Dwight G Simmons, Petitioner V Township Of Holton, 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

Dwight G Simmons,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000238

Township Of Holton,

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.

Users who file documents with the Michigan Tax Tribunal are advised that filed 

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 26-000238

Page 2 of 2

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

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.

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: 

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

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

Dwight G Simmons,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000238

Township Of Holton,

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

Page 4

MTT

Page 5

STA

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 

MICHIGAN TAX TRIBUNAL 

 

Clerk of the Tribunal 

Michigan Tax Tribunal 

PO BOX 30232 

Lansing MI 48909 

 

DWIGHT G SIMMONS 

 

 

Petitioner, 

v 

 

HOLTON TOWNSHIP - MUSKEGON, 

 

 

Respondent. 

 

MTT Docket No. 26-000238 

 

Parcel ID - 05-380-028-0001-00 

PROOF OF SERVICE 

 

 

Edward K. VanderVries certifies that on the 7th Day of May 2026, he served a copy of the 

Answer to Petition & evidence in regard to the above referenced matter to the following: 

 

Efile Online: 

 

1. Michigan Tax Tribunal – Ottawa Building, PO BOX 20232 Lansing MI 48909 

 

Via e-mail: 

 

Dwight G Simmons 

6240 3rd St 

Holton MI 49425 

firmertouch@aol.com 

 

 

 

 

 

 

 

DATE: Thursday, May 7, 2026 

 

 

 

 

 

 

 

 

 

 

 

 

Edward VanderVries 

Laketon Township Assessor 

Representative for Township

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

1 of 1

Docket #: 26-000238

Party Filing Document

Party Filing Document: 

 Respondent

 Respondent

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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

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

MUSKEGON

County:

HOLTON TOWNSHIP

Jurisdiction:

Printed on

Parcel Number:

05-380-028-0001-00

85,030C

87,400

79,100

8,300

2024

86,300S

86,300

78,000

8,300

2025

88,630C

96,400

87,300

9,100

2026

Tentative

Tentative

Tentative

Tentative

2027

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

Work Description for Permit EL-16-0016, Issued 09/06/2016: STORAGE-GETTING POWER

HOOKED UP

Work Description for Permit EL-02-0015, Issued 04/30/2002: REPLACE EXISTING

SERVICE PANELS WITH TWO NEW 200 AMP PANELS 

Land Improvement Cost Estimates

Description Rate Size % Good Cash Value

D/W/P: Asphalt Paving 2.72 9240 30 7,540

D/W/P: 4in Concrete 6.09 608 30 1,111

D/W/P: 3.5 Concrete 5.80 308 30 536

D/W/P: 3.5 Concrete 5.80 750 30 1,305

Commercial Local Cost Land Improvements

Description Rate Size % Good Arch Mult Cash Value

 WELL WATER 2,800.00 1 40 100 1,120

 1000 GAL SEPTIC 2,700.00 1 40 100 1,080

 Total Estimated Land Improvements True Cash Value = 12,692

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 330.00 0.00 1.0000 1.0000 0 100 0

COMMERCIAL/INDUST 1.050 Acres 17,390 100 18,260

 330 Actual Front Feet, 1.05 Total Acres Total Est. Land Value = 18,260

Land Value Estimates for Land Table C1.C1.04 COMMERCIAL/INDUSTRIAL

KGW 04/07/2025 INSPECTED

SAM 07/15/2015 INSPECTED

PKR 08/05/2011 INSPECTED

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

X

 

 

 

 

 

 

 

 

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

 

X

 

X

X

X

X

X

X

X

X

 

Public

Improvements

Vacant

 

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: Township of Holton, County of

Muskegon, Michigan

Comments/Influences

HOLTON TOWNSHIP

VILLAGE OF HOLTON

LOTS 1 THRU 5

AND THAT PART OF LOT 6 LY N 

OF C/L OF CREEK BLK 28. 

