Gary A Smith, Petitioner V Township Of Grand Blanc, 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 

Gary A Smith, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003810 

 

Grand Blanc 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. 24-003810 

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 23, 2026 

jcr

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 

Gary A. Smith 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.24-003810-TT 

Township of Grand Blanc 

, 

1. 

The subject property is in Genesee 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

County. 

2. 

Parcel Number: 12-08-552-007 

. 

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

Form addressing all other parcels 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) 

2024 

207,400 

207,400 

2025 

209,400 

209,400 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2024 

$370,000 

$185,000 

$185,000 

2025 

$370,000 

$185,000 

$185,000 

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.)

Page 2

MTT Docket No. 24-003810-T 

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 

ail other parcels being withdrawn.) 

8. 

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

Sigyfature of Petitioner's A{ithorized Representative or, if none, Petitioner: 

Torn 4 

Flinted North Gary A. Smith 

Date: 

[LX — J2¢ 

Sig 

re of Respondent's authorized representative: 

Printed Name: 

William E. Delzer (P68488) 

Date: 

January 21, 2026

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 

Gary A. Smith 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.24-003810-TT 

Township of Grand Blanc 

, 

1. 

The subject property is in Genesee 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

County. 

2. 

Parcel Number: 12-08-552-007 

. 

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

Form addressing all other parcels 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) 

2024 

207,400 

207,400 

2025 

209,400 

209,400 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2024 

$370,000 

$185,000 

$185,000 

2025 

$370,000 

$185,000 

$185,000 

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.)

Page 2

MTT Docket No. 24-003810-T 

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 

ail other parcels being withdrawn.) 

8. 

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

Sigyfature of Petitioner's A{ithorized Representative or, if none, Petitioner: 

Torn 4 

Flinted North Gary A. Smith 

Date: 

[LX — J2¢ 

Sig 

re of Respondent's authorized representative: 

Printed Name: 

William E. Delzer (P68488) 

Date: 

January 21, 2026

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

i 

GRETCHEN WHITMER 

GOVERNOR 

Gary A. Smith 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

\ 

Petitioner(s) 

Township of Grand Blanc 

Respondent(s) 

RECEIVED 

JAN 16 2006 

MICHIGAN TAX TRIBUNAL 

MARLON |, BROWN, DPA 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MTT Docket No,24-003810-TT 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in Genesee 

2. Parcel Number: 12-08-552-007 

(if more than one parcel is at issue, attach a completed Multiple Parce 

Form addressing all other parcels at issue.) 

County. 

| Stipulation 

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) 

2024 

207,400 

207,400 

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

seftlement purposes are: 

Tax year 

True Cash Value 

AV 

wv 

2024 

$370,000 

$185,000 

$185,000 

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.)

Page 2

MTT Docket No. 24-003810-TT 

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) 

pA Cg ree or, if none, Petitioner: 

Vitel A 

, 

prnfad N 

bar A. Smith 

Date: 

Tory 

13, 

PN) >¢ 

Siffiatu 4 of Responds authorized representative: 

iliiam 

E. Del 

P68488 

Printed Name: 

William 

olzer 

( 

) 

Date: 

1112/2025

Page 3

48909 

$6.08

RDC 99 

$2324M502

Corend Bl sine 

WY 

48171 

q589 

0710 

5270 

310k 

1976 

71 

Dept, 

of LIEERSINT Keyuluborq fit

Michigan Tax 

Toi bunal 

Po. 

Bx 

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Lowsing 

mI 

498709 

v 

or 

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U.S. POST

« 

2 

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i 

Swnith 

rr 

CONLET

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| 

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JAN 13, 2

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 

Gary A Smith, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003810 

 

Grand Blanc Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

The Tribunal has reviewed the case file and finds that a stipulation was filed on 

November 28, 2025. On December 2, 2025, the Tribunal issued an order denying this 

stipulation because the 2024 stipulated taxable value was not in compliance with MCL 

211.27a. However, the order was lacking in that it did not explain that the stipulation 

should have also been denied because the stipulation did not include all tax years at 

issue in this appeal (2025) or indicate that the parties agree to withdraw tax year 2025. 

