Record Finder / 26-002284-TT
Michigan

Gary L Smith Petitioner V Township Of Spring Lake Respondent

Petitioner
Gary L Smith
Respondent
Township Of Spring Lake

Case overview

Docket number
26-002284-TT
Status
Ready Schedule
CaseType
SC Property
Division
Small Claims Division
County
Ottawa
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
10Notice of FilingNot recordedNot recorded08/25/2026Not recordedDownload
9Order Setting Aside P DefaultNot recordedNot recorded08/24/2026Not recordedDownload
8Response to Order - PetitionPET406/23/2026Not recordedDownload
7Answer was receivedRESPNot recorded06/29/2026Not recordedDownload
6Evidence was received.Not recordedNot recorded06/29/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
5Amended AnswerNot recordedNot recorded06/29/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
4Order of Default of PetitionerNot recordedNot recorded06/11/2026Not recordedDownload
3Petition has been verifiedPET106/11/2026Not recordedDownload
2Notice of Docket Number SCNot recordedNot recorded06/11/2026Not recordedDownload
1A petition was received.PETNot recorded05/09/2026$0.00Download

Documents

SC-Notice_of_Filing_of_Answer.2026-08-25_11-49-10.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 L Smith,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002284

Township Of Spring Lake,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 26-002284

Page 2 of 4

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

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

Gary L Smith

15100 Hickory St

Spring Lake , MI 49456

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 L Smith,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002284

Township Of Spring Lake,

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

Page 5

M

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Order_Setting_Aside_P_Default.2026-08-24_11-49-42.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 L Smith, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002284

Township Of Spring Lake,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on June 11, 2026, 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: /s/ Patricia L. Halm

Entered: August 24, 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

Gary L Smith

15100 Hickory St

Spring Lake , MI 49456

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 L Smith, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002284

Township Of Spring Lake,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on June 11, 2026, 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: /s/ Patricia L. Halm

Entered: August 24, 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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Page 1

RECEIVED 

JUN 25 2006 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Gary L Smith, 

) 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

\ 

MTT Docket No. 26-002284 

Township Of Spring Lake, 

. 

Respondent. 

ORDER OF DEFAULT 

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. 

As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Therefore, 

IT IS ORDERED that Petitioner 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. 

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: Gateein A . Hab 

Entered: June 11, 2026 

Patricia L. Halm, Tribunal Chair 

PROOF OF SERVICE 

| 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

03/23/2026 09:51 AM 

2026 BOARD OF REVIEW DECISION 

FROM 

SPRING LAKE TOWNSHIP 

ASSESSING DEPARTMENT 

101 S BUCHANAN ST 

SPRING LAKE MI 49456-2099 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.) 

70-03-01-300-046 

15100 HICKORY ST 

yr 

RRL A TRUST 

PART OF SW 1/4 COM § 89D 05M 18S E 484.39 FT FROM W 

SPRIN ar Ah M1 49456 

1/4 COR, TH S 89D 05M 18S E 66 FT, 

$ 0D 07M 17S W 360 FT, S 

89D OSM 18S E 273.53 FT, TH S 0D 17M 36S W 960 FT, N 89D 

05M 18S W 336.65 FT, TH N 0D 07M 17S E 1320 FT TO BEG. 

SEC 

1 TSNRI6W 7.94NA 

- 

THIS PROPERTY 

IS CLASSIFIED 

401 (RESIDENTIAL-IMPROVED) 

JR 

— 

[ER 

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. 

The Board has completed their review of parcel number 70-03-01-300-046 

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

Board of Review Comments 

MR SMITH DID NOT AGREE WITH THE TAX ASSESSMENT, SAYS THAT 75% OF PROPERTY IS CONSIDERED WETLAND, NO FINISHED BASEMENT 

OR WALK-OUT FROM BASEMENT.BOARD LOWERED ASSESSMENT TO $350,000 

2026 ORIGINAL ASSESSED VALUE 

457,100 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

350,000 

| 

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

2026 ORIGINAL TAXABLE VALUE 

344,319 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

344,319 

2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

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

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

Page 3

Mr. Gary Lee Smith 

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| 

GRAND RAPIDS Mi 493 

Spring Lake, MI 49456 

oe 

: 

23.3UN 2026 PMS 

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Pickin dos dyiturel 

Gil 

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TO Tzay 20232 

| 

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-002284

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Spring Lake (OTTAWA)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Heather

M.I. 

