Elise Marie Adams, Petitioner V Township Of Comins, Respondent

Page 1

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

for the year by approximately:

No

Yes

 5. WAS THERE A TRANSFER OF OWNERSHIP IN THAT RESULTED IN A TAXABLE VALUE UNCAPPING?

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

X

 6. Assessor Change Reason(s):

Exempt As "Disabled Veteran or Surviving

Spouse":

Residential

X

Yes

No

SCHOOL DISTRICT CODE:

LEGAL DESCRIPTION:

Email Address:

Telephone Number:

Name:

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

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

THIS IS NOT A TAX BILL

X

No

Yes

Notice of Assessment, Taxable Valuation, and Property Classification

Michigan Department of Treasury,

1019 (Rev. 10-25)

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

The 2026 Inflation rate Multiplier is: 1.027

1. TAXABLE VALUE:

FAIRVIEW, MI 48621

% Exempt As "Qualified Agricultural Property":

PARCEL IDENTIFICATION

3,400

59,200

3,400

PROPERTY ADDRESS:

No

X

Yes

EXEMPTIONS

FAIRVIEW MI 48621

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

PARCEL NUMBER:

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 Comins Township

Toni Brusch, Assessor

PO Box 882

Mio MI 48647

003-014-047-00

ADAMS ELISE & JASON

1578 N ABBE RD

1578 N ABBE RD

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT:

CURRENT

TENTATIVE AMOUNT

YEAR:

PRIOR AMOUNT

YEAR:

CHANGE FROM

PRIOR YEAR TO

CURRENT YEAR

2025

2026

25,809

59,200

33,391

2. ASSESSED VALUE:

59,200

55,800

3. TENTATIVE EQUALIZATION FACTOR:

1.000

4. STATE EQUALIZED VALUE (SEV):

55,800

2025

% Exempt As "Homeowners Principal Residence":

100.00%

% Exempt As "MBT Industrial Personal":

.00%

.00%

% Exempt As "MBT Commercial Personal":

.00%

BOARD OF REVIEW WILL MEET MARCH 9TH 1-4 PM & 6-9 PM AND MARCH 10TH 9-12 AM & 1-4 PM

AT THE COMINS TOWNSHIP HALL (1651 N ABBE RD. FAIRVIEW)

APPEALS ALSO ACCEPTED BY FAX 989-826-6318 OR QUESTIONS ANSWERED 989-826-6318.

YOU MAY ALSO APPEAL BY EMAIL TO: T_BRUSCH@YAHOO.COM.

(989) 826-6318

TONI BRUSCH

t_brusch@yahoo.com

T27N R3E SEC 14 -

W 216' OF N 10 RDS. OF S 56 RDS. & E 108' OF W 273' OF N 115.5'

OF S 759' OF SW 1/4 OF SW 1/4.

401

401

Residential

2026

68030

$781

Page 2

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

Oscoda County

County:

Comins Township

Jurisdiction:

Printed on

Parcel Number:

003-014-047-00

23,841C

46,300

44,800

1,500

2023

25,033C

55,300

53,200

2,100

2024

25,809C

55,800

53,400

2,400

2025

59,200S

59,200M

59,200

56,000

3,200

2026

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

Land Improvement Cost Estimates

Description Rate Size % Good Cash Value

D/W/P: 3.5 Concrete 5.65 98 55 305

 Total Estimated Land Improvements True Cash Value = 305

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

ACREAGE TABLE A 0.910 Acres 7,000 100 6,370

RIGHT OF WAY 0.190 Acres 0 100 0

 1.10 Total Acres Total Est. Land Value = 6,370

Land Value Estimates for Land Table 4000.4000 RURAL

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

X

 

 

 

 

 

X

 

 

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

 

X

 

X

 

 

X

X

X

 

 

 

Public

Improvements

Vacant

 

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: Township of Comins, County of

Oscoda, Michigan

Comments/Influences

T27N R3E SEC 14 - 

W 216' OF N 10 RDS. OF S 56 RDS. & E 108'

OF W 273' OF N 115.5' 

OF S 759' OF SW 1/4 OF SW 1/4.

Tax Description

ADAMS ELISE & JASON

1578 N ABBE RD

FAIRVIEW MI 48621

Owner's Name/Address

1578 N ABBE RD

Property Address

2026 Est TCV 118,310 TCV/TFA: 59.69

: 

P.R.E. 100% 03/14/2025 

School: FAIRVIEW AREA SCHOOL DIST.

