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 # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 10 | Notice of Filing | Not recorded | Not recorded | 08/25/2026 | Not recorded | Download |
| 9 | Order Setting Aside P Default | Not recorded | Not recorded | 08/24/2026 | Not recorded | Download |
| 8 | Response to Order - Petition | PET | 4 | 06/23/2026 | Not recorded | Download |
| 7 | Answer was received | RESP | Not recorded | 06/29/2026 | Not recorded | Download |
| 6 | Evidence was received. | Not recorded | Not recorded | 06/29/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 5 | Amended Answer | Not recorded | Not recorded | 06/29/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Order of Default of Petitioner | Not recorded | Not recorded | 06/11/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 06/11/2026 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 06/11/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/09/2026 | $0.00 | Download |
Documents
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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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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 ~~ = : Be se Bai shanti | GRAND RAPIDS Mi 493 Spring Lake, MI 49456 oe : 23.3UN 2026 PMS L # Pickin dos dyiturel Gil wo: Otfeeda S TO Tzay 20232 | sha Ls $0 i 48909 ATT Lan Penjeosy / ES ESET TEEEE TR RL RT EE er TU LR A
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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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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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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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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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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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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
49456Page 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: 2026Page 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 willPage 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
49456Page 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: 2026Page 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 willPage 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.