Tax Description

CURLY'S CREATIONS LLC

6240 3RD ST

HOLTON MI 49425

Owner's Name/Address

8739 HOLTON DUCK LAKE RD

Property Address

2027 Est TCV Tentative

MAP #: 05-278-001-00

COMPLETE

EL-02-0015

04/30/2002

ELECTRICAL

P.R.E. 0% 

COMPLETE

EL-16-0016

09/06/2016

ELECTRICAL

School: HOLTON PUBLIC SCHOOLS

Status

Number

Date

Building Permit(s)

Zoning: COM

Class: COMMERCIAL-IMPROVE

0.0

PROPERTY TRANSFER 

2167/210

21-NOT USED/OTHER

OTH

09/01/1998

0

MARVEL Z DARRELL

MARVEL/EARLS REAL ESTATE

100.0

DEED

3008/912

21-NOT USED/OTHER

LC

12/29/1999

350,000

DEUR SPEET MOTORS INC

MARVEL Z DARRELL

100.0

DEED

3086/627

03-ARM'S LENGTH

WD

08/18/2000

100,000

SIMMONS DWIGHT G

DEUR SPEET MOTORS INC

0.0

PROPERTY TRANSFER 

2022-4316-757

33-TO BE DETERMINED

PTA

12/07/2022

0

CURLY'S CREATIONS LLC

SIMMONS DWIGHT G

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

05/07/2026

Page 2

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

Parcel Number: 05-380-028-0001-00, Land Image

Printed on

05/07/2026

Parcel 

Number: 

05-380-028-0001-00, 

Land 

Image 

Printed 

on 

05/07/2026 

132.00 

LOT 1 

8 

© 

© 

132.00 

= 

LOT 2 

S 

[(o 

((o 

132.00° 

— 

LOT 3 

= 

dp) 

[e 

[<o TZ 

132.00 

— 

LOT 4 

g 

< 

© 

9 

= 

132.00 

LOTS 

8 

[<o 

[{o | 

132.00 

ONLY THAT PART N OF CREEK 

CREEK 

= 

LOT 6 

© 

Sketch by Apex Sketch 

*** 

Information herein 

deemed reliable 

but 

not guaranteed***

Page 3

Bsmnt Insul.

 

Thickness

 

 (40) Exterior Wall:

 (39) Miscellaneous:

 (14) Roof Cover:

 (13) Roof Structure: Slope=0 

Incandescent

Fluorescent

Mercury

Sodium Vapor

Transformer

 

 

 

 

 

Flex Conduit

Rigid Conduit

Armored Cable

Non-Metalic

Bus Duct

 

 

 

 

 

Few

Average

Many

Unfinished

Typical

X

 

 

 

 

Few

Average

Many

Unfinished

Typical

X

 

 

 

 

Fixtures:

Outlets:

 (11) Electric and Lighting:

Hand Fired

Boiler

 

 

Coal

Stoker

 

 

Gas

Oil

X

 

 (10) Heating and Cooling:

 (9) Sprinklers:

Urinals

Wash Bowls

Water Heaters

Wash Fountains

Water Softeners

 

 

 

 

 

Total Fixtures

3-Piece Baths

2-Piece Baths

Shower Stalls

Toilets

 

 

 

 

 

Few

None

 

 

Average

Typical

 

 

Many

Above Ave.

 

 

 (8) Plumbing:

 (7) Interior:

 (6) Ceiling:

 (5) Floor Cover:

 (4) Floor Structure:

 (3) Frame:

Block

 

Brick/Stone

 

Poured Conc.

X

Footings

 

 (2) Foundation:

 (1) Excavation/Site Prep:

<<<<< Calculator Cost Computations >>>>>

 Class: C Quality: Low Cost

Stories: 1 Story Height: 14 Perimeter: 410

 

Base Rate for Upper Floors = 73.82

 

(10) Heating system: Forced Air Furnace Cost/SqFt: 9.55 100%

Adjusted Square Foot Cost for Upper Floors = 83.37

 

Total Floor Area: 10,274 Base Cost New of Upper Floors = 856,544

 

 Reproduction/Replacement Cost = 856,544

Eff.Age:39 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 35 /100/100/75 /26.3

 Total Depreciated Cost = 224,843

 

ECF (C1.04 COMMERCIAL) 0.720 => TCV of Bldg: 1 = 161,887

 Replacement Cost/Floor Area= 83.37 Est. TCV/Floor Area= 15.76

 ** ** Calculator Cost Data ** **

Quality: Low Cost 

Heat#1: Forced Air Furnace 100%

Heat#2: No Heating or Cooling 0%

Ave. SqFt/Story: 10274

Ave. Perimeter: 410

Has Elevators:

 

 *** Basement Info ***

Area:

Perimeter:

Type:

Heat: Hot Water, Radiant Floor

 

 * Mezzanine Info *

Area #1:

Type #1: Office (No Rates)

Area #2:

Type #2: Office (No Rates)

 

 * Sprinkler Info *

Area:

Type: Low

Low

X

Ave.

