Edward Munger Trustee Petitioner V Township Of Allendale Respondent
- Petitioner
- Edward Munger Trustee
- Respondent
- Township Of Allendale
Case overview
- Docket number
- 26-001211-TT
- Status
- Ready Schedule
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Ottawa
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 6 | Notice of Filing | Not recorded | Not recorded | 08/12/2026 | Not recorded | Download |
| 5 | Attachments to the Answer were filed | RESP | Not recorded | 06/18/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Answer was received | RESP | Not recorded | 06/18/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 05/21/2026 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 05/21/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 04/13/2026 | $0.00 | Download |
Documents
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 Edward Munger Trustee, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001211 Township Of Allendale, Respondent. NOTICE OF FILING TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. Unless Respondent was defaulted, this case is ready to be scheduled for a Small Claims hearing and will be scheduled in the normal course of scheduling. You will receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email address in the petition or other documentation. The Notice of Hearing will inform you of the date, time, and location of your hearing (note that your hearing will likely be conducted by telephone). Please read the Notice of Hearing as it includes important information. EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy to the opposing party at least 21 days before the hearing date even if the documents had been submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not timely submitted to the Tribunal and served on the opposing party, the documents may be excluded. Documents may be filed with the Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to service by e-mail. Alternate Dispute Resolution Options INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this case through an informal settlement conference. An informal settlement conference is a meeting between the parties and/or their representatives to discuss the issues in a case in an effort to settle the case. This process may be an alternative to a hearing with a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent Judgment. Visit the Tribunal’s ADR webpage for more information. NOTE: The parties may not request an informal settlement conference to discuss an appeal of a principal residence exemption that was denied by either the Michigan Department of Treasury or a County. Also, state taxes levied by the Michigan Department of Treasury, such as income taxes, are not subject to the informal settlement conference process.
Page 2
MTT Docket No. 26-001211 Page 2 of 4 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
Edward Munger Trustee 6291 Roman Rd Allendale , MI 49401
Page 4
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Edward Munger Trustee, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001211 Township Of Allendale, Respondent. NOTICE OF FILING TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. Unless Respondent was defaulted, this case is ready to be scheduled for a Small Claims hearing and will be scheduled in the normal course of scheduling. You will receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email address in the petition or other documentation. The Notice of Hearing will inform you of the date, time, and location of your hearing (note that your hearing will likely be conducted by telephone). Please read the Notice of Hearing as it includes important information. EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy to the opposing party at least 21 days before the hearing date even if the documents had been submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not timely submitted to the Tribunal and served on the opposing party, the documents may be excluded. Documents may be filed with the Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to service by e-mail. Alternate Dispute Resolution Options INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this case through an informal settlement conference. An informal settlement conference is a meeting between the parties and/or their representatives to discuss the issues in a case in an effort to settle the case. This process may be an alternative to a hearing with a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent Judgment. Visit the Tribunal’s ADR webpage for more information. NOTE: The parties may not request an informal settlement
Page 5
MTT
Page 6
STAT
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
