Gordon L Wenger II Petitioner V Township Of Emmett 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

Gordon L Wenger II,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002423

Township Of Emmett,

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. 26-002423

Page 2 of 4

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

Mediation is a voluntary process where a mediator facilitates communication between 

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

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

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

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

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

Gordon L Wenger II

12700 11 Mile Rd

PO Box 123

Ceresco , MI 49033

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Gordon L Wenger II,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002423

Township Of Emmett,

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

Page 5

MTT

Page 6

STATE

Page 7

MT

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 

5&7 

JUL 092026 

kr 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26-002423 

Section 1: Respondent’s Contact Information 

Unit of Government 

Charter Township of Emmett 

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

621 Cliff St 

City or Town: 

State: 

ZIP Code: 

Battle Creek 

MI 

[49014 

Telephone “069-968-024 1 

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

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

First Name: 

M.L: 

Last Name: 

Steven 

M 

Hudson 

Firm Name (if any): 

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

621 Cliff St 

City or Town: 

State: 

ZIP Code: 

Battle Creek 

MI 

149014 

Telephone "mr 069-968-024 1 

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

smhudson@emmett.org 

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

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

separate sheet if necessary. 

[0] Yes 

[|] No 

Not Applicable 

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

Yes 

Oa 

No

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The Respondent believes the True Cash Value of the property is correct at $397,880; 

therefore having the Assessed Value of $198,940. Respondent also believes the 

Taxable Value is correct at $125,412. 

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)? [4] Yes 

Oa No 

If yes, check which BOR Petitioner attended: [A March 

[J uly 

[] December 

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

O No 

If yes, cite the Board’s authority. 

Was the assessment at issue established as the result of 

a clerical error or mutual mistake of fact? O Yes 

[7] No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

Yes 

No 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

When was the Notice of Uncapping, if applicable, issued? 

Under what statutory section was the Taxable Value uncapped? 

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

Parcel Number: 13-10-036-004-03 

Classification of Property: 

Real 

Personal [J (check one) 

Agricultural 

J 

Commercial 

J 

Industrial 

J 

Residential 

Timber-Cutover [J 

~~ Developmental [J 

Utility C1 (check one)

Page 3

Parcel Number: 

13-10 

036 

004 

03 

Jurisdiction: 

EMMETT CHARTER TWP 

County: 

CALHOUN 

Printed on 

© 

07/02/2026 

Srantor 

Grantee 

| 

Sale 

Sale 

Inst. 

|Terms 

of Sale 

|Liber 

Verified 

» 

| Prent. 

[ 

Price 

Date 

Type 

| 

le 

Page 

By 

Trans. 

NENGER, 

GORDON 

L. 

& ELAIN 

|WENGER, 

GORDON 

L. 

II 

140,000 

04/25/2016 

|WD 

[33-10 

BE DETERMINED 

14049-433 

DEED 

0.0 

i 

I 

| 

| 

| 

[ 

| 

Property Address 

Class: RESIDENTIAL-IMPRO [Zoning: 

RR 

Building Permit (s) 

Date 

[Number 

Status 

12700 

11 MILE 

RD 

School: 

HARPER CREEK COMM SCHOOLS 

Res Accessory Building 

02/20/2025 

|PB250011 

COMPLETED 

P.R.E. 

100% 05/05/2016 

| 

MAP NO.: 

36 NW 

[ 

2026 Est TCV 397,870 TCV/TFA: 

315.77 

Owner's Name/Address 

WENGER, 

GORDON 

L 

II 

12700 

11 

MILE 

RD 

8 

SERESCO MI 49033-9602 

X [Improved 

[ 

[vacant 

[Land Value Estimates 

for Land Table 004.PURPLE 

Public 

| 

* Factors 

* 

Improvements 

| Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Valué 

— 

Dirt Road 

RECTANGULAR 

660.001327.66 1.0000 

0.0000 

225 

100% 

0 

Lax Descriphion 

iets Road 

RECTANGULAR 

579.15 646.19 1.0000L0.0000 

225 

100% 

0 

SMMETT TWP/T2S R7W, 

SEC 36: PART NW1/4 

| 

[Faves nena 

PURPLE 

29.500 Acres 

4,680 

90 

PT LOW 

124,245 

JESC AS COM SO0SEG 01'00"E 1664.70 FT 

Storm Sewer 

RES SF RAT ROAD ROW 

21780 SgFt 

0.00000 

100 

0 

FROM 

NW COR SEC 

TH 

E 

525 

FT 

N 

33 

FT 

Sidewalk 

* denotes 

lines 

that 

do 

not contribute 

to 

the 

total acreage calculation. 

