-327-114 

_____________________________________________________________________________/ 

 

 

PROPERTY TAX PETITION 

(Entire Tribunal, 2026 Tax Year) 

 

Petitioner, by and through its attorneys, Hallahan & Associates, P.C., contends: 

1. 

☒ The property that is the subject of this appeal is one real property parcel: 

Parcel Number 

01-16-25-327-114 

Address 

5074 Monarch Way 

Classification 

401-Residential 

Use 

Residence 

County 

Emmet 

Sch Dist Public Schools of Petoskey 

 

2. 

☐ N/A. If the assessment at issue was protested, the protest was made to Respondent’s: 

☒ March, ☐ July, ☐ December Board of Review. 

3. 

Respondent, identified above, assesses and collects taxes on the subject property. 

4. 

Petitioner is a taxpayer/party-in-interest with respect to property taxes on the subject 

property. 

5. 

The Petitioner’s principal office/legal residence address is: 13711 Edgewater Trace Drive, 

Fort Myers, FL 33905. 

6. 

This appeal involves issues related to: 

☒ 

the subject property’s true cash and taxable values 

☐ 

the subject property’s taxable value only 

 

there is a dispute as to the value of an addition or loss: ☐ Yes ☐ No 

☐ 

uniformity of the subject property’s assessment 

☐ 

the subject property’s exemption from ad valorem taxation under MCL ______ 

7. 

The tax year at issue is 2026.

Page 2

Petition 

2 

8. 

The values1 established by Respondent’s Board of Review for the subject property are: 

 

 

Parcel Number 

TCV 

SEV 

TV 

 

01-16-25-327-114 

3,213,000 

1,606,500 

1,606,500 

9. 

Petitioner contends that the values1 for the subject property are: 

 

 

Parcel Number 

TCV 

SEV 

TV 

 

01-16-25-327-114 

2,240,000 

1,120,000 

1,120,000 

10. 

The values1 in dispute are. 

 

 

Parcel Number 

TCV 

SEV 

TV 

 

01-16-25-327-114 

973,000 

486,500 

486,500 

11. 

Petitioner relies upon the following to support the relief requested: 

The 2026 values imposed on Petitioner’s property, and the taxes to be levied and collected 

thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reasons 

that: 

(a) 

The assessed, state equalized and/or taxable values exceed the amounts permitted 

by the Michigan Constitution and applicable statutes; 

(b) 

The assessed, state equalized and/or taxable values are at higher percentages of true 

cash value than permissible under the Michigan Constitution and applicable 

statutes; 

(c) 

The assessed, state equalized and/or taxable values are based upon an erroneous 

determination of the true cash value of that portion of Petitioner’s property that is 

taxable under Michigan law and are based upon the application of wrong principles; 

and 

(d) 

The assessed, state equalized and/or taxable values, and the mode of assessment 

adopted by Respondent, discriminate against Petitioner and deny Petitioner its 

constitutional rights of uniformity, equal protection and due process of law. 

Petitioner requests that the Tribunal enter an order reducing the 2026 values from those established 

by Respondent’s Board of Review to those contended by Petitioner, and order refunds attributable 

to the reductions, with interest, as provided by the Tax Tribunal Act. 

 

1TCV=true cash value, SEV=state equalized value, TV=taxable value.

Page 3

Petition 

3 

 

HALLAHAN & ASSOCIATES, P.C. 

 

 

/s/ Laura M. Hallahan 

 

Laura M. Hallahan (P42101) 

Attorney for Petitioner 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302-0179 

(248) 731-3089 

Dated: July 23, 2026 

lhallahan@hallahanlaw.com 

 

Filing Fee: $400

Page 4

818, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate & copy of this form and the assigned number in the Board 

Parcel Cade 

Fefilon Number 

es 

a = ol 16-25-320- nd 

of Review minutes 

Adm 

7, ASSESSED VALUE 

Disposition by Board of ‘Review, The Board of Review must state the reason for its ection below. 

rs 

Assessed Value Changed From [14 IZ, ged 

ll to Lice Sa 

i 

[J pened 

Record of Vote — Board ar thtee-member committee of board 

Chairperson: [J] 

Yes Owe Tn 

Member: 

Bes [Ore hb, 

Member: 

Bq ves Owe walk 

intial 

R 

Initiels 

intats 

"Co Son of pple ats potihin 

If 

you disagree wilh Ihe decision of Ihe Board of Review regarding lentative assessed value, you may appeal that 

y 

a1po Box 30202, Lansing, MI 48509. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may 

be appealed by May 31, Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Properly may be appealed by July 31. The peition must be filed 

on a Michigan Tax Tribunal form of a form approved by the Michigan Tax Tribunal, Michigan Tax Tribunal forms are available al yas 

michioan.govilaxiib. 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state The reason for its action below 

[| Denled 

Tentative Taxable Value Changed From 

_} 

7 Lc i i 7 

wo 

/ 

“7 

(Ses attached 1-4035A) 

’ 

