Greener House Properties, Petitioner V City Of Albion, 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

Greener House Properties,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-003606

City Of Albion, 

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 28, 2026 

HEARING TIME:

10:30 AM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

888752493 

 

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. 25-003606

Page 2 of 4

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 certain action. 

The following motions and requests may be filed by either party regarding the scheduled hearing. Motions and 

requests may be submitted to the Tribunal by mail or through the Tribunal’s e-filing system. Motions and 

requests 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, motions and requests 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. 

1. Motion to Adjourn: Parties may request the hearing be rescheduled (i.e. adjourned). The motion must be 

submitted to both the Tribunal and the opposing party at least 28 days before the hearing unless there are 

emergency circumstances. The emergency circumstances must be detailed to justify the granting of what

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

Greener House Properties,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003606

City Of Albion,

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. 25-003606

Page 2 of 6

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: November 26, 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

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

Greener House Properties,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003606

City Of Albion,

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

Page 4

MTT

Page 5

ST

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Page 1

6. Assessor Change Reason(s):

1. TAXABLE VALUE:

4. STATE EQUALIZED VALUE (SEV):

2. ASSESSED VALUE:

3. TENTATIVE EQUALIZATION FACTOR:

ALBION CITY, ASSESSORS PLAT OF SUPERIOR HEIGHTS LOT 87. MCL 211.27 $859 1996. (802 N SUPERIOR ST)

LEGAL DESCRIPTION:

The change in taxable value will increase/decrease your tax bill for the

year by approximately:

2025

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

THIS IS NOT A TAX BILL

X No

Yes

Notice of Assessment, Taxable Valuation, and Property Classification

Michigan Department of Treasury,

1019 (Rev, 10-24)

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

5. There WAS or WAS NOT a transfer of ownership on this property in 

ALBION, MI 49224

% Exempt As "Qualified Agricultural Property

PARCEL IDENTIFICATION

6,500

74,900

6,500

PROPERTY ADDRESS:

No

X

Yes

PRINCIPAL RESIDENCE EXEMPTION

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL:

PARCEL NUMBER:

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor.

L-4400

FROM

51-012-087-00

ALABAMA AVE PROPERTIES LLC

1100 AUSTIN AVE

ALBION, MI 49224

802 N SUPERIOR ST

PRIOR YEAR'S CLASSIFICATION:

CURRENT TENTATIVE

AMOUNT YEAR:

PRIOR AMOUNT

YEAR:

CHANGE FROM

PRIOR YEAR TO

CURRENT YEAR

2024

2025

48,840

74,900

26,060

74,900

68,400

1.000

68,400

WAS

2024

% Exempt As "Homeowners Principal Reside

.00%

% Exempt As "MBT Industrial Personal":

.00%

.00%

% Exempt As "MBT Commercial Personal":

.00%

Market Adjustment

$2617

Residential

Residential

401 

401

CITY OF ALBION

112 W CASS ST

ALBION, MI 49224

The 2025 Inflation rate Multiplier is: 1.031

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following:

Name:

DANIEL CURRIE

Phone:

(517) 629-7192

Email Address:

ASSESSOR@CITYOFALBIONMI.GOV

March Board of Review Appeal Information.

THE MARCH BOARD OF REVIEW WILL BE HELD AT ALBION CITY HALL, LOCATED AT 112 WEST CASS STREET: MONDAY,

MARCH 10, 9:00 AM TO 12:00 PM & 6:00 PM TO 9:00 PM; FRIDAY, MARCH 14, 9:00 AM TO 12:00 PM & 1:00 PM TO 4:00 PM.

CONTACT THE ASSESSOR'S OFFICE FOR AN APPOINTMENT AT (517) 629-7192. WRITTEN APPEALS ARE ENCOURAGED AND

MUST BE RECEIVED BY FRIDAY, MARCH 14, 2025 BY 4:00 PM. POST MARK WILL NOT BE ACCEPTED.

The Board of Review will meet at the following dates and times:

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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. 25-003606

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of Albion (CALHOUN)

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

Daniel

M.I.

K

Last Name

Currie

Firm Name (if any)

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

112 W Cass St

City or Town

Albion

State

Michigan

ZIP Code

49224

Telephone Number

517-629-7192

Fax Number

E-mail Address

assessor@cityofalbionmi.gov

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

Assessed Value correctly set to 50% of True Cash Value. Owner of Record of Property is Alabama Ave Properties LLC.

