Frank A Buckley, Petitioner V Township Of Portage, 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 

Frank A Buckley, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002436 

 

Portage Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms, and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2020, through June 30, 2022, at the rate of 4.25%, 

(ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after 

December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 

2023, through December 31, 2023, at the rate of 8.25%, (v) after December 31, 2023, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002436 

Page 2 of 2 

 

through June 30, 2024, at the rate of 9.30%, (vi) after June 30, 2024, through December 

31, 2024, at the rate of 9.50%, (vii) after December 31, 2024, through June 30, 2025, at 

the rate of 9.47%, (viii) after June 30, 2025, through December 31, 2025, at the rate of 

8.66%, and (ix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: January 16, 2026 

sb 

 

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

GRETCHEN WHITMER 

GOVERNOR 

Frank A Buckley 

& 

STATE OF MICHIGAN 

LANSING 

Petitioner(s) 

v 

Township of Portage 

, 

Respondent(s) 

RECEIVED 

JAN 16 2026 

MICHIGAN TAX TRIBUNAL, 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MTT Docket No.25-002436 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in Mackinac 

2. 

Parcel Number: 49010-114-002-010 

, 

(If more than one parce! is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

County. 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

Taxable Value (TV) 

2025 

170,000 

85,000 

4. The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

Tv 

2025 

131,400 

65,700 

65,700 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

Transfer of Ownership/Property uncapped for 2025

Page 2

MTT Docket No. 

Page 2 of 2 

vision). The parties may agree, however, to withdraw the 

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

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

7. 

The parties agree to the withdrawal of parcel number: 

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

all other parcels being withdrawn.) 

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

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

ed 

v 

+ 

Cs 

7A 

/ 

zosnk A Suck 

Printed Name; Frank A Buckley 

/ 

Date; 12/09/2025 

Signature of Respondent's authorized representative: Amended 

Lrning 

Ta for) 

Loneii 

To Jo) 

Printed Name: Denise Taylor 

Denise. Tag Jor 

Date: 12/09/2025 

01/1 120244

Page 3

A 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

. GOVERNOR 

LANSING 

DIRECTOR 

Frank A Buckiey 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-002436 

Township of Portage 

, 

Respondent(s) 

PROOF OF SERVICE 

Denise Taylor 

states that on 01/12/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Amended Stipulation Form _ relative to the above-captioned matter upon: 

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

Frank A Buckley, W17841 Long Point Rd., Germfask MI 

49836 

Michigan Tax Tribunal 

PO Box 30232, Lansing Ml 

48909 

Lone yw nl 

[Signature of person who is serving/mailing copy] 

Denise Talos 

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

Page 4

Denise Taylor 

Portage Township Assessor 

PO Box 70 

Curtis, MI 4982C 

aN 

7589 

0710 

5270 

1135 

1833 

51 

Whose] 

jossio 

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TT HS POSTAG

IEE 204s 

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0001301772 

ich ga 

y Tax 7nbun

Po BUX 30232 

Lansing, mi 

48907 

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

Page 1

GRETCHEN WHITMER 

GOVERNOR 

Frank A Buckley 

& 

STATE OF MICHIGAN 

LANSING 

Petitioner(s) 

v 

Township of Portage 

, 

Respondent(s) 

RECEIVED 

JAN 16 2026 

MICHIGAN TAX TRIBUNAL, 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MTT Docket No.25-002436 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in Mackinac 

2. 

Parcel Number: 49010-114-002-010 

, 

(If more than one parce! is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

County. 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

Taxable Value (TV) 

2025 

170,000 

85,000 

4. The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

Tv 

2025 

131,400 

65,700 

65,700 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

Transfer of Ownership/Property uncapped for 2025

Page 2

MTT Docket No. 

Page 2 of 2 

vision). The parties may agree, however, to withdraw the 

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

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

7. 

The parties agree to the withdrawal of parcel number: 

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

all other parcels being withdrawn.) 