Last Name

Singleton

Firm Name (if any)

Spring Lake Township

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

101 S buchanan St

City or Town

spring lake

State

Michigan

ZIP Code

49445

Telephone Number

6165023416

E-mail Address

hsingleton@springlaketwp.org

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

N/A 

Does the subject property have a principal residence exemption of 50% or more?

Yes

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

The assessed value of the prperty was reduced from 457,100 to 350,000 at the March Board of Review. The house was built in 2013 and Petitioner has owned the 

property since 2013

 

Jurisdictional Issues:

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

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

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

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

If yes, please cite the Board’s authority?

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

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Valuation Information:

Parcel Identification Number:

70-03-01-300-046

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

350000

Current Taxable Value as established by the Board of Review:

344319

What do you believe is the fair market value?

700000

What do you believe is the taxable value?

344319

 

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

Respondent’s Signature: 

/s/ Heather Singleton

Attorney or Authorized Agent’s Signature:

/s/

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record card for 15100 Hickory St.pdfRead complete document text →
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Page 1

Parcel Number: 

70-03-01-300-046 

Jurisdiction: 

SPRING LAKE TOWNSHIP 

County: 

OTTAWA 

Printed on 

06/29/2026 

Grantor 

) 

|Grantee 

Sale 

Sale 

Inst. 

|Terms 

of 

Sale 

Liber 

Verified 

“'Prent. 

| 

Price 

Date 

Type 

| 

|& 

Page 

By 

Trans. 

SMITH GARY L-JORRI A 

SMITH GARY L-JORRI A TRUS 

0/ 

07/28/2017 

|wD 

21-NOT USED/OTHER 

2017-0028618 

|DEED 

0.0 

SIBLEY ARTHUR R 

SMITH GARY L-JORRIL 

© 

75,000 

03/29/2013 

WD 

| 03-ARM'S LENGTH 

2013/0018687 

PROPERTY TRANSFER | 100.0 

[SIBLEY JOELLEN 

|SIBLEY ARTHUR R 

0 

12/18/2006 

OTH 

|21-NOT USED/OTHER 

5392/714 

 |OTHER 

oo 

STECKLER RODGER 

SIBLEY ARTHUR R-JOELLEN 

45,000 

04/09/1998 

(WD 

03-ARM'S LENGTH 

2381/970 

[PROPERTY TRANSFER | 100.0 

Property Address 

’ 

Class: 

RESIDENTIAL-IMPRO |Zoning: 

R-2 

[Building Permit (s) 

Date 

[Number 

[status 

h 

15100 HICKORY 

ST 

- 

School: SPRING LAKE PUBLIC SCH DIST 

MECHANICAL 

| 10/31/2013 

|PME13-224 

COMP PRESE 

BN 

|P.R.E. 

100% 04/11/2014 

) 

ELECTRICAL 

| 

"10/18/2013 

|PEL13-162 

[comp PRESE 

ounesls Wane/Rdiness 

] 

Map: 

[PLUMBING 

i 

| 07/12/2013 

|PPL13-055 

COMP PRESE 

ps ony ont Sr EROST 

2027 Est TCV 916,273 TCV/TFA: 243.04 SINGLE FAMILY DWELLING 

- N 

| 06/12/2013 

|PBD13-135 

COMP PRESE 

SPRING 

LAKE 

MI 

49456 

X 

Improved 

| 

Vacant 

Land Value Estimates 

for Land Table 0101.0101=SEC 

01 

NE 

1/4s81/4 

SW/4 

OFF LK 

- 

Public 

* 

Factors 

* 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

’ 

— 

Dirt Road 

| AVERAGE 

7.940 Acres 14,809 

70 

LOW LANDS 

82,309 

Tax Rescription 

] 

) 

Gravel Road 

| 

7.94 Total Acres 

Total Est. 

