Sandy Bottom Island LLC Petitioner V Township Of Green Oak Respondent

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Sandy Bottom Island LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-002451 

Township of Green Oak 

Respondent(s) 

SUBSTITUTION OF ASSESSOR 

Use this form to report changes regarding assessors of record of local units of government. 

Complete all sections that apply. This form must be completed in every case there is a 

substitution. The completed form must be filed with the Tribunal and served on the opposing 

party or their representative. 

1. Full name (first, middle initial, last) 

Karen Walther 

2. Firm Name (if applicable) 

10001 Silver Lake Rd, Brighton, MI 48116 

4. Telephone No. 

5. E-mail Address 

810-231-1333 x105 

karen.walther@greenoaktwp.com 

6. Local Unit of Government 

Township of Green Oak 

New Assessor's signature 

Karen Walther 

[Print/type name of person signing]

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 

Eli Saulson, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002451 

 

Green Oak Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER CORRECTING DOCKET 

 

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

ORDER GRANTING JUDGMENT IN FAVOR OF RESPONDENT 

 

FINAL OPINION AND JUDGMENT 

 

The Tribunal has considered the file in this case and the submitted Stipulation for Entry 

of Consent Judgment (Stipulation) filed on July 16, 2026, and finds that the stipulation 

cannot be entered at this time. Petitioner is appealing the “uncapping” of the subject 

property’s taxable value (TV) for the 2026 tax year following a conveyance of the 

property from the Eli Saulson Revocable Trust to Sandy Bottom Island LLC on July 22, 

2025. The issue of whether TV is properly uncapped is a question of law,1 and the 

Supreme Court has held in that regard as follows: 

 

It is well established that a court is not bound by the parties' stipulations of 

law. It is within the inherent power of a court, as the judicial body, to 

determine the applicable law in each case. To hold otherwise could lead to 

absurd results; for example, parties could force a court to apply laws that 

were in direct contravention to the laws of this state. It would also allow the 

parties to stipulate to laws that were obsolete, overruled, or 

unconstitutional. On the appellate level, this would result in a tremendous 

waste of judicial resources, since such case law would have no precedential 

value.2 

 

Petitioner contends that the 2025 conveyance does not constitute a “transfer of 

ownership” pursuant to MCL 211.27a(7)(m) because the LLC is 100% owned by the 

 

1 The Supreme Court has held that “the provisions establishing taxable values in MCL 211.27a(2) and 

MCL 211.27a(3) are both mandatory and automatic. Both subsections unambiguously provide that the 

[TV] for a property falling under each respective subsection ‘is’ the value that results from the parameters 

contained in the applicable subsection.” Michigan Properties, LLC v Meridian Twp, 491 Mich 518, 531; 

817 NW2d 548, 554 (2012) (emphasis added). 

2 Matter of Estate of Finlay, 430 Mich 590, 595–96; 424 NW2d 272 (1988) (citations and footnotes 

omitted).

Page 2

MTT Docket No. 26-002451 

Page 2 of 4 

 

trust, and Eli Saulson is the “owner” of both entities.”3 Even accepting that a trust is a 

legal entity within the meaning of MCL 211.27a(7)(m),4 that Eli Saulson is a beneficiary 

of the trust so as to properly be considered an “owner” of trust property,5 and that the 

trust is the sole member of the LLC, the Court of Appeals has noted that MCL 211.27a 

“applies

Page 3

MTT

Page 4

M

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

Page 1

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 

Eli Saulson, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002451 

 

Green Oak Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER CORRECTING DOCKET 

 

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

ORDER GRANTING JUDGMENT IN FAVOR OF RESPONDENT 

 

FINAL OPINION AND JUDGMENT 

 

