Eric Neville Petitioner V City Of Harbor Springs Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Eric Neville, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-002514

City Of Harbor Springs,

Respondent.

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that:

Petitioner has filed a Motion to Withdraw the Petition prior to Respondent filing an 

answer or first responsive motion. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If

Page 2

MTT Docket No. 26-002514

Page 2 of 2

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By: /s/ Patricia L. Halm

Entered: October 7, 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

Eric Neville, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-002514

City Of Harbor Springs,

Respondent.

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that:

Petitioner has filed a Motion to Withdraw the Petition prior to Respondent filing an 

answer or first responsive motion. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on

Page 4

MTT

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

Eric Neville, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002514

City Of Harbor Springs,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on September 17, 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: /s/ Patricia L. Halm

Entered: October 7, 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

Eric Neville, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002514

City Of Harbor Springs,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on September 17, 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: /s/ Patricia L. Halm

Entered: October 7, 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

En 

Shean 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

1 ANRING 

DIRECTOR 

Eric Neville 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

i 

MTT Docket No. 26-002514 

City of Harbor Springs 

Respondent(s) 

MOTION TO WITHDRAW APPEAL 

1. 

I wish to withdraw my appeal in the above-captioned docket. 

2. 

Good cause exists to grant withdrawal because: 

| have decided not to pursue as the cost/time no longer make sense. Appraiser fees and 

legal fees appear too high to offset potential savings. 

3. 

| ask this Tribunal to grant my request to withdraw the appeal and dismiss the above- 

captioned docket. 

Please select one of the following: 

__ lam filing this Motion to Withdraw before Respondent filed an Answer or a responsive 

motion with the Tribunal. 

X_ 1am filing this Motion to Withdraw after Respondent has filed an Answer or Responsive 

Motion with the Tribunal. 

| attached to this Motion Respondent's written consent to withdraw my 

petition, or I shall grant Respondent the opportunity to object to this withdrawal. 

Ctr yz 777% 

Eric Neville 

Party/Representative (sign here) 

Print name of person signing 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

~ 

i 

Date 

(sign here) 

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

: Eric Neville 

: FW: [EXTERNAL] RE: 545 ArbotiNeville 

Withdrawal: Docket 26-002514 

ate: 

Oct 5, 2026 at 1:07:32 PM 

To: lauraneville@hotmail.com 

From: Jeff Grimm <assessor@cityofharborsprings.coms 

Sent: Monday, October 05, 2026 12:55 PM 

To: Eric Neville <gric.nevill 

illac. 

Subject: [EXTERNAL] RE: 545 Arbor/Neville Withdrawal: Docket 26-002514 

ATTENTION: 

This email originated from outside of GM. 

Hi Eric, 

Yes, as we discussed on the phone, at this time 

| am comfortable with a withdrawal and dismissal of 

the appeal for 545 Arbor Str. 

If this email is insufficient to convey my consent, piease iet me know what eise VOU need rom ms 

Jeff Grimm 

Assessor / Zoning Administrator 

City of Harbor Springs 

(231) 526-2104 

160 Zoll St. * P.O. Box 678 

Harbor Springs, MI 49740 

From: Eric Neville <eric.nevill 

ill 

Sent: Monday, October 5, 2026 12:50 PM 

To: Jeff Grimm <assessor@cityofharborsprings.com> 

Subject: 545 Arbor/Neville Withdrawal: Docket 26-002514 

Hi Jeff, 

Thank you for taking the time to talk today. 

As discussed, 

| will be filing a motion to withdrawal with the Michigan Tax Tribunal for 545 Arbor 

Street - Docket number 26-002514. 

Could you please reply 

to this email confirming consent to withdrawal, which 

| will attached to the

Page 3

withdrawl request. 

Thanks again for education and guidance. 

Regards, 

Eric 

Nothing in this message is intended to constitute an electronic signature unless a specific 

statement to the contrary is included in this message. 

Confidentiality Note: This message is intended only for the person or entity to which it is 

addressed. It may contain confidential and/or privileged material. Any review, transmission, 

dissemination or other use, or taking of any action in reliance upon this message by persons 

or entities other than the intended recipient is prohibited and may be unlawful. 

If you 

received this message in error, please contact the sender and delete it from your computer. 

Nothing in this message is intended to constitute an electronic 

signature unless a specific statement to the contrary is 

included in this message. 