Land Value 

= 

82,309 

PART OF SW 1/4 COM 

S 89D 05M 185 

E 484.39 

|x 

paved Road 

- 

— 

— 

|FT FROM W 

1/4 COR, 

TH 

S 89D 05M 18S 

E 

66 

Storm Sewer 

FT, 

S 

OD 07M 17S 

W 360 

FT, 

S 89D 05M 185 

| 

|gigeuailk 

E 273.53 

FT, 

TH 

S 

0D 17M 365 W 960 

FT, 

N 

|y 

|parer 

89D 05M 18S W 336.65 

FT, 

TH N OD 07M 178 

Sewer 

E 1320 

FT TO BEG. SEC 1 T8N R16W 7.94NA 

 |y 

|gmlectric 

|Comments/Influences 

X 

|Gas 

|Split/Comb. 

on 05/13/1998 completed 

/ 

Curb 

\/ 

Denise 

98SC021 

: 

Street Lights 

| 

|Parent Parcel(s): 

70-03-01-300-028; 

Standard Utilities 

| 

IChild 

Parcel(s): 

70-03-01-300-046, 

|Underground Geils 

| 

70-03-01-300-047; 

Topography of 

| 

Site 

| 

[Level 

X 

Rolling 

| Low 

High 

Landscaped 

Swamp 

| 

Wooded 

Pond 

Waterfront 

Ravine 

Wetland 

= 

— 

ror 

- 

. 

» 

a 

[Flood Plain 

Year 

Land 

Building 

Assessed 

Board 

of| 

Tribunal/| 

Taxable 

| 

Value 

Value 

Value] 

Review 

Other 

Value 

Who 

When 

What 

2027 

41,200 

© 

416,900 

458,100 

I 

344,319C 

2H 

A 

4 

chit 

AN 

JAG 04/24/2014 INSPECTED 

2026 

35,300 

421,800 

457,100 

350, 000M] 

344,319C 

The Equalizer. 

Copyright 

(c) 

1999 

- 2009.pw 

08/06/1993 INSPECTED 

(3533 

35,300 

408,800 

444,100 

335, 267C 

Licensed 

To: 

Township 

of Spring 

Lake, 

KBO 12/05/1993 

DATA ENTER 

5 

{County of Ottawa, 

Michigan 

2024 

35,600] 

416,600 

452,200 

325, 187C 

*** 

Information herein deemed reliable 

but 

not guaranteed***

Page 2

Residential Building 

1 

of 

1 

Parcel Number: 

70-03-01-300-046 

Printed 

on 

06/29/2026 

Building 

Type 

(3) 

Roof 

(cont.) 

(11) 

Heating/Cooling 

(15) 

Built-ins 

(15) 

Fireplaces 

(16) 

Porches/Decks | 

(17) 

Garage 

X 

|Single 

Family 

Eavestrough 

X [Gas 

10il 

[Elec. 

Appliance Allow. 

Interior 

1 

Story 

|Area Type 

Year Built: 

2013 

Mobile 

Home 

X Insulation 

Wood 

| 

{Coal 

|Steam 

Cook 

Top 

ed 

2 

Story ["220/cce 

(1 

Story) 

Car Capacity: 

{Town Home 

0 Front Overhan 

- 

a 

1 

Dishwasher 

|2nd/Same 

Stack 

Class: 

B 

|Duplex 

0 Other Oe 

es 

Forced BH w/o Ducts 

Garbage Disposal 

Two Sided 

l44jcce 

(1 story) 

Exterior: 

Siding 

A-Frame 

Forced Air 

w/ 

Ducts 

Bath Heater 

Exterior 

1 

Story 

Brick Ven 

0 

14) 

Interior 

Forced Hot ater 

Vent Fan 

Exterior 

2 Story 

Stone Ven.: 

0 

X 

[Wood 

Frame 

< 

Electric Baseboard 

Hot Tub 

Prefab 

1 Story 

Common Wall: 

1 Wall 

X 

[Drywall 

[Plaster 

Elec. 

Ceil. 