The Tribunal has considered the file in this case and the submitted Stipulation for Entry 

of Consent Judgment (Stipulation) filed on July 16, 2026, and finds that the stipulation 

cannot be entered at this time. Petitioner is appealing the “uncapping” of the subject 

property’s taxable value (TV) for the 2026 tax year following a conveyance of the 

property from the Eli Saulson Revocable Trust to Sandy Bottom Island LLC on July 22, 

2025. The issue of whether TV is properly uncapped is a question of law,1 and the 

Supreme Court has held in that regard as follows: 

 

It is well established that a court is not bound by the parties' stipulations of 

law. It is within the inherent power of a court, as the judicial body, to 

determine the applicable law in each case. To hold otherwise could lead to 

absurd results; for example, parties could force a court to apply laws that 

were in direct contravention to the laws of this state. It would also allow the 

parties to stipulate to laws that were obsolete, overruled, or 

unconstitutional. On the appellate level, this would result in a tremendous 

waste of judicial resources, since such case law would have no precedential 

value.2 

 

Petitioner contends that the 2025 conveyance does not constitute a “transfer of 

ownership” pursuant to MCL 211.27a(7)(m) because the LLC is 100% owned by the 

 

1 The Supreme Court has held that “the provisions establishing taxable values in MCL 211.27a(2) and 

MCL 211.27a(3) are both mandatory and automatic. Both subsections unambiguously provide that the 

[TV] for a property falling under each respective subsection ‘is’ the value that results from the parameters 

contained in the applicable subsection.” Michigan Properties, LLC v Meridian Twp, 491 Mich 518, 531; 

817 NW2d 548, 554 (2012) (emphasis added). 

2 Matter of Estate of Finlay, 430 Mich 590, 595–96; 424 NW2d 272 (1988) (citations and footnotes 

omitted).

Page 2

MTT Docket No. 26-002451 

Page 2 of 4 

 

trust, and Eli Saulson is the “owner” of both entities.”3 Even accepting that a trust is a 

legal entity within the meaning of MCL 211.27a(7)(m),4 that Eli Saulson is a beneficiary 

of the trust so as to properly be considered an “owner” of trust property,5 and that the 

trust is the sole member of the LLC, the Court of Appeals has noted that MCL 211.27a 

“applies

Page 3

MTT

Page 4

M

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

Page 1

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 

Eli Saulson, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002451 

 

Green Oak Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER CORRECTING DOCKET 

 

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

ORDER GRANTING JUDGMENT IN FAVOR OF RESPONDENT 

 

FINAL OPINION AND JUDGMENT 

 

The Tribunal has considered the file in this case and the submitted Stipulation for Entry 

of Consent Judgment (Stipulation) filed on July 16, 2026, and finds that the stipulation 

cannot be entered at this time. Petitioner is appealing the “uncapping” of the subject 

property’s taxable value (TV) for the 2026 tax year following a conveyance of the 

property from the Eli Saulson Revocable Trust to Sandy Bottom Island LLC on July 22, 

2025. The issue of whether TV is properly uncapped is a question of law,1 and the 

Supreme Court has held in that regard as follows: 

 

It is well established that a court is not bound by the parties' stipulations of 

law. It is within the inherent power of a court, as the judicial body, to 

determine the applicable law in each case. To hold otherwise could lead to 

absurd results; for example, parties could force a court to apply laws that 

were in direct contravention to the laws of this state. It would also allow the 

parties to stipulate to laws that were obsolete, overruled, or 

unconstitutional. On the appellate level, this would result in a tremendous 

waste of judicial resources, since such case law would have no precedential 

value.2 

 

Petitioner contends that the 2025 conveyance does not constitute a “transfer of 

ownership” pursuant to MCL 211.27a(7)(m) because the LLC is 100% owned by the 

 

1 The Supreme Court has held that “the provisions establishing taxable values in MCL 211.27a(2) and 

MCL 211.27a(3) are both mandatory and automatic. Both subsections unambiguously provide that the 

[TV] for a property falling under each respective subsection ‘is’ the value that results from the parameters 

contained in the applicable subsection.” Michigan Properties, LLC v Meridian Twp, 491 Mich 518, 531; 

817 NW2d 548, 554 (2012) (emphasis added). 

2 Matter of Estate of Finlay, 430 Mich 590, 595–96; 424 NW2d 272 (1988) (citations and footnotes 

omitted).