Confidentiality Note: This message is intended only for the 

person or entity to which it is addressed. It may contain 

confidential and/or privileged material. Any review, 

transmission, dissemination or other use, or taking of any 

action in reliance upon this message by persons or entities 

other than the intended recipient is prohibited and may be 

unlawful. If you received this message in error, please contact

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: 26-002514

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

Party Filing Document 

Petitioner

Files

Document Type: Motion to Withdraw Appeal

Attachment File Name: Docket 26-002514 Petitioner withdrawl w Respondants approval

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

Ld 

Ld 

City of Harbor Springs 

160 Zoll Street 

| P.O. Box 678 

Harbor Springs, Michigan 49740-0678 

www.cityofharborsprings.com 

(231) 526-2104 

From: 

Jeff Grimm 

Assessor, City of Harbor Springs 

To: 

March Board of Review petitioners 

Re: 

2026 March Board of Review 

Included with this note is the petition submitted to the City of Harbor Springs March Board of Review 

(MBoR). there is limited space on the petition form for the MBoR to properly describe the reasoning for 

their actions, so I thought it would be beneficial to include this note to help describe the process that the 

MBOoR utilized in review of your petition and their decisions. 

Please be assured that whether you submitted a petition in writing or appealed in person, the same level 

of review was provided by the MBoR members. 

Regarding Assessed Value, the MBoR members reviewed pictures and sketches of the property being 

petitioned, and then reviewed the map of sales provided to find nearby properties that had sold. 

They 

compared sizes of lots, square footage of structures, and other amenities that might account for differences 

between the properties. following that review, the MBoR made their decisions to either affirm the assessed 

value and deny the petition, or to adjust the assessed value to better align with the nearby sales. 

Regarding Taxable Value, the MBOoR is held to the same formula used to calculate Taxable Value as the 

local Assessor and other state and local municipalities. 

If you still have questions regarding anything assessment related, please contact me. 

Jeff Grimm 

| 

assessor @cityofharborsprings.com

Page 2

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

Petition Number 

Parcel Code 

51-15-13-203-063 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

Denied 

a 

Assessed Value Changed From: 

s 

To: 

| 

i 

Record of Vote - Board or three member Er of board 

Chai 

H 

5 

YES 

N 

i 

airperson: 

Kl ves 

[7] no 

: 

Member: 

[¥ 

[J 

no 

(lL 

Member. 

COves 

Ovo 

Reason for oe Action: 

X 

9 

Badr, y Orga. PY SROEywy, 

if you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

'0 Box 30232, Lansing, MI 48808. Commercial Real, Industrial Real, Developmental Real, 

mercial Personal, Industrial Personal and Utility Personal Property may be 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

=] 

Denied 

[| 

Tentative Taxable Value Changed From: 

310.400 

To: 

(See attached L-4035A) 

Record of Vote - Board or three member commities of board, 

Chairperson: 

[J ves 

[J 

no 

Member: 

[7] ves 

[7] 

no 

Member: 

[7] ves 

[J no 

Initia's 

Initials 

Initials 

Reason for Board Action: 

1 $ou disagras with the decision of the Board of Review regarding tentative taxable valus, you may appeal thet decision by fing 

@ petiton wit the Michigan Tax Tribunal at 

5 

Real, Commercial Personal, Industrial Personal and Utiity Personal Property may be 

ppealed by May 31. Agricultural Real, Residential Real, Timber - Cutover Real, and Agricultural Personal Properly may be appealed by July 31. The pation mut be 

Ji 

on 

Michigan Tax Tribunal form or 

a form approved by the Michigan Tex Tribunal, Michigan Tax Tribunal forms are avaiable at www.michigan.gavitaxirib, 

Disposition by Board of Review. The Board of Review must stale the reason for its action below. 

[J 

enied 

[CJ 

Classification Changed From: 

401 

To: 

Record of Vote - Board or three member committee of board. 

Chairperson: [] ves 

[J no 

Member: 

[J] ves 

[J] 

no 

Reason 

for Board Action: 

Member: 

[] ves 

[] No. 

Initials 

Initials 

Initials 

1 you disagree 

with the decision of the Board of Review regarding classification, 

you may appeal by sending Form 2167 to the State Tax Commission, PO Box 3047+, 

Lansing 

MI 48909, by June 30. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[J 

Exemption Request Derjed 

[CJ 

Exemption percent modified from 

% To: 

% 

Record 

of Vole - Board or three member commiites of board. 