Status

Number

Date

Building Permit(s)

Zoning: 

Class: RESIDENTIAL-IMPROV

100.0

DEED

225-00466

03-ARM'S LENGTH

WD

03/14/2025

55,000

ADAMS ELISE & JASON

BAKER HELEN E & KENNY ARLE

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

04/06/2026

Page 3

Class: D

Effec. Age: 45

Floor Area: 1,982 

Total Base New : 244,545 E.C.F.

Total Depr Cost: 134,500 X 0.830

Estimated T.C.V: 111,635 

Cost Est. for Res. Bldg: 1 Single Family 2 Story Cls D Blt 0

(11) Heating System: Forced Air w/ Ducts 

Ground Area = 1182 SF Floor Area = 1982 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=55/100/100/100/55

Building Areas

Stories Exterior Foundation Size Cost New Depr. Cost 

2 Story Siding Basement 800 

1 Story Siding Crawl Space 382 

 Total: 198,179 109,000

Other Additions/Adjustments

Water/Sewer

 1000 Gal Septic 1 4,028 2,215 

 Water Well, 100 Feet 1 5,048 2,776 

Porches

 CGEP (1 Story) 168 8,991 4,945 

 CCP (1 Story) 128 3,050 1,677 

Garages

Class: D Exterior: Siding Foundation: 18 Inch (Unfinished)

 Base Cost 1012 25,249 13,887 

 Totals: 244,545 134,500

Notes: 

 ECF (4000 RESIDENTIAL) 0.830 => TCV: 111,635

Carport Area: 

Roof: 

Bsmnt Garage: 

Year Built: 

Car Capacity: 

Class: D

Exterior: Siding

Brick Ven.: 0

Stone Ven.: 0

Common Wall: Detache

Foundation: 18 Inch

Finished ?: 

Auto. Doors: 0

Mech. Doors: 0

Area: 1012

% Good: 55

Storage Area: 0

No Conc. Floor: 0

 (17) Garage

CGEP (1 Story)

CCP (1

Page 4

*** Information herein

Page 5

ST

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

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. ______________________ 

Section 1: Respondent’s Contact Information 

Unit of Government 

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

City or Town: 

State: 

ZIP Code: 

Telephone Number: 

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

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

First Name: 

M.I.: 

Last Name: 

Firm Name (if any): 

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

City or Town: 

State: 

ZIP Code: 

Telephone Number: 

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

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

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

separate sheet if necessary. 

Yes 

No 

Not Applicable 

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

Yes 

No 

 26-000296

 FAIRVIEW

 MI

 48621

 TONI

 BRUSCH

 MIO

 MI

 48647





 COMINS TOWNSHIP

 PO BOX 190

 ASSESSOR

 PO BOX 882

 989-826-6318

 t_brusch@yahoo.com

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 4: Explain Your Answer to this Appeal 

Section 5: Jurisdictional Issues 

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

Did Petitioner protest the assessment at a Board of Review (BOR)? 

Yes 

No 

If yes, check which BOR Petitioner attended: 

March 

July 

December 

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

Yes 

No 

If yes, cite the Board’s authority. 

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

Yes 

If yes, explain 

No 

Is Petitioner appealing from a State Tax Commission Order? 

Yes 

No 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

When was the Notice of Uncapping, if applicable, issued? 

Under what statutory section was the Taxable Value uncapped? 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. 

Parcel Number: 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Assessed Value (also known as State Equalized Value) established 

by the Board of Review: 

Taxable Value established by the Board of Review: 

What do you believe is the fair market value (also known as true cash value)? 

What do you believe is the assessed value? (multiply true cash 

value by .5) 

What do you believe is the taxable value? (cannot exceed 

assessed value) 

Signature *Required 

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ 

In 2025 the assessed value was set at 55,800, the taxable value was capped at 25,809. 

 The transfer of ownership occurred 03/14/2025. 

The 2026 assessed and uncapped taxable value was set at 59,200. The taxable value 

was uncapped due to the 2025 transfer of ownership.

 

Petitioner did state that the measurements were incorrect, I will be going out to 

remeasure in the near future.













