Francis Stanush Petitioner V Township Of Newkirk Respondent
- Petitioner
- Francis Stanush
- Respondent
- Township Of Newkirk
Case overview
- Docket number
- 26-000503-TT
- Status
- Ready Schedule
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Lake
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 6 | Notice of Filing | Not recorded | Not recorded | 08/04/2026 | Not recorded | Download |
| 5 | Answer was received | RESP | Not recorded | 06/23/2026 | Not recorded | Download |
| 4 | Petition has been verified | Not recorded | 1 | 06/09/2026 | Not recorded | Download |
| 3 | Notice of Docket Number SC | Not recorded | Not recorded | 06/09/2026 | Not recorded | Download |
| 2 | Attachments to the Petition were filed | Not recorded | Not recorded | 04/06/2026 | Not recorded | Download |
| 1 | A petition was received. | Not recorded | Not recorded | 04/06/2026 | $25.00 | Download |
Documents
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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 Francis Stanush, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000503 Township Of Newkirk, 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. 26-000503 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 result in the parties’ filing a Joint Stipulation for Entry of Consent Judgment. Visit the Tribunal’s ADR webpage for more information. If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or email taxtrib@michigan.gov. By: Tribunal Clerk Entered: PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Francis Stanush, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000503 Township Of Newkirk, 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
Page 4
MT
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Page 1
RECEIVED
JUN 2.6 2026
MICHIGAN TAX TRIBUNAL
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL ANSWER FORM
PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION
MTT DOCKET NO, 26-000503
Section 1: Respondent’s Contact Information
Unit of Government
TOWNSHIP OF NEWKIRK
Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information
1
First Name
MLL
Last Name
MATT
M
DEVERNEY
Firm Name {if any}
Malling Address (No., Street, P.O. Box or Rural Route)
227 E LINCOLN AVE
City or Town
State
ZiP Code
REED CITY
Mi
49677
Telephone Number 23 1 -468-1 1 53
Email Address (do not enter unless you want MTT to send all correspondence via email)
MATTDEVERNEY@GMAIL.COM
Section 3: Subject Property Information «use the multiple parcel form for additional, contiguous parcels.
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.
7 ves
No
Not Applicable
Parcel Identification Number:
43-02-501-001-50
Classification of Property:
Real [J
Personal [1 (check one)
Agricultural
1
Commercial [J
Industrial [3
Residential
Timber-Cutover [J
Developmental [J
Utility [J (check one)
Does the property have a Principal Residence Exemption of 50% or more for all tax years at issue?
ves
Ml noPage 2
‘ STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain Your Answer to this Appeal The parcel was classified residential , but receiving a qualified agricultural exemption. After further investigation | have determined that there has not been any cattle on the west side of the property in over a year and there is no intention of cattle being put on property again. The parcel does not meet the require 50% agricultural use to receive the exemption. Section 5: Jurisdictional Issues Check what action prompted this appeal: [I Notice of Denial of Principal Residence Exemption [] Denial by Board of Review [1 Denial by Dept. of Treasury Other If you checked “other” above explain: DENIAL OF QUAL. AG if Petitioner is appealing from a Board of Review denial, check which Board of Review took action: | March [I] July O December List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: 03/04/2026 Tax year(s} denied: 2026 Signature *required Respondent or Attorney/Authorized Representative's Signature:
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ASSESSOR 227 E LINCOLN AVE REED CITY, MI 49677 GRAND RAPIDS MI 4 23 JUN 2026 PM 2 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
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION MOAHR DOCKET NO. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default. Section 1: Petitioner’s Contact Information Filer Type: Individual First Name Francis M.I. Last Name/Company Name Stanush Mailing Address (No., Street, P.O. Box or Rural Route) 108 Pulliam Drive City or Town Pleasanton State Texas ZIP Code 78064 Telephone Number 214-417-4893 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) fstanush@yahoo.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 Parcel Identification Number: 43-02-501-001-50 How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel form for information regarding any contiguous parcels. If no, you must file separate appeals for each non- contiguous or non-adjoining parcels or you will be defaulted. Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 5407 E 6 Mile Road Luther
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Michigan 49656 Taxing Authority: Township Of Newkirk (LAKE) County: Lake Classification of Property: Personal Residential Section 4: Check which of the following you are appealing Qualified Agricultural Exemption Section 5: Explain the Reason for this Appeal New local assessor revoked exemption. Upon further review afterwards with the assessor, the land continues to be farmed (4 acres) and grazed by cattle (6 acres), which exceeds the 60% Ag exemption threshold. Although in general agreement, since the denial was already recorded with the state, assessor indicated I needed to follow the process to appeal the denial with the MI Tax Tribunal for it be reassigned to the local level for re-assessment. Section 6: Jurisdictional Issues List the year(s) denied: 2026 Indicate who denied the exemption under appeal: Local Unit If you checked “other” above, explain: List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: 03/04/2026 Fee Information A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition. Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: Francis Stanush /s/
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Francis Stanush, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000503 Township Of Newkirk, 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 9, 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
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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 Francis Stanush, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000503 Township Of Newkirk, 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 9, 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 Francis Stanush, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000503 Township Of Newkirk, 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 9, 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
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Page 1
Michigan Department of Treasury
a
n
2742 (Rev. 08.23)
Local (City/Township)
ASSESSOR'S DATE STAMP
Notice of Denial of Principal Residence Exemption
Issued under authority of Public Act 206 of 1893
With this notice, you are notified that the Principal Residence Exemption on the property identified below has
been denied. If you have questions about the denial, you may contact your local government or follow the
appeal procedures specified below. For more information regarding the Principal Residence Exemption (PRE),
please review the PRE guidelines at www.michigan.gov/pre.
