Gene A Vasquez Petitioner V Township Of Gerrish Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Gene A Vasquez,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002441

Township Of Gerrish,

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. 26-002441

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

Gene A Vasquez

7805 Lang St.

Roscommon , MI 48653

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

Gene A Vasquez,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002441

Township Of Gerrish,

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

Page 5

MTT

Page 6

STAT

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

Page 1

RECEIVED 

JUL 07 202 

MICHIGAN T, AX T] 

: 

STATE OF MICHIGAN 

RIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO, 26002441 

Section 1: Respondent’s Contact Information 

Unit of Government 

Township of Gerrish 

Mailing Address {No., Street, 70. Box or Rural Route): 

2997 E Higgins Lake Dr 

City or Town: 

State: 

ZIP Code: 

Roscommon 

Mi 

48653 

Telephone Number: 989 82 1 

931 3 

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

Assessor@gerrishtownship.org 

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

] 

First Name: 

ML: 

Last Name: 

Julie 

A 

Tatro 

Firm Name (if any): 

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

2997 E Higgins Lake Dr 

City or Town: 

State: 

ZIP Code: 

Roscommon 

MI 

48653 

Telephone Number 089 821 9313 ext. 222 

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

Assessor@gerrishtownship.org 

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. Attacha 

separate sheet if necessary. 

|] Yes 

(m} No 

Not Applicable 

Does the subject property have a Principal Residence Exemption of §0% or more for alt tax years atissue? 

ves 

[1 No

Page 2

STATE OF MICHIGAN 

" GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

MCL 211.27(6)....the purchase price paid in a transfer of ownership is not the presumptive true 

cash value of the property transferred. In determining true cash value of transferred property, an 

assessing officer shall assess that property using the same valuation method used to value all 

other property of that same classification in the assessing jurisdiction. 

The appraisal included with the petition is not a complete copy. On the page labeled Page 3 of 

39, the appraiser indicates that they did analyze the contract for sale for the subject purchase 

transaction. Having a target value before the appraisal is completed indicates a biased report 

and does not give an accurate indication of True Cash Value for Assessment purposes. 

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 

O 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? [Hl] Yes 

[Hl] 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? [7 ves 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[1 Yes 

Mino 

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 muitiple parcel form for additional, contiguous parcels. 

Parcel Number: 75_004-135-009-0000 

Classification of Property: 

~~ Real 

Personal [J (check one) 

Agricultural (1 

Commercial (0 

Industrial (1 

Residential 

Timber-Cutover (1 

~~ Developmental [1 

Utility [1 (check one)

Page 3

06/29/2026 

01:58 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

GERRISH TOWNSHIP 

2997 E HIGGINS LAKE DR 

ROSCOMMON, MI 48653-7718 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

004-135-009-0000 

7805 LANG STREET 

VASQUEZ MICHELLE & VAZQUEZ 

GENE 

3226 BLUEBIRD LN 

1-936 P-1186 (L-654 P-591-92) 243 LOT 9 BIRCH HILL 

COLOMA, MI 49038-8962 

ESTATES 

THIS PROPERTY IS CLASSIFIED 

40! (RESIDENTIAL-IMPROVED) 

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 004-135-009-0000 

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

Board of Review Comments 

ASSESSED AND TAXABLE VALUES DETERMINED TO BE ACCURATE 

[2026 ORIGINAL ASSESSED VALUE 

176,500 

| 

[2026 

“BOARD OF REVIEW" ASSESSED VALUE 

176,500 

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

[2026 ORIGINAL TAXABLE VALUE 

176,500 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

176,500 

[2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

| 

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 fo 

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

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

Page 4

2026-003 

Michlgan Department 

of Treasuiy 

618 (Rev. 

11-12) 

Petition to Board of Review 

L.-4035 

- “This form Is issued under the authority of P.A. 206 of 1893, as amended. Filing Is voluntary, however you may not appeal to the Michigan Tax Tribunal 

or the State Tax Commission unless you first protest to the Board of Review. 

R 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Petltigner's Name (If Other than Owner. Please Print or Type) 

Coene. 