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. 211.24c and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. L-4400 FROM ALLENDALE CHARTER TOWNSHIP PO BOX 539 6676 LAKE MICHIGAN DR ALLENDALE, MI 49401 PARCEL IDENTIFICATION PARCEL NUMBER: PROPERTY ADDRESS: 6291 ROMAN RD ALLENDALE, MI 49401 SCHOOL DISTRICT CODE: 70040 70-09-23-151-028 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL MUNGER EDWARD-PATRICIA TRUST EXEMPTIONS % Exempt As "Homeowners Principal Residence": 100.00% 6291 ROMAN RD % Exempt As "Qualified Agricultural Property": .00% ALLENDALE MI 49401 % Exempt As "MBT Industrial Personal": .00% % Exempt As "MBT Commercial Personal": .00% Exempt As "Disabled Veteran or Surviving Spouse": O Yes No Exempt As "Qualified Forest Property": O Yes No Exempt As "Development Property": O Yes No LEGAL DESCRIPTION: LOT 193. DEWPOINTE WEST NO. 4. SEC 23 T7N R14W. ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 401 Residential PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 401 Residential CURRENT CHANGE FROM PRIOR AMOUNT TENTATIVE AMOUNT PRIOR YEAR TO YEAR: 2025 YEAR 2026 CURRENT YEAR 1. TAXABLE VALUE: 36,300 238,680 202,380 2. ASSESSED VALUE: 36,300 252,700 216,400 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV): 36,300 252,700 216,400 5. WAS THERE A TRANSFER OF OWNERSHIP INN025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [| Yes No 6. Assessor Change Reason(s): New Construction, Market Adjustment The 2026 Inflation rate Multiplier is: 1.027 Name: Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: Telephone Number: JENNIFER L. GENTER (616) 892-3119 Email Address: JGENTER@ALLENDALEMI.GOV March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: An Assessor's Review will be available by appointment on February 24, 25 and 26, 2026. Please call to schedule a meeting, 616-892- 3119. March Board of Review will be held at Allendale Charter Township, 6676 Lake Michigan Dr., in the auditorium on: Monday, March 9, 2026: 9:00AM-12:00PM AND 1:00PM-4:00PM Tuesday, March 10, 2026: 2:00PM-5:00PM AND 6:00PM-9:00PM Wednesday March 11, 2026: 9:00AM-12:00PM Appeals to the Board of Review are by appointment. Please call our office to schedule a meeting time with the Board of Review, 616.892.3119. If appealing by letter, all letter appeals must be received in our office on or before Tuesday, March 10, 2026, by 5:00PM. For more information please visit our website at www allendalemi. gow
Page 2
2026 BOARD OF REVIEW DECISION FROM ALLENDALE CHARTER TOWNSHIP PO BOX 539 6676 LAKE MICHIGAN DR ALLENDALE, MI 49401 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL! PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional ): 70-09-23-151-028 6291 ROMAN RD MUNGER EDWARD-PATRICIA TRUS" 6291 ROMAN RD ALLENDALE MI 49401 LOT 193. DEWPOINTE WEST NO. 4. SEC 23 T7N R14W. 'HIS PROPERTY IS CLASSIFIED AS 401 (RESIDENTIAL-IMPROVED) Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary to compute your assessment and taxable value. The Board has completed their review of parcel number 70-09-23-151-028 They have made the following determination based on the information you supplied. Board of Review Comments: BASED ON NEIGHBORHOOD SALES COMPARABLES, THE ASSESSED VALUE WAS ADJUSTED TO FAIR MARKET VALUE. [2026 ORIGINAL ASSESSED VALUE 252,700 | [2026 "BOARD OF REVIEW" ASSESSED VALUE 240,000 | (If the above amounts are the same, no revisions have occured) 2026 ORIGINAL TAXABLE VALUE 238,680 2026 "BOARD OF REVIEW" TAXABLE VALUE 238,680 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 100.0000 If you disagree with the March Board of Review's decision regarding assessed or taxable value, further appeal may be made to the Michigan Tax Tribunal by May 31 for Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property, or by July 31 for Agricultural Real, Residential Real, Timber-Cut Over Real, and Agricultural Personal Property. Petition must be filed on a Michigan Tax Tribunal form or form approved by the Michigan Tax Tribunal. Contact information for the Michgian Tax Tribunal appears below. If you disagree with the decision of the Board of Review regarding classification, appeal may be made to the State Tax Commission by June 30. Contact information for the State Tax Commission appears below. State of Michigan State Tax Commission Michigan Tax Tribunal Property Classification Appeals P.O. Box 30232 P.O. Box 30471 Lansing, MI 48909 Lansing, MI 48909 www.michigan.gov/taxtrib www.michigan.gov/treasury “Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to initiate a new Small Claims appeal. Petition forms are available on this website.” www.michigan.gov/taxtrib
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: 26-001211 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Respondent Files Document Type: Attachments to Answer Attachment File Name: Docket 26-001211 Support Documents Cont. 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.