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

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

ed 

v 

+ 

Cs 

7A 

/ 

zosnk A Suck 

Printed Name; Frank A Buckley 

/ 

Date; 12/09/2025 

Signature of Respondent's authorized representative: Amended 

Lrning 

Ta for) 

Loneii 

To Jo) 

Printed Name: Denise Taylor 

Denise. Tag Jor 

Date: 12/09/2025 

01/1 120244

Page 3

A 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

. GOVERNOR 

LANSING 

DIRECTOR 

Frank A Buckiey 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-002436 

Township of Portage 

, 

Respondent(s) 

PROOF OF SERVICE 

Denise Taylor 

states that on 01/12/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Amended Stipulation Form _ relative to the above-captioned matter upon: 

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

Frank A Buckley, W17841 Long Point Rd., Germfask MI 

49836 

Michigan Tax Tribunal 

PO Box 30232, Lansing Ml 

48909 

Lone yw nl 

[Signature of person who is serving/mailing copy] 

Denise Talos 

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

Page 4

Denise Taylor 

Portage Township Assessor 

PO Box 70 

Curtis, MI 4982C 

aN 

7589 

0710 

5270 

1135 

1833 

51 

Whose] 

jossio 

i 

TT HS POSTAG

IEE 204s 

i 

0001301772 

ich ga 

y Tax 7nbun

Po BUX 30232 

Lansing, mi 

48907 

Hiygdefliplpinifji

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

Page 1

RECEIVED 

JAN 1¢ 2026 

MICHIGAN T, 

STATE OF MICHIGAN 

AX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

. 

GOVERNOR 

LANSING 

DIRECTOR 

Frank A Buckley 

Petitioner(s) 

; 

MICHIGAN TAX TRIBUNAL 

MTT Docket No.25-002436 

' Township of Portage 

Respondent(s) 

APPEARANCE 

Please type or neatly print the name and contact information for the attorney or authorized 

representative: 

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

2. Bar License # (if applicable) 

Denise L Taylor 

P 

‘| 

3. Firm Name (if applicable) 

3. AddressPO Box 70, Curtis, Ml 

49820 

1a. Telephone No. 

5. E-mail Address 

(906) 291-1189 

portageassessor@att.net 

1. 

1 appear on behalf of Township of Portage 

as 

[] attorney or [4 authorized representative. 

Loin L Toul’ 

Attorney/Representative Hgnature 

Denise L Taylor

Page 2

A 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

. 

GOVERNOR 

LANSING 

DIRECTOR 

Frank A Buckley 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-002436 

" Township of Portage 

, 

Respondent(s) 

PROOF OF SERVICE 

Denise L Taylor 

states that on 01/06/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Appearance Form 

relative to the above-captioned matter upon: 

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

Michigan Tax Tribunal, PO Box 30232, Lansing Ml 

48909 

Frank A Buckley 

W17841 Long Point Rd. 

Germfask, Ml 

49836 

Lorie 

L Tea 

[Signature of person who is servingd/mailing copy] 

Denise L Taylor 

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

Page 3

Denise Taylor 

i 

Portage Township Assessor 

PO Box 70 

Curtis, Ml 

4982C 

- 

FIED 

MAIL" 

| 

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PM 13 

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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 

LANSING 

DIRECTOR 

Frank A Buckley 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-002436 

Township of Portage 

Respondent(s) 

APPEARANCE 

Please type or neatly print the name and contact information for the attorney or authorized 

representative: 

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

2. Bar License # (if applicable) 

Denise L Taylor 

P 

3. Firm Name (if applicable) 

3. AddressPO Box 70, Curtis, MI 

49820 

4. Telephone No. 

5. E-mail Address 

(906) 291-1189 

portageassessor@att.net 

1. 

| appear on behalf of Township of Portage 

as 

[] attorney or [¢A authorized representative. 

Lenin 

1 Tour 

Attorney/Representative signature 

Denise L Taylor 

[Print/type name of person signing] 

| certify that on this date 

| served 

a copy of this appearance on the opposing party or their 

representative. 

