Gary D Powell, Petitioner V Township Of Mullett, 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 D Powell, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003963

Township Of Mullett,

Respondent.

ORDER OF DISMISSAL

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

Petitioner is attempting to appeal the classification of the property. However, to dispute 

the property’s classification, Petitioner was required to “notify the assessor and [] protest 

the assigned classification to the March board of review.” Additionally, “[a]n owner . . . 

may appeal the decision of the March board of review by filing a petition with the state 

tax commission not later than June 30 in that tax year.” MCL 211.34c(6). (Emphasis 

added.) As such, the Tribunal is not the proper venue for a classification claim brought 

forward by a property owner. 

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

Page 2

MTT Docket No. 24-003963

Page 2 of 7

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. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 29, 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

Gary D Powell

298 Ranch Road

Indian River , MI 49749

Page 4

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 D Powell, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003963

Township Of Mullett,

Respondent.

ORDER OF DISMISSAL

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

Petitioner is attempting to appeal the classification of the property. However, to dispute 

the property’s classification, Petitioner was required to “notify the assessor and [] protest 

the assigned classification to the March board of review.” Additionally, “[a]n owner . . . 

may appeal the decision of the March board of review by filing a petition with the state 

tax commission not later than June 30 in that tax year.” MCL 211.34c(6). (Emphasis 

added.) As such, the Tribunal is not the proper venue for a classification claim brought 

forward by a property owner. 

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

Page 5

MTT Docket No. 24-003963

Page 5 of 7

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

arguments unless otherwise ordered by the

Page 6

STATE OF

Page 7

MTT Docket No.

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Page 1

RECEIVED 

SEP 1 9 2024 

NAL 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBU 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

document, you may be placed in default. 

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

Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this 

Section 1: Petitioner’s Contact Information 

GARY 

M.. 

1d, 

Last Name/Cempany-Name 

Powell 

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

298 RAve hy Roa 

City or, Town 

IwdlpvRiver 

State 

ML 

ZIP Code 

7749 

Telephone Number 

L3[-445-92 6 

Fax Number 

BE Ne 

eee 

FE Nem 

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

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

First Name 

M.l 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Tranlnfo:4e06 

 PE7H477B-1 

09/06/24 

Chkdi: 

fmt: $25.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Subject Property Information 

Parcel Identification Number: 

[30-02 4-Ypo-00/-02 

How many 

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

parcelsareyou | [] vest 

[J No* 

appealing? 

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

| 

/ 

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

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

[If multiple, list first property’s address] 

Jewell Rd. 

& Pevere svg Rd. 

Taxing Authority (City or Township) 

County 

MUTT Township 

Cheboygan 

Classification of Property: 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

X 

Section 4: Check which of the following 

you are appealing 

[| Principal Residence Exemption 

JS Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

Th eve (IMT M vITiple vses oF The proper Te) \ LT 78 V5ed 73 PASTUre 

4 Baise c pTTe ls Thee ATTEl TraLel The enTive fave. Ther E30 ov Sheets 

Fv The wards *Theve /5 4 

wig Spire ThAT 

(5 VS ed For LMT 100 So 

AquicviTural USe. This is FACT NOT WhaT!> Seev driving by or 

Sameo ves” Opinion 

Section 6: Jurisdictional Issues 

List the tax year(s) denied: 

2024 

Indicate who denied the exemption under appeal: 

Michigan Dept. of Treasury 

July Board of Review 

December Board of Review 

Other

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of 

the filing of this petition. 

Signature “Required 

Petitiongr 

pr sig) 

Repo sentative’s Signature: 

Isl 

or] 

// 

“\

Page 4

5102 (Rev. 01-19) 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF TREASURY %5- 25% 

RACHAEL EUBANKS 

GOVERNOR 

LANSING L4 

STATE TREASURER 

August 21, 2024 

Powell, Gary Dana LIEWPTS 

298 Ranch Road 

Indian River, MI 49749 

Re: Classification Appeal No. 24-005 

Dear Powell, Gary Dana L/IEWPTS: 

At their August 20, 2024 meeting, the State Tax Commission considered and arbitrated your 

2024 property classification appeal based on the petition, the response provided and the staff 

recommendation. The Commission decided and determined that the correct classification for 

parcel 130-024-400-001-02 for the 2024 tax year is Residential Real. The Classification 

Determination Summary is enclosed. 

By way of copy of this letter, the Commission directs the assessing officer to designate the 

classification on the aforementioned property as Residential Real. The Commission also directs 

the assessing officer to cause the same taxable value to be used to calculate property taxes for 

these properties as would have been utilized without a classification appeal, unless the 

Michigan Tax Tribunal has ordered an amended taxable value for the appeal year. 

Finally, based on its decision and determination, the Commission also directs the assessing 

officer to ensure that a new tax bill be issued if additional tax is due and owing or to ensure that 

a refund is made if the taxpayer is so entitled. 

