Gordon Dw Cook, Petitioner V Township Of Grand Blanc, Respondent

Page 1

C BLOCK LAND VALUE

Parcel Number

Street Address

Sale Date

Sale Price

Instr.

Terms of Sale

Adj. Sale $

Asd. when Sold Asd/Adj. Sale Cur. Appraisal Land Residual Est. Land Value Effec. Front Depth

Net Acres

Total Acres Dollars/FF

12-28-551-008

3100 POLLOCK RD

04/06/2022

$168,000 WD

03-ARM'S LENGTH

$168,000

$68,100

40.54

$192,724

$18,857

$43,581

100.0

199.9

0.46

0.46

$189

12-33-526-001

10195 HALSEY RD

11/01/2023

$156,600 WD

03-ARM'S LENGTH

$156,600

$77,500

49.49

$223,652

$6,152

$73,204

120.0

280.0

0.77

0.77

$51

12-20-300-013

2079 E COOK RD

09/06/2022

$189,900 WD

03-ARM'S LENGTH

$189,900

$60,100

31.65

$216,828

$52,258

$79,186

137.5

214.0

0.83

0.83

$380

12-30-100-033

9076 GRAYTRAX RD

06/02/2023

$442,000 WD

03-ARM'S LENGTH

$442,000

$158,700

35.90

$527,064

$2,097

$87,161

100.0

350.0

0.92

0.92

$21

12-24-300-003

6018 MCCANDLISH RD

10/20/2023

$205,000 WD

03-ARM'S LENGTH

$205,000

$81,900

39.95

$205,315

$92,068

$92,383

132.0

271.0

0.97

0.97

$697

12-28-200-004

3391 POLLOCK RD

10/21/2022

$200,000 WD

03-ARM'S LENGTH

$200,000

$83,200

41.60

$230,139

$64,713

$94,852

100.0

385.0

1.00

1.00

$647

12-33-300-026

3161 RAY RD

08/16/2022

$428,999 WD

03-ARM'S LENGTH

$428,999

$119,100

27.76

$418,772

$105,174

$94,947

150.2

240.0

1.00

1.00

$700

12-27-400-008

9385 RUBY ST

11/22/2023

$277,777 WD

03-ARM'S LENGTH

$277,777

$108,600

39.10

$298,267

$77,530

$98,020

150.0

297.0

1.14

1.14

$517

12-30-100-005

1250 E COOK RD

09/11/2023

$285,000 WD

03-ARM'S LENGTH

$285,000

$124,100

43.54

$310,866

$74,846

$100,712

145.0

231.0

1.26

1.26

$516

12-32-400-033

10493 MCWAIN RD

08/17/2022

$287,000 WD

03-ARM'S LENGTH

$287,000

$101,100

35.23

$315,772

$66,435

$95,207

192.0

373.0

1.79

1.79

$346

12-26-100-022

9200 S SAGINAW ST

10/11/2022

$585,000 WD

03-ARM'S LENGTH

$585,000

$188,700

32.26

$590,033

$87,824

$92,857

284.0

224.0

1.85

1.85

$309

12-22-100-037

4215 MCCANDLISH RD

07/21/2023

$315,000 WD

03-ARM'S LENGTH

$315,000

$139,100

44.16

$306,232

$97,303

$88,535

214.0

350.0

1.97

1.97

$455

12-27-200-003

4512 E COOK RD

10/27/2023

$275,000 WD

03-ARM'S LENGTH

$275,000

$135,100

49.13

$281,238

$78,992

$85,230

180.0

476.0

2.22

2.22

$439

12-27-400-022

4421 E BALDWIN RD

08/07/2023

$203,000 WD

03-ARM'S LENGTH

$203,000

$83,000

40.89

$206,015

$79,698

$82,713

165.0

478.0

2.50

2.50

$483

12-29-200-010

9119 MCWAIN RD

05/19/2022

$325,000 WD

03-ARM'S LENGTH

$325,000

$118,700

36.52

$294,280

$117,952

$87,232

200.0

386.0

2.88

2.88

$590

12-25-300-007

6109 E BALDWIN RD

12/08/2022

$127,500 WD

03-ARM'S LENGTH

$127,500

$53,500

41.96

$182,131

$34,033

$88,664

245.0

305.0

3.02

3.02

$139

12-25-300-007

6109 E BALDWIN RD

08/10/2022

$110,000 WD

03-ARM'S LENGTH

$110,000

