Douglas Jacobson Trustee Petitioner V City Of Gladwin Respondent

Page 1

STATE OF MICHIGAN
GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA
 GOVERNOR LANSING DIRECTOR

 Douglas Jacobson Trustee,
 Petitioner, MICHIGAN TAX TRIBUNAL
 SMALL CLAIMS DIVISION
 v
 MTT Docket No. 26-003769
 City Of Gladwin,
 Respondent.

 ORDER OF DEFAULT

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

 Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of
 action taken by Board of Review, uncapping notice, PRE denial notice, final assessment
 notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within
 14 days of the entry of this order.

 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: October 14, 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).

 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

Page 2

MTT Docket No. 26-003769
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

Douglas Jacobson Trustee
348 W Cedar Ave
Gladwin , MI 48624

Page 4

STATE OF MICHIGAN
GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA
 GOVERNOR LANSING DIRECTOR

 Douglas Jacobson Trustee,
 Petitioner, MICHIGAN TAX TRIBUNAL
 SMALL CLAIMS DIVISION
 v
 MTT Docket No. 26-003769
 City Of Gladwin,
 Respondent.

 ORDER OF DEFAULT

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

 Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of
 action taken by Board of Review, uncapping notice, PRE denial notice, final assessment
 notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within
 14 days of the entry of this order.

 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.2

 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: October 14, 2026

 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).

 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

Page 5

MTT Docket No. 26-003769
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

cELEIVED

 AUG 0 3 2026

 MICHIGAN TAX TRIBUNAL

 STATE OF MICHIGAN
GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA
 GOVERNOR LANSING DIRECTOR

 Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels.
 Parcel Number:
 170-260 ~000 ~00~1 ~
 Classification of Property: Real J Personal [J (check one)

 Agricultural J Commercial J Industrial J Residential @* Timber-Cutover (J ~~ Developmental 0 Utility 0 (check one)

 Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review:
 by the Board of Review: 50, 120 So, OO

 What do you believe Is the fair market value (also known as true cash value)?
 re .
 75,000 (Combremes\
 What do you belleve Is the assessed value? (multiply true cash What do you believe Is the taxable value? (cannot exceed
 value by .5) 2 Coo assessed value) 2 7 SO

 Fee Information

 Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at
 Issue?

 a Yes [A No

 Ifyou answered yes to the above question, you are not required to pay any filing fees.

 Ifthe property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at
 Issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. If you are appealing more than one
 parcel, the parcel with the highest State Equalized Value or Taxable Value In dispute 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 $1,000.00

 If your property Is residential property (see MCL 205.762) and
 the State Equalized Value or Taxable Value In contention Is: Flling Fee Is:

 $100,000.00 and under $125.00”
 $100,000.01 to $500,000.00 $200.00
 $0ver $500,000.00 $300.00

 Ifthe property Is NOT residential property (see MCL 205.762) and
 the State Equalized Value or Taxable Value in contention Is: Flling Fee Is:

 $100,000.00 and under $250.00

 * Plus $25.00 for each additional parcel, as Indicated above.

 If the property Is NOT residential property and the State Equalized Value or Taxable Value in dispute Is $100,000.01 or greater the
 appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed.

 Signature *required
 Petitioner or /R Ya Representative’s Signature:
 Isl , TRucrss

Page 2

STATE OF MICHIGAN
GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA
 GOVERNOR LANSING DIRECTOR

 PAPER FILING INSTRUCTIONS FOR
 VALUATION/UNCAPPING APPEAL

 Follow these instructions for completing this Small Claims petition form. For questions
 that are not answered by these instructions, please visit the Tribunal's website at
 www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760.

 Mail the completed form to:

 Michigan Tax Tribunal
 611 W. Ottawa St., Lansing, Mi 48933
 U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909
 Other Carriers (UPS, FedEx, DHL):
 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906

 Section 1: Petitioner's Contact Information: “Petitioner” is the person, business, or
 entity filing the appeal.

 Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information:
 Petitioner does not have to be represented by an attorney or authorized representative
 to file an appeal with the Tribunal. If Petitioner is represented, provide all contact
 information for the attorney or authorized representative. If Petitioner elects to have an
 attorney or authorized representative, only the attorney or authorized representative will
 receive notices and other documents from the Tribunal.

 IMPORTANT: If the contact information for Petitioner or Petitioner's attorney or
 authorized representative, if listed, includes an email address, the Tribunal will use that
 email address to electronically serve all future notices and documents issued by the
 Tribunal. Once an email address is provided, a request to opt out of electronic service
 must be made in writing.

 Section 3: Subject Property Information:
 +» How many parcels are you appealing: List the number of parcels being
 appealed.
 + Are they contiguous or adjoining: If multiple parcels are being appealed,
 indicate whether they are adjoining (i.e., next to each other). If muitiple parcels
 are being appealed and they are not adjoining, you must file a separate petition
 for each non-adjoining parcel.

Page 3

STATE OF MICHIGAN
GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA
 GOVERNOR LANSING DIRECTOR

 PROPERTY TAX APPEAL PETITION FORM
 VALUATION / UNCAPPING

 Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other
 Exemptions, Special Assessments, or Non-Property tax disputes.

 Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal {i.e., Board of
 Review Decision or other notice) with this petition, if applicable. If you do not submit this document, you may be held in
 default.

 Section 1: Petitioner’s Contact Information
 First Mame Devens M1. N)\ AcorsonNome/Company Name, TRUSTE:
 Mailing Address (No, Street, P.O. Box or Rural Route)
 Co Corde Aue
 City or Town State ZIP Code
 GLAS IN My dé 24
 Telephone Number QPR-420 ~445S
 Emali Address (do not enter untess you want MTT to send all correspondence via emall)

 Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information
 First Name M.. Last Name

 Firm Name (if any)

 Mailing Addrass (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 ali correspondence via email)

 Section 3: Subiect Property Information =use ne muttipla parcel form for additional, contiguous parcels.

Page 4

ST

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

Page 1

STATE OF MICHIGAN
GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA
 GOVERNOR LANSING DIRECTOR

 Douglas Jacobson Trustee,
 Petitioner, MICHIGAN TAX TRIBUNAL
 SMALL CLAIMS DIVISION
 v
 MTT Docket No. 26-003769
 City Of Gladwin,
 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: October 14, 2026

 PROOF OF SERVICE

 I certify that a copy of the foregoing was sent on the entry date indicated above to the
 parties or their attorneys or authorized representatives, if any, utilizing either the mailing
 or email addresses on file, as provided by those parties, attorneys, or authorized
 representatives.

 By: Tribunal Clerk

 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

Page 2

Douglas Jacobson Trustee
348 W Cedar Ave
Gladwin , MI 48624

Page 3

STATE OF MICHIGAN
GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA
 GOVERNOR LANSING DIRECTOR

 Douglas Jacobson Trustee,
 Petitioner, MICHIGAN TAX TRIBUNAL
 SMALL CLAIMS DIVISION
 v
 MTT Docket No. 26-003769
 City Of Gladwin,
 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: October 14, 2026

 PROOF OF SERVICE

 I certify that a copy of the foregoing was sent on the entry date indicated above to the
 parties or their attorneys or authorized representatives, if any, utilizing either the mailing
 or email addresses on file, as provided by those parties, attorneys, or authorized
 representatives.

 By: Tribunal Clerk

 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

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

cELEIVED

 AUG 0 3 2026

 MICHIGAN TAX TRIBUNAL

 STATE OF MICHIGAN
GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA
 GOVERNOR LANSING DIRECTOR

 Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels.
 Parcel Number:
 170-260 ~000 ~00~1 ~
 Classification of Property: Real J Personal [J (check one)

 Agricultural J Commercial J Industrial J Residential @* Timber-Cutover (J ~~ Developmental 0 Utility 0 (check one)

 Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review:
 by the Board of Review: 50, 120 So, OO

 What do you believe Is the fair market value (also known as true cash value)?
 re .
 75,000 (Combremes\
 What do you belleve Is the assessed value? (multiply true cash What do you believe Is the taxable value? (cannot exceed
 value by .5) 2 Coo assessed value) 2 7 SO

 Fee Information

 Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at
 Issue?

 a Yes [A No

 Ifyou answered yes to the above question, you are not required to pay any filing fees.