U 

/ 

decision by filing a petition with the Michigan Tax Tribunal 

Record of Vole — Board oF three-member committee of board 

J 

Chairperson: 

[7] 

Yes ne TEs 

Member: 

es LS 

0, 

Member: 

[X] ves [wo 

Rs 

j 

nilfals 

initials 

nitiafs 

‘Reason for Board Action 

1# you cisagree with the decision of the Board of Review regarding tentative l2xable value, you may appeal that decision by filing 2 pelition with the Michigan Tax Tribunal et 

PO Box 30232, Lansing MI 48909. Commercial Real, Induslral Real. Developmental Real, Commercial Personal, Industial Personal and utility Personal Property may be 

appealed by May 31. Agricultural Real, Residential Rea), Timzer-Cutover Real ana Agrcuitural Personal Property may be appealed by July 31 

The petition mys! te filed on 

a Michigan Tax Tribunal form or a form appraved by the Michigan Tax Tribunal.

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.

EntireTribunalCaseISPetition.pdfRead complete document text →
Read document text excerpt

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

Donald and Mary

M.I.

P.

Last Name/Company Name

Wilkens Trust

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

13711 Edgewater Trace Drive

Suite 202

City or Town

Fort Myers

State

 Florida

ZIP Code

49770

Telephone Number

2487313090

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

lhallahan@hallahanlaw.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Laura

M.I.

M

Last Name

Halahan

Firm Name (if any)

Hallahan & Associates PC

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

1750 S. Telegraph Road

Suite 202

City or Town

Bloomfield Hills

State

 Michigan

ZIP Code

48302-2073

Telephone Number

2487313090

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

lhallahan@hallahanlaw.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

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

5074 Monarch Way

Petoskey

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49770

Taxing Authority (City or Township)

Township Of Bear Creek (EMMET) 

County

Emmet

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.)

N/A

 

 

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

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

01-16-25-327-114

Classification of Property: Real (check one)

Residential (check one)

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

1606500

Current Taxable Value as established by the Board of Review:

1606500

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

2240000

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

1120000

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

1120000

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 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Laura M. Hallahan

Payment Information

Amount: 400

Success: True

Message: ""

Waiver Code:

Transaction Number: 26072394433387

Supporting Waiver Documents:

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.

ET_Notice_of_Docket_Number.2026-09-22_14-03-04.pdfRead complete document text →
Read document text excerpt

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

Donald and Mary Wilkens Trust, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-002771

Township Of Bear Creek, 

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: September 22, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

2026 Petition - Wilkens.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

 

Donald and Mary P. Wilkens Trust, 

 

Petitioner, 

 

v 

 

Bear Creek Township, 

 

Respondent. 

MICHIGAN TAX TRIBUNAL 

Docket No. 26-_____________ 

Parcel No. 01-16-25-327-114 

_____________________________________________________________________________/ 

 

 

PROPERTY TAX PETITION 

(Entire Tribunal, 2026 Tax Year) 

 

Petitioner, by and through its attorneys, Hallahan & Associates, P.C., contends: 

1. 

☒ The property that is the subject of this appeal is one real property parcel: 

Parcel Number 

01-16-25-327-114 

Address 

5074 Monarch Way 

Classification 

401-Residential 

Use 

Residence 

County 

Emmet 

Sch Dist Public Schools of Petoskey 

 

2. 

☐ N/A. If the assessment at issue was protested, the protest was made to Respondent’s: 

☒ March, ☐ July, ☐ December Board of Review. 

3. 

Respondent, identified above, assesses and collects taxes on the subject property. 

4. 

Petitioner is a taxpayer/party-in-interest with respect to property taxes on the subject 

property. 

5. 

The Petitioner’s principal office/legal residence address is: 13711 Edgewater Trace Drive, 

Fort Myers, FL 33905. 

6. 

This appeal involves issues related to: 

☒ 

the subject property’s true cash and taxable values 

☐ 

the subject property’s taxable value only 

 

there is a dispute as to the value of an addition or loss: ☐ Yes ☐ No 

☐ 

uniformity of the subject property’s assessment 

☐ 

the subject property’s exemption from ad valorem taxation under MCL ______ 

7. 

The tax year at issue is 2026.

Page 2

Petition 

2 

8. 

The values1 established by Respondent’s Board of Review for the subject property are: 

 

 

Parcel Number 

TCV 

SEV 

TV 

 

01-16-25-327-114 

3,213,000 

1,606,500 

1,606,500 

9. 

Petitioner contends that the values1 for the subject property are: 

 

 

Parcel Number 

TCV 

SEV 

TV 

 

01-16-25-327-114 

2,240,000 

1,120,000 

1,120,000 

10. 

The values1 in dispute are. 

 

 

Parcel Number 

TCV 

SEV 

TV 

 

01-16-25-327-114 

973,000 

486,500 

486,500 

11. 