Radiant 

Unvented Hood 

|Prefab 

2 Story 

|Foundation: 

42 

Inch 

Building Style: 

Paneled 

| 

Wood T&G 

aly oa) 

Vented Hood 

Heat Circulator 

Finished 

Yes 

B 

Trim 

& Decoration 

Electric 

Wa 

ea 

| Intercom 

Raised Hearth 

Auto. 

Doors: 

3 

} 

Space Heater 

|Jacuzzi 

Tub 

Wood Stove 

| 

|Mech. 

Doors: 

0 

or Dae ee 

Ex 

|X 

Ord 

Min 

ded Farnace 

Jacuzzi repl.Tub 

1l|Direct-Vented Ga | 

Area: 

1115 

p 

_151ze 

of Closets 

* 

[Fetartaey a 

{oven 

Class: 

B 

-10 

$ 

Good: 

10 

Condition: 

Excellent 

al 

. 

Microwave 

| 

: 

Storage Area: 

0 

[Lg 

[xlord 

| 

[small 

No Heating/Cooling 

Standard Range 

Bffec. 

Age: 

14 

No Conc. 

Floor: 

0 

: 

1 

[Central air 

Self Clean Range 

| Floor Area: 

3,770 

Room List 

Doors 

Solid|X 

|H.C. 

Wood Firnace 

Shida 

[poral 

Base 

New 

: 

es 

de 

Se 

|Bsmnt Garage: 

- 

Total 

Depr Cost: 

’ 

X 

1. 

1 

fl 

0) Pos 

(12) Electric 

Trash Compactor 

| pgtimated T.C.v: 867,951 

Carport Area: 

4 

2nd 

Floor 

pai 

0/Amps Service 

|Security System 

Rook 

Bedrooms 

Ei 

No./Qual. 

of Fixtures 

| Cost Est.

Page 3

Par

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002284

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Evidence

Attachment File Name: record card for 15100 Hickory St

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002284

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Amended Answer

Attachment File Name: SC-Answer-Valuation MTT 26-002284

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. ______________________ 

Section 1: Respondent’s Contact Information 

Unit of Government 

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

City or Town: 

State: 

ZIP Code: 

Telephone Number: 

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

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

First Name: 

M.I.: 

Last Name: 

Firm Name (if any): 

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

City or Town: 

State: 

ZIP Code: 

Telephone Number: 

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

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

If no, list all parcels that are adjoining in separate groupings. Attach a 

separate sheet if necessary. 

Yes 

No 

Not Applicable 

Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue? 

Yes 

No 

26-002284

Spring Lake 

MI

49445





Spring Lake Township

101 S Buchanan St

616 842 1340

hsingleton@springlaketwp.org

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 4: Explain Your Answer to this Appeal 

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 

No 

If yes, check which BOR Petitioner attended: 

March 

July 

December 

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

Yes 

No 

If yes, cite the Board’s authority. 

Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? 

Yes 

If yes, explain 

No 

Is Petitioner appealing from a State Tax Commission Order? 

Yes 

No 

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? 

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

Parcel Number: 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Assessed Value (also known as State Equalized Value) established 

by the Board of Review: 

Taxable Value established by the Board of Review: 

What do you believe is the fair market value (also known as true cash value)? 

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

value by .5) 

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

assessed value) 

Signature *Required 

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ 

The assessed value of the property was reduced from 457,100 to 350,000 at the March 

Board of Review. The house was built in 2013 and Petitioner has owned the property 

since 2013. 













344,319

700,000

Heather M. Singleton

70-03-01-300-046

350,000

344,319

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PAPER FILING INSTRUCTIONS FOR ANSWER TO 

VALUATION/UNCAPPING APPEAL 

Follow these instructions for filing this Small Claims answer form. For questions that are 

not answered by these instructions, please visit the Tribunal’s website at 

www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. 

Mail the completed form to: 

Michigan Tax Tribunal 

611 W. Ottawa St., Lansing, MI 48933 

U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909 

Other Carriers (UPS, FedEx, DHL): 

2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906 

Section 1: Respondent’s Contact Information: If the respondent is a unit of 

government, the “Respondent” is not the assessor, Respondent is the unit of 

government filing the answer to the petition (i.e. city or township). If the respondent is 

not a unit of government, Respondent is the party or parties (i.e., taxpayer) filing the 

answer to the petition. Provide the name, address and daytime phone number for the 

respondent. 