01/06/2026 

Llonsne 

[ Tals” 

Date 

Signature 

J 

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

piri = 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Frank 

Buckley 

: 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-002436 

Township of Portage 

, 

Respondent(s) 

PROOF OF SERVICE 

Denise L Taylor 

states that on 01/06/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Appearance Form 

relative to the above-captioned matter upon: 

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

Michigan Tax Tribunal, PO Box 30232, Lansing MI 

48909 

Frank A Buckle 

\W17841 Long Point Rd. 

Germfask, MI 

49836 

[Signature of person who is serving/mailing copy] 

Denise L Taylor 

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

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

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

JIS Code: ATT 

STATE OF MICHIGAN 

CASE NO. and JUDGE 

JUDICIAL DISTRICT 

25002436 

JUDICIAL CIRCUIT 

APPEARANCE 

COUNTY PROBATE 

Court address 

Court telephone no. 

611 Ottawa St., Lansing MI 

48909 

(517) 335-9760 

Plaintiff(s)/Petitioner(s) 

Defendant(s)/Respondent(s) 

Frank A Buckley 

Township of Portage 

v 

In the matter of MTT Docket No. 25-002436 Michigan Tax Tribunal Small Claims Division 

TO: Clerk of the court/Register, alt attorneys of record, and unrepresented parties: Specify names and addresses. 

Michigan Tax Tribunal 

611 W. Ottawa St. 

Lansing, MI 

48909 

Frank A Buckley 

W17841 Long Point Rd. 

Germfask, MI 

49836 

| appear on behalf of Township of Portage 

as 

[J attorney 

[J guardian ad litem 

and request copies of all papers filed in this case. 

[¥] Appointed 

[7 Retained by 

| certify that 

| represent no other interest whatsoever of any party to this cause, except as follows: 

| hereby certify that 

| was hired by Portage Township/Mackinac County as the Assessor of Record effective 09/01/2025. 

01/06/2026 

Lung 

Toulon D 

Date 

Signature 

Denise Taylor 

PO Box 70 

Name (type or print} 

Bar no. 

Address 

Portage Township 

Curtis, MI 

49820 

(906) 291-1189 

Firm name 

City, state, zip 

Telephone no. 

Approved, SCAO 

Distribute form to: 

Form MC 02, Rev. 12/21 

Court 

MCR 2.117, MCR 3.915(C), MCR 3.916(B) 

Additional copies to all attorneys of record and unrepresented parties 

Page 1 of 1 

SRA

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

Frank A Buckley, 

Petitioner,

MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 25-002436

Township Of Portage,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on December 18, 2025, 

and finds that the stipulation is signed by a representative of Respondent that has not 

previously appeared in this case. Further, the stipulation does not provide adequate 

contact information for the party’s new representative and the representative has not 

filed an appearance. See TTR 253 and 229. Therefore,

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is 

DENIED.

IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal 

course

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required.

By _____________________________

 Joshua M. Wease, Tribunal Member 

Entered: December 29, 2025

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

MTT Docket No. 25-002436

Page 2 of 6

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

Frank A Buckley, 

Petitioner,

MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 25-002436

Township Of Portage,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on December 18, 2025, 

and finds that the stipulation is signed by a representative of Respondent that has not 

previously appeared in this case. Further, the stipulation does not provide adequate 

contact information for the party’s new representative and the representative has not 

filed an appearance. See TTR 253 and 229. Therefore,

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is 

DENIED.

IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal 

course

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required.

By _____________________________

 Joshua M. Wease, Tribunal Member 

Entered: December 29, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 4

MTT Docket No. 25-002436

Page 4 of 6

Page 5

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

Frank A Buckley, 

Petitioner,

MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 25-002436

Township Of Portage,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on December 18, 2025, 

and finds that the stipulation is signed by a representative of Respondent that has not 

previously appeared in this case. Further, the stipulation does not provide adequate 

contact information for the party’s new representative and the representative has not 

filed an appearance. See TTR 253 and 229. Therefore,

IT IS ORDERED that

Page 6

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

RECEIVED 

ST, 

i] 

DEC 23 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Frank A Buckley 

Petitioner(s) 

, 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No.25-002436 

Township of Portage 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Mackinac 

County. 

2. 