 

Above Ave.

 

High

 

Construction Cost

Comments:

BLENDED CALC 14 LOW

COST (41.55 X 20%) =

$8.31 AND CALC 62 LOW

COST ($28.30 X 80%) =

$22.64 NEW RATE

$30.95

Overall Bldg

Height

 

Year Built

Remodeled

1919

1977

Depr. Table : 3%

Effective Age : 39

Physical %Good: 35

Func. %Good : 100

Economic %Good: 75

Class: C

Floor Area: 10,274

Gross Bldg Area: 10,274

Stories Above Grd: 1

Average Sty Hght : 14

Bsmnt Wall Hght 

Desc. of Bldg/Section: 

Calculator Occupancy: Auto Dealerships - Complete

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

Commercial/Industrial Building/Section 1 of 1

Printed on

Parcel Number:

05-380-028-0001-00

05/07/2026

Page 4

*** Information herein deemed reliable but not

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Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-000238

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Holton (MUSKEGON)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Edward

M.I. 

Last Name

VanderVries

Firm Name (if any)

V&V Assessing LLC

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

1225 HOLIDAY LN

City or Town

Portage

State

Michigan

ZIP Code

49024

Telephone Number

2697201928

E-mail Address

evandervries2024@hotmail.com

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

N/A 

Does the subject property have a principal residence exemption of 50% or more?

No

 

Please Explain Your Answer to this Appeal:

Page 2

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

Assessed subject to STC guidelines. Assessment may exceed 50% of market value due to unknown conditions and township regulations at the time of assessment.

 

Jurisdictional Issues:

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

Did Petitioner protest the assessment at a Board of Review?

No

If Yes, check which Board of Review Petitioner attended:

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

Yes

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

If the July or December Board of Review revised the assessment(s) at issue, did it have authority? 

If yes, please cite the Board’s authority?

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

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

 

 

Valuation Information:

Parcel Identification Number:

05-380-028-0001-00

Classification of Property: Real (check one)

 Commercial (check one)

Page 3

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

Current Assessed Value as established by the Board of Review:

96400

Current Taxable Value as established by the Board of Review:

88630

What do you believe is the fair market value?

192800

What do you believe is the taxable value?

88630

 

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

Respondent’s Signature: 

/s/ Edward K VanderVries

Attorney or Authorized Agent’s Signature:

/s/

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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

Dwight G Simmons,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000238

Township Of Holton,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.1 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).2 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2026 tax year(s) only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: March 25, 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

1 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

2 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Dwight G Simmons,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000238

Township Of Holton,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.3 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).4 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2026 tax year(s) only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: March 25, 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

3 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

4 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

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 submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Dwight

M.I.

G

Last Name/Company Name

Simmons

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

6240 3rd st

City or Town

Holton

State

Michigan

ZIP Code

49425

Telephone Number

231-329-4187

Fax Number

E-mail Address

firmertouch@aol.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

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.

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

8739 Main [Holton Duck Lake Rd]

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Holton 

Michigan

49425

Taxing Authority (City or Township)

Township Of Holton (MUSKEGON)

County 

Muskegon

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

Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

For years the township board has ssud the building should be condemned. If thats the case how can the value increase? 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2024, 2025, 2026

Did you protest the assessment at a Board of Review (BOR)? No

If Yes, check which BOR you attended AND upload the BOR decision: 

If No, check the applicable reason(s):

Not required to attend

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

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

Parcel Identification Number: 05-380-028-0001-00

Classification of Property:

Real

Commercial

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

96400

Current Taxable Value as established by the BOR:

88630

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

25000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

12500

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

25000

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

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

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 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, 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

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT 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 $250.00

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

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Dwight Simmons

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

Dwight G Simmons,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000238

Township Of Holton,

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: March 25, 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 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Dwight G Simmons,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000238

Township Of Holton,

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: March 25, 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.

Page 1

Michigan Department of Treasury, 

1019 (Rev. 10-25) 

THIS 

IS NOT A TAX BILL 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24¢ and Sec.211.34c, as amended. 

This is a model assessment notice fo be used by the local assessor. 