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

Information: If Respondent is a unit of government, Respondent must be represented 

by an attorney or authorized representative (i.e., assessor) to file an answer to the 

petition. If Respondent is not a unit of government (i.e., taxpayer), Respondent does 

not have to be represented by an attorney or authorized representative to file an answer 

to the petition. If Respondent is using an attorney or authorized representative, that 

attorney or authorized representative must provide all information requested in Section 

2 of the Answer

Page 4

ST

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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 L Smith,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002284

Township Of Spring Lake,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner 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: June 11, 2026

Patricia L. Halm, Tribunal Chair

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

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.

Page 2

MTT Docket No. 26-002284

Page 2 of 4

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 225(5)

Page 3

Gary L Smith

15100 Hickory St

Spring Lake , MI 49456

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 L Smith,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002284

Township Of Spring Lake,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner 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.ii 

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: June 11, 2026

Patricia L. Halm, Tribunal Chair

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

ii “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

Page 5

MTT Docket No. 26-002284

Page 2 of 2

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

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Page 1

RECEIVED 

MAY 11 2006 

MI CHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

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

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

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

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

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

default. 

Section 1: Petitioner’s Contact Information 

First Name 

[XN 

Last Name/Company Name 

Gary 

L 

Smith 

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

15100 Hickory St. 

City or Town 

State 

ZIP Code 

Spring Lake 

MI 

49456 

Telephone Number 231 -206-9634 

Email Address (do not enter unless you want MTT to sand all correspondence via email} 

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

First Nama 

ML 

Last Name 

Gary 

L 

Smith 

Firm Name (if any} 

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

15100 Hickory St 

City or Town 

State 

ZIP Code 

Spring lake 

Mi 

49456 

Telephone Number 23 1 -206-9634 

Email Address (do not enter unless you want MTT {o send ali correspondence via email) 

Section 3: Subject Property Information «uss we multipte parcel form for additional, contiguous parcels. 

How many parcels are yau 

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

appealing? 

3 vest 

No* 

**f Nu, you must file separate appeals for each parcel 

Property Address (No., Street) 

15100 Hickory St 

City or Town 

County 

State 

ZIP Code 

Spring Lake 

Otta wa 

Ml 

49456

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNCR 

LANSING 

DIRECTOR 

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

an that appty) 

True Cash and Taxable Value 

Taxable Value Only (calculation) 

{7] Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Based on the sales prices of the homes on either side of this property the property is 

overvalued. The home to the west sold for 460K on 12/21/2022 and is 13.62 acres 4 

bed 3 bath. The home to the east sold for 387K on 4/15/2021 and is 9.34 acres 6 bed 

3.5 bath and has an outbuilding. Our home is on 7.9 acres and is a 3 bed 2.5 bath 

home. We do not have the ability to put up an outbuilding due fo the land being wooded 

wetlands. There also has only been 5 sales in all of spring lake township in the last year 

that have been for equal or more value than what 

| am being valued at that are not 

located on water. 

All of which are between 3615 and 5641 sq ft and amenities like 

outbuildings or pools which we do not have. 

Section 6: Jurisdictional Issues 

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

Yes 

O No 

If Yes, check which BOR you attended: [83 March 

[J July 

L] December 

If No, please chack the applicable reason(s): 

{1 Not required Lo attend 

[] Appealing a purported Clerical Error or Mutual Mistake of Fact 

{if yes, include expianation in Section 5) 

Appealing within 35 days of State Tax Commission Order 

H Appealing within 35 days of receipt of Notice of Uncapping 

Other 

if you chacked “other” above, explain: 

Year(s) under appeal: 2026

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7; Valuation Information *use the multiple parce! form for additional, contiguous parcels. 