N54DEG 11'36"E 

439.48 

FT 

N 433.21 

FT 

Water 

660 

Actual Front Feet, 

30.00 

Total Acres 

Total 

Est. 

Land Value 

= 

124,245 

N65DEG 20'36"E ALG TRAVERSE LINE ALG S'LY 

Sewer 

| 

3ANK CROOKED CREEK 489.91 

FT SOODEG 

Electric 

Work Description for Permit PB250011, 

Issued 02/20/2025: 

50 

x 

60 storage, 

camper 

| 

03'00"E ALG 

W 

1/8 LINE 1587.71 

FT 

W 

Gas 

| 

trailer, 

4x4, 

snowmobiles, 

work shop. 

1327.85 

FT 

TO 

W 

SEC LINE 

N 

660 

FT 

TO 

BEG. 

| curb 

|Street Lights 

|Standard Utilities 

Underground Utils. 

Comments/Influences 

Topography 

of 

Site 

Level 

Rolling 

Low 

High 

Landscaped 

Swamp 

Wooded 

Pond 

Waterfront 

Ravine 

Wetland 

I 

= 

Flood Plain 

Year 

Land 

Building 

Assessed] 

Board 

of| 

Tribunal/ 

Taxable 

Value| 

Value 

Value 

Review 

Other 

Value 

Who 

When 

What 

2026 

62,120 

136,820 

198,940 

198, 940M] 

125,412C 

= 

po 

Pah 

2 

SG 

10/22/2025 

BLD. 

PERMI 

|2025 

63,340 

107,940 

171,280 

| 

| 

100, 486C 

The Equalizer. 

Copyright 

(c) 

1999 

- 

2009 

98 

| 

7,4 

Licensed 

To: 

Township 

of Emmett, 

County 

of 

2024 

46,930 

+420] 

145,050 

97,465C 

Calhoun, 

Michigan 

2023 

| 

43,710 

84,390] 

128,100 

92,824C 

*x* 

Information herein deemed reliable 

but 

not guaranteed***

Page 4

Residential Building 

1 

of 

1 

Parcel Number: 

13-10 

036 

004 

03 

Printed on 

07/02/2026 

Building Type 

(3) 

Roof 

(cont.) 

(11) 

Heating/Cooling 

(15) 

Built-ins 

(15) 

Fireplaces 

(16) 

Porches/Decks | 

(17) 

Garage 

X 

[Single 

Family 

Eavestrough 

X 

|Gas 

0il 

Elec. 

Appliance Allow. 

1 

|Interior 

1 

Story 

[Area|Type 

Year Built: 

1978 

Mobile Home 

Insulation 

Wood 

Coal

Page 5

par

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 L Wenger II, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002423

Township Of Emmett,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

default on June 24, 2026, and the default has been timely cured. The documents curing 

the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: August 28, 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

Gordon L Wenger II

12700 11 Mile Rd

PO Box 123

Ceresco , MI 49033

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 L Wenger II, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002423

Township Of Emmett,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

default on June 24, 2026, and the default has been timely cured. The documents curing 

the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: August 28, 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

2026 BOARD OF REVIEW DECISION 

FROM 

RECEIVED 

Assessing Department - 269-968-0241 

JUL 0.9 2026 

03/30/2026 

EMMETT CHARTER TOWNSHIP 

621 CLIFF ST. 

ICHIGAN TAX TRIBUNAL 

BATTLE CREEK, MI 49014 

NTT DOCKET 

NO 26-002423) 

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

OPERTY IDENTIFICATION: (Parcel Code required. 

Property address 

and legal description optional.) 

13-10 036 004 03 

12700 11 MILE RD 

TR 

ER dORION LIX 

EMMETT TWP/T2S R7W, SEC 36: PART NW 1/4 DESC AS 

COM SO0SEG 01'00"E 1664.70 FT FROM NW COR SEC TH E 

CERESCOMI 49033-5602 

525 FTN 33 FT N54DEG 11'36"E 439.48 FTN 433.21 FT 

N6SDEG 20'36"E ALG TRAVERSE LINE ALG S'LY BANK 

CROOKED CREEK 489.91 FT SOODEG 03'00"E ALG W 1/8 

LINE 1587.71 FT W 1327.85 FT TO W SEC LINE N 660 FT TQ 

BEG. 

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 

13-10 036 004 03 

They have made the following determination. 

Board of Review Comments 

BOARD 

DENIED 

YOUR APPEAL 

[2026 ORIGINAL ASSESSED VALUE 

198,940 

| 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

198,940 

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

2026 

ORIGINAL TAXABLE VALUE 

125,412 

[2026 

"BOARD OF REVIEW" TAXABLE VALUE 

125,412 

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

Contact the Assessing Office at the number above 

if you have any questions. 