L-4400 

EDWARD K VANDERVRIES 

1225 HOLIDAY LN 

PORTAGE MI 49024 

FROM HOLTON TOWNSHIP ASSESSOR 

PARCEL NUMBER: 

PROPERTY ADDRESS: 

8739 MAIN ST 

HOLTON, MI 49425 

PARCEL IDENTIFICATION 

05-380-028-0001-00 

SCHOOL DISTRICT CODE: 

61120 

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

EXEMPTIONS 

FkAEHERRRUTOXYS-DIGIT 49457 

T2 

D1 

Hit 

% Exempt As "Homeowners Principal Residence”; 

00% 

CURLY'S CREATIONS LLC 

% Exempt As "Qualified Agricultural Property": 

00% 

6240 3RD ST 

HOLTON, 

MI 49425-7517 

% Exempt As "MBT Industrial Personal"; 

.00% 

SUE FU 

CT RT 

HUTT HRT LT BTR 

% Exempt As "MBT Commercial Personal” 

00% 

~ 

Exempt As "Disabled Veteran or Surviving 

‘ne 

Spouse" 

[1 Yes 

No 

- 

Exempt As “Qualified Forest Property": 

O Yes 

[X] 

No 

Exempt As "Development Property™ 

[1 Yes 

No 

LEGAL DESCRIPTION: 

HOLTON TOWNSHIP 

’ 

' 

VILLAGE OF HOLTON 

LOTS 

1 THRU & 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

201 

Commercial 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

201 

Commercial 

The change in taxable value will increase/decrease your tax bill 

PRIOR AMOUNT 

CURRENT 

: 

CHANGE FROM 

h 

: 

TENTATIVE AMOUNT 

OR YEAR TO 

forthe 2026 

year by approximately: $115 

YEAR: 

2025 

YEAR: 

2026 

CURRENT YEAR 

1. TAXABLE VALUE: 

86,300 

88,630 

2,330 

2. ASSESSED VALUE: 

86,300 

10,100 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

i 

4. STATE EQUALIZED VALUE (SEV): 

86,300 

| 

96,400 

10,100 

5. WAS THERE A TRANSFER OF OWNERSHIP 12025 

THAT RESULTED IN A TAXABLE VALUE UNCAPPING? Yes 

No 

6. Assessor Change Reason(s): 

Market Adjustment, Field Inspection 

The 2026 Inflation rate Multiplier is; 1.027 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

EDWARD K VANDERVRIES 

Telephone Number: 

(269) 720-1928 

Email Address: 

EVANDERVRIES2024@HOTMAIL.COM 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: 

FOR TAXPAYER INQUIRES - CONTACT EDWARD VANDERVRIES, MMAO - ASSESSOR, 269-720-1928 OR EMAIL 

EVANDERVRIES2024@HOTMAIL.COM 

THE 2026 MARCH BOARD OF REVIEW WILL MEET AT: 6511 HOLTON WHITEHALL RD HOLTON MI; 

MARCH 9TH 3:00PM-9:00PM & MARCH 10TH 9:00AM-3:00PM. APPEALS WILL BE HEARD BY APPOINTMENT ONLY. CALL 269- 

720-1928 OR EMAIL EVANDERVRIES2024@HOTMAIL.COM TO SCHEDULE. APPEALS BY MAIL ARE ALLOWED IF RECEIVED BY 

5:00 PM ON MARCH 9TH, 2026. 

MESSEGE 

9:304M 

3/5 

845

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

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 submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Dwight

M.I.

G

Last Name/Company Name

Simmons

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

6240 3rd st

City or Town

Holton

State

Michigan

ZIP Code

49425

Telephone Number

231-329-4187

Fax Number

E-mail Address

firmertouch@aol.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

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.

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

8739 Main [Holton Duck Lake Rd]

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Holton 

Michigan

49425

Taxing Authority (City or Township)

Township Of Holton (MUSKEGON)

County 

Muskegon

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

Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

For years the township board has ssud the building should be condemned. If thats the case how can the value increase? 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2024, 2025, 2026

Did you protest the assessment at a Board of Review (BOR)? No

If Yes, check which BOR you attended AND upload the BOR decision: 

If No, check the applicable reason(s):

Not required to attend

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

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

Parcel Identification Number: 05-380-028-0001-00

Classification of Property:

Real

Commercial

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

96400

Current Taxable Value as established by the BOR:

88630

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

25000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

12500

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

25000

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

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

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 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, 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

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT 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 $250.00

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

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Dwight Simmons

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.