$53,500

48.64

$182,131

$16,533

$88,664

245.0

305.0

3.02

3.02

$67

12-32-400-009

10445 MCWAIN RD

04/09/2022

$215,500 WD

03-ARM'S LENGTH

$215,500

$112,400

52.16

$267,311

$26,695

$78,506

225.0

337.0

5.36

5.36

$119

12-19-300-004

8335 FENTON RD

05/23/2022

$324,950 WD

03-ARM'S LENGTH

$324,950

$102,200

31.45

$300,634

$109,830

$85,514

165.0

478.0

7.10

7.10

$666

12-22-400-007

4428 MCCANDLISH RD

05/02/2022

$300,000 WD

03-ARM'S LENGTH

$300,000

$100,300

33.43

$281,245

$108,186

$89,431

210.0

365.0

9.41

9.41

$515

12-25-300-005

6041 E BALDWIN RD

10/20/2023

$375,000 WD

03-ARM'S LENGTH

$375,000

$160,100

42.69

$334,136

$131,527

$90,663

327.0

216.0

10.03

10.03

$402

12-29-400-022

2313 E BALDWIN RD

11/21/2022

$400,000 WD

03-ARM'S LENGTH

$400,000

$159,100

39.78

$375,284

$115,567

$90,851

332.0

212.0

10.05

10.05

$348

Totals:

$6,196,226

$6,196,226

$2,388,100

$6,540,069

$1,564,270

$1,908,113

4,118.7

69.53

69.53

Sale. Ratio =>

38.54

Average

Average

Std. Dev. =>

6.50

per FF=>

$380

per Net Acre=>

22,498.09

FINAL CONCLUSION:

131527

10.03

PER FRONT FOOT:

380

$ 

100123

100123

100123 1 ACRE

115567

10.05

PER ACRE:

-91000

-3041

247094

123050

20.08

12305.478 10 ACRES

1

100,123

 

9123

97082 1.5 ACRE

1.5

97,082

 

3041

-3041

26695

5.36

2

94,041

 

94041 2 ACRE

109830

7.1

2.5

91,000

 

-3041

108186

9.41

3

89,591

 

91000

91000

91000 2.5 ACRE

244711

78323

21.87

11189.346 7 ACRES

4

86,774

 

-78323

-1409

5

83,957

 

12677

89591 3 ACRE

78992

2.22

7

78,323

 

1408.555556

-2817

79698

2.5

10

123,050

 

86774 4 ACRE 

117952

2.88

15

166,303

 

-2817

276642

91000

7.6

36400.263 2.5 ACRE

20

209,556

 

83957 5 ACRE

25

252,809

 

-5634

30

296,062

 

123050

78323

78323 7 ACRE

40

382,566

 

-78323

-8448

50

469,070

 

901600

44727

123050

123050 10 ACRE

100

901,600

 

-123050

14909

43253

778550

166303 15 ACRE

43252.7778

43253

209556 20 ACRE

43253

Page 2

252809 25 ACRE

43253

296062 30 ACRE

86504

382566 40 ACRE

86504

469070 50 ACRE

432520

9016

901600 100 ACRE

Page 3

Dollars/Acre Dollars/SqFt Actual Front ECF Area

Liber/Page

Other Parcels in Sale

Land Table

Gravel Paved Inspected Date

Use Code

Class

Rate Group 1

Rate Group 2

Rate Group 3 Site Characteristics Access

$41,083

$0.94

100.00

'C-BLK 202204200031326

2024 C - BLOCK C

0

1 02/11/2023

401

FRONTAGE 7

$7,979

$0.18

120.00

'C-BLK 202311160059097

2024 C - BLOCK C

1

0 08/12/2020

401

FRONTAGE 9

$62,659

$1.44

137.50

'C-BLK 202209120060757

2024 C - BLOCK C

0

1

Page 5

Water Supply Sewer

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

C BLOCK ECF TABLE

Parcel Number

Street Address

Sale Date

Sale Price

Instr.

Terms of Sale

Adj. Sale $

Asd. when Sold Asd/Adj. Sale Cur. Appraisal Land + Yard Bldg. Residual

Cost Man. $

E.C.F. Floor Area

$/Sq.Ft.