» £)7-373-077L 

A 12% aggrieved by the determination of the State Tax Commission may appeal to the Circuit 

Court within 21 

days, as provided by Michigan Compiled Laws 600.631, as amended. You may 

also request reconsideration of this decision in writing to the Commission within 21 days of the 

date on this letter. You may only seek reconsideration if you provided a response to the original 

request for information regarding this classification appeal and if the reconsideration request 

includes information not previously considered by the Commission in determining the 

classification. 

Sincerely, 

Gogg Laalery/

Page 5

Classification Determination Summary 

File No’s: 

24-005 

Parcel No: 

130-024-400-001-02 

Taxpayer 

Powell, Gary Dana LIEWPTS 

Local Unit: 

Mullett Township 

County: 

Cheboygan County 

Current Classification: 

Residential Real 

Requested Classification: 

Agricultural Real 

The taxpayers’ filing indicated “[tlax classifications are determined by the local assessor on 

the current use of the property. 

| use the property to pasture cattle every year and always 

have since 2008. The entire property has strands of barbed wire that 

| maintain to keep 

cattle in. Has been zoned agricultural not residential since 2008. Property has no electric or 

living space. 

|

Page 6

as

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Page 1

Information submitted

Clayton McGovern

Clayton McGovern

POWELL, GARY DANA L/EWPTS &

POWELL, GARY DANA L/EWPTS &

298 RANCH RD

INDIAN RIVER

MI

49749

MULLETT TOWNSHIP

10/24/2024

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

POWELL, GARY DANA L/EWPTS & 

3 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MAHS Docket No. 

MULLETT TOWNSHIP 

Respondent(s) 

PROOF OF SERVICE 

Clayton McGovern 

states that on 

__10/24/2024 

he/she 

[date of service] 

[Name of person serving/mailing petition] 

served a copy of the _ Information submitted 

relative to the above-captioned matter upon: 

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

POWELL, GARY DANA L/EWPTS ¢ 

298 RANCH RD 

Clos Me Boyer" 

INDIAN RIVER 

MI 

[Signature of person who Is serving/mailing copy] 

49749 

Clayton McGovern 

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

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

611 W. OTTAWA ST « P.O. BOX 30232 « LANSING, MICHIGAN 48909-8195 « 517-335-9760

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 D Powell,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003963

Township Of Mullett,

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. 24-003963

Page 2 of 7

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: October 29, 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

Gary D Powell

298 Ranch Road

Indian River , MI 49749

Page 4

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 D Powell,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003963

Township Of Mullett,

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

Page 5

MTT

Page 6

ST

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Page 1

Petition # 24-04

Respectfully

Teresa Remeur

Joyce Stroman

Ronald Clymer

Denise Tryban

Mullett Township Board of Review

10/24/2024 04:42 AM

CHEBOYGAN, MI 49721

223 S. HURON ST

CLAYTON MCGOVERN, ASSESSOR

MULLETT TOWNSHIP

State Tax Commission

Classification Appeals

P.O.Box 30471

Lansing MI 48909

Property Classification appeals ONLY may be appealed 

to the State Tax Commission:

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

If you disagree with the decision of the Board of Review regarding tentative taxable value, further appeal may be made to the Michigan Tax 

Tribunal, P.O. Box 30232, Lansing, Mi. 48909 by May 31 for Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

Industrial Personal and Utility Personal Property by July 31 for Agricultural Real, Residential Real, Timber - Cut Over Real, and 

Agricultural Personal Property.

Please feel free to contact the assessor at the address listed above or call if you have any questions.

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

2024

0.0000

2024

43,727

"BOARD OF REVIEW" TAXABLE VALUE

43,727

2024 ORIGINAL TAXABLE VALUE

(If the above amounts are the same, no revisions have occured)

"BOARD OF REVIEW" ASSESSED VALUE

2024

63,500

63,500

2024 ORIGINAL ASSESSED VALUE

CLASSIFICATION TO AGRICULTURE IMPROVED IS DENIED AS THE PROPERTY DID NOT MET THE REQUIREMENTS OF THE CLASS FOR 2024

Board of Review Decision:

They have made the following determination based on the information you supplied.

130-024-400-001-02

The Board has completed their review of parcel number 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

401 (RESIDENTIAL-IMPROVED)

THIS PROPERTY IS CLASSIFIED 

INDIAN RIVER MI 49749

298 RANCH RD

DANA POWELL, JTWFRS

MARLENE SUSAN POWELL & BRAD

POWELL, GARY DANA L/EWPTS &

130-024-400-001-02

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.):

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL:

FROM

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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 ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003963

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Mullett (CHEBOYGAN)

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

Clayton

M.I.

M

Last Name

McGovern

Firm Name (if any)

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

223 S Huron St

City or Town

Cheboygan

State

Michigan

ZIP Code

49721

Telephone Number

231-627-5783

Fax Number

231-625-2213

E-mail Address

claym1952@gmail.com

Section 3: Subject Property Information

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

No

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

This property was appealed to the state Tax Commission as a classification appeal. The STC determined that the properties highest and best use was residential real. 

The next appeal is to the circuit court not the Michigan Tax Tribunal with in 21 days of the determination. 