In that regard, subsequent tax year assessments are automatically included in valuation 

and exemption appeals once the assessment has been established for that tax year 

unless the Tribunal grants the exclusion of the subsequent tax year.1 For purposes of 

administrative efficiency, the Tribunal considers this date April 1st. 

 

On January 13, 2026, the parties filed a stipulation that corrected the 2024 stipulated 

taxable value but did not address the 2025 tax year, as explained above. Given this, 

the stipulation is not in compliance with MCL 205.737 or TTR 273 and must be denied. 

The Tribunal apologizes for the inconvenience that this has caused. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment is DENIED. 

 

IT IS FURTHER ORDERED that the previously scheduled hearing shall proceed. 

 

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. 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: January 20, 2026 

sb/plh 

 

 

 

 

1 See MCL 205.737 and Tax Tribunal Rule (TTR) 273.

Page 2

MTT Docket No. 24-003810 

Page 2 of 2 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

i 

GRETCHEN WHITMER 

GOVERNOR 

Gary A. Smith 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

\ 

Petitioner(s) 

Township of Grand Blanc 

Respondent(s) 

RECEIVED 

JAN 16 2006 

MICHIGAN TAX TRIBUNAL 

MARLON |, BROWN, DPA 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MTT Docket No,24-003810-TT 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in Genesee 

2. Parcel Number: 12-08-552-007 

(if more than one parcel is at issue, attach a completed Multiple Parce 

Form addressing all other parcels at issue.) 

County. 

| Stipulation 

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) 

2024 

207,400 

207,400 

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

seftlement purposes are: 

Tax year 

True Cash Value 

AV 

wv 

2024 

$370,000 

$185,000 

$185,000 

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.)

Page 2

MTT Docket No. 24-003810-TT 

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) 

pA Cg ree or, if none, Petitioner: 

Vitel A 

, 

prnfad N 

bar A. Smith 

Date: 

Tory 

13, 

PN) >¢ 

Siffiatu 4 of Responds authorized representative: 

iliiam 

E. Del 

P68488 

Printed Name: 

William 

olzer 

( 

) 

Date: 

1112/2025

Page 3

48909 

$6.08

RDC 99 

$2324M502

Corend Bl sine 

WY 

48171 

q589 

0710 

5270 

310k 

1976 

71 

Dept, 

of LIEERSINT Keyuluborq fit

Michigan Tax 

Toi bunal 

Po. 

Bx 

30A32 

Lowsing 

mI 

498709 

v 

or 

Hela 

U.S. POST

« 

2 

ED) 

i 

Swnith 

rr 

CONLET

LY 

4 

War leg 

Counc 

| 

I 

| 

| 

w= . 

JAN 13, 2

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

Gary A Smith, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 MTT Docket No. 24-003810

Township Of Grand Blanc,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on November 28, 2025, 

and finds that: the parties have stipulated to a taxable value(s) which does not appear to 

be in compliance with MCL 211.27a and the parties have failed to provide any 

justification for the proposed value(s). Specifically, the stipulated taxable value 

decreased below the state equalized value without legal justification. Therefore,

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

DENIED.

IT IS FURTHER ORDERED that the previously scheduled hearing shall proceed as 

scheduled. 

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 _____________________________

 

 Jason C. Grinnell, Tribunal Member

Entered: December 2, 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. 24-003810

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

Gary A Smith, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 MTT Docket No. 24-003810

Township Of Grand Blanc,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on November 28, 2025, 

and finds that: the parties have stipulated to a taxable value(s) which does not appear to 

be in compliance with MCL 211.27a and the parties have failed to provide any 

justification for the proposed value(s). Specifically, the stipulated taxable value 

decreased below the state equalized value without legal justification. Therefore,

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

DENIED.

IT IS FURTHER ORDERED that the previously scheduled hearing shall proceed as 

scheduled. 