ECF Area

12-32-400-033

10493 MCWAIN RD

08/17/2022

$287,000 WD

03-ARM'S LENGTH

$287,000

$101,100

35.23

$315,889

$99,075

$187,925

$231,886

0.810

2,122

$88.56

'C-BLK

12-30-100-005

1250 E COOK RD

09/11/2023

$285,000 WD

03-ARM'S LENGTH

$285,000

$124,100

43.54

$308,714

$109,129

$175,871

$213,459

0.824

1,508

$116.63

'C-BLK

12-27-400-008

9385 RUBY ST

11/22/2023

$277,777 WD

03-ARM'S LENGTH

$277,777

$108,600

39.10

$299,537

$104,538

$173,239

$208,555

0.831

1,766

$98.10

'C-BLK

12-27-200-003

4512 E COOK RD

10/27/2023

$275,000 WD

03-ARM'S LENGTH

$275,000

$135,100

49.13

$288,711

$105,330

$169,670

$196,129

0.865

1,754

$96.73

'C-BLK

12-24-300-003

6018 MCCANDLISH RD

10/20/2023

$205,000 WD

03-ARM'S LENGTH

$205,000

$81,900

39.95

$210,352

$104,807

$100,193

$112,882

0.888

1,595

$62.82

'C-BLK

12-30-100-002

1180 E COOK RD

05/11/2023

$302,500 WD

03-ARM'S LENGTH

$302,500

$117,000

38.68

$310,574

$111,114

$191,386

$213,326

0.897

1,815

$105.45

'C-BLK

12-22-400-007

4428 MCCANDLISH RD

05/02/2022

$300,000 WD

03-ARM'S LENGTH

$300,000

$100,300

33.43

$306,083

$120,095

$179,905

$198,917

0.904

1,368

$131.51

'C-BLK

12-29-400-022

2313 E BALDWIN RD

11/21/2022

$400,000 WD

03-ARM'S LENGTH

$400,000

$159,100

39.78

$407,890

$150,981

$249,019

$274,768

0.906

1,944

$128.10

'C-BLK

12-26-100-022

9200 S SAGINAW ST

10/11/2022

$585,000 WD

03-ARM'S LENGTH

$585,000

$188,700

32.26

$592,123

$135,203

$449,797

$488,684

0.920

3,080

$146.04

'C-BLK

12-22-100-037

4215 MCCANDLISH RD

07/21/2023

$315,000 WD

03-ARM'S LENGTH

$315,000

$139,100

44.16

$311,951

$112,241

$202,759

$213,593

0.949

2,404

$84.34

'C-BLK

12-25-300-005

6041 E BALDWIN RD

10/20/2023

$375,000 WD

03-ARM'S LENGTH

$375,000

$160,100

42.69

$366,748

$136,006

$238,994

$246,782

0.968

1,692

$141.25

'C-BLK

12-29-200-010

9119 MCWAIN RD

05/19/2022

$325,000 WD

03-ARM'S LENGTH

$325,000

$118,700

36.52

$296,974

$100,913

$224,087

$209,690

1.069

1,847

$121.32

'C-BLK

12-19-300-004

8335 FENTON RD

05/23/2022

$324,950 WD

03-ARM'S LENGTH

$324,950

$102,200

31.45

$294,934

$88,910

$236,040

$220,346

1.071

1,386

$170.30

'C-BLK

12-27-400-023

4439 E BALDWIN RD

03/24/2023

$275,000 WD

03-ARM'S LENGTH

$275,000

$89,800

32.65

$242,888

$103,764

$171,236

$148,795

1.151

2,149

$79.68

'C-BLK

12-33-300-006

10436 HALSEY RD

04/17/2023

$325,000 WD

03-ARM'S LENGTH

$325,000

$105,500

32.46

$271,959

$88,244

$236,756

$196,486

1.205

1,632

$145.07

'C-BLK

Totals:

$4,857,227

$4,857,227

$1,831,300

$4,825,327

$3,186,877

$3,374,298

$114.39

Sale. Ratio =>

37.70

E.C.F. =>

0.944

Std. Deviation=>

0.120362564

Std. Dev. =>

5.27

Ave. E.C.F. =>

0.951

Ave. Variance=>

#REF!

FINAL CONCLUSION:

0.944

Page 2

Dev. by Mean (%)

Building Style

Use Code

Land Value Appr. by Eq. Appr. Date Other Parcels in Sale

Land Table

Property Class Building Depr. Site Characteristics Access Water Supply Sewer Property Restrictions

8.6733 TRI-LEVEL

$95,324 No

 / / 

2025 C - BLOCK C 401

64

#REF!

RANCH

$98,560 No

 / / 

2025 C - BLOCK C 401

63

83.0663 BI-LEVEL

$99,290 No

 / / 

2025 C - BLOCK C 401

68

86.5094 RANCH

$92,703 No

 / / 

2025 C - BLOCK C 401

54

88.7591 TRI-LEVEL

$97,420 No

 / / 

2025 C - BLOCK C 401

49

30.7798 TWO-STORY

$97,320 No

 / / 

2025 C - BLOCK C 401

60

90.4422 RANCH

$114,269 No

 / / 

2025 C - BLOCK C 401

74

3.8168 TWO-STORY

$123,457 No

 / / 

2025 C - BLOCK C 401

66

92.0425 1AND2 STY COMB

$94,947 No

 / / 

2025 C - BLOCK C 401

62

94.9277 TRI-LEVEL

$94,254 No

 / / 

2025 C - BLOCK C 401

54

96.8442 RANCH

$123,275 No

 / / 

2025 C - BLOCK C 401

64

106.8658 RANCH

$89,926 No

 / / 

2025 C - BLOCK C 401

65

107.1224 RANCH

$79,814 No

 / / 

2025 C - BLOCK C 401

54

115.0818 QUAD-LEVEL

$91,000 No

 / / 

2025 C - BLOCK C 401

57

120.4951 RANCH

$87,337 No

 / / 

2025 C - BLOCK C 401

59

0.6166

Coefficient of Var=>

#REF!