 59,200

 118,310

 MCL 211.27a(3) CHANGE OF ASSESSMENT NOTICE WITH UNCAPPING WAS ISSUED FOR 2026

 003-014-047-00

 59,200

 59,200

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PAPER FILING INSTRUCTIONS FOR ANSWER TO 

VALUATION/UNCAPPING APPEAL 

Follow these instructions for filing this Small Claims answer form. For questions that are 

not answered by these instructions, please visit the Tribunal’s website at 

www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. 

Mail the completed form to: 

Michigan Tax Tribunal 

611 W. Ottawa St., Lansing, MI 48933 

U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909 

Other Carriers (UPS, FedEx, DHL): 

2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906 

Section 1: Respondent’s Contact Information: If the respondent is a unit of 

government, the “Respondent” is not the assessor, Respondent is the unit of 

government filing the answer to the petition (i.e. city or township). If the respondent is 

not a unit of government, Respondent is the party or parties (i.e., taxpayer) filing the 

answer to the petition. Provide the name, address and daytime phone number for the 

respondent. 

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

Information: If Respondent is a unit of government, Respondent must be represented 

by an attorney or authorized representative (i.e., assessor) to file an answer to the 

petition. If Respondent is not a unit of government (i.e., taxpayer), Respondent does 

not have to be represented by an attorney or authorized representative to file an answer 

to the petition. If Respondent is using an attorney or authorized representative, that 

attorney or authorized representative must provide all information requested in Section 

2 of the Answer Form. If Respondent elects to have an attorney or authorized 

representative, only the attorney or authorized representative will receive notices and

Page 4

STATE OF

Page 5

ST

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

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

Elise Marie Adams,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000296

Township Of Comins,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

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

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

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

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

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

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

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

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

will be published.

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

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

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

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

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

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

Page 2

MTT Docket No. 26-000296

Page 2 of 6

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: April 8, 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 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

Elise Marie Adams,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000296

Township Of Comins,

Respondent.

NOTICE OF FILING

TAKE NOTICE

Page 4

MTT

Page 5

ST

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

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

Elise Marie Adams, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000296

Township Of Comins,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on March 25, 2026, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: March 31, 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

Elise Marie Adams, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000296

Township Of Comins,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on March 25, 2026, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: March 31, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

400) 

Michigan Department of Treasury 

618 (Rev. 12:25) 

Petition to Board of Review 

L-4035 

“This form Is lesued under the authority of PA. 208 of 1893, as amended. Filing Is voluntary; however, you may not appeal 1o the Michigan Tax Tribunal unless you first prolast 

othe Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classification o the State 

“Tax Commission unless you first protest to the Board of Review, 

E Cl MPLETED BY OWNER OR OWNER'S AGENT 

803 San 

Mams 

map 

County 

Yoar 

of Appeal 

Petiioner’s Name (if Other than Owner. Please Print or Type) 

‘as80850d value andior the tentative taxable value and/or the property classification and/or the qualified 

plies 

property: 

k 

A} 

2 Eco 

[] Tentative 

[[] Taxable Status 

[] Classification 

[| Quailfied Agricultural 

Taxable Value 

(exemption) 

Property Exemption 

motte 

64000 ors Droteet of 

SEAL, 

7 

Rs wa 

| 

personal property forms. 

With exempt status and dened or late filed 

Protested tem: 

[J Assessed Value 

Owner's Estmata of True Cash Valu (Marke! Value) 

Classification of property on this year's assessment roll 

Classification should 

be (check one of the following): 

[[] Agricultural 

[J industrial 

[[] Timber Cutover 

fi | Commercial 

O Residential 

O Developmental 

(4. PROTEST 

OF EXEMPTION 

FOR GUALINENAGRICULIRALBRORER TV. 

wes 

If the assessor has denied or changed the percantage of the exemption from the 18 mills 

a; 

= 

owner may appeal hie acton oho March Board of Review: THE BOAR OF REVIEW ss ay And tmx for qualified agricutural poper- 

THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNERS 

PRINCIPAL RESIDENCE PROPERIED 

ER 

ORACT UPON 

Percent qualified agricultural exemption granted by assessor (Enter 0 If exemption 

Percent 

FORP 

oT 

je 

; 

5 

i 

reason(s) for protest of assessed value and/or the tentative taxable value andor taxable status andlor classification and/or qualified 

Squove 

Cootase 

Not 

Cofcect | Chamy 

 qé€rd 

ThE 

[ unity (Personal Property Only) 