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 _____________________________

 

 Jason

Page 4

MTT

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

Page 1

GRETCHEN WHITMER 

GOVERNOR 

Gary A. Smith 

STATE OF MICHIGAN 

LANSING 

Vv 

Petitioner(s) 

Township of Grand Blanc 

Respondent(s) 

RECEIVED 

DEC 02 2025 

MICHIGAN TAX TRIBUNAL 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MTT Docket No.24-003810-TT 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in Genesee 

2. 

Parcel Number: 12-08-5562-007 

(If more than one parcel 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) 

2024 

207,400 

207,400 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

Tv 

2024 

$370,000 

$165,000 

$165,000 

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.)

Page 2

MTT Docket No. 24-003810-TT 

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 patties 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) 

signatlr 

retorts 

ore 

epresentative or, if none, Petitioner: 

“ 4 

ath 

Printed Name: Gary A. Smith 

— 

[l= 24- 25 

ture of Respondent's authorized representative: 

Date: 

Si 

Printed Name: 

William E. Delzer 

Date: 

11/24/2025

Page 3

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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

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

Gary A Smith,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003810

Township Of Grand Blanc, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

February 3, 2026 

HEARING TIME:

1:00 PM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

168899778 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 24-003810

Page 2 of 12

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system.

Page 3

MTT

Page 4

MTT

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Gary A Smith, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003810

Township Of Grand Blanc,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on December 2, 2024, and the default has been timely 

cured. The documents curing the default can be reviewed through the docket search 

function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket 

number and clicking on the document link next to the line item entry for the documents. 

Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: December 19, 2024

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 provide 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

Gary A Smith, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003810

Township Of Grand Blanc,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on December 2, 2024, and the default has been timely 

cured. The documents curing the default can be reviewed through the docket search 

function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket 

number and clicking on the document link next to the line item entry for the documents. 

Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: December 19, 2024

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 provide 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

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

Gary A Smith,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003810

Township Of Grand Blanc,

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.

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.

Page 2

MTT Docket No. 24-003810

Page 2 of 6

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: December 19, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF

Page 4

MTT

Page 5

STATE

Page 6

M

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

Hepp 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

GARY SMITH 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 24-003810-TT 

TOWNSHIP OF GRAND BLANC 

, 

Respondent(s) 

PROOF OF SERVICE 

DULCEE RANTA 

states that on 12/12/2024 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the RESPONDENT'S ANSWER relative to the above-captioned matter upon: 

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

GARY SMITH 

6409 WAILEA CT 

(GRAND BLANC MI 48439 

[Signature of person who is serving/mailing copy] 

DULCEE RANTA 

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

Page 2

Parcel Number: 

12-08-552-007 

Jurisdiction: 

GRAND BLANC TOWNSHIP 

County: 

GENESEE 

Printed on 

12/12/2024 

|Grantor 

|Grantee 

| 

sale 

sale 

Inst. 

|Terms 

of Sale 

Liber 

Verified 

Prcnt. 

| 

| 

| 

Price 

Date 

Type 

i 

& Page 

By 

Trans. 

|BERING, 

JACQUELINE 

B 

SMITH, 

SUSAN 

L 

& 

GARY 

A 

| 

360,000| 

01/04/2023 

|WD 

33-TO 

BE DETERMINED 

20230112000187 

|DEED 

| 

100.0 

[BERING, 

JACQUELINE 

B 

| BERING, 

JACQUELINE 

B 

| 

1| 

08/09/2022 

|QC 

18-LIFE ESTATE 

20220916006169 

[DEED 

| 

0.0 

|TKK, 

LLC 

|BERING, 

MATTHEW 

M 

& 

JACQU| 

41,900] 

09/06/2001 

|WD 

03-ARM'S LENGTH 

20010910008955 | PROPERTY TRANSFER 

| 

0.0 

| 

|property Address 

|Class: RESIDENTIAL-IMPRO |Zoning: 

IDM 

|Building Permit (s) 

| 

Date 

Number 

|status 

16409 WAILEA 

CT 

School: 

GRAND BLANC COMM SCHOOLS 

|NEW HSE/CONDO REPLACEMENT 

| 

11/30/2001 

[0011113 

|COMPLETE-R 

| 

P.R.E. 