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

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:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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:

13-51-012-087-00

Classification of Property:

Real 

Residential

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

74,900

Current Taxable Value as established by the BOR:

74,900

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

149,800

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

74,900

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

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Daniel K Currie

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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

Greener Houses Properties,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 25-003606

City Of Albion,

Respondent.

ORDER VACATING DEFAULT ORDER

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

Tribunal entered an order on October 15, 2025, holding Petitioner in default. The 

Tribunal erred in the entry of that order. Therefore,

IT IS ORDERED that the Order of Default is VACATED.

By _________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 22, 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

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

Greener Houses Properties,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 25-003606

City Of Albion,

Respondent.

ORDER VACATING DEFAULT ORDER

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

Tribunal entered an order on October 15, 2025, holding Petitioner in default. The 

Tribunal erred in the entry of that order. Therefore,

IT IS ORDERED that the Order of Default is VACATED.

By _________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 22, 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

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Page 1

25-003604- $125

25-003606-$125

25-003602- $200

RECEIVED 

AUG 06 2025 

RIBUNAL 

STATE OF MICHIGAN 

MICHIGAN TAXT 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunat Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Declsion or Notice of Uncapping) with this Small Claims Petition, if applicable. if you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

Ml 

Last Name/Company Name 

Brian E. Mull 

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

24772 J Drive S 

City or Town 

State 

ZIP Code 

Homer 

MI 

49245 

Telephone Number 269-425-6087 

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

kpmhomes1@gmail.com 

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

i 

First Name 

Mi. 

Last Name 

Brian 

L 

Mui! 

Firm Name (if any) 

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

24772 J Drive S 

City or Town 

State 

ZIP Code 

Homer 

Mi 

Telephone Number 269-425-6087 

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

kpmhomes1@gmasil.com 

Section 3: Subject Property Information 

How many 

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

parcels are you 

Yes* 

[1 No™ 

appealing? 

*if yes, use a multiple parcei form for information regarding any contiguous parcels. 

1 

**if 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 multiple, list first property's address] 

915 Sheridan Court Albion, Ml 49224

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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

Greener Houses Properties,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003606

City Of Albion,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not pay the required fee for the filing of the petition. See TTR 269. 

Because of this, the appeal is not properly pending. Petitioner must pay the required 

fee for the filing of the petition within 14 days of the entry of this order. A filing fee 

calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the 

payment may not be made via e-filing.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

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

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

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

By:_______________________________

Entered: October 15, 2025

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

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

Page 2

MTT Docket No. 25-003606

Page 2 of 6

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 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

Greener Houses Properties,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003606

City Of Albion,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not pay the required fee for the filing of the petition. See TTR 269. 

Because of this, the appeal is not properly pending. Petitioner must pay the required 

fee for the filing of the petition within 14 days of the entry of this order. A filing fee 

calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the 

payment may not be made via e-filing.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

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

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

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

By:_______________________________

Entered: October 15, 2025

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

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

Page 4

MTT Docket No. 25-003606

Page 4 of 6

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

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

Greener Houses Properties,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS

Page 6

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

RECEIVED 

AUG 0 8 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 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 defauit. 

Section 1: Petitioner’s Contact Information 

First Name 

MI. 

Last Name/Company Name 

Greener Houses Properties 

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

24772 J Drive § 

City or Town 

State 

ZIP Code 

Homer 

- 

Re 

Telephone Number £9-425-6087 

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

kpmhomes1@gmail.com 

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

1} 

First Name 

M.t 

Last Name 

Cheryl 

L 

Mull 

Firm Name (if any) 

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

24772 J Drive S 

City or Town 

State 

ZiP Code 

Homer 

Mil 

Telephone Number 560-425-6087 

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

kpmhomes1@gmasil.com 

Section 3: Subject Property Information 

How many 

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

parcels are you 

Yes* 

[1 No* 

appealing? 

