Gerald Raymond Petitioner V Township Of Deerfield 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

Gerald Raymond,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000500

Township Of Deerfield,

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. 26-000500

Page 2 of 2

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

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

Gerald Raymond,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000500

Township Of Deerfield,

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

Page 4

MTT

Page 5

S

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

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

06/03/2026 03:07 PM

BOARD OF REVIEW DECISION

NORTH BRANCH, MI 48461

30 E. BURNSIDE ROAD

NATHAN D. HAGER

TOWNSHIP ASSESSOR

“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.”

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

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

2026

100.0000

2026

203,137

"BOARD OF REVIEW" TAXABLE VALUE 

203,137

2026 ORIGINAL TAXABLE VALUE 

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

"BOARD OF REVIEW" ASSESSED VALUE 

2026

224,500

224,500

2026 ORIGINAL ASSESSED VALUE

BOR DENIED APPEAL DUE TO COMPARABLES ALL BEING MUCH OLDER HOMES

Board of Review Comments:

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

44-006-029-016-03

The Board has completed their review of parcel number

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

to compute your assessment and taxable value.

401 (RESIDENTIAL-IMPROVED)

THIS PROPERTY IS CLASSIFIED AS

COLUMBIAVILLE MI 48421

370 MILLER LAKE RD

RAYMOND GERALD P II, TRACI, JAN

SEC 29 T9N R10E PART OF NW 1/4 SEC 29; BEG W 1/4 COR

SEC 29, TH S 89 34 30 E 690.73 FT TO POB; TH N 00 40 41 E

668.34 FT; TH S 89 34 30 E 651.61 FT; TH S 00 40 41 W 668.34

FT; TH N 89 34 30 W 651.61 FT TO POB. SUBJECT TO AND

BURDENED WITH A 37' WIDE EASEMETN FOR INGRESS &

EGRESS AND PUBLIC UTILITIES, DESCRIBED AS THE E 37

FEET THEREOF. CONT 10.0 ACRES. SPLIT FOR 2022 NDH.

496 MILLER LAKE RD

44-006-029-016-03

PROPERTY IDENTIFICATION: (Parcel Code required. Property address

and legal description optional.):

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

FROM

2026

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

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-000500

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Deerfield (LAPEER)

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

Nathan

M.I. 

D

Last Name

Hager

Firm Name (if any)

Lapeer Appraisal, Inc.

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

7469 Clifford Rd

City or Town

Marlette

State

Michigan

ZIP Code

48453-9369

Telephone Number

8106148487

E-mail Address

ndhager@yahoo.com

 

 

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 subject property was assessed in accordance with the law and all STC guidelines. The landowner has steadfastly refused access to the property to the 

assessor, so all subject information is estimated.

 

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:

44-006-029-016-03

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

224500

Current Taxable Value as established by the Board of Review:

203137

What do you believe is the fair market value?

449000

What do you believe is the taxable value?

203137

 

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

Respondent’s Signature: 

/s/ Nahan D. Hager

Attorney or Authorized Agent’s Signature:

/s/

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

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

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Gerald

M.I.

Percy

Last Name/Company Name

Raymond

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

6557 Gleaner Hall Rd

City or Town

North Branch

State

Michigan

ZIP Code

48461

Telephone Number

810-656-0747

Fax Number

E-mail Address

jtraymond@me.com

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

First Name

Gerald

M.I.

Last Name

Raymond

Firm Name (if any)

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

370 Miller Lake Rd

City or Town

Columbiaville

State

Michigan

ZIP Code

48421

Telephone Number

8106560747

Fax Number

E-mail Address 

jtraymond@me.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

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

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

470 Miller Lake Rd

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Columbiaville

Michigan

48421

Taxing Authority (City or Township)

Township Of Deerfield (LAPEER)

County 

Lapeer

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

Assessed and Taxable Value greater than Appraisal

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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

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

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

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

 March  July  December

If No, explain why:

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

Parcel Identification Number: 44-006-029-016-03

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

449000

Current Taxable Value as established by the BOR:

406274

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

380000 

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

190000

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

190000

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

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

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

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

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

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

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

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

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

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

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

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Gerald Raymond

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

Gerald Raymond,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000500

Township Of Deerfield,

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: May 27, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Gerald Raymond,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000500

Township Of Deerfield,

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: May 27, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Gerald Raymond,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000500

Township Of Deerfield,

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: May 27, 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

FHA/VA Case No. 

Form NIV3 - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE

Double J Appraisals, LLC.

Double J Appraisals, LLC.

Double J Appraisals, LLC.