100% 01/09/2023 

|NEW HOUSE 

| 

10/02/2001 

0010994 

|COMPLETE-R 

[Owner's Name/Address 

z 

T 

; 

1 

| 

| 

[SMITH, SUSAN L 

& GARY 

RA 

[2024 Est TCV 414,771 TCV/TEA: 195.28] 

|6409 WAILEA CT 

GRAND BLANC 

MI 48439-8586 

|X 

Improved 

[ 

[vacant 

Land Value Estima; 

| 

| 

Public 

* 

Factors 

* 

| 

| 

Improvements 

| Description 

pth 

Front 

Depth 

Rate 

$Adj. 

Reason 

Value 

[Tampayer's Name/Address 

Tpit ‘Road 

2024 FRONT 

F 

04 1.0000 1.0000 

369 

100 

40,601 

| 

|eravel Road 

110 Actual 

Total Est. Land Value 

= 

40,601 

[SMITH, 

SUSAN 

L 

& 

GARY 

A 

% 

4 Road 

[6409 waTLEA CT 

* Sakina 

|GRAND BLANC MI 48439 

SOX 

peWer 

| 

X 

[sidewalk 

Rate 

size 

% Good 

Cash Value 

| 

X 

Water 

6.19 

1186 

75 

5,506 

res Description 

2 

[eid 

i 

21.85 

144 

81 

2,548 

| 

P 

X 

|Electric 

cal Cost Land Improvements 

TOT 

41 GRAND WAILEA NO. 

2 

(W-99) 

X 

|Gas 

Rate 

Size 

$ 

Good 

Cash Value 

[Comments/Influences 

x fe 

©. Bight 

2,600.00 

1 

100 

2,600 

[04/15/16 

REINSP. NOH. 

SPOT MEASURED. 

| 

enaova Deiiliud 

net oblmeiad] 

Hi 

2 

2,750.00 

oe hs 100 

201% 

ota. 

stimates 

an: 

mprovements 

rue 

as 

alue 

= 

foe 

rs VALUE 

FOR 

CS 

FOR 2017. 

MD/TW 

| 

Underground Util 

P. 

05-04-10 REINSP. 

NOH. APPEARS OK FOR 

| 

aid of 

7 Description for Permit 0011113, 

Issued 11/30/2001: COMPLETE WORK UNDER 

010994 

X 

Level 

Work Description 

for 

Permit 

0010994, 

Issued 10/02/2001: 

NEW HOUSE 

W/ 

DECK 

Rolling 

Low 

High 

La: 

Swarm 

| 

Wood 

| 

Pond 

| 

| 

| 

Waterf: 

Ravine 

Wetland 

— 

- 

Flood Plain 

Year 

| 

Land 

Building 

Assessed 

Board 

of| 

Tribunal/ 

Taxable 

Value 

Value 

Value 

Review 

Other 

Value 

Who 

When 

What 

2024 

20,300 

187,100 

207,400 

207,400M 

| 

207,4008 

- 

TW 

04/19/2016 REINSP-NOH 

[2023

Page 3

Reside

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003810

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Grand Blanc (GENESEE)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Danyelle

M.I.

Last Name

Herington

Firm Name (if any)

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

5371 S Saginaw St

P.O. Box 1833

City or Town

Grand Blanc

State

Michigan

ZIP Code

48480

Telephone Number

810-424-2676

Fax Number

E-mail Address

herington@gbtgov.com

Section 3: Subject Property Information

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

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

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

Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PLEASE FIND ATTACHED PDF WITH PROOF OF SERVICE, LAND VALUE ANALYSIS, ECF ANALYSIS, RECORD CARD, AND SALES RATIO 

ANALYSIS

Section 5: Jurisdictional Issues

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

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

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*Submit a copy of the Notice of Assessment with the Answer.

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

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? 