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

1 

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

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

{If multiple, list first property's address] 

802 N. Superior Street Albion, MI 49224

Page 2

STATE OF MICHIGAN 

GOVERNOR 

LANSING 

Section 4: Issues Being Appealed (check 

al that apply) 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

DIRECTOR 

True Cash and Taxable Value 

{1 Poverty Exemption 

[3 Taxable Value Only (calculation) 

{1 Disabled Veterans Exemption 

[J uUncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

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

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The taxable and true cash value are not in line with the actual property 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

_ ROS 

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

Yes 

[No 

If Yes; check which BOR you attended AND attach the BOR decision: 

[#4 March 

[1] July 

[J December 

[1 No, check the applicable reason(s): 

‘T] Not Féquired to attend 

Assessment Change Notice was not received by Petitioner 

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

0 Appealing within 35 days of State Tax Commission Order 

O Appealing within 35 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel ldentification Number: 

51-012-087-00 

Classification of Property: 

Real 

Personal 

(checkone) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

74,900.00 

Current Taxable Value as established by the BOR: 

74,900 

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

112,000.00 

Multiply the True Cash Value by .6 and enter here. This is your contention of Assessed Value. 

56,000.00 

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

Section 8: Classification Information only the Mi Dept of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

51-012-087-00 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check ane) 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industria 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

[+4 

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

Ifimproved property, for what use was the property designed? 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA

Page 4

LOT 

fled 

Cit 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

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

[} Yes 

No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

3 Yes 

No 

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

The filing fee is based on the greater of the State Equalized Value or Taxable Vaiue in contention. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus 

$26.00 will be added for each additional parcet being appealed, not to exceed a total filing fee of $1,000, 

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

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If your property is 

NOT residential

Page 5

2025

Page 6

M

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

Greener Houses Properties,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003606

City Of Albion,

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 15, 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

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

Greener Houses Properties,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003606

City Of Albion,

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 15, 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

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

Greener Houses Properties,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003606

City Of Albion,

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 15, 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 0 8 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 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 defauit. 

Section 1: Petitioner’s Contact Information 

First Name 

MI. 

Last Name/Company Name 

Greener Houses Properties 

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

24772 J Drive § 

City or Town 

State 

ZIP Code 

Homer 

- 

Re 

Telephone Number £9-425-6087 

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

kpmhomes1@gmail.com 

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

1} 

First Name 

M.t 

Last Name 

Cheryl 

L 

Mull 

Firm Name (if any) 

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

24772 J Drive S 

City or Town 

State 

ZiP Code 

Homer 

Mil 

Telephone Number 560-425-6087 

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

kpmhomes1@gmasil.com 

Section 3: Subject Property Information 

How many 

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

parcels are you 

Yes* 

[1 No* 

appealing? 

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

1 

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

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

{If multiple, list first property's address] 

802 N. Superior Street Albion, MI 49224

Page 2

STATE OF MICHIGAN 

GOVERNOR 

LANSING 

Section 4: Issues Being Appealed (check 

al that apply) 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

DIRECTOR 

True Cash and Taxable Value 

{1 Poverty Exemption 

[3 Taxable Value Only (calculation) 

{1 Disabled Veterans Exemption 

[J uUncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

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

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The taxable and true cash value are not in line with the actual property 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

_ ROS 

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

Yes 

[No 

If Yes; check which BOR you attended AND attach the BOR decision: 

[#4 March 

[1] July 

[J December 

[1 No, check the applicable reason(s): 

‘T] Not Féquired to attend 

Assessment Change Notice was not received by Petitioner 

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

0 Appealing within 35 days of State Tax Commission Order 

O Appealing within 35 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel ldentification Number: 

51-012-087-00 

Classification of Property: 

Real 

Personal 

(checkone) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

74,900.00 

Current Taxable Value as established by the BOR: 

74,900 

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

112,000.00 

Multiply the True Cash Value by .6 and enter here. This is your contention of Assessed Value. 

56,000.00 

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

Section 8: Classification Information only the Mi Dept of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

51-012-087-00 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check ane) 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industria 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

[+4 

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

Ifimproved property, for what use was the property designed? 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA

Page 4

LOT 

fled 

Cit 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

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

[} Yes 

No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

3 Yes 

No 

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

The filing fee is based on the greater of the State Equalized Value or Taxable Vaiue in contention. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus 

$26.00 will be added for each additional parcet being appealed, not to exceed a total filing fee of $1,000, 

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

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If your property is 

NOT residential

Page 5

2025

Page 6

M

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.