\ 

exemption requested by owner 

700 7 full 

FTRIDATION 

2 vo arya 

CEE 

oa dono

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

018, Page 2 

FOR BOARD 

Rowton 

OF REVIEW USE ONLY 

: Incorporate a Copy 

of this form and the assigned number in the Board of Review minutes 

MBR-007 

\ 

Ha 

ro Hina. 

| 

not 

nou gh uns 

tsi Mergen Tox Tru. | 

of he Board 

of Review. 

ow 

be hed | 

VE TAX 

SAAELE 

VAIL 

E 

by 

f Review The Boar 

of Review must iste te reason fr As acon below 

[J veniea 

[7 Tentative Taxate vaiue Changed From 

® 

(See attached L4035A) 

[Dyes [Ine 

“initials 

You may appeal thet decision by filing 8 petition with the 

L 

PORN Mat be led on a Mchigen Tax Toul fom o 

far soprered oy bs chan Tex 

= Slofaoac

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

Elise Marie Adams,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000296

Township Of Comins,

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.i 

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:_______________________________

Entered: March 25, 2026

Patricia L. Halm, Tribunal Chair

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

i “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.

Page 2

MTT Docket No. 26-000296

Page 2 of 4

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 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

Elise Marie Adams,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000296

Township Of Comins,

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.ii 

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:_______________________________

Entered: March 25, 2026

Patricia L. Halm, Tribunal Chair

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

ii “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

Page 4

MTT Docket No. 26-000296

Page 4 of 4

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)

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Elise

M.I.

Marie

Last Name/Company Name

Adams

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

1578 N Abbe Rd

City or Town

Fairview

State

Michigan

ZIP Code

48621

Telephone Number

989-390-9511

Fax Number

E-mail Address

mjhmama12@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? 

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

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

1578 N Abbe Rd

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Fairview

Michigan

48621

Taxing Authority (City or Township)

Township Of Comins (OSCODA)

County 

Oscoda

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

Taxable Value Only (calculation), Uncapping of Taxable Value

 

Section 5: Explain the Reason for this Appeal

We purchased our home last year 2 weeks prior to the disaster that was the ice storm of 2025. During that storm multiple trees fell on the property resulting in us 

having to replace the roof and cut down some trees. We received a letter stating our taxes would now be an additional $781 on top of the $610.37 we already pay. 

2025 Taxable value was $25,809 the max is 50% of that more that can be added due to uncapping which would be an additional $12,904.50 however the statement 

we received shows the new value is $59,200 resulting in a change of $33,391 which is well over 100% difference and illegal. After reviewing my statement from the 

township I realized the square footage they have down for the house is incorrect. The basement is not 800 square feet its a small area for our furnace and well tank 

the rest is on a crawl. There are 2 covered porches that are not heated that are also included in the square footage which should not be along with a back room 

attached to the covered porch also not heated for storage. After taking this to the township meeting to appeal I was informed they would look into it and have 

someone come out to re measure. Instead I was sent a letter stating the appeal was denied citing more info was needed but they never even came out to measure my 

house nor did they call to tell what information they needed, ask me to contact them or ask for said information they needed. 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

Did you protest the assessment at a Board of Review (BOR)? Yes

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

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

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

 March  July  December

If No, explain why:

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

Parcel Identification Number: 003-014-047-00

Classification of Property:

Personal

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

59200

Current Taxable Value as established by the BOR:

59200

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

55000 

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

27500

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

27500

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

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

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

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

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one

Page 4

STA

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

Page 1

STATE OF MICHIGAN

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

Elise Marie Adams,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000296

Township Of Comins,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: March 25, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Elise Marie Adams,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000296

Township Of Comins,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: March 25, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

Michigan Department of Treasury 

618 (Rev. 12-25) 

Petition to Board of Review 

This form Is issued under the authority of P.A, 208 of 1883, as amended. Filing Is voluntary; however, you may not appeal to the Michigan Tax Tribunal unless you first protast 

to the Board of Review, except when the property Is classified as commercial real, industrial real, or developmental real. You may not appeal property classification to the State 

Tax Commission unless you first protest to the Board of Review. 

i Township of Clty 

2 (OOMS Ore €NaA\Qsed 

003-014-047-00 

see 

|__ COMINS TOWNSHIP 

3 607) 