+ Michelle. 

Nasoues 

Micelle 

[agg pez 

Townbtip or City 

. 

[2] 

County 

D 

@exrish 

050 WLIO 

The undersigned protests the assessed value andlor the tentative taxable value andlor the properly classification andlor the qualified 

agricultural properly exemption of the following described property: 

. 

Owner's Name (Please Print or Type) 

Properly Identified {Parcel code required: Property

Page 5

Form

Page 6

Mich

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

Page 1

RECEIVED 

MAY 1 5 2026 

MICHIGAN 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-Property 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 

Mm. 

Last Name/Company Name 

Gene 

A. 

Vasquez 

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

7805 Lang st. 

City or Town 

State 

ZIP Code 

Roscommon 

Mi 

48653 

Telephone Number 269.599.4994 

Email Address {do not enter uniess you want MTT to send all correspondence via email) 

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

1} 

First Name 

M.L 

Last Name 

N/A 

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 alt correspondence via email) 

Section 3: Subject Property Information *use the muttipte parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

1 vest 

[1] nom 

**if No, you must file separate appeals for each parcel 

Property Address {No., Street) 

7805 Lang st. 

City or Town 

County 

. 

State 

ZIP Code

Page 2

LT, 

ey; 

be 

Urn 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check ali that apply) 

True Cash and Taxable Value 

{1 Taxable Vaiue Only (calculation) 

] Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

We purchased this home May 13, 2025, through the open market, with a realtor. 

The bank appraisal is less than the assessed value. 

The current market value based on the banks' appraisal- using local comparisons 

Reflect: 

The cash value $279,000. 

The assessed value at $135,300. 

The taxable value at $135,300. 

Section 6. Jurisdictional Issues 

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

Yes 

[No 

i 

Yes, check which BOR you attended: 

March 

[ll] July 

O December 

if No, please check the applicable reason(s): 

[7] Not required to attend 

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

Appealing within 35 days of State Tax Commission Order 

0 Appealing within 35 days of receipt of Notice of Uncapping 

Other 

if you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the multiple parcel form for additional, contiguous parcets. 

Parcel Number: 72-004-135-009-0000 

Classification of Property: 

Real [1 

Personal [] (check one) 

Agricultural] 

Commercial 

{1 

Industrial J 

Residential 4 

 Timber-Cutover [1 

Developmental 

J 

Utility 

[J (check one) 

Assessed Vatue (also known as State Equalized Value) established | Taxable Value established by the Board of Review: 

by the Board of Review: $1 76,500. 

$176,500. 

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

$270,000. 

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

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

value by .5) 

$135,300. 

assessed value) $135,300 

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 

issue? 

Yes 

] No 

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

i the property does not have a Principal Residence Exemption 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 Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parcei with the highest State Equalized Value or Taxable Value in dispute will be used to determine your fiting fee, plus $25.00 

will be added for each additional parce! being appealed, not to exceed a total filing fee of $1,000.00 

if your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$126.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

if the property is 

NOT residential property {see MCL 206.762) and 

the State Equalized Value or Taxable Value in contention is: 

Fifing Fee is: 

$100,000.00 and under 

$250,00 

* Plus $25.00 for each additional parcel, as indicated above. 

If the property is 

NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Clatms. Therefore, an Entire Tribunal petition must be filed. 

Signature *required 

Petitionenar Attorney/Authorized Representative’s Signature: 

ZONA 

eA 

¥ 

Isl

Page 4

—y 

2026 BOARD OF REVIEW DECISION 

03/23/2026 

01:35 

PM 

FROM 

GERRISH TOWNSHIP 

2997 E HIGGINS LAKE DR 

ROSCOMMON, MI 48653-7718 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optionat.): 

004-135-009-0000 

7805 LANG STREET 

VASQUEZ MICHELLE & VAZQUEZ 

GENE 

3226 BLUEBIRD LN 

1-936 P-1186 (L-654 P-591-92) 243 LOT 9 BIRCH HILL 

COLOMA, MI 49038-8962 

ESTATES 

THIS PROPERTY IS CLASSIFIED 

401 (RESIDENTIAL-IMPROVED) 

Thank you for attending this

Page 5

2

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Gene A Vasquez,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002441

Township Of Gerrish,

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 25, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

Gene A Vasquez

7805 Lang St.

Roscommon , MI 48653

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

Gene A Vasquez,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002441

Township Of Gerrish,

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 25, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 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

Gene A Vasquez,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002441

Township Of Gerrish,

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 25, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

RECEIVED 

MAY 1 5 2026 

MICHIGAN 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-Property 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 

Mm. 