7180 E Court St

Davison, MI 48423-2546

(810) 223-1056

Raymond Gerald P & Traci Janiceii

370 Miller Lake Rd

Columbiaville, MI 48421

5054IND

03/31/2026

5054IND

Raymond Gerald P & Traci Janiceii

Raymond Gerald P & Traci Janiceii

Raymond Gerald P & Traci Janiceii

496 Miller Lake Rd

Columbiaville

Lapeer

MI

48421

See attached addenda.

Appraisal Report

550.00

THANK YOU

Please call if you have any questions 

550.00

550.00

550.00

0

INVOICE

FROM:

Telephone Number:

Fax Number:

TO:

Telephone Number:

Fax Number:

Alternate Number:

E-Mail:

INVOICE NUMBER

DATE

REFERENCE

Internal Order #:

Lender Case #:

Client File #:

Main File # on form:

Other File # on form:

Federal Tax ID:

Employer ID:

Lender:

Client:

Purchaser/Borrower:

Property Address:

City:

County:

State:

Zip:

Legal Description:

$

DESCRIPTION

FEES

AMOUNT

SUBTOTAL

PAYMENTS

AMOUNT

Check #:

Date:

Description:

Check #:

Date:

Description:

Check #:

Date:

Description:

SUBTOTAL

TOTAL DUE

Page 2

FHA/VA Case No. 

Page # 1

Double J Appraisals, LLC.

5054IND

RESIDENTIAL APPRAISAL SUMMARY REPORT

496 Miller Lake Rd

Columbiaville

MI

48421

Lapeer

See attached addenda.

00602901603

2025

4,750.25

included

Raymond Gerald P & Traci Janiceii

Raymond Gerald P & Traci Janiceii

Single Family

0

Deerfield Twp

47664

3320.00

Market value for tax appeal purposes. Tax appeal based on January 1 2025-December 31 2025 sales

Raymond Gerald P & Traci Janiceii

Raymond Gerald P & Traci Janiceii

370 Miller Lake Rd, Columbiaville, MI 48421

Joy Smith

7180 E Court St, Davison, MI 48423-2546

28

685

250

1

200

50

55

5

5

5

Other

30

Conventional, Cash, Rural 

Development and FHA/VA financing are typical for the area. Some seller concessions are typical for the area. The average market time is 0-6 

months according to the Realcomp Board of Realtors Multiple Listing Service .Growth is slow in the area with some new construction. The 

subject is located in Deerfield Township, Deerfield taxing authority, Lakeville Edu District with a Columbiaville mailing address. Boxes above 

are for the entire educational district, not just the township. 

See legal 

10.00 ac

R1

Single Family Residential

Residential Home

Residential Home

Highest and best use is as a Residential home. 

Public System

Private System

Gravel

None

None

None

None

At road grade

Average for area

Rectangular

Appears Adequate

Residential

X

26087C0150E

09/19/2007

Site size is typical for the area with a conforming setback, no apparent adverse easements or encroachments were evident. 

The subject has a private well and septic system which is not uncommon for the subjects area, city water and sewer are not available, not 

considered an adverse condition.

1

Ranch

1

1

Concrete

Vinyl

Metal

Metal

Vinyl

Yes

None

Full

None

Unknown

Unknown

Gas

Yes

Wood/Carpet

Drywall

Wood

Wood

Fiberglass/Ceramic

Wood

0

Concrete

Wood

Wood

None

None

0

4

2

2

Gravel/Con

6

3

2.0

1,620

None

Newer home. 

Form GPRES2 - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE

File No.:

SUBJECT

Property Address:

City:

State:

Zip Code:

County:

Legal Description:

Assessor's Parcel #:

Tax Year:

R.E. Taxes: $

Special Assessments: $

Borrower (if applicable):

Current Owner of Record:

Occupant:

Owner

Tenant

Vacant

Manufactured Housing

Project Type:

PUD

Condominium

Cooperative

Other (describe)

HOA: $

per year

per month

Market Area Name:

Map Reference:

Census Tract:

ASSIGNMENT

The purpose of this appraisal is to develop an opinion of:

Market Value (as defined), or

other type of value (describe)

This report reflects the following value (if not Current, see comments):

Current (the Inspection Date is the Effective Date)

Retrospective

Prospective

Approaches developed for this appraisal:

Sales Comparison Approach

Cost Approach

Income Approach

(See Reconciliation Comments and Scope of Work)

Property Rights Appraised:

Fee Simple

Leasehold

Leased Fee

Other (describe)

Intended Use:

Intended User(s) (by name or type):

Client:

Address:

Appraiser:

Address:

MARKET AREA DESCRIPTION

Location:

Urban

Suburban

Rural

Built up:

Over 75%

25-75%

Under 25%

Growth rate:

Rapid

Stable

Slow

Property values:

Increasing

Stable

Declining

Demand/supply:

Shortage

In Balance

Over Supply

Marketing time:

Under 3 Mos.

3-6 Mos.

Over 6 Mos.