Parcel Number: 49010-114-002-010 

. 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parceis at issue.) 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

[ Taxable Value (TV) 

2025 

170,000 

85,000 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

131,400 

65,700 

65,700 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

Transfer of Qwnership/Property uncapped for 2025

Page 2

MTT Docket No. 

Page 2 of 2 

) 

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

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

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

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

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

7. 

The parties agree to the withdrawal of parcel number: 

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

all other parcels being withdrawn.) 

8. 

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

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

Zend A_ Quelle 

4 

Printed Name:Frank A Buckley 

Date: 12/09/2025 

Signature of Respondent's authorized representative: 

ining Talon 

Printed Name: Denise Taylor 

Date: 12/09/2025

Page 3

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Page 1

RECEIVED 

JUL 22 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHENWHITMER ~~ DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ~~ MARLON |. BROWN, DPA 

ror 

eT 

ING 

AN 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25-002436 

Section 1: Respondent’s Contact Information 

First Name 

M.l. 

Last Name 

Portage Township 

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

PO Box 70 

City or Town 

State 

ZIP Code 

Curtis 

MI 

149820 

Telephone Re) 06-450-0447 

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

portageassessor@att.net 

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

) 

First Name 

MI 

Last Name 

Natasha 

Rosebush 

Firm Name (if any) 

Mailing Address {No., Straet, P.0. Box or Rural Route) 

PO Box 70 

City or Town 

State 

ZIP Code 

Curtis 

MI 

149820 

Telephone “906-450-0447 

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

portageassessor@att.net 

Section 3: Subject Property Information 

Does the subject property have a Principal Residence Exemption of 50% or more? 

O Yes 

MM No 

Are the parcels listed by Petitioner contiguous or adjoining? 

if not, list which parcels adjoin one another.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

Section 4: Explain Your Answer to this Appeal 

MARLON 

|. BROWN, DPA 

DIRECTOR 

° 

and $170,000 true cash value. The current value was established based 

available market data as of December 31, 2024. Additional evidence will 

the future to support the true cash value as of that date. 

The original values were $93,800 assessed value and $187,600 true cash value. These 

were reviewed and reduced by the March Board of Review to $85,000 assessed value 

sales from April 1, 2022 through March 31, 2024. 

It is considered fair and supported by 

on market 

be submitted in 

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)? [i] Yes 

|] No 

if yes, check which BOR Petitioner attended: ji] March 

0 July 

[] December 

if no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? 0 Yes 

0 No 

*Bubmit a copy of the Notice of Assessment with the Answer. 

Ifthe July or December BOR ravised the assessment(s) at issue, did it have authority? [Ml] Yes 

0 No 

If yes, cite the Board's authority, 

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? [M] Yes 

if yes, explain 

Ano 

Is Petitioner appealing from a State Tax Commission Order? 

a Yes 

[i] No 

If so, what Is the Issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? [I] Yes 

[w;] No 

1f Yes, check which BOR Petitioner attendad: [| March 

[I] July 

0 December 

List the date the BOR denied Petitioner's Poverty Exemption: 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at a BOR? [Wl] Yes 

[| No 

If Yes, check which BOR Petitioner attended: [i] March 

0 July 

[mn] December 

Tax Year(s) denied: 

List the date the exemption was denied: 

What statutory section did Petitioner request the subject property be exempt? 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

¥ 

Agricultural 

- Commercial 

- Industrial 

Residential 

- Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 6: Valuation Information +use the multiple parcel form for additional, contiguous parcels, 

Parcel tdentification Number: 

49-010-114-002-10 

Classification of Proparty: 

Real 

Personal 

{check one) 

Agricultural 

Compreta! 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

i 

[ 

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

85,000 

Current Taxable Value as established by the BOR: 

85,000 

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

170,000 

Muitiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value, 

85,000 

if you believe tha Taxable Value differs from your contention of Assessed Value, enter your contantion of Taxable

Page 4

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

Frank A Buckley,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002436

Township Of Portage,

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. 25-002436

Page 2 of 9

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: August 12, 2025

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

Frank A Buckley,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002436

Township Of Portage,

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

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

RECEIVED 

MAY 21 2025 

iC 

AN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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) 279, 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 

First Name 

"HR 

Last Name/Company Name 

Frank 

A 

Buckley 

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

W17841 Long Point Rd. 