Read document text excerpt
Page 1
Mer
Parcel Number:
70-09-23-151-028
Jurisdiction:
ALLENDALE TWP
County:
OTTAWA
Pri
Grantor
Grantee
Sale
Sale
Inst.
Terms
of Sale
Liber
Price
Date
Type
&
Page
MUNGER EDWARD-PATRICIA
MUNGER EDWARD-PATRICIA TR
0
11/12/2025
|WD
14-INTO/OUT
OF TRUST
2025-00323
DEYOUNG
&
ULBERG DEVELOPM
|MUNGER EDWARD-PATRICIA
432,200{
10/01/2024
[WD
03-ARM'S
LENGTH
2024-00255
Property Address
Class:
RESIDENTIAL-IMPRO
[Zoning:
PUD
Building
Permit (s)
Date
6291 ROMAN
RD
School:
ALLENDALE
PUBLIC SCHOOL DIST
Single
Family
- Detached
03/08/2024
P.R.E.
100% 10/08/2024
Owner's Name/Address
BOR:
OMITTED
MUNGER EDWARD=PATRICIA TRUST
2026 Est TCV 506,180 TCV/TFA: 350.54
6291
ROMAN
RD
ALLENDALE
MI
49401
X
|Improved
|
[Vacant
Land Value Estimates
for Land Table R-DWW.DEWPOINTE
Public
* Factors
*
Improvements
Description
Frontage
Depth
Front
Depth
Rate
%Ad
Tan
Desceipti
Dirt Road
<Site Value A> SITE VALUE
102500
100
a%
Jescrphien
Gravel Road
0.00 Total Acres
Total
E
LOT
193.
DEWPOINTE WEST
NO.
4.
SEC
23
Paved Road
Toes
Storm Sewer
Land Improvement Cost Estimates
Description
Rate
1/18/26 CR
- ADDED HOUSE 100% COMPLETE.
Water
D/W/P:
din Concrete
7.90
7/9/2025:
[2025-06-05]
HOME COMPLETE
Sewer
Total Estimated Land Improvements
Tru
Split/Comb.
on 09/18/2023 completed
Electric
09/18/2023
CONNOR
23.DEWPOINTE WEST;
Gas
Parent Parcel(s):
70-09-23-100-064,
Curb
70-09-23-100-063;
Street Lights
Child Parcel(s):
70-09-23-151-019,
Standard Utilities
70-09-23-151-020,
70-09-23-151-021,
Underground Utils.
70-05-23-151-022,_70-05-23-151-023.
Topography of
Site
Level
Rolling
Low
High
Landscaped
Swamp
Wooded
Pond
Waterfront
Ravine
Wetland
Flood Plain
Year
Land
Building
Assessed
Value
Value
Value
Who
When
What
2026
51,300
201,400
252,700
To0nn5102
CR
12/15/2025 DATA ENTER
[2025
36,300
0
36,300
The Bqualizer.
Copyright
(c)
1999
- 2009.|cR
12/15/2025 DATA ENIER [5557
35,200
0
35,200
Licensed
To:
Township
of Allendale,
County|TI,
06/02/2025
DATA ENTER
of Ottawa,
Michigan
2023
0
0
0
***
Information herein deemed reliable
but
not guaranteed***Page 2
Residential Building
1
of
1
Parcel Number:
70-09-23-151-028
Print
c
e
| (3)
Roof (cont.)
[|
(iD) Heating/Cooling
- (1s) Built-ins
(15) Fireplaces | (16) Porch
TT
avestrough
xX [Gas
|
>c.
|
|Appliance Allow.