Member: 

[J] ves 

[J no 

Member: 

[J ves 

[] 

n 

Chairperson: 

YES 

NO 

0. 

rpel 

O 

O 

Tee 

Initials 

Initials 

Reason 

for Board Action; 

5. ADJOURNMENT 

Date of Final Adjournmant of Board of Review 

2 \2-~200L 

Board of 

Date 

Big: = oe NEAT

Page 3

of

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002514

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

Party Filing Document 

Petitioner

Files

Document Type: Documentation

Attachment File Name: Document_2026-09-21_102916

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

[DATE] 

Michigan Tax Tribunal — Small Claims Division 

Re: Response to Order of Default and Supplemental Petition — MTT Docket No. 26-002514 — 545 Arbor St, 

Harbor Springs, MI 49740 (Parcel No. 511513203063) 

Members of the Tribunal: 

I am writing in response to the Order of Default entered September 17, 2026 in the above-captioned matter. The 

Order indicates that the Tribunal did not receive a copy of the notice giving rise to this appeal, I have attached the 

notice from Harbor Springs declining local appeal to adjust the property taxes. In addition, I am providing 

additional rationale for the appeal below. 

Petition for Reduction of True Cash Value 

The assessor's valuation implies a True Cash Value (TCV) of approximately $620,500. I am requesting a corrected 

TCV of $550,000, based on the property's actual purchase price, current market conditions in Harbor Springs, and a 

documented valuation penalty applicable to split-level homes in this market. 

1. Arm's-Length Purchase Price 

The subject property was purchased on June 30, 2025 for $602,500 in an open-market, arm's-length transaction. This 

sale — occurring within the relevant valuation period — is direct evidence that the property's TCV does not support 

the assessor's implied value of $620,500, and stands on its own as the most reliable indicator of value. 

2. Comparable Sales Confirm Market Softening 

Three additional data points from the Harbor Springs market, all from the past several weeks, corroborate a 

downward adjustment to the subject's valuation: 

● 

540 W Summit St sold July 7, 2026 for $660,000 — 2,652 sq. ft. ($249/sq. ft.). This home is materially 

larger and more extensively updated than the subject (renovated kitchen with high-end appliances, updated 

bathrooms), yet sold well below the per-square-foot rate implied by the subject's valuation. 

● 

599 Sargent St sold July 9, 2026 for $615,000 — 2,108 sq. ft. ($292/sq. ft.), also below the subject's 

implied rate. 

● 

605 E Lake St is an active listing at $474,900 (2,000 sq. ft., $237/sq. ft.) following a recent $15,000 price 

reduction, reflecting current downward pressure on asking prices in the same market. 

Across all three, the price-per-square-foot ranges from $237 to $292 — consistently and substantially below the 

$314 per-square-foot implied by my purchase price and the $323 per-square-foot implied by the assessor's valuation 

of the subject. This is not an isolated data point but a consistent pattern across multiple recent transactions in the 

same market. 

Property 

Sale Date / Price 

Sq. Ft. 

$/Sq. Ft. 

Notes 

545 Arbor St (subject) 

6/30/2025 — $602,500 

1,920 

$314 

Arm's-length 

purchase; split-

level 

540 W Summit St 

7/7/2026 — $660,000 

2,652 

$249 

Larger, fully 

updated (Viking 

range, new 

kitchen); sold 23% 

below subject's 

implied assessed 

rate

Page 2

599 Sargent St 

7/9/2026 — $615,000 

2,108 

$292 

Comparable size 

class; sold below 

subject's implied 

assessed rate 

605 E Lake St 

Active (list, cut $15K) — 

$474,900 

2,000 

$237 

Active listing with 

a recent price 

reduction; included 

as further evidence 

of current asking-

price softening

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002514

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

Party Filing Document 

Petitioner

Files

Document Type: Documentation

Attachment File Name: MTT Response Letter

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

Eric Neville,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002514

City Of Harbor Springs,

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: September 17, 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. 26-002514

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

Eric Neville,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002514

City Of Harbor Springs,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.2 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: September 17, 2026

2 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m.

Page 4

MTT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 4

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Eric

M.I.