Parcel Number: 70-03-0 1 -300-046 

Classification of Property: 

Real 

Personal 

[J {check one) 

Agricultural (7 

Commercial 

(1 

Industrial [J 

Residential 

 Timber-Cutover J 

 Developmentai{] 

Utility 

(J (check one} 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 

350,000 

344,319 

What to you believe is the fair market value (also known as true cash value)? 

500,000 

What do you believe {s the assessed value? (multiply true cash 

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

value by 5) 

250000 

assassed value) 250000 

Fee Information 

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

issua? 

Bi ves 

Ono 

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

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

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

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxabfe Value in dispute will

Page 4

GR

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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 L Smith,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002284

Township Of Spring Lake,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: June 11, 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

Gary L Smith

15100 Hickory St

Spring Lake , MI 49456

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 L Smith,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002284

Township Of Spring Lake,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: June 11, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Read document text excerpt

Page 1

RECEIVED 

MAY 11 2006 

MI CHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

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

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

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

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

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

default. 

Section 1: Petitioner’s Contact Information 

First Name 

[XN 

Last Name/Company Name 

Gary 

L 

Smith 

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

15100 Hickory St. 

City or Town 

State 

ZIP Code 

Spring Lake 

MI 

49456 

Telephone Number 231 -206-9634 

Email Address (do not enter unless you want MTT to sand all correspondence via email} 

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

First Nama 

ML 

Last Name 

Gary 

L 

Smith 

Firm Name (if any} 

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

15100 Hickory St 

City or Town 

State 

ZIP Code 

Spring lake 

Mi 

49456 

Telephone Number 23 1 -206-9634 

Email Address (do not enter unless you want MTT {o send ali correspondence via email) 

Section 3: Subject Property Information «uss we multipte parcel form for additional, contiguous parcels. 

How many parcels are yau 

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

appealing? 

3 vest 

No* 

**f Nu, you must file separate appeals for each parcel 

Property Address (No., Street) 

15100 Hickory St 

City or Town 

County 

State 

ZIP Code 

Spring Lake 

Otta wa 

Ml 

49456

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNCR 

LANSING 

DIRECTOR 

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

an that appty) 

True Cash and Taxable Value 

Taxable Value Only (calculation) 

{7] Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Based on the sales prices of the homes on either side of this property the property is 

overvalued. The home to the west sold for 460K on 12/21/2022 and is 13.62 acres 4 

bed 3 bath. The home to the east sold for 387K on 4/15/2021 and is 9.34 acres 6 bed 

3.5 bath and has an outbuilding. Our home is on 7.9 acres and is a 3 bed 2.5 bath 

home. We do not have the ability to put up an outbuilding due fo the land being wooded 

wetlands. There also has only been 5 sales in all of spring lake township in the last year 

that have been for equal or more value than what 

| am being valued at that are not 

located on water. 

All of which are between 3615 and 5641 sq ft and amenities like 

outbuildings or pools which we do not have. 

Section 6: Jurisdictional Issues 

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

Yes 

O No 

If Yes, check which BOR you attended: [83 March 

[J July 

L] December 

If No, please chack the applicable reason(s): 

{1 Not required Lo attend 

[] Appealing a purported Clerical Error or Mutual Mistake of Fact 

{if yes, include expianation in Section 5) 

Appealing within 35 days of State Tax Commission Order 

H Appealing within 35 days of receipt of Notice of Uncapping 

Other 

if you chacked “other” above, explain: 

Year(s) under appeal: 2026

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7; Valuation Information *use the multiple parce! form for additional, contiguous parcels. 

Parcel Number: 70-03-0 1 -300-046 

Classification of Property: 

Real 

Personal 

[J {check one) 

Agricultural (7 

Commercial 

(1 

Industrial [J 

Residential 

 Timber-Cutover J 

 Developmentai{] 

Utility 

(J (check one} 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 

350,000 

344,319 

What to you believe is the fair market value (also known as true cash value)? 

500,000 

What do you believe {s the assessed value? (multiply true cash 

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

value by 5) 

250000 

assassed value) 250000 

Fee Information 

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

issua? 

Bi ves 

Ono 

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

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

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

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxabfe Value in dispute will

Page 4

GR

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.