Last Name/Company Name 

Gene 

A. 

Vasquez 

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

7805 Lang st. 

City or Town 

State 

ZIP Code 

Roscommon 

Mi 

48653 

Telephone Number 269.599.4994 

Email Address {do not enter uniess you want MTT to send all correspondence via email) 

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

1} 

First Name 

M.L 

Last Name 

N/A 

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 alt correspondence via email) 

Section 3: Subject Property Information *use the muttipte parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

1 vest 

[1] nom 

**if No, you must file separate appeals for each parcel 

Property Address {No., Street) 

7805 Lang st. 

City or Town 

County 

. 

State 

ZIP Code

Page 2

LT, 

ey; 

be 

Urn 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check ali that apply) 

True Cash and Taxable Value 

{1 Taxable Vaiue Only (calculation) 

] Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

We purchased this home May 13, 2025, through the open market, with a realtor. 

The bank appraisal is less than the assessed value. 

The current market value based on the banks' appraisal- using local comparisons 

Reflect: 

The cash value $279,000. 

The assessed value at $135,300. 

The taxable value at $135,300. 

Section 6. Jurisdictional Issues 

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

Yes 

[No 

i 

Yes, check which BOR you attended: 

March 

[ll] July 

O December 

if No, please check the applicable reason(s): 

[7] Not required to attend 

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

Appealing within 35 days of State Tax Commission Order 

0 Appealing within 35 days of receipt of Notice of Uncapping 

Other 

if you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the multiple parcel form for additional, contiguous parcets. 

Parcel Number: 72-004-135-009-0000 

Classification of Property: 

Real [1 

Personal [] (check one) 

Agricultural] 

Commercial 

{1 

Industrial J 

Residential 4 

 Timber-Cutover [1 

Developmental 

J 

Utility 

[J (check one) 

Assessed Vatue (also known as State Equalized Value) established | Taxable Value established by the Board of Review: 

by the Board of Review: $1 76,500. 

$176,500. 

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

$270,000. 

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

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

value by .5) 

$135,300. 

assessed value) $135,300 

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 

issue? 

Yes 

] No 

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

i the property does not have a Principal Residence Exemption 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 Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parcei with the highest State Equalized Value or Taxable Value in dispute will be used to determine your fiting fee, plus $25.00 

will be added for each additional parce! being appealed, not to exceed a total filing fee of $1,000.00 

if your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$126.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

if the property is 

NOT residential property {see MCL 206.762) and 

the State Equalized Value or Taxable Value in contention is: 

Fifing Fee is: 

$100,000.00 and under 

$250,00 

* Plus $25.00 for each additional parcel, as indicated above. 

If the property is 

NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Clatms. Therefore, an Entire Tribunal petition must be filed. 

Signature *required 

Petitionenar Attorney/Authorized Representative’s Signature: 

ZONA 

eA 

¥ 

Isl

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2026 BOARD OF REVIEW DECISION 

03/23/2026 

01:35 

PM 

FROM 

GERRISH TOWNSHIP 

2997 E HIGGINS LAKE DR 

ROSCOMMON, MI 48653-7718 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optionat.): 

004-135-009-0000 

7805 LANG STREET 

VASQUEZ MICHELLE & VAZQUEZ 

GENE 

3226 BLUEBIRD LN 

1-936 P-1186 (L-654 P-591-92) 243 LOT 9 BIRCH HILL 

COLOMA, MI 49038-8962 

ESTATES 

THIS PROPERTY IS CLASSIFIED 

401 (RESIDENTIAL-IMPROVED) 

Thank you for attending this

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