Frank A Pichner, Petitioner V Township Of Crockery, 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 Pichner, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003923 

 

Crockery Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that it has no authority over 

Petitioner’s appeal. The pleadings and accompanying documentation indicate that 

Petitioner is seeking a principal residence exemption (PRE) for the 2025 winter tax levy. 

The pleadings and accompanying documentation also indicate that Petitioner did not file 

a PRE affidavit on or before November 1, 2025, as required by MCL 211.7cc(2).1 

 

The Michigan Supreme Court recently reaffirmed that the Tribunal lacks equitable 

powers and authority to assume jurisdiction over an appeal when the statutory filing 

requirements have not been met.2 The Tribunal’s authority is also limited to “a 

proceeding for direct review of a final decision, finding, ruling, determination, or order of 

an agency relating to assessment, valuation, rates, special assessments, allocation, or 

equalization, under the property tax laws of this state,”3 and it does not appear that 

Respondent issued a PRE denial or other appealable decision.4 Therefore, 

 

IT IS ORDERED that the case is DISMISSED. 

 

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

 

 

 

1 MCL 211.7cc states that “an owner of property may claim 1 exemption under this section by filing an 

affidavit . . . on or before June 1 for the immediately succeeding summer tax levy and all subsequent tax 

levies or on or before November 1 for the immediately succeeding winter tax levy and all subsequent tax 

levies with the local tax collecting unit in which the property is located.” Id. 

2 Sixarp, LLC v Byron Twp, __Mich__ (2025). See also Federal-Mogul Corp v Dep’t of Treasury, 161 

Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 253 Mich App 538 (2002), and VanderWerp v 

Plainfield Twp, 278 Mich App 624 (2008), noting that the Tribunal’s powers are limited to those authorized 

by statute and do not include powers of equity. 

3 MCL 205.731(a). 

4 Petitioner is appealing from the 2025 winter tax bill, and “an appeal of a contested tax bill . . . is limited 

solely to correcting arithmetic errors or mistakes and is not a basis of appeal as to disputes of valuation of 

the property, the property's exempt status, or the property's equalized value resulting from equalization of 

its assessment by the county board of commissioners or the state tax commission.” MCL 205.735a(6).

Page 2

MTT Docket No. 25-003923 

Page 2 of 2 

 

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 

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. 

 

 

Entered: January 16, 2026 

 

 

By _____________________________ 

ejg/am 

 

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

RECEIVED 

JAN 0% 2026 

MICHIGAN TA 

STATE OF MICHIGAN 

X TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant fo Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal {i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default, 

Section 1: Petitioner's Contact Information 

First Name. 

M5 

Last Name/Company Name 

FRanK 

A | PicHNER 

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

1/64 

TAFT 

City or Town 

State 

ZIP Code 

Aunich 

mi 

49448 

Telephone Number 

248, 318. 62/0 

Email Address {do not enter unless you want MTT to send all correspondence via emalf) 

FRAN KPICHN ER @ COMCAST NET 

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

First Name 

- 

[LEN 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information “use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

fyou are appealing more than one parcel, are they contigtous or adjoining? 

appealing? 

[3 ves* 

1 nox 

/ 

*4f No, you must file separate appeals for each parcel 

Property Address {No., Street} 

11641 THEFT

Page 2

STATE OF MICHIGAN 

GRETCHENWHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (creck 

at that agpiy) 

[1 True Cash and Taxable Value 

I. Taxabte Value Only (catcutation) 

{J Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

THE 

TSWNSHIP MAILED fe (RE. 

gw imnovr iusRuctions (p42) 4 

Wa 

Di NOT Kua 7HE OV 

15T PLaoling, 

moving rem An AFT 

7° 

pel consmeucrion 

CAVSED 

sUMIE 

(Ack OF JERDLNES, 

7, 

pg 

HRD 

SME 

ISCoSsiom WITH 

OUR ASSESSING 

DIVISIon MAMA 

GE R 

< 

HE pprerun No HELP KNOWING our siruarim, (Anica Pes) 

L wath ASE tue 

RIBURASTO RANT Jumé 

Ampas?Y IM 

7415 

CASE 

AS 

DATE MIKEY) (RS 

gnLy A WERE. 

TAME Yi 

fin Yoo R 

Time (rv 15 MATTE 

Fra 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review (BOR)? 7 Yes 

[No 

If Yes, check which BOR you attended: |] March 

[] July 

|] December 

1f No, please check the applicable reason(s): 

hd Not required to attend 

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

a Appealing within 38 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping 

[1 other 

THAD INDICATE? FO NEED 

TO seueenvis- AS Ie DAN: WAS mssser 

71 2 

if you checked “other” ahove, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Infor mation *use the multiple parcel form for additional, contiguous parcels. 

Parcel Number: 

. 

70-64-03 

200-013 

Classification of Property: 

Real] 

Personal [J (check one) 

Agriculturat (1 

Commercial 

I] 

Industrial 1 

Residential @ 

 Timber-Cutover 

[1 

Developmental [J 

Utility 

[J (check one) 

Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: 

by the Board of Review: 

What do you believe is the Tair market value (also known as irue cash value)? 