If you disagree with the decision of the Board of Review regarding tentative taxable value, further appeal may be made to the Michigan 7 

Tribunal by May 31 for Commeicial Real, Industrial Real, Developmental Real, Commercial Personal, Indus! 

Personal Property and 

by July 31 for Agricultural Real, Residential Real, Timber - Cut Over Real, and Agr

Page 2

pk 

Mr. 

Gordon 

L. 

Wenger 

Jr. 

MI 

493 

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Jr. 

[+73 Mr. Gordon 

L. Wenger 

J. 

GRAND RAPIDS 

MI 

4 

x 230 x 

% 

Ceresco, 

MI 49033 

| 

6 JUL 2026 

PME 

I 

* yuk 

- 

§ 

FOREVER/USA 

MICHTGEAN TAX TRIBUNAL 

Ell 

\W. OTTAWA 

ST. 

LANSING , NT, 45933 

P.O. ROX 209135 LANSING, MT. 48509 

dyfallrssensy hyped glad [adil dyigendiyg dj

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 L Wenger II,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002423

Township Of Emmett,

Respondent.

ORDER OF DEFAULT

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

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

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

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

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.1 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: June 24, 2026

1 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-002423

Page 2 of 4

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 L Wenger II

12700 11 Mile Rd

PO Box 123

Ceresco , MI 49033

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Gordon L Wenger II,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002423

Township Of Emmett,

Respondent.

ORDER OF DEFAULT

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

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

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

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

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.2 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: June 24, 2026

2 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 5

MTT Docket No. 26-002423

Page 2 of 2

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

RECEIVED 

MAY 14 2026 

MICHIGAN T, 

STATE OF MICHIGAN 

AX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

COVERNER 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

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

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

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

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

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

default. 

Section 1: Petitioner's Contact Information 

First Name 

M.L 

Last Name/Company Name 

(SaRr0ON 

L, 

| WENGER 

IT 

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

12700 

(L MTLE 

RO. 

PO. BOX 

(122 

City or Town 

State 

ZIP Code 

CERES 

MT. | 

Yj03>D 

Telephone Number 

(269) 2909-389) 

MOBTL 

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

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

} 

First Name 

M.1. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

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

How many parcels are you 

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

appealing? 

1 Yes* 

O 

No** 

ONE 

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

Property Address (No., Street) 

[2200 

| 

MILE 

RD.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

#4 True Cash and Taxable Value 

£8 Taxable Value Only (calculation) 

4 Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

TIRCREASED VALLE 

HISTORY 

T FEEL 

DOSER] 

ALIc) 

WITH 

ASH 

VALLE 

TO TAXABLE 

WALOE 

OVER SEVERAL 

YEARS 

PAST, 

IT 

FEEL THAT 

A STORAGE 

BARD WITH KS 

ELECT RICITY SHeoLD INCREASE 

VALOE 

oF PROPERTY AT 

THE 

RATZ 

EMMETT “TooRsHIR 

GBELS. a 

FREL 155 2 

Poor. 

ATTEMPT 

To TAKE AOMASTAGE. 

OF 

MY TRUE 

TAXASLE VALE 

AS 

I 

BWEHT 

THIS PROPERTY 

From 

MY 

ROW 

DECFAsED 

MOTHER 

& FATHER AT 

A PORcHASE 

PRICE 

THAT 

AT THAT Toue 

ALIGRES WITH 

AN 

AccEPTARBE 

TAX RATE. PARENTS CNEL 

THE SATO PRefceTy 

Fok 

HO PLUS YEARS 

+ JM TRYDOG TO 

= 

> 

MATL 

TN 

MmLy 

DPHOLD 

THERE WISHES TO HAVE IT 

PREMIO 

TH a 

et 

CONSINER ATION. 

Section 6: Jurisdictional Issues 

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

O No 

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

O July 

O December 

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

[1 Not required to attend 

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

Appealing within 35 days of State Tax Commission Order 

=] Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Number: 

3-10 036 00403 

Classification of Property: 

Real] 

Personal Jd (check one) 

Agricultural 

0 

~~ Commercial 

0 

Industrial (J 

Residential. 

Timber-Cutover [1 

~~ Developmental [J 

Utility [J (check one) 

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

by the Board of Review: 

== 

{9 Guo 

. 

i 25 

q 2 

What do you believe is the fair market 

Value (also known ds true cash value)? 

Yi 

A50, 000 =200,0600 

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

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

value by .5) 

125 

Ooo 

- 

150,000 

assessed value) 

/ S0,000,0 o 

Fee Information 

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

issue? 