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

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

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

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 the BOR?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If Yes, check which BOR Petitioner attended:

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

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

BUog 

ea 

ee 

: 

: 

® sea® 

DELZERLEGAL 

WILLIAM 

E. DELZER. PLC 

December 5, 2024 

Michigan Tax Tribunal 

Attn: Clerk 

PO Box 30232 

Lansing, MI 48909 

RE: 

Gary Smith v Grand Blanc Township 

MTT Docket No: 24-003810 

Dear Clerk: 

RECEIVED 

DEC 09 2024 

MICHIGAN TAX TRIBUN-.. 

Per the default received in this matter, 

| am resending the enclosed answer to petition along with 

proof of service all dated for October 22, 2024. The date the documents were first mailed to your 

office. If you have any questions or concerns, please do not hesitate to contact me. 

Very Truly Yours, 

WILLIAM E. DELZER, PLC 

Coby 

William E. Delzer 

WLD:kw 

Enc. 

cc: Gary A. Smith

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Gary A Smith, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 24-003810 

Township Of Grand Blanc, 

Respondent. 

ORDER OF DEFAULT 

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

Respondent has failed to file an answer. See TTR 279. Respondent must file an answer 

within 14 days of the entry of this Order. Small Claims answer forms can be found on 

our website at www.michigan.gov/taxtrib. 

Therefore, 

IT IS ORDERED that Respondent is HELD IN DEFAULT. 

IT 1S FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this Order. 

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

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

5 

By: 

a Lie wa 

“Mal 

Entered: December 2, 2024 

Patricia L. Halm, Tribunal Chair

Page 3

BuSg 

® 

® 

: 

: 

® EE 

DELZERLEGAL 

WILLIAM E. DELZER. PLC 

October 22, 2024 

Michigan Tax Tribunal 

Attn: Clerk 

PO Box 30232 

Lansing, MI 48909 

RE: 

Gary Smith v Grand Blanc Township 

MTT Docket No: 24-003810 

Dear Clerk: 

Enclosed herein please find Respondent's answer to petition along with Proof of Service of same. If 

you have any questions or concerns, please do not hesitate to contact me. 

Very Truly Yours, 

WILLIAM E. DELZER, PLC 

>} 

William E. Delzer 

WLD:kw 

Enc. 

cc: Gary A. Smith

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 24-003810 

Section 1: Respondent’s Contact Information 

First Name: 

m.L: 

Last Name/Company Name/Unit of Government: 

Grand Blanc Township 

Home Address {No., Street, P.O. Box or Rural Route): 

County: 

City or Town: 

State: 

ZIP Code: 

Telephone Number: 

Fax Number: 

E-mail Address (do not enter uniess you want MTT to send all correspondence via email): 

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

First Name: 

M.: 

Last Name: 

William 

E 

Delzer 

Firm Name (if any): 

William E. Delzer, PLC 

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

8332 Office Park Drive, Suite B 

City or Town: 

State: 

ZIP Code: 

Grand Blanc 

MI 

148439 

Telephone Number; 

Fax Number: 

8106031000 

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

wdelzer@delzerlegal.éom 

Section 3: Subject Property Information 

Does the subject property have

Page 5

S

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

Gary A Smith,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003810

Township Of Grand Blanc,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 279. Respondent must file an answer 

within 14 days of the entry of this Order. Small Claims answer forms can be found on 

our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

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

above, within 14 days of the entry of this Order.i 

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

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

By:_______________________________

Entered: December 2, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003810

Page 2 of 6

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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

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

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

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

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

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

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 219(5)

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Gary A Smith,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003810

Township Of Grand Blanc,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 279. Respondent must file an answer 

within 14 days of the entry of this Order. Small Claims answer forms can be found on

Page 4

MTT

Page 5

S

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

Page 1

MICHIGAN TAX TRIBUNAL 

rs oF MicticaN 

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) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in defauit. 

Section 1: Petitioner’s Contact Information 

First Name 

M.. 