Page 2

MTT Docket No. 26-002451 

Page 2 of 4 

 

trust, and Eli Saulson is the “owner” of both entities.”3 Even accepting that a trust is a 

legal entity within the meaning of MCL 211.27a(7)(m),4 that Eli Saulson is a beneficiary 

of the trust so as to properly be considered an “owner” of trust property,5 and that the 

trust is the sole member of the LLC, the Court of Appeals has noted that MCL 211.27a 

“applies

Page 3

MTT

Page 4

M

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

Page 1

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 

Eli Saulson, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002451 

 

Green Oak Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER CORRECTING DOCKET 

 

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

ORDER GRANTING JUDGMENT IN FAVOR OF RESPONDENT 

 

FINAL OPINION AND JUDGMENT 

 

The Tribunal has considered the file in this case and the submitted Stipulation for Entry 

of Consent Judgment (Stipulation) filed on July 16, 2026, and finds that the stipulation 

cannot be entered at this time. Petitioner is appealing the “uncapping” of the subject 

property’s taxable value (TV) for the 2026 tax year following a conveyance of the 

property from the Eli Saulson Revocable Trust to Sandy Bottom Island LLC on July 22, 

2025. The issue of whether TV is properly uncapped is a question of law,1 and the 

Supreme Court has held in that regard as follows: 

 

It is well established that a court is not bound by the parties' stipulations of 

law. It is within the inherent power of a court, as the judicial body, to 

determine the applicable law in each case. To hold otherwise could lead to 

absurd results; for example, parties could force a court to apply laws that 

were in direct contravention to the laws of this state. It would also allow the 

parties to stipulate to laws that were obsolete, overruled, or 

unconstitutional. On the appellate level, this would result in a tremendous 

waste of judicial resources, since such case law would have no precedential 

value.2 

 

Petitioner contends that the 2025 conveyance does not constitute a “transfer of 

ownership” pursuant to MCL 211.27a(7)(m) because the LLC is 100% owned by the 

 

1 The Supreme Court has held that “the provisions establishing taxable values in MCL 211.27a(2) and 

MCL 211.27a(3) are both mandatory and automatic. Both subsections unambiguously provide that the 

[TV] for a property falling under each respective subsection ‘is’ the value that results from the parameters 

contained in the applicable subsection.” Michigan Properties, LLC v Meridian Twp, 491 Mich 518, 531; 

817 NW2d 548, 554 (2012) (emphasis added). 

2 Matter of Estate of Finlay, 430 Mich 590, 595–96; 424 NW2d 272 (1988) (citations and footnotes 

omitted).

Page 2

MTT Docket No. 26-002451 

Page 2 of 4 

 

trust, and Eli Saulson is the “owner” of both entities.”3 Even accepting that a trust is a 

legal entity within the meaning of MCL 211.27a(7)(m),4 that Eli Saulson is a beneficiary 

of the trust so as to properly be considered an “owner” of trust property,5 and that the 

trust is the sole member of the LLC, the Court of Appeals has noted that MCL 211.27a 

“applies

Page 3

MTT

Page 4

M

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

Page 1

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

Eli Saulson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002451

Township Of Green Oak,

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. 26-002451

Page 2 of 2

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

Page 3

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

GRETCHEN WHITMER

GOVERNOR

STATE OF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

Eli Saulson

Petitioner(s)

V

Township of Green Oak

Respondent(s)

MICHIGAN TAX TRIBUNAL

MTT Docket No. 26-002451

STIPULATION FOR ENTRY OF CONSENT JUDGMENT

(UNCAPPING/TAXABLE VALUE)

1. The subject property is in Livingston

2. Property Parcel No: 4716-27-200-001

County.