TB 

ves 

[1 no 

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

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

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

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute 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 $1,000.00 

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

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$O0ver $500,000.00 

$300.00 

If the 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 the property is 

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

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

Si fe] natu re fequired 

Petitioner e727 Representative’s 

Signature: 

7 

4 

~ 

Isl 

3 

— 

ce

Page 4

” 

Gordon Wenger 

ager 

Se 

TU, GRAND RAPIDS 

MI 493% 4 

) 

\ 

POBox 123 

ti 

Ceresco, 

MI 49033 

a 

12 MAY 2026 PM 6 

L 

+ LANSING M1, Yggz 

Us, posta 

Po. pox 3 o23x LANSING WI. 48909 

sf 

he 

o 

i 

a 

LT

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 L Wenger II,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002423

Township Of Emmett,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: Tribunal Clerk

Entered: June 24, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

Gordon L Wenger II

12700 11 Mile Rd

PO Box 123

Ceresco , MI 49033

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 L Wenger II,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002423

Township Of Emmett,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: Tribunal Clerk

Entered: June 24, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

RECEIVED 

MAY 14 2026 

MICHIGAN T, 

STATE OF MICHIGAN 

AX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

COVERNER 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

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

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

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

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

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

default. 

Section 1: Petitioner's Contact Information 

First Name 

M.L 

Last Name/Company Name 

(SaRr0ON 

L, 

| WENGER 

IT 

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

12700 

(L MTLE 

RO. 

PO. BOX 

(122 

City or Town 

State 

ZIP Code 

CERES 

MT. | 

Yj03>D 

Telephone Number 

(269) 2909-389) 

MOBTL 

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

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

} 

First Name 

M.1. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

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

How many parcels are you 

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

appealing? 

1 Yes* 

O 

No** 

ONE 

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

Property Address (No., Street) 

[2200 

| 

MILE 

RD.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

#4 True Cash and Taxable Value 

£8 Taxable Value Only (calculation) 

4 Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

TIRCREASED VALLE 

HISTORY 

T FEEL 

DOSER] 

ALIc) 

WITH 

ASH 

VALLE 

TO TAXABLE 

WALOE 

OVER SEVERAL 

YEARS 

PAST, 

IT 

FEEL THAT 

A STORAGE 

BARD WITH KS 

ELECT RICITY SHeoLD INCREASE 

VALOE 

oF PROPERTY AT 

THE 

RATZ 

EMMETT “TooRsHIR 

GBELS. a 

FREL 155 2 

Poor. 

ATTEMPT 

To TAKE AOMASTAGE. 

OF 

MY TRUE 

TAXASLE VALE 

AS 

I 

BWEHT 

THIS PROPERTY 

From 

MY 

ROW 

DECFAsED 

MOTHER 

& FATHER AT 

A PORcHASE 

PRICE 

THAT 

AT THAT Toue 

ALIGRES WITH 

AN 

AccEPTARBE 

TAX RATE. PARENTS CNEL 

THE SATO PRefceTy 

Fok 

HO PLUS YEARS 

+ JM TRYDOG TO 

= 

> 

MATL 

TN 

MmLy 

DPHOLD 

THERE WISHES TO HAVE IT 

PREMIO 

TH a 

et 

CONSINER ATION. 

Section 6: Jurisdictional Issues 

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

O No 

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

O July 

O December 

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

[1 Not required to attend 

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

Appealing within 35 days of State Tax Commission Order 

=] Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Number: 

3-10 036 00403 

Classification of Property: 

Real] 

Personal Jd (check one) 

Agricultural 

0 

~~ Commercial 

0 

Industrial (J 

Residential. 

Timber-Cutover [1 

~~ Developmental [J 

Utility [J (check one) 

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

by the Board of Review: 

== 

{9 Guo 

. 

i 25 

q 2 

What do you believe is the fair market 

Value (also known ds true cash value)? 

Yi 

A50, 000 =200,0600 

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

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

value by .5) 

125 

Ooo 

- 

150,000 

assessed value) 

/ S0,000,0 o 

Fee Information 

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

issue? 

TB 

ves 

[1 no 

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

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

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

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute 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 $1,000.00 

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

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$O0ver $500,000.00 

$300.00 

If the 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 the property is 

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

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

Si fe] natu re fequired 

Petitioner e727 Representative’s 

Signature: 

7 

4 

~ 

Isl 

3 

— 

ce

Page 4

” 

Gordon Wenger 

ager 

Se 

TU, GRAND RAPIDS 

MI 493% 4 

) 

\ 

POBox 123 

ti 

Ceresco, 

MI 49033 

a 

12 MAY 2026 PM 6 

L 

+ LANSING M1, Yggz 

Us, posta 

Po. pox 3 o23x LANSING WI. 48909 

sf 

he 

o 

i 

a 

LT

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.