Page 3

Restriction Notes Waterfont View Waterfront Waterfront Name Waterfront Ownership

Waterfront Influences

Bottom Character

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

Grand Blanc Township

10/21/202

611:08 AM

PROPERTY CHARACTERISTICS REPORT

2026 C - BLOCK C

Current

Assessed

Sale

Amount

Bldg

Type

Year

Built

Living

Area

# of 

Beds

# of 

Baths

Parcel Number

Sale Date

Garage

Acreage

$/SqFt

Street Address

12-19-300-017

1125 E COOK RD

04/28/23

395,650

1995

2,114

3

2&

2

1,219

1.534

240,600 

TWO-STORY

$187.16

12-19-556-002

1233 E COOK RD

10/29/24

220,000

1956

1,367

3

1&

1

820

2.239

116,300 

RANCH

$160.94

12-22-100-037

4215 MCCANDLISH RD

07/21/23

315,000

1940

2,404

4

2&

1

1,214

1.965

140,600 

TRI-LEVEL

$131.03

12-24-200-008

8196 S VASSAR RD

05/03/24

475,000

2002

2,045

3

3&

0

696

2.249

346,200 

RANCH

$232.27

12-24-300-003

6018 MCCANDLISH RD

10/20/23

205,000

1962

1,595

3

1&

1

676

0.973

79,200 

TRI-LEVEL

$128.53

12-25-300-005

6041 E BALDWIN RD

10/20/23

375,000

1986

1,692

2

2&

0

2,976

10.026

249,600 

RANCH

$221.63

12-26-100-016

9082 S SAGINAW ST

08/18/23

1,250,000

1953

4,984

3

5&

1

525

7.160

427,600 

TWO-STORY

$250.80

12-27-200-003

4512 E COOK RD

10/27/23

275,000

1974

1,754

3

2&

0

1,188

2.220

133,700 

RANCH

$156.78

12-27-400-008

9385 RUBY RD

11/22/23

277,777

1981

1,766

3

2&

1

528

1.137

121,900 

BI-LEVEL

$157.29

12-27-400-008

9385 RUBY RD

11/25/24

365,000

1981

1,766

3

2&

1

528

1.137

121,900 

BI-LEVEL

$206.68

12-27-400-022

4421 E BALDWIN RD

08/07/23

203,000

1940

1,387

3

1&

2

864

2.500

96,700 

1 1/2 STORY

$146.36

12-28-200-004

3391 POLLOCK RD

08/07/24

239,900

1962

1,352

2

1&

0

416

0.999

86,300 

RANCH

$177.44

12-28-576-002

3453 E BALDWIN RD

10/04/24

125,000

1949

768

0

1&

0

400

0.459

61,800 

RANCH

$162.76

12-29-100-012

2266 E COOK RD

06/18/24

197,000

1947

1,056

2

1&

0

576

0.999

62,400 

RANCH

$186.55

12-29-100-029

9252 HIDDEN OAKS DR

05/02/24

439,000

2017

2,272

4

2&

1

640

0.348

267,600 

TWO-STORY

$193.22

12-29-300-003

2151 E BALDWIN RD

04/14/23

395,000

1978

2,664

3

2&

1

1,466

4.851

271,600 

TWO-STORY

$148.27

12-29-400-025

9479 MCWAIN RD

07/24/24

343,000

1997

1,750

3

2&

0

454

0.798

184,500 

RANCH

$196.00

Count=

17

Sales Study

Page 2

2026 C - BLOCK C

Current

Assessed

Sale

Amount

Bldg

Type

Year

Built

Living

Area

# of 

Beds

# of 

Baths

Parcel Number

Sale Date

Garage

Acreage

$/SqFt

Street Address

12-30-100-002

1180 E COOK RD

05/11/23

302,500

1975

1,815

4

1&

1

462

0.972

127,900 

TWO-STORY

$166.67

12-30-100-005

1250 E COOK RD

09/11/23

285,000

1986

1,508

4

2&

0

1,488

1.257

129,600 