[Interior 1 Story Area|Type
Mobile Home
{Insulation
Wood
Cook
Top
Interior
2
Story [—sizxi-—
|
N
76|CCP
Town Home
0|Front Overhang
Ll
Dishwasher
2nd/Same
Stack
144|Treate
Duplex
0lother Overhang
Forced Air w/o
Ducts
Garbage Disposal
Two
Sided
A-Frame
Forced pr
uy Ducts
Bath Heater
Exterior
1
Story
es
orced
Hot
Water
.
(4)
Interior
.
Vent
Fan
Exterior
2 Story
X {Wood
Frame
T
Electric Baseboard
Hot
Tub
Prefab
1 Story
|
oo
} CE [prywall | [Plaster |
Elec.
Ceil.
Radiant
Unvented Hood
Prefab
2
Story
Building Style:
-
[paneled | Wood T&G
Radiant
tin-£looz)
Vented Hood
Heat Circulator
1
STORY
Trin
§ Decoration BE
Electric
Hall
Heat
Intercom
Raised Hearth
“Yr
Built
[Remodeled
Space
Heater
Jacuzzi
Tub
Wood
Stove
Yr
Bui
emodele
Wall/Floor Furnace
Jacuzzi repl.Tub
Direct-Vented
Ga
2024
0
~
|X
|Forced Heat
&
Cool
o
_
i
ob
___187;6 of Closets
Heat
Pum
ven
Class:
BC
Condition:
Very Good TT
.
ump
Microwave
Effec.
Age:
2
Tg
|
[ord
No Heating/Cooling
}
Standard Range
Fl
©
“a ge:
1,444
EE
-
BS
I
er
Central
Air
Self
Clean Range
oor
Area:
1,
Room List
Doors
Solid
H.C
Total
Base
New
:
357,503
FS —
i
|
Wood Furnace
Sauna
Total
Depr
Cost:
350,353
Basement
(5) Floors
Trash Compactor
=
:
‘
Estimated T.C.V:
402,906
1st
Floor
Kitohem:
Central Vacuum
2nd Floor
och
:
Security
System
er:
-
-
-
cee
Spedrooms
|
Ciher:
No./Qual.
of Fixtures
| Cost Est.
for Res. Bldg:
1
Single Family
1 STORY
[B=
[¥ Jord.
[I [min
(11)
Heating System:
Forced Heat
& Cool
—
od
- Ground Area
=
1418
SF
Floor Area
=
1444
SF.
;
;
of Elec. Outlets
Phy/Ab. Phy/Func/Econ/Comb.
% Good=98/100/100/100/98
Aluminum/Vinyl
SE
Brick
| [many [x [ave 3
[Few
Building Areas
X
[Stone/Siding
[137 “Plumbing
~~} Stories
Exterior
Foundation
Size
X
Insulation
RE
I'l
story
Siding
Basement
829
5
Brcavation
Average Fixture
(s) | 1 Story
Siding
Basement
589
(2) Windows
|
oo
213 Fixture Bath
1
story
Siding
Overhang
14
“s.F.
2 Fixture Bath
1 Story
Siding
overhang
12
X
Softener,
Auto
Total:
Slab:
0
S.F.
Softener,
Manual
Other Additions/Adjustments
—
Height
to Joists:
0.0
Solar Water Heat
Basement,
Outside Entrance,
Below Grade
1
sh
No Plumbing
Plumbing
Vinyl saeh
(8) Basement
Extra Toilet
3 Fixture Bath
1
ee
——————
1
Extra Sink
Extra Sink
1
Double Hung
Conc.
Block
Separate Shower
Porches
Horiz.
Slide
Poured Conc.