Petitioner relies upon the following to support the relief requested: 

The 2026 values imposed on Petitioner’s property, and the taxes to be levied and collected 

thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reasons 

that: 

(a) 

The assessed, state equalized and/or taxable values exceed the amounts permitted 

by the Michigan Constitution and applicable statutes; 

(b) 

The assessed, state equalized and/or taxable values are at higher percentages of true 

cash value than permissible under the Michigan Constitution and applicable 

statutes; 

(c) 

The assessed, state equalized and/or taxable values are based upon an erroneous 

determination of the true cash value of that portion of Petitioner’s property that is 

taxable under Michigan law and are based upon the application of wrong principles; 

and 

(d) 

The assessed, state equalized and/or taxable values, and the mode of assessment 

adopted by Respondent, discriminate against Petitioner and deny Petitioner its 

constitutional rights of uniformity, equal protection and due process of law. 

Petitioner requests that the Tribunal enter an order reducing the 2026 values from those established 

by Respondent’s Board of Review to those contended by Petitioner, and order refunds attributable 

to the reductions, with interest, as provided by the Tax Tribunal Act. 

 

1TCV=true cash value, SEV=state equalized value, TV=taxable value.

Page 3

Petition 

3 

 

HALLAHAN & ASSOCIATES, P.C. 

 

 

/s/ Laura M. Hallahan 

 

Laura M. Hallahan (P42101) 

Attorney for Petitioner 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302-0179 

(248) 731-3089 

Dated: July 23, 2026 

lhallahan@hallahanlaw.com 

 

Filing Fee: $400

Page 4

818, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate & copy of this form and the assigned number in the Board 

Parcel Cade 

Fefilon Number 

es 

a = ol 16-25-320- nd 

of Review minutes 

Adm 

7, ASSESSED VALUE 

Disposition by Board of ‘Review, The Board of Review must state the reason for its ection below. 

rs 

Assessed Value Changed From [14 IZ, ged 

ll to Lice Sa 

i 

[J pened 

Record of Vote — Board ar thtee-member committee of board 

Chairperson: [J] 

Yes Owe Tn 

Member: 

Bes [Ore hb, 

Member: 

Bq ves Owe walk 

intial 

R 

Initiels 

intats 

"Co Son of pple ats potihin 

If 

you disagree wilh Ihe decision of Ihe Board of Review regarding lentative assessed value, you may appeal that 

y 

a1po Box 30202, Lansing, MI 48509. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may 

be appealed by May 31, Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Properly may be appealed by July 31. The peition must be filed 

on a Michigan Tax Tribunal form of a form approved by the Michigan Tax Tribunal, Michigan Tax Tribunal forms are available al yas 

michioan.govilaxiib. 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state The reason for its action below 

[| Denled 

Tentative Taxable Value Changed From 

_} 

7 Lc i i 7 

wo 

/ 

“7 

(Ses attached 1-4035A) 

’ 

U 

/ 

decision by filing a petition with the Michigan Tax Tribunal 

Record of Vole — Board oF three-member committee of board 

J 

Chairperson: 

[7] 

Yes ne TEs 

Member: 

es LS 

0, 

Member: 

[X] ves [wo 

Rs 

j 

nilfals 

initials 

nitiafs 

‘Reason for Board Action 

1# you cisagree with the decision of the Board of Review regarding tentative l2xable value, you may appeal that decision by filing 2 pelition with the Michigan Tax Tribunal et 

PO Box 30232, Lansing MI 48909. Commercial Real, Induslral Real. Developmental Real, Commercial Personal, Industial Personal and utility Personal Property may be 

appealed by May 31. Agricultural Real, Residential Rea), Timzer-Cutover Real ana Agrcuitural Personal Property may be appealed by July 31 

The petition mys! te filed on 

a Michigan Tax Tribunal form or a form appraved by the Michigan Tax Tribunal.

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.

EntireTribunalCaseISPetition.pdfRead complete document text →
Read document text excerpt

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

Donald and Mary

M.I.

P.

Last Name/Company Name

Wilkens Trust

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

13711 Edgewater Trace Drive

Suite 202

City or Town

Fort Myers

State

 Florida

ZIP Code

49770

Telephone Number

2487313090

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

lhallahan@hallahanlaw.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Laura

M.I.

M

Last Name

Halahan

Firm Name (if any)

Hallahan & Associates PC

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

1750 S. Telegraph Road

Suite 202

City or Town

Bloomfield Hills

State

 Michigan

ZIP Code

48302-2073

Telephone Number

2487313090

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

lhallahan@hallahanlaw.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

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

5074 Monarch Way

Petoskey

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49770

Taxing Authority (City or Township)

Township Of Bear Creek (EMMET) 

County

Emmet

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.)

N/A

 

 

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

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

01-16-25-327-114

Classification of Property: Real (check one)

Residential (check one)

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

1606500

Current Taxable Value as established by the Board of Review:

1606500

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

2240000

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

1120000

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

1120000

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 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Laura M. Hallahan

Payment Information

Amount: 400

Success: True

Message: ""

Waiver Code:

Transaction Number: 26072394433387

Supporting Waiver Documents:

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.