RANCH

$188.99

12-30-100-014

9214 GRAYTRAX RD

12/24/24

380,000

1981

2,268

0

2&

0

720

5.020

226,800 

1AND2 STY C

$167.55

12-30-100-033

9076 GRAYTRAX RD

06/02/23

442,000

1997

2,344

4

3&

1

576

0.918

249,800 

TWO-STORY

$188.57

12-30-200-005

1352 E COOK RD

12/15/23

305,000

1961

1,999

3

2&

0

2,948

5.686

220,200 

QUAD-LEVEL

$152.58

12-30-300-002

9306 GRAYTRAX RD

09/12/24

161,500

1960

1,124

3

1&

0

440

0.954

68,600 

RANCH

$143.68

12-32-100-011

2020 E BALDWIN RD

08/15/24

320,000

1997

1,664

3

2&

0

1,126

2.458

140,000 

RANCH

$192.31

12-32-200-005

2500 E BALDWIN RD

07/18/24

340,000

1900

2,334

5

3&

0

720

5.002

162,000 

TWO-STORY

$145.67

12-32-400-015

10614 HALSEY RD

10/01/24

360,000

1960

1,960

3

2&

0

624

1.000

148,500 

1 3/4 STORY

$183.67

12-32-400-029

10464 MCWAIN RD

10/04/24

480,000

1997

2,502

4

2&

1

624

10.458

311,300 

TWO-STORY

$191.85

12-33-100-010

10166 HALSEY RD

09/13/24

460,000

1890

2,168

4

2&

0

1,376

10.109

289,700 

TWO-STORY

$212.18

12-33-300-004

10404 HALSEY RD

12/10/24

332,000

1974

2,392

3

2&

0

1,104

1.440

149,900 

RANCH

$138.80

12-33-300-006

10436 HALSEY RD

04/17/23

325,000

1978

1,632

2

1&

1

1,084

3.800

145,500 

RANCH

$199.14

12-33-526-001

10195 HALSEY RD

11/01/23

156,600

1965

1,434

3

1&

1

720

0.771

75,200 

RANCH

$109.21

12-34-300-012

10451 N HOLLY RD

11/20/24

246,000

1941

1,256

3

2&

0

396

9.710

210,200 

RANCH

$195.86

12-36-200-013

10120 S VASSAR RD

06/20/24

252,000

1930

1,956

3

1&

1

900

2.460

110,200 

1 3/4 STORY

$128.83

Count=

33

Sales Study

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

Printed on

10/21/2026

Parcel Number:

12-24-100-002

Jurisdiction:

GRAND BLANC TOWNSHIP ASSES

County: Genesee

Grantor

Grantee

Sale

Price 

Sale

Date

Inst.

Type

Terms of Sale

Liber

& Page

Verified

By

Prcnt.

Trans.

HERZOG, NICOLE

HERZOG, NICOLE & COOK, GO

1

10/03/2019

QC

21-NOT USED/OTHER

20191008006464 PROPERTY TRANSFER

FEDERAL HOME LOAN MORTGAG HERZOG, NICOLE

92,115

04/01/2009

WD

12-FROM LENDING INST. NO 20090416003261 BUYER/SELLER

100.00

LOEFFLER, TRAVIS W & CHRI FEDERAL HOME LOAN MORTGAG

147,487

10/17/2007

SD

10-FORECLOSURE

20071026007989 PROPERTY TRANSFER

LOEFFLER, TRAVIS & CHRIST FORBES, KATERI

187,000

01/01/2007

LC

21-NOT USED/OTHER

PROPERTY TRANSFER

100.00

Property Address

6041 MCCANDLISH RD

Owner's Name/Address

HERZOG, NICOLE & COOK, GORDON DW

6041 MCCANDLISH RD

GRAND BLANC, MI 48439-9538

Taxpayer's Name/Address

HERZOG, NICOLE

8331 MANCHESTER DR

GRAND BLANC, MI 48439-9560

Tax Description

N-459-A E 146 FT OF W 486 FT OF S 310 FT

OF W 1/2 OF NW 1/4 SEC 24 T6N R7E 1.04

Comments/Influences

3-20-21 FIRE-HOUSE WAS A COMPLETE LOSS.

