Record Finder / 26-000291-TT
Michigan

Gary Booms, Petitioner V Township Of Verona, Respondent

Petitioner
Gary Booms
Respondent
Township Of Verona

Case overview

Docket number
26-000291-TT
Status
Disposed
CaseType
SC Property
Division
Small Claims Division
County
Huron
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
5Order of DismissalNot recordedNot recorded03/25/2026Not recordedDownload
4Petition has been verifiedPET103/25/2026Not recordedDownload
3Notice of Docket Number SCNot recordedNot recorded03/25/2026Not recordedDownload
2Attachments to the Petition were filedNot recordedNot recorded03/13/2026Not recordedDownload
1A petition was received.PETNot recorded03/13/2026Not recordedDownload

Documents

Order_of_Dismissal.2026-03-25_12-03-01.0000.pdfRead complete document text →
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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

Gary Booms, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000291

Township Of Verona,

Respondent.

ORDER OF DISMISSAL

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

Petitioner failed to protest the assessment to Respondent’s March Board of Review, as 

required by MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable 

power to waive or otherwise disregard statutory filing requirements and deadlines, it has 

no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron 

Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal.

Page 2

MTT Docket No. 26-000291

Page 2 of 6

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. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: March 25, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Gary Booms, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000291

Township Of Verona,

Respondent.

ORDER OF DISMISSAL

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

Petitioner failed to protest the assessment to Respondent’s March Board of Review, as 

required by MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable 

power to waive or otherwise disregard statutory filing requirements and deadlines, it has 

no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron 

Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal.

Page 4

MTT Docket No. 26-000291

Page 4 of 6

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.

Page 5

STATE OF MICHIGAN

GRETCHEN

Page 6

MTT

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01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.e45b56c4-dc64-45cb-b6be-6677db291916.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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 default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Gary

M.I.

Last Name/Company Name

Booms

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

1170 N Van Dyke Rd

City or Town

Bad Axe

State

Michigan

ZIP Code

48413

Telephone Number

9892698562

Fax Number

E-mail Address

gary@boomsinc.com

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

First Name

Gary

M.I.

Last Name

Booms

Firm Name (if any)

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

1170 N Van Dyke Rd

City or Town

Bad Axe

State

Michigan

ZIP Code

48413

Telephone Number

989-269-8562

Fax Number

E-mail Address 

gary@boomsinc.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

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

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

1212 N Van Dyke

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Bad Axe

Michigan

48413

Taxing Authority (City or Township)

Township Of Verona (HURON)

County 

Huron

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

I was under the impression I had until March 16, 2026 to appeal in writing because I was not able to make the 2 in-person Board of Review dates/times. The ad in 

the newspaper said March 16, 2026 was the deadline to appeal in writing, but it was suppose to say March 6, 2026. We paid $155,000 for the property, but had 

disconnected the electricity and natural gas prior to December 31, 2025 with intentions of moving a portion of the building and demolishing the remaining portion.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025 and 2026

Did you protest the assessment at a Board of Review (BOR)? No

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

If No, check the applicable reason(s):

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

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

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

Parcel Identification Number: 3227-007-007-00

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

148400

Current Taxable Value as established by the BOR:

148400

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

155000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

77500

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

42000

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:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention 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.

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

If your 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 $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Gary S Booms

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SC_Notice_of_Docket_Number.2026-03-25_11-44-44.0000.pdfRead complete document text →
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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

Gary Booms,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000291

Township Of Verona,

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: March 25, 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

Gary Booms,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000291

Township Of Verona,

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: March 25, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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Verona Twp BOR Ad.pdfRead complete document text →
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Page 1

4 Classifieds 

Huron County VIEW | WEEWo.p 

croup 

Thursday, February 26, 2026 

LEGAL 

NOTICE 

CHANDLER TOWNSHIP 

BOARD OF REVIEW 

Will meet at the township hall, 5004 Filion Road, on 

Monday, March 9, 2026 from 9:00 a.m. to 12:00 Noon 

&1:00 pm. 10 4:00 p.m., Wednesday, March 11, 2026 

from 6:00 p.m. to 9:00 p.m., and on Thursday, March 

12, 2026 from 9:00 a.m. to 12:00 Noon to review the 

assessment roll, hear questions and protests, and to 

equalize the 2026 assessments. 