L-4035 

MIS 

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

— 

© 

The undersigned protests the assessed 

-——— 

County 

Year 

of Appeal 

| 

OSCODA COUNTY 

mw 

2026 

/ 

value and/or the tentative taxable value and/or the property classification and/or the qualified 

Ane 

Not [vablk 

Seace, 

I] Tentative 

Taxable Value 

personal property forms. 

g assessed value changes associated with exempt status and denied or late filed 

Taxable Status 

Classification 

Qualified Agricultural 

(exemption) 

Property Exemption 

"LTR P 

~- 

3 

+ 

BD 

LTTE 

TAN LIT ARTZ TE 

OTT TS 

RL 

oh 

20H 

EO 

LITE 

Ve Ta lias RTA MINES 

EH BHAREREIN AN 

WA rel ARE Nv 

ANE 

ed 

Assessed Value 

25R 

OF 

- 

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a 

» 

E 

FE 

AIT 

Complete this section for a protest of Taxable Value. 

Value of Losses 

Owner’s Estimate of True Cash Value (Market Value) 

SE TT 

Value of Additions 

Poverty Exemption 

\/ 

ncapping % 

"m3 

WY 

PPE? 

RT 

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A 

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. 

Agricultural 

Classification should be (check one of the following): 

Industrial 

Residential 

im) Commercial 

PE 

———— 

school operating tax for 

qualified 

agricultural 

3 

, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY 

TO q 

De 

a 

a prope: 

| 

THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDEN 

i 

Timber Cutover 

Developmental 

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TROT © rf 

PLY 

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CE PROPERTIES.) 

denied) 

Te 

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wy 

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WR 

% 

Percent qualified agricultural exemption granted by assessar (Enter 0 If exemption 

REASON 

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BI es NO 

RIS 

TS SI a 

ry 

Te 

REAS. 

fL {FOR 

: ROTEST 

onda losis! IR 

TEN CA NE VN St Sa a 

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ET 

State reason(s) for protest of assessed value and/or the tentative taxable value and/or taxable status and/or classification and/or qualified agricultural 

SQL 

frote§e 

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: Ch} 

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TREE 

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132 

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Percent qualified agricultural exemption requested by owner (Enter 100 if full 

exemption requested) 

TITS PL 

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EHCP TITRE 

6 Dor aw, 

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Phone Number 

Aga 0 9511

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Elise

M.I.

Marie

Last Name/Company Name

Adams

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

1578 N Abbe Rd

City or Town

Fairview

State

Michigan

ZIP Code

48621

Telephone Number

989-390-9511

Fax Number

E-mail Address

mjhmama12@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? 

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

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

1578 N Abbe Rd

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Fairview

Michigan

48621

Taxing Authority (City or Township)

Township Of Comins (OSCODA)

County 

Oscoda

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

Taxable Value Only (calculation), Uncapping of Taxable Value

 

Section 5: Explain the Reason for this Appeal

We purchased our home last year 2 weeks prior to the disaster that was the ice storm of 2025. During that storm multiple trees fell on the property resulting in us 

having to replace the roof and cut down some trees. We received a letter stating our taxes would now be an additional $781 on top of the $610.37 we already pay. 

2025 Taxable value was $25,809 the max is 50% of that more that can be added due to uncapping which would be an additional $12,904.50 however the statement 

we received shows the new value is $59,200 resulting in a change of $33,391 which is well over 100% difference and illegal. After reviewing my statement from the 

township I realized the square footage they have down for the house is incorrect. The basement is not 800 square feet its a small area for our furnace and well tank 

the rest is on a crawl. There are 2 covered porches that are not heated that are also included in the square footage which should not be along with a back room 

attached to the covered porch also not heated for storage. After taking this to the township meeting to appeal I was informed they would look into it and have 

someone come out to re measure. Instead I was sent a letter stating the appeal was denied citing more info was needed but they never even came out to measure my 

house nor did they call to tell what information they needed, ask me to contact them or ask for said information they needed. 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

Did you protest the assessment at a Board of Review (BOR)? Yes

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

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

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

 March  July  December

If No, explain why:

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

Parcel Identification Number: 003-014-047-00

Classification of Property:

Personal

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

59200

Current Taxable Value as established by the BOR:

59200

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

55000 

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

27500

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

27500

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

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

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

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

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one

Page 4

STA

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