City or Town 

State 

ZIP Code 

Germfask 

Mi. 

49836 

Telephone Number 61 6-799-0892 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

frankbuckley700@gmail.com 

Section 2: Petitioner’s AlterneyiAuthorized Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Traninfo:q606 

26015923-1 

06/19/25 

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

ol 

2700- 

£42500 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [] vest 

[] No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

1 

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

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property’s address] 

W17769 H-42, Germfask, Mi. 49836

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

True Cash and Taxable Value 

[0 Poverty Exemption 

[O Taxable Vaiue Only (calculation) 

[7] Disabled Veterans Exemption 

[J uncapping of Taxable Value 

[3 Eligible Manufacturing Personal Property (ESA) 

[] Exemption from Taxation (other than the denial of a 

O Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

| purchased property in November 2024 for $125,000. The 2025 Assessed Value was 

raised to 93,800 or TCV 187,600. The BOR reduced that figure to 85,000 Assessed 

Value or TCV of 170,000. 

| have found some discrepancies on the record card and question the land value on my 

3 acre parcel. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

Ze Jo 75 

Did you protest the assessment at a Board of Review (BOR)? [#4 Yes 

| 

]No 

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

March 

[_} July 

[] December 

If No, check the applicable reason(s): 

1 

Not required to attend 

[Hl] Assessment Change Notice was not received by Petitioner 

[[] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

[1 Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel identification Number: 

49010-114-002-010 

Classification of Property: 

Real 

Personal 

(check one} 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

r% 

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

85,000 

Current Taxable Value as established by the BOR: 

85,000 

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

$125,000 

Muitiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

62,500 

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

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: 

Real 

Personal 

(check one) 

0 

Agricultural 

Commercial

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

Frank A Buckley,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002436

Township Of Portage,

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 16, 2025

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

Frank A Buckley,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002436

Township Of Portage,

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 16, 2025

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

Timothy Teed

Portage Township

PO Box 70

Curtis , MI 49820

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

Page 1

RECEIVED 

MAY 21 2025 

iC 

AN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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) 279, 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 

First Name 

"HR 

Last Name/Company Name 

Frank 

A 

Buckley 

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

W17841 Long Point Rd. 

City or Town 

State 

ZIP Code 

Germfask 

Mi. 

49836 

Telephone Number 61 6-799-0892 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

frankbuckley700@gmail.com 

Section 2: Petitioner’s AlterneyiAuthorized Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Traninfo:q606 

26015923-1 

06/19/25 

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

ol 

2700- 

£42500 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [] vest 

[] No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

1 

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

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property’s address] 

W17769 H-42, Germfask, Mi. 49836

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

True Cash and Taxable Value 

[0 Poverty Exemption 

[O Taxable Vaiue Only (calculation) 

[7] Disabled Veterans Exemption 

[J uncapping of Taxable Value 

[3 Eligible Manufacturing Personal Property (ESA) 

[] Exemption from Taxation (other than the denial of a 

O Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

| purchased property in November 2024 for $125,000. The 2025 Assessed Value was 

raised to 93,800 or TCV 187,600. The BOR reduced that figure to 85,000 Assessed 

Value or TCV of 170,000. 

| have found some discrepancies on the record card and question the land value on my 

3 acre parcel. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

Ze Jo 75 

Did you protest the assessment at a Board of Review (BOR)? [#4 Yes 

| 

]No 

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

March 

[_} July 

[] December 

If No, check the applicable reason(s): 

1 

Not required to attend 

[Hl] Assessment Change Notice was not received by Petitioner 

[[] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

[1 Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel identification Number: 

49010-114-002-010 

Classification of Property: 

Real 

Personal 

(check one} 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

r% 

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

85,000 

Current Taxable Value as established by the BOR: 

85,000 

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

$125,000 

Muitiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

62,500 

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

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: 

Real 

Personal 

(check one) 

0 

Agricultural 

Commercial

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.