Tentative ratios and estimated multipliers 

for each class are as follows: 

Class 

Ratio 

Muliplier 

AG 

4629 

108015 

com 

4768 

104866 

IND 

49.95 

100100 

RES 

4605 

108578 

PERS 

50.00 

100000 

The organizational meeting will be Thursday, March 

5, 2026 from 8:00 a.m. tll done. Residents & non- 

residents may protest their assessments by mail. A 

property owner may appoint anyone to be his or her 

agent to the Board of Review: 

Board of Review members: Dale Schuette, Glenn 

Shaw, Jeff Mallory 

Board of Review secretary: Bill Renn 

NOTICE 

MARCH BOARD OF REVIEW 

The Grant Township Board of Review will meet at Grant 

Township Hall, 5039 Rescue Rd., Gagetown, Michigan, 

48735 on: 

Tuesday, March 3, 2026 — 3:30 p.m., 

Organizational Meeting 

Tuesday, March 10, 2026 

2:00 p.m. - 5:00 p.m. & 6:00 p.m. — 9:00 p.m. 

Thursday, March 12, 2026 

9:00 a.m. to Noon & 1:00 p.m. 

- 4:00 p.m. 

The Board of Review is authorized to act upon written 

request from all Grant Township taxpayers who are 

unable to attend the meeting in person concerning their 

current property assessment. 

The tentative ratios and estimated multipliers 

necessary to compute individual State Equalized 

Values are as follows: 

CLASS 

RATIO 

MULTIPLIER 

Agricultural 

44.49 

1.12385 

Commercial 

4632 

107945 

Industrial 

28.79 

1.73671 

Residential 

4789 

104406 

Personal 

50.00 

1.00000 

JANICE BRANDEL. 

TOWNSHIP CLERK 

LAKE TOWNSHIP 

Huron County, Michigan 

NOTICE 

The 2026 Assessment Roll will be turned over to the 

Board of Review on Tuesday, March 3, 2026 at 3:30 

p.m. at the Lake Township Hall, 4988 Kinde Road, 

Caseville, Michigan. 

‘THE 2026 BOARD OF REVIEW OF LAKE TOWNSHIP 

will meet at the Lake Township Hall, 

4988 Kinde Road, Caseville, Michigan, on 

Tuesday, March 10,2026 

9:00 a.m. t0 3:00 p.m. 

& 

Friday, March 13, 2026 

3:00 p.m. to 9:00 p.m. 

For the purpose of reviewing the assessment roll and 

hearing any objections thereto. All appeals by mail 

will be accepted if received by March 13, 2026. 

Tentative Ratio 

Factor 

Agricultural 

46.68 

107112 

Commercial 

4793 

104319 

Industrial 

50.00 

1.00000 

Residential 

45.74 

109314 

Personal 

50.00 

1.00000 

Lisa Clinton, Lake Township Clerk 

City of Harbor Beach 

Notice: March Board of Review 2026 

The City of Harbor Beach Board of Review will meet 

atthe Harbor Beach Gity Hall. Located at 766 State 

Street, Harbor Beach, Michigan. 

‘The Organizational Meeting to view the roll will be on 

March 3rd, 2026, at 5:00 p.m. 

Petitioners will be heard on: 

Wednesday, March 11th, 2026, at 

9:00 a.m. - 12:00 p.m. and 1:00 p.m. - 4:00 p.m. 

Thursday, March 12th, 2026, at 

1:00 p.m. - 4:00 p.m. and 6:00 p.m. - 9:00 p.m. 

Petitions can be submitted via e-mail, mail or in person. 

Al petitions sent via mail or e-mail must be received 

before March 10th, 2026. Post mark not accepted. 

Tentative ratio and multipliers necessary to compute 

individual State Equalized Values (SEV) are as follows: 

Harbor Beach 

Ratio 

Multiplier 

Agricultural: 

44.84 

1.11508 

Commercial: 

48.34 

1.03434 

Industrial: 

48.92 

102208 

Residential: 

4722 

105887 

Personal 

50.00 

1.00000 

Posted in The Huron County View on 2/12/26, 2/19/26 

and 2/26/26. 

Echo Torrez, MCAO - Assessor 

torrezassessing@gmail.com 

989-670-0960 

767 Monroe St. 

Caro, MI 48723 

DWIGHT TOWNSHIP 

Huron County, Michigan 

NOTICE 

The 2026 Assessment Roll will be turned over to the 

Board of Review on Tuesday, March 3, 2026, at 2:00 

PM. at the Dwight Township Hall, 

5082 Clinton St., 

Kinde, Michigan. 