RS

7-24-2020 REINSP,NOH,ROOF 2005,WINDOWS

2000,ADD A/C AS O/P FOR 2021.MD

1/23/2017 - CHANGED E/A AND % OF ADDITION

TO COMPLETE. RS/DNH

Class: RESIDENTIAL-IMPRO Zoning: R1

Building Permit(s)

Date

Number

Status

School: GRAND BLANC COMM SCHOOLS

RES, NEW HOME

05/16/2023

PB230174

PARTIAL-TW

P.R.E. 0% 

DEMOLITION

07/27/2021

PB210374

COMPLETE-DNH

: 

ADDITION

09/15/2009

PB090276

COMPLETE-TW

2027 Est TCV Tentative

X Improved

Vacant

Public

Improvements

Dirt Road

Gravel Road

X Paved Road

Storm Sewer

Sidewalk

X Water

X Sewer

X Electric

X Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

Topography of 

Site

X

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

Who When What

JB

12/22/2025

INSPECTED-

TW

11/26/2025

INSPECTED-

TW

11/26/2025

INSPECTED-

Land Value Estimates for Land Table C-BLK.2026 C - BLOCK C

 * Factors * FF=146

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 FRONT FOOT 133.00 260.00 1.0000 0.0000 0 100* 00

 FRONT FOOT 13.00 260.00 1.0000 0.0000 0 100* 00

2026 PER ACRE 01.038 Acres 23,209 100.000 24,091

 * denotes lines that do not contribute to the total acreage calculation.

146 Actual Front Feet, 1.04 Total Acres Total Est. Land Value = 24,091

Land Improvement Cost Estimates

Description Rate Size % Good Cash Value

D/W/P: 4in Concrete 8.62 1030 78 6,926

 Total Estimated Land Improvements True Cash Value = 6,926

Year

Land

Value 

Building

Value 

Assessed

Value 

Board of

Review 

Tribunal/

Other 

Taxable

Value 

2027

Tentative

Tentative

Tentative

Tentative

2026

12,000

107,700

119,700

119,700S

2025

49,900

98,700

148,600

148,600M

122,113C

2024

47,900

135,600

183,500

183,500J

138,500C

Page 2

Parcel Number: 12-24-100-002

Printed on

10/21/2026

*** Information herein deemed reliable but not guaranteed***

Parcel 

Number: 12-24-100-002 

Due E 146.000 

1.04ac 

1.04 AC 

Due § 310.00" 

MCCANDLISH RD 

* Information herein deemed reliable but not guaranteed* 

Printed 

on 

10/21/2026

Page 3

Residential Building 1 of 1

Parcel Number:

12-24-100-002

Printed on

10/21/2026

 (11) Heating/Cooling

X Gas

Oil

Elec.

Wood

Coal

Steam

Forced Air w/o Ducts

Forced Air w/ Ducts

Forced Hot Water

Electric Baseboard

Elec. Ceil. Radiant

Radiant (in-floor)

Electric Wall Heat

Space Heater

Wall/Floor Furnace

X Forced Heat & Cool

Heat Pump

No Heating/Cooling

Central Air

Wood Furnace

 (12) Electric

0

Amps Service

 No./Qual. of Fixtures

Ex.

X Ord.

Min

No. of Elec. Outlets

Many

X Ave.

Few

 (13) Plumbing

Average Fixture(s)

3 3 Fixture Bath

1 2 Fixture Bath

Softner, Auto

Softner, Manual

Solar Water Heat

No Plumbing

Extra Toilet

2 Extra Sink

1 Separate Shower

Ceramic Tile Floor

Ceramic Tile Wains

Ceramic Tub Alcove

Vent Fan

 (14) Water/Sewer

Public Water

Public Sewer

Water Well

1000 Gal. Septic

2000 Gal. Septic

Lump Sum Items:

 Building Type

X

Single Family

Mobile Home

Town Home

Duplex

A-Frame

X Wood Frame

Building Style:

TWO-STORY

Yr Built

Remodeled

2024Actua

0

Part. Construct.: 30

 Room List

Basement

1st Floor

2nd Floor

Bedrooms

 (1) Exterior

Wood/Shingle

Aluminum/Vinyl

Brick

X

Vinyl

X

Insulation

 (2) Windows

Many

Large

X

Ave.

X

Ave.

Few

Small

Wood Sash

Metal Sash

X

Vinyl Sash

X

Double Hung

Horiz. Slide

Casement

Double Glass

Patio Doors

Storms & Screens

 (3) Roof

X

Gable

Gambrel

Hip

Mansard

Flat

Shed

X

Ashphalt Shingle

Chimney: 

 (3) Roof (cont.)

X Eavestrough

X Insulation

0 Front Overhang

0 Other Overhang

(4) Interior

X Drywall

Plaster

Paneled

Wood T&G

Trim & Decoration

Ex

X Ord

Min

Size of Closets

Lg

X Ord

Small

Doors

Solid

H.C.

 (5) Floors

Kitchen: Laminate

Other: Carpeted

Other: Hardwood

 (6) Ceilings

X Drywall

 (7) Excavation

Basement: 2151 S.F.

Crawl: 0 S.F.

Slab: 0 S.F.