Last Name/Company Name 

Gary 

A 

Smith 

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

6409 Wailea Court 

City or Town 

State 

ZIP Code 

Grand Blanc 

Ml 

148439 

Telephone Number 

Fax Number 

810-287-5728 

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

gsmith114@sbcglobal.net 

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

First Name 

M.L 

Last Name 

Gary 

A 

Smith 

Firm Name (if any) 

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

6409 Wailea Court 

City or Town 

State 

ZIP Code 

Grand Blanc 

MI 

148439 

Telephone Number 

Fax Number 

810-287-5728 

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

gsmith114@sbcglobal.net 

Section 3: Subject Property Information 

How many 

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

parcels are you 

Yes* 

No**

Page 2

= 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that apply) 

{J True Cash and Taxable Value 

J Poverty Exemption 

Taxable Value Only (calculation) 

{J Disabled Veterans Exemption 

[J uncapping of Taxable Value 

{J Eligible Manufacturing Personal Property (ESA) 

{TJ Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

We recieved this new property assessment in January 2024. The Township is claiming 

that our home is valued at $414,800. We purchased this home with appraisal in 

January 2023 for $360,000. The homes that have sold in this neighborhood with a 

similar size are all selling for between $350,000 and $370,000. A home the next street 

over with 1000 more square feet and a walkout basement sold for $407,000 last 

month-two months after the new assessment. There are no homes in this 

neighborhood with our square footage selling for what we have been assessed. 

| 

supplied the Board of Review examples of 5 homes in our neighborhood that have sold 

in the last year in that were in that $350,000-$370,000 range plus our own detailed 

appraisal from our home sale, yet the Board of Review stated there was "no supporting 

data”. 

| beleive that the Township has overreached and is trying to take advantage of 

this property being uncapped. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

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

[J No 

If Yes, chack which BOR you

Page 3

S

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

Gary A Smith,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003810

Township Of Grand Blanc,

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 279. 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: October 16, 2024

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 provide 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

Gary A Smith,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003810

Township Of Grand Blanc,

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 279. 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: October 16, 2024

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

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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MICHIGAN TAX TRIBUNAL 

rs oF MicticaN 

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) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in defauit. 

Section 1: Petitioner’s Contact Information 

First Name 

M.. 

Last Name/Company Name 

Gary 

A 

Smith 

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

6409 Wailea Court 

City or Town 

State 

ZIP Code 

Grand Blanc 

Ml 

148439 

Telephone Number 

Fax Number 

810-287-5728 

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

gsmith114@sbcglobal.net 

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

First Name 

M.L 

Last Name 

Gary 

A 

Smith 

Firm Name (if any) 

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

6409 Wailea Court 

City or Town 

State 

ZIP Code 

Grand Blanc 

MI 

148439 

Telephone Number 

Fax Number 

810-287-5728 

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

gsmith114@sbcglobal.net 

Section 3: Subject Property Information 

How many 

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

parcels are you 

Yes* 

No**

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= 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that apply) 

{J True Cash and Taxable Value 

J Poverty Exemption 

Taxable Value Only (calculation) 

{J Disabled Veterans Exemption 

[J uncapping of Taxable Value 

{J Eligible Manufacturing Personal Property (ESA) 

{TJ Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

We recieved this new property assessment in January 2024. The Township is claiming 

that our home is valued at $414,800. We purchased this home with appraisal in 

January 2023 for $360,000. The homes that have sold in this neighborhood with a 

similar size are all selling for between $350,000 and $370,000. A home the next street 

over with 1000 more square feet and a walkout basement sold for $407,000 last 

month-two months after the new assessment. There are no homes in this 

neighborhood with our square footage selling for what we have been assessed. 

| 

supplied the Board of Review examples of 5 homes in our neighborhood that have sold 

in the last year in that were in that $350,000-$370,000 range plus our own detailed 

appraisal from our home sale, yet the Board of Review stated there was "no supporting 

data”. 

| beleive that the Township has overreached and is trying to take advantage of 

this property being uncapped. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

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

[J No 

If Yes, chack which BOR you

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S

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.