THE 2026 BOARD OF REVIEW 

OF DWIGHT TOWNSHIP 

WILL MEET 

AT THE DWIGHT TOWNSHIP HALL 

5082 Clinton St., Kinde, Michigan on 

MONDAY, MARCH 9, 2026 

3PMto9 PM 

& 

WEDNESDAY, MARCH 11,2026 

9AM103 PM 

For the purpose of reviewing the assessment roll and 

hearing any objections thereto. 

HURON TOWNSHIP 

Huron County, Michigan 

NOTICE 

The 2026 Assessment Roll will be turned over to the 

Board of Review on Tuesday, March 3, 2026, at 4:00 

p.m. at the Huron Township Hall, 7951 Pioneer Dr. 

Port Hope, Michigan. 

‘THE 2026 BOARD OF REVIEW OF 

HURON TOWNSHIP 

WILL MEET AT THE HURON TOWNSHIP HALL 

7951 Pioneer Dr, Port Hope, Michigan on 

MONDAY, MARCH 9, 2026 

9AMto 3PM 

& 

WEDNESDAY, MARCH 11,2026 

3PMto9 PM 

For the purpose of reviewing the assessment roll and 

hearing any objections thereto. 

All appeals by mal will be accepted if received by 

Huron County, Michigan 

NOTICE 

‘The 2026 Assessment Roll will be turned over to the 

Board of Review on Tuesday, March 3, 2026, at 

12:00 p.m. at the Lincoln Township Hall, 

1975 Filion Rd., Filion, Michigan. 

THE 2026 BOARD OF REVIEW OF 

LINCOLN TOWNSHIP 

WILL MEET AT THE LINCOLN TOWNSHIP HALL 

ion, Michigan on 

TUESDAY, MARCH 10,2026 

9AM1o 3PM 

& 

THURSDAY, MARCH 12, 2026 

3PMto9 PM 

For the purpose of reviewing the assessment roll and 

hearing any objections thereto. 

All appeals by mail will be accepted if received by 

March 6, 2026. 

Ratio 

Factor 

Agricultural 

4575 

109290 

Commercial 

4621 

108202 

Industrial 

4508 

108743 

Residential 

48.41 

103284 

Personal 

5000 

10000 

Irvin Kanaski 

Lincoln Township Clerk 

Posted in compliance with Public Act 267 of 1976 

(Open Meetings Act) MCLA 41.72a(2)(3) 

March 6, 2026. 

All appeals by mail will be accepted if received by 

Ratio 

Factor 

March 6, 2026. 

Agricultural 

44.25 

1.12994 

Ratio 

Factor 

‘Commercial 

47.22 

1.05887 

Agricultural 

4.71 

1.11832 

Industrial 

50.00 

1.00000 

Commercial 

4544 

11003 

Residential 

4691 

1.06587 

Industrial 

44.21 

1.13097 

Personal

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.

01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.e45b56c4-dc64-45cb-b6be-6677db291916.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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 default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Gary

M.I.

Last Name/Company Name

Booms

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

1170 N Van Dyke Rd

City or Town

Bad Axe

State

Michigan

ZIP Code

48413

Telephone Number

9892698562

Fax Number

E-mail Address

gary@boomsinc.com

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

First Name

Gary

M.I.

Last Name

Booms

Firm Name (if any)

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

1170 N Van Dyke Rd

City or Town

Bad Axe

State

Michigan

ZIP Code

48413

Telephone Number

989-269-8562

Fax Number

E-mail Address 

gary@boomsinc.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

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

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

1212 N Van Dyke

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Bad Axe

Michigan

48413

Taxing Authority (City or Township)

Township Of Verona (HURON)

County 

Huron

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

I was under the impression I had until March 16, 2026 to appeal in writing because I was not able to make the 2 in-person Board of Review dates/times. The ad in 

the newspaper said March 16, 2026 was the deadline to appeal in writing, but it was suppose to say March 6, 2026. We paid $155,000 for the property, but had 

disconnected the electricity and natural gas prior to December 31, 2025 with intentions of moving a portion of the building and demolishing the remaining portion.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025 and 2026

Did you protest the assessment at a Board of Review (BOR)? No

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

If No, check the applicable reason(s):

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

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

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

Parcel Identification Number: 3227-007-007-00

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

148400

Current Taxable Value as established by the BOR:

148400

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

155000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

77500

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

42000

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:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention 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.

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

If your 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 $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Gary S Booms

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.