(If more

than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form

addressing all other parcels at issue.)

3. The property's taxable value (TV), as confirmed by the Board of Review, for the tax

year(s) at issue:

4.

| Tax year

Taxable Value

2026

$20,400

The TV for the property identified above as stipulated by the parties for

settlement purposes are:

Tax year

Taxable Value

2026

$10,277

5. List any special terms or conditions being proposed by the parties that would affect

the execution of this Consent Judgment including, but not limited to, the joint

payment of the refund, the waiver of interest, etc. (attach additional page if

necessary):

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. 26-002451

Page 2 of 2

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the

appeal (including subsequent tax years on or after April 1 of each year for appeals

pending in the Small Claims Division). The parties may agree, however, to withdraw the

appeal of specific parcels and/or tax year(s).

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK.

6. The parties agree to the withdrawal of parcel number:

(If more than one parcel is being withdrawn, attach a separate page addressing

all other parcels being withdrawn.)

7. The parties agree to the withdrawal of tax year(s)

Signature of Petitioner's Authorized Representative or, if none, Petitioner:

Eli Saulin

Printed Name: Eli Saulson

Date: 7/15/26

Signature of Respondent's authorized representative:

Chastima lege

Printed Name: Christina Yaeger, Township of Green Oak Assessor

Date: 7/15/2026

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002451

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Stip for Consent Judgment

Attachment File Name: Stipulation Entry for Consent Judgement

Fee Information

Filing Fee: $ 25.00

Payment Information

Payment: $ 25.00

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.

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 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________, 

Respondent(s) 

 

PROOF OF SERVICE 

 

 

___________________________________ states that on ___________________ he/she 

[Name of person serving/mailing petition] 

 

 

[date of service] 

 

served a copy of the ___________________ relative to the above-captioned matter upon: 

 

[Provide name and address of the party/people being served] 

 

________________________________________________ 

 

________________________________________________ 

 

________________________________________________ 

 

________________________________________________ 

 

 

 

 

 

 

 

 

 

 

_________________________________________ 

[Signature of person who is serving/mailing copy] 

 

_________________________________________ 

[Print/type name of person serving/mailing copy] 

 

 

 

 

Eli Saulson

26-002451

Township of Green Oak

Christina L Yaeger 

7/15/2026

Respondent Answer w/Docs

esaulson@gmail.com

Eli Saulson

26410 Irving Rd

Franklin MI 48025

/s/ Christina L Yaeger

Christina L Yaeger, Respondent

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002451

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Proof of Service: Petition

Attachment File Name: ET-Proof-of-Service-General-fillable

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.

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITHER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

OTHER EXEMPTION 

MTT DOCKET NO. 26-002451 

Section 1: Respondent’s Contact Information 

Unit of Government 

Township of Green Oak 

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

10001 Silver Lake Rd 

City or Town: 

State: 

ZIP Code: 

Brighton 

MI__118118 

Telephone TY 0-231 -1 333 x1 05 

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

christina.yaeger@greenoaktwp.com 

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

{) 

First Name: 

M1: 

Last Name: 

Christina 

L 

Yaeger 

Firm Name (if any): Township of Green Oak 

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

10001 Silver Lake Rd 

City or Town: 

State: 

ZIP Code: 

Brighton 

MI__148118 

Telephone Nmber gy 1 0-231 -1 333 x1 05 

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

christina.yaeger@greenoaktwp.com 

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

Od Yes 

O No 

Not Applicable 

If no, list all parcels that are adjoining in separate groupings. Attach a 

separate sheet if necessary. 

Does the property have a Principal Residence Exemption of 50% or more for all tax years at issue? 