 Ifthe property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at
 Issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. If you are appealing more than one
 parcel, the parcel with the highest State Equalized Value or Taxable Value In dispute 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 $1,000.00

 If your property Is residential property (see MCL 205.762) and
 the State Equalized Value or Taxable Value In contention Is: Flling Fee Is:

 $100,000.00 and under $125.00”
 $100,000.01 to $500,000.00 $200.00
 $0ver $500,000.00 $300.00

 Ifthe property Is NOT residential property (see MCL 205.762) and
 the State Equalized Value or Taxable Value in contention Is: Flling Fee Is:

 $100,000.00 and under $250.00

 * Plus $25.00 for each additional parcel, as Indicated above.

 If the property Is NOT residential property and the State Equalized Value or Taxable Value in dispute Is $100,000.01 or greater the
 appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed.

 Signature *required
 Petitioner or /R Ya Representative’s Signature:
 Isl , TRucrss

Page 2

STATE OF MICHIGAN
GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA
 GOVERNOR LANSING DIRECTOR

 PAPER FILING INSTRUCTIONS FOR
 VALUATION/UNCAPPING APPEAL

 Follow these instructions for completing this Small Claims petition form. For questions
 that are not answered by these instructions, please visit the Tribunal's website at
 www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760.

 Mail the completed form to:

 Michigan Tax Tribunal
 611 W. Ottawa St., Lansing, Mi 48933
 U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909
 Other Carriers (UPS, FedEx, DHL):
 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906

 Section 1: Petitioner's Contact Information: “Petitioner” is the person, business, or
 entity filing the appeal.

 Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information:
 Petitioner does not have to be represented by an attorney or authorized representative
 to file an appeal with the Tribunal. If Petitioner is represented, provide all contact
 information for the attorney or authorized representative. If Petitioner elects to have an
 attorney or authorized representative, only the attorney or authorized representative will
 receive notices and other documents from the Tribunal.

 IMPORTANT: If the contact information for Petitioner or Petitioner's attorney or
 authorized representative, if listed, includes an email address, the Tribunal will use that
 email address to electronically serve all future notices and documents issued by the
 Tribunal. Once an email address is provided, a request to opt out of electronic service
 must be made in writing.

 Section 3: Subject Property Information:
 +» How many parcels are you appealing: List the number of parcels being
 appealed.
 + Are they contiguous or adjoining: If multiple parcels are being appealed,
 indicate whether they are adjoining (i.e., next to each other). If muitiple parcels
 are being appealed and they are not adjoining, you must file a separate petition
 for each non-adjoining parcel.

Page 3

STATE OF MICHIGAN
GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA
 GOVERNOR LANSING DIRECTOR

 PROPERTY TAX APPEAL PETITION FORM
 VALUATION / UNCAPPING

 Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other
 Exemptions, Special Assessments, or Non-Property tax disputes.

 Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal {i.e., Board of
 Review Decision or other notice) with this petition, if applicable. If you do not submit this document, you may be held in
 default.

 Section 1: Petitioner’s Contact Information
 First Mame Devens M1. N)\ AcorsonNome/Company Name, TRUSTE:
 Mailing Address (No, Street, P.O. Box or Rural Route)
 Co Corde Aue
 City or Town State ZIP Code
 GLAS IN My dé 24
 Telephone Number QPR-420 ~445S
 Emali Address (do not enter untess you want MTT to send all correspondence via emall)

 Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information
 First Name M.. Last Name

 Firm Name (if any)

 Mailing Addrass (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 ali correspondence via email)

 Section 3: Subiect Property Information =use ne muttipla parcel form for additional, contiguous parcels.

Page 4

ST

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