Type or print in blue or black ink
PART 1: PROPERTY INFORMATION Type or print legibly. Use a separate form for each property number.
1.
Property tax identification number
2. Name of Local Unit (Check Township or City)[
3. County
[J Township
43-02-501-001-50
[7] City
LAKE
4.
Street address of property (Provide a Complete Address)
5407 E 6 MILE RD
5.
Name of Owner (First, Middle, Last)
6. Owner's Last Four Digits of Social Security Number
7.
Owner's Daytime Telephone Number
STANUSH, FRANCIS
XXX-XX-
8.
Name of Co-Owner (First, Middle, Last)
9.
Co-Owner's Last Four Digits of Social Security Number | 10. Co-Owner's Daytime Telephone Number
XXX-XX-
11.
Mailing address if different than property address (street or RR#, city, state, Zip code)
12. Your exemption was denied/adjusted for the following reason:
[m}
a. The owner is not a Michigan resident.
[J
b. The property claimed is not the owner's principal residence.
O
c. The person claiming the exemption is not the owner.
O
d. The person claiming the exemption, claimed or was granted, a substantially similar exemption in another state.
[J
e. other, Ne {
Ruel
AG
V4
cleescect
Yoe
13. Claim Denied for Calendar Year(s):
14.
Percentage Adjusted to:
(see instructions)
72.0 vl cs
OO
%
PART 2; CERTIFICATION
15. Name of the Local Assessor (Print or Type)
MeTT Deveney
16. Signature of Local Assessor
L
17.
Date
| Walt Doce
XY 2026
18. Address and
Telephone Nuniber of Local Government
Jo
stale
§T7
Wher
ML
Y9eSC
19.
Email Address of Assessor
a
me
gmas |
«com
“
Homeowner's Right to Appeal
If you disagree with this denial, you may appeal to the Residential/Small Claims Division of the Michigan Tax Tribunal within 35
days of the denial. An appeal with the Michigan Tax Tribunal can be initiated by the timely filing of a petition. The petition must
be 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. You can print the Petition for Denial of Exemption for Principal Residence/Qualified Agricultural and
mail the completed form to the Michigan Tax Tribunal at P.O.Box 30232, Lansing, Michigan 48909 or complete the form online
and submit electronically, if provided for by the Michigan Tax Tribunal.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.
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION MOAHR DOCKET NO. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default. Section 1: Petitioner’s Contact Information Filer Type: Individual First Name Francis M.I. Last Name/Company Name Stanush Mailing Address (No., Street, P.O. Box or Rural Route) 108 Pulliam Drive City or Town Pleasanton State Texas ZIP Code 78064 Telephone Number 214-417-4893 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) fstanush@yahoo.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 Parcel Identification Number: 43-02-501-001-50 How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel form for information regarding any contiguous parcels. If no, you must file separate appeals for each non- contiguous or non-adjoining parcels or you will be defaulted. Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 5407 E 6 Mile Road Luther
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Michigan 49656 Taxing Authority: Township Of Newkirk (LAKE) County: Lake Classification of Property: Personal Residential Section 4: Check which of the following you are appealing Qualified Agricultural Exemption Section 5: Explain the Reason for this Appeal New local assessor revoked exemption. Upon further review afterwards with the assessor, the land continues to be farmed (4 acres) and grazed by cattle (6 acres), which exceeds the 60% Ag exemption threshold. Although in general agreement, since the denial was already recorded with the state, assessor indicated I needed to follow the process to appeal the denial with the MI Tax Tribunal for it be reassigned to the local level for re-assessment. Section 6: Jurisdictional Issues List the year(s) denied: 2026 Indicate who denied the exemption under appeal: Local Unit If you checked “other” above, explain: List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: 03/04/2026 Fee Information A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition. Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: Francis Stanush /s/
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