Height to Joists: 0.0

 (8) Basement

Conc. Block

10 Poured Conc.

Stone

Treated Wood

X Concrete Floor

 (9) Basement Finish

Recreation SF

Living SF

Walkout Doors (B)

No Floor SF

0 Walkout Doors (A)

 (10) Floor Support

Joists: 

Unsupported Len: 

Cnts.Sup: 

 (15) Built-ins

1 Appliance Allow.

Cook

Page 4

Parcel

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 25-003592

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

Party Filing Document 

Respondent

Files

Document Type: Evidence

Attachment File Name: Record Card (99)

Document Type: Evidence

Attachment File Name: Sales_Study_1 (6)

Document Type: Evidence

Attachment File Name: C BLOCK ECF TABLE

Document Type: Evidence

Attachment File Name: C BLOCK LAND VALUE

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Gordon DW Cook,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-003592

Township Of Grand Blanc, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

December 16, 2026 

HEARING TIME:

2:30 PM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

98265868 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 25-003592

Page 2 of 6

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged as indicated above.

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are automatically included 

in valuation appeals once the assessment has been established for that tax year. For purposes of 

administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit 

documentation and be prepared to discuss subsequent tax year assessments at hearings to be conducted on 

or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year, 

taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at 

the March Board of Review for that year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take

Page 3

MTT

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

Gordon DW Cook,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003592

Township Of Grand Blanc,

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.

Users who file documents with the Michigan Tax Tribunal are advised that filed 

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 25-003592

Page 2 of 9

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

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.

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: December 10, 2025

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

Gordon

Page 4

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 ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-003592

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Grand Blanc (GENESEE)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

William

M.I.

E

Last Name

Delzer

Firm Name (if any)

DELZER LEGAL

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

8332 Office Park Drive

Suite B

City or Town

Grand Blanc

State

Michigan

ZIP Code

48439

Telephone Number

810-603-1000

Fax Number

E-mail Address

wdelzer@delzerlegal.com

Section 3: Subject Property Information

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

No

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

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

Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

1. Petitioner fails to allege specific and sufficient facts to set forth a cause of action

against Respondent and to support its claim for relief.

2. Petitioner has the burden of establishing the property’s TCV. See MCL 205.737(3)

and Kern v Pontiac Twp, 93 Mich App 612 (9174).

3. Petitioner has failed to allege that the mode and method of assessing the subject

property fails to conform to the mode and method applied in the case of all other

properties in Respondent’s taxing unit for the year in question.

4. Petitioner failed to show that any factor other than fifty percent (50%) was applied to

the TCV of Petitioner’s property, as well as others, to arrive at the respective

assessments appearing on the roll, and also fails to allege specific and sufficient facts to

support its allegations that the property’s TV is improper.

5. Petitioner, in essence, asks the Tribunal to grant it an illegal preference by application

of a method of assessment different from that employed in the assessment

of other properties in Respondent’s taxing unit.

WHEREFORE, Respondent prays that this Honorable Tribunal affirm the 2025

assessment and taxable value of the subject property and award Respondent costs.

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

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*Submit a copy of the Notice of Assessment with the Answer.

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

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

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?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s Poverty Exemption:

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR? 

If Yes, check which BOR Petitioner attended:

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

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

Parcel Identification Number:

12-24-100-002

Classification of Property:

Real 

Residential

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

148600

Current Taxable Value as established by the BOR:

122113

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

297200

Multiply the True Cash Value by. 5 and enter here.

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

Gordon DW Cook,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003592

Township Of Grand Blanc,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.1 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).2 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2025 tax year(s) only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 14, 2025

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

1 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

2 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

Page 2

Gordon DW Cook

9823 North Lake Drive

Otter Lake , MI 48464

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

Gordon DW Cook,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003592

Township Of Grand Blanc,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.3 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).4 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2025 tax year(s) only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 14, 2025

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

3 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

4 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

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 

AUG 062025 

Shs 

bE 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

[0 True Cash and Taxable Value 

[O Poverty Exemption 

[0 Taxable Value Only (calculation) 

[O Disabled Veterans Exemption 

j= Uncapping of Taxable Value 

[O Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[ classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

My home wes lost do a Fue 

la 2021, 

Tl 

rebuild 

hes +uben over Zyr due 

+o 

Supply Clin gholege 

coming 

put of ad I 

Rud 

belay under (wScred, 

Tle proper has 

nover Clenged twats hoards 

Stuwce I pPurdad 

ly Zar The 

[placed home 

S also 

Coosell vader dhan my EEPreVior home 

(see alte Lor Sxphbuetton 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 and on 

Did you protest the assessment at a Board of Review (BOR)? [5] Yes 

[0] No 

If Yes, check which BOR you attended AND attach the BOR decision: [&} March 

[J July 

[J December 

If No, check the applicable reason(s): 

| 

Not required to attend 

[| Assessment Change Notice was not received by Petitioner 

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

Oa Appealing within 35 days of State Tax Commission Order 

O Appealing within 35 days of receipt of Notice of Uncapping

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Da 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} 279, 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 a : Petitioner's Contact Information 

First Re 

I 

Last Name/Company Name 

Fo ry do (4) 

by) [N) 

ofl 

Mailing ET 

, Street, 

P.Q. 