Ceramic Tile
Floor
CCP
(1 Story)
76
Casement
sone
4 Wood
Ceramic Tile Wains | peck
ouble
Glass
reated
Woo
Ceramic
Tub Alcove
Patio Doors
__x|concrete Floor
Vent Fan
Garnaag dood
we
Ss
|Stoxms
&
creens |e Basement
Finish
Class:
BC
Exterior:
Siding
Foundation:
42
Inch
(Unfi
Recreation
SF
7
Base
Cost
172
X
|
Gan
Living
SF
1 [pantie Sewer
Common Wall:
1 Wall
1
Hip
i
IMansard
1
{Walkout Doors
(B)
Hater well
Door Opener
2
|
>
i
Flat
|
[Shed
No Floor
SF
11000 Gal Septic
Water/Sewer
-
{Walkout Doors (A)
|2000
Gal
Septic
|
Public Water
1
X |Asphalt Shingle
(10)
Floor Support
_j2o00 san
septic
Public Sewer
1
-
el
Tump Sum Item
|
Totals:
“Chimney:
}
i
.
Notes:
— Len:
ECF (DEWPOINTE WEST/ WOOD VIEW) 1
***
Information herein
deemed reliable
but
not guaranteed***Page 3
0'€C No ® lg oot Q ovr Hn $$9.d00 [=o oe : 061 s¢LL N sz 2 : SHe9 Q HO/S/L : ES H <Q Ne i D1071vHa3HLYD J o!
Page 4
S8L
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 PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. 26-001211 Respondent’s Contact Information: Filer Type: Local Unit of Government Local Unit of Government: Township Of Allendale (OTTAWA) 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 Jennifer M.I. L Last Name Genter Firm Name (if any) Allendale Charter Township Address (No., Street, P.O. Box or Rural Route) 6676 Lake Michigan Dr City or Town Allendale State Michigan ZIP Code 49401 Telephone Number 6168923119 E-mail Address jgenter@allendalemi.gov 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? Yes
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Please Explain Your Answer to this Appeal: The new construction was added to the 2026 assessment and tax rolls. The property sold on October 1, 2024, for $432,200. The previous assessor did not include the completed dwelling on the 2025 assessment roll and entered a note in the CAMA system on July 9, 2025, stating that the home was complete as of June 5, 2025. Upon learning that the home may have been completed prior to December 31, 2024, the Township contacted its building permit contractor, Professional Code Inspections (PCI), for verification. PCI confirmed that the home was completed as of September 12, 2024. Therefore, the completed dwelling constitutes omitted property for the 2025 tax year. The Township intends to file Form L-4054 with the State Tax Commission to correct the omitted property. This correction may affect the 2026 Taxable Value, as Taxable Value is calculated using the Consumer Price Index (CPI), which was 2.7%, rather than Assessed Value. Although the property sold on October 1, 2024, for $432,200, the sale occurred shortly after completion of the dwelling and prior to the applicable Tax Day for the 2026 assessment year. Market data indicates appreciation in residential property values within the subject's market area between the date of sale and December 31, 2025, the valuation date applicable to the 2026 assessment year. As a result, the Respondent's conclusion of a True Cash Value of $480,000 reflects both the subject property's market position and the appreciation demonstrated by verified comparable sales occurring closer to the relevant valuation date. The Respondent will demonstrate that the 2026 assessment of $240,000 is supported by a True Cash Value (TCV) of $480,000. The Petitioner submitted a list of sold properties but did not provide any market-based adjustments to account for differences between those properties and the subject property. Additionally, three of the Petitioner's comparable sales are located within condominium subdivisions that feature private roads, homeowners' association rules and regulations, and associated fees. The Respondent contends that these sales are not comparable to the subject property, which is located in a platted subdivision. The subject subdivision has experienced multiple market sales that provide more relevant and reliable comparables. The Respondent has also identified significant property characteristics that distinguish the subject from the Petitioner's proposed comparables, including a larger three-stall garage and a walkout lower level. These features not only increase construction costs but also contribute additional market value to the subject property. The Respondent will prepare and submit a valuation report utilizing verified market sales and appropriate market-based adjustments for the most comparable properties available within the subject property's neighborhood. This analysis will demonstrate that the current True Cash Value is supported by the available market evidence. Jurisdictional Issues: IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES: Did Petitioner protest the assessment at a Board of Review? Yes If Yes, check which Board of Review Petitioner attended: March If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? *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?