Last Name

Neville

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

15622 Amherst Avenue

City or Town

Beverly Hills

State

Michigan

ZIP Code

48025

Telephone Number

2693526523

E-mail Address

eneville22@hotmail.com

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 parcel

No 

Property Address (No., Street)

545 Arbor Street

City or Town

Harbor Springs

County

Emmet

State

Michigan

ZIP Code

48740

Taxing Authority (City or Township)

City Of Harbor Springs (EMMET)

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

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 4

Petitioners appeared before the City of Harbor Springs March 2026 Board of Review and formally protested the 2026 assessment for the above-referenced 

property. The Board of Review denied the appeal and affirmed the assessment. Petitioners now invoke the jurisdiction of the Michigan Tax Tribunal pursuant to 

MCL 205.735a to seek a de novo review of the True Cash Value.

Assessor's Position

True Cash Value (TCV) $620,500

State Equalized Value (SEV $310,250

Taxable Value

$310,250

Rationale:

1.

The subject property at 545 Arbor Street is a 1,920 sq. ft. split-level residential home located in Harbor Springs, Michigan. The Assessor’s 2026 implied 

True Cash Value of approximately $620,500 exceeds the arm’s-length purchase price by approximately $18,000, despite the sale occurring less than twelve 

months prior to the assessment date. The Arm’s-Length Purchase Price Establishes a Ceiling on TCV. The subject property’s June 30, 2025 sale at $602,500 was 

fully market-tested: it was publicly listed, sat on the market for over 64 days, and closed only after two price reductions totaling $40,400. 

2. The Harbor Springs Market Has Softened Since Purchase. Local market data from multiple published sources confirms that the Harbor Springs market has 

shifted in favor of buyers since mid-2025. Rocket Homes (May 2025): Harbor Springs was classified as a Buyer’s Market at time of purchase, with a median sold 

price per square foot of $275. Applied to the subject property’s 1,920 sq. ft., this produces an implied TCV of $528,000 — nearly $92,000 below the Assessor’s 

position. Harbor Prime Real Estate — Local MLS Data (2024–2025): A Harbor Springs-based broker’s analysis of local MLS data shows that in 2024, 58% of homes 

in the Harbor Springs and Petoskey market sold below asking price — the highest proportion since before 2021 — and 26% of listings required a price reduction 

before selling, the highest rate since 2020. The 2025 trend projected both figures to worsen (55% below asking; 27% with reductions). The subject property’s sale 

history — two reductions, 64 days on market, closed 10.7% below list — is entirely consistent with these documented market conditions.

3. The Subject Property Sold Below the Local Price-Per-Square-Foot Average

The Harbor Prime MLS analysis reports the average sale price per square foot in the Harbor Springs and Petoskey market was $346 in 2024 and trending toward 

$388 in 2025. The subject property sold at only $314/sq. ft. — 9% below the 2024 market average — reflecting the market’s discounting of the split-level 

architectural style relative to preferred ranch and cottage styles. The Assessor’s implied TCV of $620,500 equates to $323/sq. ft., which actually exceeds what the 

market delivered at arm’s length. This is internally inconsistent with the sale record.

4. Comparable Market Evidence: The “Split-Level Penalty” The split-level architectural style of 545 Arbor Street carries a documented market penalty in Harbor 

Springs, where buyer preference strongly favors traditional ranch and 1.5-story cottage styles. This is demonstrated in real time by the nearby property at 540 W 

Summit Street:

•

540 W Summit Street is a comparable split-level home of 2,650 sq. ft., located blocks from the subject property.

•

It sold in September 2022 for $739,900.

•

It was re-listed in late 2025 at $775,000, failed to attract a buyer, and was

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

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

Eric Neville,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002514

City Of Harbor Springs,

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: September 17, 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

Eric Neville,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002514

City Of Harbor Springs,

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: September 17, 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

Eric Neville,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002514

City Of Harbor Springs,

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,

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

* 

<~ 

Buy 

Sell 

Rent 

Agents 

Explore 

News 

DH Homes.com 

$699,000 

IF 

WL 

gw 

540 W Summit St 

Harbor Springs, MI 49740 

Estimated payment $4,459/month 

5 Total Views 17,384 

lr

Page 2

Here are the links to the online sources you can screenshot for your exhibits: Exhibit C — 