Predominant

Occupancy

Owner

Tenant

Vacant (0-5%)

Vacant (>5%)

One-Unit Housing

PRICE

$(000)

Low

High

Pred

AGE

(yrs)

Present Land Use

One-Unit

%

2-4 Unit

%

Multi-Unit

%

Comm'l

%

%

Change in Land Use

Not Likely

Likely *

In Process *

* To:

Market Area Boundaries, Description, and Market Conditions (including support for the above characteristics and trends):

SITE DESCRIPTION

Dimensions:

Site Area:

Zoning Classification:

Description:

Zoning Compliance:

Legal

Legal nonconforming (grandfathered)

Illegal

No zoning

Are CC&Rs applicable?

Yes

No

Unknown

Have the documents been reviewed?

Yes

No

Ground Rent (if applicable)

$

/

Highest & Best Use as improved:

Present use, or

Other use (explain)

Actual Use as of Effective Date:

Use as appraised in this report:

Summary of Highest & Best Use:

Utilities

Public

Other

Provider/Description

Off-site Improvements

Type

Public

Private

Electricity

Gas

Water

Sanitary Sewer

Storm Sewer

Street

Curb/Gutter

Sidewalk

Street Lights

Alley

Topography

Size

Shape

Drainage

View

Other site elements:

Inside Lot

Corner Lot

Cul de Sac

Underground Utilities

Other (describe)

FEMA Spec'l Flood Hazard Area

Yes

No

FEMA Flood Zone

FEMA Map #

FEMA Map Date

Site Comments:

DESCRIPTION OF THE IMPROVEMENTS

General Description

# of Units

Acc.Unit

# of Stories

Type

Det.

Att.

Design (Style)

Existing

Proposed

Und.Cons.

Actual Age (Yrs.)

Effective Age (Yrs.)

Exterior Description

Foundation

Exterior Walls

Roof Surface

Gutters & Dwnspts.

Window Type

Storm/Screens

Foundation

Slab

Crawl Space

Basement

Sump Pump

Dampness

Settlement

Infestation

Basement

None

Area Sq. Ft.

% Finished

Ceiling

Walls

Floor

Outside

Page 3

FHA/VA Case No. 

Page #

Page 4

FHA/V

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

03/18/2026 

12:01 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

TOWNSHIP ASSESSOR 

NATHAN D. HAGER 

30 E. BURNSIDE ROAD 

NORTH BRANCH, MI 48461 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional): 

44-006-029-016-03 

496 MILLER LAKE RD 

SEC 29 TON R10E PART OF NW 1/4 SEC 29: BEG W 1/4 COR 

TOLER 

ll ES, TAN 

SEC 29. TH S 89 34 30 E 690.73 FT TO POB; TH N 00 40 41 E 

NE 

of 

A 

51. 

og 

Ll 

Ww 

] 

FT: THN 893430 W 651.61 FT TO POB. SUBJECT TO AND 

BURDENED WITH A 37" WIDE EASEMETN FOR INGRESS & 

EGRESS AND PUBLIC UTILITIES. DESCRIBED AS THE E 37 

FEET THEREOF. CONT 10.0 ACRES. SPLIT FOR 2022 NDH. 

THIS PROPERTY IS CLASSIFIED 

401 

(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 44-006-029-016-03 

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

Board of Review Comments 

BOR DENIED APPEAL DUE TO COMPARABLES ALL BEING MUCH OLDER HOMES 

2026 ORIGINAL ASSESSED VALUE 

224,500 

EF 

) 

2026 

"BOARD OF REVIEW" ASSESSED VALUE 

224.500 

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

2026 

ORIGINAL TAXABLE VALUE 

203,137 

Din 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

203,137 

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. htm]

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

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

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Gerald

M.I.

Percy

Last Name/Company Name

Raymond

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

6557 Gleaner Hall Rd

City or Town

North Branch

State

Michigan

ZIP Code

48461

Telephone Number

810-656-0747

Fax Number

E-mail Address

jtraymond@me.com

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

First Name

Gerald

M.I.

Last Name

Raymond

Firm Name (if any)

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

370 Miller Lake Rd

City or Town

Columbiaville

State

Michigan

ZIP Code

48421

Telephone Number

8106560747

Fax Number

E-mail Address 

jtraymond@me.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

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

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

470 Miller Lake Rd

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Columbiaville

Michigan

48421

Taxing Authority (City or Township)

Township Of Deerfield (LAPEER)

County 

Lapeer

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

Assessed and Taxable Value greater than Appraisal

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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

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

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

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

 March  July  December

If No, explain why:

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

Parcel Identification Number: 44-006-029-016-03

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

449000

Current Taxable Value as established by the BOR:

406274

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

380000 

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

190000

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

190000

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

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

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

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

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

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

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

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

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

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

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

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Gerald Raymond

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.