O Yes 

No

Page 2

DOCKET NO. 26-002451 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The appeal challenges the uncapping of the property's 2026 taxable value resulting 

from a transfer of ownership from the Eli Saulson Revocable Trust (Trust) to a limited 

liability company (LLC) owned by the Trust. The Trust is owned and administered by Eli 

Saulson, who serves as the settlor, trustee, and sole beneficiary. The petitioner asserts 

that the transfer qualifies for the exemption from uncapping under MCL 211.27a(7)(m). 

Additional information necessary to determine the petitioner's eligibility for the claimed 

exemption will be submitted as separate supporting documentation. 

Section 5: Jurisdictional Issues 

What action prompted this appeal (i.e., notice of assessment, Board of Review decision, assessor notice): 

Notice of Assessment & Board of Review decision 

If applicable, check which Board of Review issued a denial: 

March 

[J] July 

[J December 

List the date the denial, if any, was issued: 

03/17/2026 

If applicable, list the year(s) denied: 

2026 

Section 6: Valuation Information 

Parcel Identification Number: 

4716-27-200-001 

Classification of Property: 

Real 

Personal [] (check one) 

Agricultural [1 

Commercial 

J 

Industrial Cl 

Residential @ 

 Timber-Cutover (J 

Developmental [J 

Utility [1 (check one) 

Taxable Value established by the Board of Review: 

What do you believe is the taxable value? 

$20,400 

$20,400 

Electronic Signature

Page 3

—J5P2'

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

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-002451

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Green Oak (LIVINGSTON)

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

Christina

M.I. 

L

Last Name

Yaeger

Firm Name (if any)

Green Oak Township

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

10001 Silver Lake Rd

City or Town

Brighton

State

Michigan

ZIP Code

48116

Telephone Number

8102311333

E-mail Address

christina.yaeger@greenoaktwp.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

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 appeal challenges the uncapping of the property's 2026 taxable value resulting from a transfer of ownership from a trust to a limited liability company (LLC). 

The trust is owned and administered by Eli Saulson, who serves as the settlor, trustee, and sole beneficiary. The petitioner asserts that the transfer qualifies for 

the exemption from uncapping under MCL 211.27a(7)(m).

Additional information necessary to determine the petitioner's eligibility for the claimed exemption will be submitted as separate supporting documentation.

 

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? 

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?

2026-02-17

Under what statutory section was the taxable value uncapped?

211.27a

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

 

 

Valuation Information:

Parcel Identification Number:

4716-27-200-001

Classification of

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

122/26, 1:32 PM 

Gmail - RE: FW: Uncapping of Parcel 4716-27-200-001, Sandy Bottom Island LLC 

™~i Gmail 

Eli Saulson <esaulson@gmail.com> 

RE: FW: Uncapping 

of Parcel 

471 

1 message 

Yaeger, Christina <christina.yaeger@greenoaktwp.com> 

Wed, Apr 22, 2026 at 1:22 PM 

To: Eli Saulson <esaulson@gmail.com> 

Hi Eli, 

I have taken another look at this and came to a final opinion 

that 

your 

property 

should 

r 

> uncapped. 

That being said, 

| could still be interpreting this incorrectly. 

| know, that's no help. Unfortunately, you will 

need to file with the Michigan Tax Tribunal before 

| can stipulate this decision with you. That being said, the 

tribunal will have to approve a stipulation that this should not have uncapped. 

Please refer to the Michigan Tax Tribunal small claims website to file an appeal. Note, it is much more 

efficient to process appeals with all parties if your email is provided on the appeal form. 

MTT Small Claims: https:/iwww.michigan.gov/taxtrib/small-claims 

Appeal form: hitps://www.michigan.gov/taxtrib/-/media/Project/Websites/taxtrib/updated-forms-12-25/SC- 

Petition-Valuation.pdf?rev=dc4ccf594f8348e6a511 d8aBaf684b7f&hash= 

04BB8AQ45EC8F3A878847A9DDODEAAABD 

Please let me know if you have any further questions. 