Rocket Homes (Buyer’s Market + $275/sq. ft.) https://rocket.com/homes/market-

reports/mi/harbor-springs Screenshot the “Buyer’s Market” classification and the $275 

median price per sq. ft. figure. Make sure the date is visible. Exhibit D — Harbor Prime MLS 

Analysis (58% below asking, 26% price reductions) 

https://harborprimere.com/insights/market-reports/2025-housing-market-trends The 

tables showing 2024 price performance data and reduced price sales are both on this 

page. Screenshot both charts/tables. Exhibit E — 540 W Summit Street listing history 

https://www.homes.com/property/540-w-summit-st-harbor-springs-mi/mld1g0ejyw650/

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

1 of 4

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Eric

M.I.

Last Name

Neville

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

15622 Amherst Avenue

City or Town

Beverly Hills

State

Michigan

ZIP Code

48025

Telephone Number

2693526523

E-mail Address

eneville22@hotmail.com

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 parcel

No 

Property Address (No., Street)

545 Arbor Street

City or Town

Harbor Springs

County

Emmet

State

Michigan

ZIP Code

48740

Taxing Authority (City or Township)

City Of Harbor Springs (EMMET)

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

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 4

Petitioners appeared before the City of Harbor Springs March 2026 Board of Review and formally protested the 2026 assessment for the above-referenced 

property. The Board of Review denied the appeal and affirmed the assessment. Petitioners now invoke the jurisdiction of the Michigan Tax Tribunal pursuant to 

MCL 205.735a to seek a de novo review of the True Cash Value.

Assessor's Position

True Cash Value (TCV) $620,500

State Equalized Value (SEV $310,250

Taxable Value

$310,250

Rationale:

1.

The subject property at 545 Arbor Street is a 1,920 sq. ft. split-level residential home located in Harbor Springs, Michigan. The Assessor’s 2026 implied 

True Cash Value of approximately $620,500 exceeds the arm’s-length purchase price by approximately $18,000, despite the sale occurring less than twelve 

months prior to the assessment date. The Arm’s-Length Purchase Price Establishes a Ceiling on TCV. The subject property’s June 30, 2025 sale at $602,500 was 

fully market-tested: it was publicly listed, sat on the market for over 64 days, and closed only after two price reductions totaling $40,400. 

2. The Harbor Springs Market Has Softened Since Purchase. Local market data from multiple published sources confirms that the Harbor Springs market has 

shifted in favor of buyers since mid-2025. Rocket Homes (May 2025): Harbor Springs was classified as a Buyer’s Market at time of purchase, with a median sold 

price per square foot of $275. Applied to the subject property’s 1,920 sq. ft., this produces an implied TCV of $528,000 — nearly $92,000 below the Assessor’s 

position. Harbor Prime Real Estate — Local MLS Data (2024–2025): A Harbor Springs-based broker’s analysis of local MLS data shows that in 2024, 58% of homes 

in the Harbor Springs and Petoskey market sold below asking price — the highest proportion since before 2021 — and 26% of listings required a price reduction 

before selling, the highest rate since 2020. The 2025 trend projected both figures to worsen (55% below asking; 27% with reductions). The subject property’s sale 

history — two reductions, 64 days on market, closed 10.7% below list — is entirely consistent with these documented market conditions.

3. The Subject Property Sold Below the Local Price-Per-Square-Foot Average

The Harbor Prime MLS analysis reports the average sale price per square foot in the Harbor Springs and Petoskey market was $346 in 2024 and trending toward 

$388 in 2025. The subject property sold at only $314/sq. ft. — 9% below the 2024 market average — reflecting the market’s discounting of the split-level 

architectural style relative to preferred ranch and cottage styles. The Assessor’s implied TCV of $620,500 equates to $323/sq. ft., which actually exceeds what the 

market delivered at arm’s length. This is internally inconsistent with the sale record.

4. Comparable Market Evidence: The “Split-Level Penalty” The split-level architectural style of 545 Arbor Street carries a documented market penalty in Harbor 

Springs, where buyer preference strongly favors traditional ranch and 1.5-story cottage styles. This is demonstrated in real time by the nearby property at 540 W 

Summit Street:

•

540 W Summit Street is a comparable split-level home of 2,650 sq. ft., located blocks from the subject property.

•

It sold in September 2022 for $739,900.

•

It was re-listed in late 2025 at $775,000, failed to attract a buyer, and was

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.