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)? 

If yes, check which BOR Petitioner attended: 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? *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?

MI

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 APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Real

Residential

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

130-024-400-001-02

Classification of Property:

Real 

Residential

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

63500

Current Taxable Value as established by the BOR:

43727

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

127000

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

63500

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

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Clayton M McGovern

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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 D Powell,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003963

Township Of Mullett,

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 23, 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

Gary D Powell

298 Ranch Road

Indian River , MI 49749

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 D Powell,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003963

Township Of Mullett,

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 23, 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

RECEIVED 

SEP 1 9 2024 

NAL 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBU 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

document, you may be placed in default. 

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

Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this 

Section 1: Petitioner’s Contact Information 

GARY 

M.. 

1d, 

Last Name/Cempany-Name 

Powell 

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

298 RAve hy Roa 

City or, Town 

IwdlpvRiver 

State 

ML 

ZIP Code 

7749 

Telephone Number 

L3[-445-92 6 

Fax Number 

BE Ne 

eee 

FE Nem 

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

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

First Name 

M.l 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Tranlnfo:4e06 

 PE7H477B-1 

09/06/24 

Chkdi: 

fmt: $25.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Subject Property Information 

Parcel Identification Number: 

[30-02 4-Ypo-00/-02 

How many 

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

parcelsareyou | [] vest 

[J No* 

appealing? 

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

| 

/ 

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

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

[If multiple, list first property’s address] 

Jewell Rd. 

& Pevere svg Rd. 

Taxing Authority (City or Township) 

County 

MUTT Township 

Cheboygan 

Classification of Property: 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

X 

Section 4: Check which of the following 

you are appealing 

[| Principal Residence Exemption 

JS Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

Th eve (IMT M vITiple vses oF The proper Te) \ LT 78 V5ed 73 PASTUre 

4 Baise c pTTe ls Thee ATTEl TraLel The enTive fave. Ther E30 ov Sheets 

Fv The wards *Theve /5 4 

wig Spire ThAT 

(5 VS ed For LMT 100 So 

AquicviTural USe. This is FACT NOT WhaT!> Seev driving by or 

Sameo ves” Opinion 

Section 6: Jurisdictional Issues 

List the tax year(s) denied: 

2024 

Indicate who denied the exemption under appeal: 

Michigan Dept. of Treasury 

July Board of Review 

December Board of Review 

Other

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of 

the filing of this petition. 

Signature “Required 

Petitiongr 

pr sig) 

Repo sentative’s Signature: 

Isl 

or] 

// 

“\

Page 4

5102 (Rev. 01-19) 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF TREASURY %5- 25% 

RACHAEL EUBANKS 

GOVERNOR 

LANSING L4 

STATE TREASURER 

August 21, 2024 

Powell, Gary Dana LIEWPTS 

298 Ranch Road 

Indian River, MI 49749 

Re: Classification Appeal No. 24-005 

Dear Powell, Gary Dana L/IEWPTS: 

At their August 20, 2024 meeting, the State Tax Commission considered and arbitrated your 

2024 property classification appeal based on the petition, the response provided and the staff 

recommendation. The Commission decided and determined that the correct classification for 

parcel 130-024-400-001-02 for the 2024 tax year is Residential Real. The Classification 

Determination Summary is enclosed. 

By way of copy of this letter, the Commission directs the assessing officer to designate the 

classification on the aforementioned property as Residential Real. The Commission also directs 

the assessing officer to cause the same taxable value to be used to calculate property taxes for 

these properties as would have been utilized without a classification appeal, unless the 

Michigan Tax Tribunal has ordered an amended taxable value for the appeal year. 

Finally, based on its decision and determination, the Commission also directs the assessing 

officer to ensure that a new tax bill be issued if additional tax is due and owing or to ensure that 

a refund is made if the taxpayer is so entitled. 

» £)7-373-077L 

A 12% aggrieved by the determination of the State Tax Commission may appeal to the Circuit 

Court within 21 

days, as provided by Michigan Compiled Laws 600.631, as amended. You may 

also request reconsideration of this decision in writing to the Commission within 21 days of the 

date on this letter. You may only seek reconsideration if you provided a response to the original 

request for information regarding this classification appeal and if the reconsideration request 

includes information not previously considered by the Commission in determining the 

classification. 

Sincerely, 

Gogg Laalery/

Page 5

Classification Determination Summary 

File No’s: 

24-005 

Parcel No: 

130-024-400-001-02 

Taxpayer 

Powell, Gary Dana LIEWPTS 

Local Unit: 

Mullett Township 

County: 

Cheboygan County 

Current Classification: 

Residential Real 

Requested Classification: 

Agricultural Real 

The taxpayers’ filing indicated “[tlax classifications are determined by the local assessor on 

the current use of the property. 

| use the property to pasture cattle every year and always 

have since 2008. The entire property has strands of barbed wire that 

| maintain to keep 

cattle in. Has been zoned agricultural not residential since 2008. Property has no electric or 

living space. 

|

Page 6

as

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.