Christina 

Green Oak Township | 10001 Silver Lake Rd Brighton MI 48116 

Phone: (810)231-1333 EXT 105 

| email: christina.yaeger@greenoaktwp.com 

Website: www.greenoaktwp.com 

Township Hours: Monday-Thursday 7:30am — 5:30pm — Closed Fridays 

ne-limail Ananla ramimaill NPI —8NRAANOANAR iaismmt 0 Anmab mall 

@ om 

ndlf dbl 

od —oe OATAAALTETATANATA

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002451

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Evidence

Attachment File Name: Scan_0092

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.

Page 1

GREEN OAK CHARTER TOWNSHIP 

10001 SILVER LAKE ROAD, BRIGHTON, MICHIGAN 48116 

810-231-1333, Option 5 

TREEN OAK CHARTER TOWNSH 

a 

Ta 

Assessing Department 

03/17/2026 

SANDY BOTTOM ISLAND LLC 

5640 W MAPLE ROAD SUITE 112 

WEST BLOOMFIELD 

MI 

48322 

Dear 

SANDY BOTTOM ISLAND LLC 

See enclosed Petition to Board of Review for the results of your March Board of 

Review Appeal. 

If you disagree with the decision of the Board of Review, you may appeal that 

decision by filing a petition with the Michigan Tax Tribunal at PO Box 30232, Lansing 

MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial 

Personal, Industrial Personal and Utility Personal Property may be appealed by May 

31. Agricultural Real, Residential Real, Timber - Cutover Real, and Agricultural 

Personal Property may be appealed by July 31. The petition must be filed on a 

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

Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

Please contact me directly should you have any questions for the Assessing 

Department, at 810-231-1333, option 5 or assessor@greenoaktwp.com. 

Sincerely, 

Christina L Yaeger, MAAO(3), MCPPE 

Township Assessor

Page 2

; 

. 

1.20 

; 

Michigan Department of Treasury 

i 

9 

618 (Rev. 12-25 

Petition to Board of Review 

’ 

L-4035 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal 

unless you first protest to the Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may 

* appeal property classification to the State Tax Commission unless you first protest to the Board of Review. 

BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name (If Other than Owner. Please Print or Type) 

7 

SANDY BOTTOM ISLAND LLC 

Township or City 

County 

Year of Appeal 

GREEN OAK TOWNSHIP 

LEVERTON 

2026 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of 

the following described property: 

p 

Property Identified (Parcel code required. Property address & legal description optional) 

: 

4716-27-200-001 

SEC. 27 TIN, R6E, S 1/2 OF NE 1/4 EXC. 12 1/2 A OFF N SIDE N OF LAKE AND CHANNEL 

67.50A 

FOUR LAKES DR 

 Protested Item 

OJ Assessed Value 

or entative 

[J Taxable Status 

[1 Classification 

[J 

Qualifed Agricultural 

Taxable Value 

(exemption) 

Property Exemption 

Complete this section 

property forms. 

Assessed Amount 

omplete 

| reason: 

“II 

ValueofLosses 

[1 

Value of Additions 

~~ [1 

Poverty Exemption 

or” Gncapring % 

Comple e this section for a 

to change the classification. The Board of Review must make their decision regarding classification in accordance with section 211.34¢ of the 

Michigan Compiled Laws. The Board of Review shall not be influenced by the

Page 3

For

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002451

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Response to Order - Answer

Attachment File Name: Scan_0089

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.

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

Eli Saulson,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002451

Township Of Green Oak,

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: June 25, 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).

Page 2

MTT Docket No. 26-002451

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

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

Eli Saulson,

Petitioner,

Page 4

MTT

Page 5

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.