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

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

value by .5) 

($s [2 

RE 

ye 47¢ 

assessed value) 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

a} Yes 

[J No 

if you answered yes to the above question, you are not required to pay any filing fees. 

lf the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute, 

If you are appealing more than one 

parcel, the parce! with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 

if your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

| the property is NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $26.00 for each additional parcel, as indicated above, 

if the preparty is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature *required 

Petitioner or AttorpeyfAuthorized Reprggentative’s Signature: 

od A PO 

f

Page 4

\r 

LOCAL PROPERTY TAXES 2025 WINTER 

CROCKERY TOWNSHIP 

TOTAL TAXES DUE IF PAID 

JUDITH VANBEMMELEN, 

TREAS. 

NO LATER THAN 

02/17/26 

$7,769.02 

P.O. 

BOX 186 

NUNICA, 

MI 49448-0186 

AMOUNT DUE ON 2/18 

THRU 

3/2 

$7,999.78 

7s 

TAXPAYER NOTE: 

Is your name 

& mailing address 

correct? 

If not, please make correction{s) below, 

RAFTER 3/1 CONTACT THE OTTAWA COUNTY 

TREASURER FOR AMOUNT DUE 

~ 616-994-4501 

Arka #24

Page 5

Thad

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 Pichner,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003923

Township Of Crockery,

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: January 13, 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

Frank A Pichner,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003923

Township Of Crockery,

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: January 13, 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

RECEIVED 

JAN 0% 2026 

MICHIGAN TA 

STATE OF MICHIGAN 

X TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant fo Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal {i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default, 

Section 1: Petitioner's Contact Information 

First Name. 

M5 

Last Name/Company Name 

FRanK 

A | PicHNER 

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

1/64 

TAFT 

City or Town 

State 

ZIP Code 

Aunich 

mi 

49448 

Telephone Number 

248, 318. 62/0 

Email Address {do not enter unless you want MTT to send all correspondence via emalf) 

FRAN KPICHN ER @ COMCAST NET 

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

First Name 

- 

[LEN 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information “use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

fyou are appealing more than one parcel, are they contigtous or adjoining? 

appealing? 

[3 ves* 

1 nox 

/ 

*4f No, you must file separate appeals for each parcel 

Property Address {No., Street} 

11641 THEFT

Page 2

STATE OF MICHIGAN 

GRETCHENWHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (creck 

at that agpiy) 

[1 True Cash and Taxable Value 

I. Taxabte Value Only (catcutation) 

{J Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

THE 

TSWNSHIP MAILED fe (RE. 

gw imnovr iusRuctions (p42) 4 

Wa 

Di NOT Kua 7HE OV 

15T PLaoling, 

moving rem An AFT 

7° 

pel consmeucrion 

CAVSED 

sUMIE 

(Ack OF JERDLNES, 

7, 

pg 

HRD 

SME 

ISCoSsiom WITH 

OUR ASSESSING 

DIVISIon MAMA 

GE R 

< 

HE pprerun No HELP KNOWING our siruarim, (Anica Pes) 

L wath ASE tue 

RIBURASTO RANT Jumé 

Ampas?Y IM 

7415 

CASE 

AS 

DATE MIKEY) (RS 

gnLy A WERE. 

TAME Yi 

fin Yoo R 

Time (rv 15 MATTE 

Fra 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review (BOR)? 7 Yes 

[No 

If Yes, check which BOR you attended: |] March 

[] July 

|] December 

1f No, please check the applicable reason(s): 

hd Not required to attend 

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

a Appealing within 38 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping 

[1 other 

THAD INDICATE? FO NEED 

TO seueenvis- AS Ie DAN: WAS mssser 

71 2 

if you checked “other” ahove, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Infor mation *use the multiple parcel form for additional, contiguous parcels. 

Parcel Number: 

. 

70-64-03 

200-013 

Classification of Property: 

Real] 

Personal [J (check one) 

Agriculturat (1 

Commercial 

I] 

Industrial 1 

Residential @ 

 Timber-Cutover 

[1 

Developmental [J 

Utility 

[J (check one) 

Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: 

by the Board of Review: 

What do you believe is the Tair market value (also known as irue cash value)? 

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

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

value by .5) 

($s [2 

RE 

ye 47¢ 

assessed value) 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

a} Yes 

[J No 

if you answered yes to the above question, you are not required to pay any filing fees. 

lf the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute, 

If you are appealing more than one 

parcel, the parce! with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 

if your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

| the property is NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $26.00 for each additional parcel, as indicated above, 

if the preparty is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature *required 

Petitioner or AttorpeyfAuthorized Reprggentative’s Signature: 

od A PO 

f

Page 4

\r 

LOCAL PROPERTY TAXES 2025 WINTER 

CROCKERY TOWNSHIP 

TOTAL TAXES DUE IF PAID 

JUDITH VANBEMMELEN, 

TREAS. 

NO LATER THAN 

02/17/26 

$7,769.02 

P.O. 

BOX 186 

NUNICA, 

MI 49448-0186 

AMOUNT DUE ON 2/18 

THRU 

3/2 

$7,999.78 

7s 

TAXPAYER NOTE: 

Is your name 

& mailing address 

correct? 

If not, please make correction{s) below, 

RAFTER 3/1 CONTACT THE OTTAWA COUNTY 

TREASURER FOR AMOUNT DUE 

~ 616-994-4501 

Arka #24

Page 5

Thad

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.