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 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: 70-09-23-151-028 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 240000 Current Taxable Value as established by the Board of Review: 238680 What do you believe is the fair market value? 480000 What do you believe is the taxable value? 16780 Electronic Signature *Typing your name below will serve as your signature Respondent’s Signature: /s/ Jennifer L Genter Attorney or Authorized Agent’s Signature: /s/
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
RECEIVED = APR 15 2026 TRIBUNAL : STATE OF MICHIGAN MICHIGAN TAX GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. 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 Name [LAN Last Name/Company Name Edward Munger, Trustee Malling Address (No., Street, P.O. Box or Rural Route) 6291 Roman Rd City or Town State ZIP Code Allendale Mi 49401 Telephone Number 5.34 -250-6583 Email Address (do not enter unless you want MTT to send all correspondence via email) Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Last Name Firm Name (if any) Mailing Address (No., Street, P.O. Box or Rural Route) Cily or Town + 4 State ZIP Code 4 Telephone Numbér Email Address (do not enter unless you want MTT to send all correspondence via emait) Section 3: Subject Property Information use the multiple parcel form for additional, contiguous parcels. How many parcels are you . If you are appealing more than one parcel, are they contiguous or adjoining? appealing? 1 Yes* [J nox 2] 1 © *#If No, you must file separate appeals for each parcel Property Address (No. pT 6291 Roman Rd City or Town County State ZIP Cade Mi 49401
Page 2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Check which of the following you are appealing (check all that apply)
True Cash and Taxable Value
[J Taxable Value Only (calculation)
[J uncapping of Taxable Value
Section 5: Explain the Reason for this Appeal
This new home was entered on the tax roll in 2026 for the first time with a sale price of
432,200.00.
| am Appealing the Assessed Value of 240,000 and the Taxible Value of
238,680 estabished by the board of review for 2026.
| purchased the home, October
1st, 2024 for 432,200.00. It has 1390 sq ft on the 1st floor with 3 bedrooms and 2 baths,
the basement is unfinished. My Fair Market Value is 443,869.00, which puts the
Assessed Value at 221,900 and Taxable Value at 221,900. This Fair Value is based on
the Noice of Assessment from the Township, which states the Inflation Rate Muliplier is
1.027 for 2026, this puts my Value at the 443,869.00. Included are six documents; 2026
Board of Review Decision, Petition to the Board of Review, Notice of Assessment from
the Township, Information from the Township on the Property, The 2025 Winter Paid
Tax Receipt, and a List of Sold Properties for 2024 and
2025.
Section 6: Jurisdictional Issues
Did you protest the assessment at a Board of Review (BOR)?
Yes
[No
If Yes, check which BOR you attended:
March
0 July
[Wm] December
If No, please check the applicable reason(s):
[Il] Not required to attend
[I] Appealing a purported Clerical Error or Mutual Mistake of Fact {if yes, include explanation in Section 5)
[Hl] Appealing within 35 days of State Tax Commission Order
[| Appealing within 35 days of receipt of Notice of Uncapping
[J other
if you checked “other” above, explain:Page 3
)
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels.
Parcel Number oy 09-231 51-028
Classification of Property:
Real
Personal [J {check one)
Agricultural C1
Commercial (J
Industrial []
Residential
Timber-Cutover
[1
Developmental [1
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: 240,000
238,680
What do you believe is the fair market value (also known as true cash value)?
443,869
What do you believe is the assessed value? (multiply true cash
What do you believe is the taxable value? (cannot exceed
value by .5)
221 934
assessed value) 291 ,800
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 ali tax years at
issue?
ves
[J No
if you answered yes to the above question, you are not required to pay any filing fees.
If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for al 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 parce! 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:
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 the 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 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 Smalf Claims. Therefore, an Entire Tribunal petition must be filed.