Page 1

RECEIVED 

SET 

MAY 

1 9 2073 

En 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

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 

M.L 

Last Name/Company Name 

Eli 

Saulson 

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

26410 Irving Rd 

City or Town 

State 

ZIP Code 

Franklin 

Mi 

48025 

Telephone Number 24876020 1 0 

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

esaulson@gmail.com 

Representative’s Contact Information 

Section 2: Petitioner’s Attorney/Authorized 

I 

First Name 

ML 

Last Name 

Eli 

Saulson 

Firm Name (if any) 

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

26410 Irving Rd 

City or Town 

State 

ZIP Code 

Franklin 

MI 

48025 

Telephone Number 248760201 0 

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

esaulson@gmail.com 

Section 3: Subject Property Information *use the muitiple 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 

[J Yes 

No 

**If No, you must file separate appeals for each parcel 

Property Address (No., Street) 

4716-27-200-001 

- There is no address. This is a vacant, wet island property with no potential for development 

City or Town 

County | 

= 

State 

ZIP Code 

Green Oak Township 

Livingston 

Ml 

48178 

Taxing Authority (City or Township) 

Green Oak Township 

p= 

i 

2R122682-1 

05/18/26 

k 

445% 

fut: $125.00 

[Dz 

ELI SAULSON REV LTV TRUST

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check all that apply) 

[J True Cash and Taxable Value 

[0 Taxable Value Only (calculation) 

Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

I have owned (and continue to own) the subject property for over 25 years. 

| was and 

still am the 100% owner. 

Last summer, my revocable trust (the Eli Saulson Revocable 

Trust) quit claimed the property to a single member LLC (Sandy Bottom Island LLC) 

which is 100% owned by my revocable trust (the Eli Saulson Revocable Trust). 

| am the 

only trustee of the Eli Saulson Revocalbe Trust and the only owner of Sandy Bottom 

Island LLC. According to MCL 211.27a (7)(m), transfers of ownership are not

Page 3

STATE

Page 4

El

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

Eli Saulson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002451

Township Of Green Oak,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: June 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

Eli Saulson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002451

Township Of Green Oak,

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

Page 3

STATE

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

Page 1

RECEIVED 

SET 

MAY 

1 9 2073 

En 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

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 

M.L 

Last Name/Company Name 

Eli 

Saulson 

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

26410 Irving Rd 

City or Town 

State 

ZIP Code 

Franklin 

Mi 

48025 

Telephone Number 24876020 1 0 

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

esaulson@gmail.com 

Representative’s Contact Information 

Section 2: Petitioner’s Attorney/Authorized 

I 

First Name 

ML 

Last Name 

Eli 

Saulson 

Firm Name (if any) 

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

26410 Irving Rd 

City or Town 

State 

ZIP Code 

Franklin 

MI 

48025 

Telephone Number 248760201 0 

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

esaulson@gmail.com 

Section 3: Subject Property Information *use the muitiple 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 

[J Yes 

No 

**If No, you must file separate appeals for each parcel 

Property Address (No., Street) 

4716-27-200-001 

- There is no address. This is a vacant, wet island property with no potential for development 

City or Town 

County | 

= 

State 

ZIP Code 

Green Oak Township 

Livingston 

Ml 

48178 

Taxing Authority (City or Township) 

Green Oak Township 

p= 

i 

2R122682-1 

05/18/26 

k 

445% 

fut: $125.00 

[Dz 

ELI SAULSON REV LTV TRUST

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check all that apply) 

[J True Cash and Taxable Value 

[0 Taxable Value Only (calculation) 

Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

I have owned (and continue to own) the subject property for over 25 years. 

| was and 

still am the 100% owner. 

Last summer, my revocable trust (the Eli Saulson Revocable 

Trust) quit claimed the property to a single member LLC (Sandy Bottom Island LLC) 

which is 100% owned by my revocable trust (the Eli Saulson Revocable Trust). 

| am the 

only trustee of the Eli Saulson Revocalbe Trust and the only owner of Sandy Bottom 

Island LLC. According to MCL 211.27a (7)(m), transfers of ownership are not

Page 3

STATE

Page 4

El

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.