Box or Rural Route} 

orth 

lak 

Go 

ZIF Cody 

a Ole 

fefce 

mil 

LR Get 

"No 397 22) 

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

City or 

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

First Name 

Last Name 

Firm Name {if any} 

Mailing Address (No., Strest, 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 

How many 

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

parcels are you 

| [[] ves* 

No** 

appealing? 

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

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

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

[if ol] an 'o fa 's add 

~ 

COUT mecamdl ih Pd Broad Blow USYBG

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 parcels. 

Parcel Identification Number: 

12 =249— (op -co 7 

Classiflcation of Property: 

Real 

Persopal 

(check one) 

aw 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one} 

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

[HE Lod 

Current Taxable Value as éstablished by the BOR: 

JZ2, 1/2 

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

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

/ 00,0 

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

2Z 112 

Section 8: Classification Information *onty the Mi Dep't of Treasury may appeal this issue to the Tribunal 

Parcel ia oy 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{check one) 

mn] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

What do you belleve Is the property’s claséification? 

Real 

Personal 

(check one) 

0 

Agricuitural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

TLS 

Or ne) Gomscbeedlon Shot 

0 oppac Fo cap lelt 

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

Sugle 

 Lhwily 

home.

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER

Page 5

J

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

Gordon DW Cook,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003592

Township Of Grand Blanc,

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: October 14, 2025

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

Gordon DW Cook

9823 North Lake Drive

Otter Lake , MI 48464

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

Gordon DW Cook,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003592

Township Of Grand Blanc,

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: October 14, 2025

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 

AUG 062025 

Shs 

bE 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

[0 True Cash and Taxable Value 

[O Poverty Exemption 

[0 Taxable Value Only (calculation) 

[O Disabled Veterans Exemption 

j= Uncapping of Taxable Value 

[O Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[ classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

My home wes lost do a Fue 

la 2021, 

Tl 

rebuild 

hes +uben over Zyr due 

+o 

Supply Clin gholege 

coming 

put of ad I 

Rud 

belay under (wScred, 

Tle proper has 

nover Clenged twats hoards 

Stuwce I pPurdad 

ly Zar The 

[placed home 

S also 

Coosell vader dhan my EEPreVior home 

(see alte Lor Sxphbuetton 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 and on 

Did you protest the assessment at a Board of Review (BOR)? [5] Yes 

[0] No 

If Yes, check which BOR you attended AND attach the BOR decision: [&} March 

[J July 

[J December 

If No, check the applicable reason(s): 

| 

Not required to attend 

[| Assessment Change Notice was not received by Petitioner 

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

Oa Appealing within 35 days of State Tax Commission Order 

O Appealing within 35 days of receipt of Notice of Uncapping

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Da 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} 279, 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 a : Petitioner's Contact Information 

First Re 

I 

Last Name/Company Name 

Fo ry do (4) 

by) [N) 

ofl 

Mailing ET 

, Street, 

P.Q. 

Box or Rural Route} 

orth 

lak 

Go 

ZIF Cody 

a Ole 

fefce 

mil 

LR Get 

"No 397 22) 

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

City or 

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

First Name 

Last Name 

Firm Name {if any} 

Mailing Address (No., Strest, 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 

How many 

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

parcels are you 

| [[] ves* 

No** 

appealing? 

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

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

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

[if ol] an 'o fa 's add 

~ 

COUT mecamdl ih Pd Broad Blow USYBG

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 parcels. 

Parcel Identification Number: 

12 =249— (op -co 7 

Classiflcation of Property: 

Real 

Persopal 

(check one) 

aw 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one} 

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

[HE Lod 

Current Taxable Value as éstablished by the BOR: 

JZ2, 1/2 

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

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

/ 00,0 

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

2Z 112 

Section 8: Classification Information *onty the Mi Dep't of Treasury may appeal this issue to the Tribunal 

Parcel ia oy 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{check one) 

mn] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

What do you belleve Is the property’s claséification? 

Real 

Personal 

(check one) 

0 

Agricuitural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

TLS 

Or ne) Gomscbeedlon Shot 

0 oppac Fo cap lelt 

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

Sugle 

 Lhwily 

home.

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER

Page 5

J

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.