Signature ‘required
PetitionerPage 4
202
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 Edward Munger Trustee, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001211 Township Of Allendale, 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: May 21, 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
Edward Munger Trustee 6291 Roman Rd Allendale , MI 49401
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 Edward Munger Trustee, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001211 Township Of Allendale, 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: May 21, 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 4
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Edward Munger Trustee, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001211 Township Of Allendale, 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: May 21, 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.
Read document text excerpt
Page 1
RECEIVED = APR 15 2026 TRIBUNAL : STATE OF MICHIGAN MICHIGAN TAX GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. 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 Name [LAN Last Name/Company Name Edward Munger, Trustee Malling Address (No., Street, P.O. Box or Rural Route) 6291 Roman Rd City or Town State ZIP Code Allendale Mi 49401 Telephone Number 5.34 -250-6583 Email Address (do not enter unless you want MTT to send all correspondence via email) Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Last Name Firm Name (if any) Mailing Address (No., Street, P.O. Box or Rural Route) Cily or Town + 4 State ZIP Code 4 Telephone Numbér Email Address (do not enter unless you want MTT to send all correspondence via emait) Section 3: Subject Property Information use the multiple parcel form for additional, contiguous parcels. How many parcels are you . If you are appealing more than one parcel, are they contiguous or adjoining? appealing? 1 Yes* [J nox 2] 1 © *#If No, you must file separate appeals for each parcel Property Address (No. pT 6291 Roman Rd City or Town County State ZIP Cade Mi 49401
Page 2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Check which of the following you are appealing (check all that apply)
True Cash and Taxable Value
[J Taxable Value Only (calculation)
[J uncapping of Taxable Value
Section 5: Explain the Reason for this Appeal
This new home was entered on the tax roll in 2026 for the first time with a sale price of
432,200.00.
| am Appealing the Assessed Value of 240,000 and the Taxible Value of
238,680 estabished by the board of review for 2026.
| purchased the home, October
1st, 2024 for 432,200.00. It has 1390 sq ft on the 1st floor with 3 bedrooms and 2 baths,
the basement is unfinished. My Fair Market Value is 443,869.00, which puts the
Assessed Value at 221,900 and Taxable Value at 221,900. This Fair Value is based on
the Noice of Assessment from the Township, which states the Inflation Rate Muliplier is
1.027 for 2026, this puts my Value at the 443,869.00. Included are six documents; 2026
Board of Review Decision, Petition to the Board of Review, Notice of Assessment from
the Township, Information from the Township on the Property, The 2025 Winter Paid
Tax Receipt, and a List of Sold Properties for 2024 and
2025.
Section 6: Jurisdictional Issues
Did you protest the assessment at a Board of Review (BOR)?
Yes
[No
If Yes, check which BOR you attended:
March
0 July
[Wm] December
If No, please check the applicable reason(s):
[Il] Not required to attend
[I] Appealing a purported Clerical Error or Mutual Mistake of Fact {if yes, include explanation in Section 5)
[Hl] Appealing within 35 days of State Tax Commission Order
[| Appealing within 35 days of receipt of Notice of Uncapping
[J other
if you checked “other” above, explain:Page 3
)
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels.
Parcel Number oy 09-231 51-028
Classification of Property:
Real
Personal [J {check one)
Agricultural C1
Commercial (J
Industrial []
Residential
Timber-Cutover
[1
Developmental [1
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: 240,000
238,680
What do you believe is the fair market value (also known as true cash value)?
443,869
What do you believe is the assessed value? (multiply true cash
What do you believe is the taxable value? (cannot exceed
value by .5)
221 934
assessed value) 291 ,800
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 ali tax years at
issue?
ves
[J No
if you answered yes to the above question, you are not required to pay any filing fees.
If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for al 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 parce! 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:
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 the 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 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 Smalf Claims. Therefore, an Entire Tribunal petition must be filed.
Signature ‘required
PetitionerPage 4
202
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.