Record Finder / 25-003613-TT
Michigan
Greg Wendling, Lianne Wendling, Petitioners V Township Of Mt Forest, Respondent
- Petitioner
- Greg Wendling, Lianne Wendling
- Respondent
- Township Of Mt Forest
Case overview
- Docket number
- 25-003613-TT
- Status
- Ready Schedule
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Bay
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 7 | Notice of Filing | Not recorded | Not recorded | 12/16/2025 | Not recorded | Download |
| 6 | Attachments to the Answer were filed | Not recorded | Not recorded | 12/01/2025 | Not recorded | Download |
| 5 | Answer was received | Not recorded | Not recorded | 12/01/2025 | Not recorded | Download |
| 4 | Notice of Docket Number SC | Not recorded | Not recorded | 11/07/2025 | Not recorded | Download |
| 3 | Proof of service of petition was received. | Not recorded | Not recorded | 11/06/2025 | Not recorded | Download |
| 2 | A petition has been filed. | Not recorded | Not recorded | 11/05/2025 | Not recorded | Download |
| 1 | Order Severing from 24-002359 | Not recorded | Not recorded | 10/17/2025 | Not recorded | Download |
Documents
SC-Notice_of_Filing_of_Answer.2025-12-16_15-15-49.0000.pdfRead complete document text →
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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 Greg Wendling,Lianne Wendling, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003613 Township Of Mt Forest, 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
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MTT Docket No. 25-003613 Page 2 of 8 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 16, 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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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 Greg Wendling,Lianne Wendling, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003613 Township Of Mt Forest, 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,
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2025.12.01 Answer, Affirm Defenses & POS (25-003613).pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MTT DOCKET NO. ______________________ Section 1: Respondent’s Contact Information First Name: M.I.: Last Name/Company Name/Unit of Government: Home Address (No., Street, P.O. Box or Rural Route): County: City or Town: State: ZIP Code: Telephone Number: Fax Number: E-mail 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.I.: Last Name: Firm Name (if any): Address (No., Street, P.O. Box or Rural Route): City or Town: State: ZIP Code: Telephone Number: Fax Number: E-mail Address (do not enter unless you want MTT to send all correspondence via email): Section 3: Subject Property Information Does the subject property have a Principal Residence Exemption of 50% or more? Yes No Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another. Yes No Not Applicable 25-003613 Mt. Forest Township 1705 West Cody Estey Road Bay Pinconning MI 48650 Ross K Bower II Okemos MI 48864 517-381-0100 517-381-5051 jstaffeld@fsbrlaw.com ✔ ✔ Fahey Schultz Burzych Rhodes, PLC 4151 Okemos Road
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Section 4: Explain Your Answer to this Appeal 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 No If yes, check which BOR Petitioner attended: March July December If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? Yes No *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? Yes No 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? Yes 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? IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION The subject property is accurately and lawfully assessed at no more than 50% of its True Cash Value as of the applicable date of value. This appeal is severed from MTT Docket No. 24-002359 pursuant to order dated October 17, 2025. Therefore, Respondent agrees that Petitioner was not required to attend the March Board of Review pursuant to Tax Tribunal Rule 273. ✔ ✔ ✔
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Did Petitioner request a Poverty Exemption at a BOR? Yes No If Yes, check which BOR Petitioner attended: March July December 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 a BOR? Yes No If Yes, check which BOR Petitioner attended: March July December 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: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: Classification of Property: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Current Assessed Value (also known as State Equalized Value) as established by the BOR: Current Taxable Value as established by the BOR: What do you believe is the fair market value (also known as True Cash Value)? Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Signature *Required Respondent or Attorney/Authorized Representative’s Signature: /s/ ✔ ✔ Ross K. Bower II 09-110-023-200-010-00 $204,300 $85,250 $408,600 $408,600
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL GREG AND LIANNE WENDLING, Petitioner, v MT. FOREST TOWNSHIP, Respondent. MTT DOCKET No. 25-003613 PARCEL NO. 09-110-023-200-010-00 ______________________________________/ Andrew C. Thompson (P67984) Poznak Dyer Kanar Schefsky Thompson PLC Attorney for Petitioner 143 McDonald Street Midland, MI 48640-5118 (989) 832-1770 athompson@pdkg.com Ross K. Bower II (P70574) Samantha R. Reetz (P86523) Fahey Schultz Burzych Rhodes PLC Attorneys for Respondent 4151 Okemos Road Okemos, Michigan 48864 (517) 381-0100 Rbower@fsbrlaw.com sreetz@fsbrlaw.com ______________________________________/ AFFIRMATIVE DEFENSES Respondent Mt. Forest Township, by and through its attorneys, FAHEY SCHULTZ BURZYCH RHODES PLC, states as follows for its Affirmative Defenses: 1. Petitioner failed to state a claim for which its requested relief, or any other relief,
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05._Property_Tax_Appeal_Answer_Form_Valuation_Poverty_Classification.8855f03d-dc13-40e9-9cf9-5d6b791598e4.pdfRead complete document text →
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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. 25-003613 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Township Of Mt Forest (BAY) 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 Ross M.I. K Last Name Bower Firm Name (if any) Fahey Schultz Burzych Rhodes PLC Address (No., Street, P.O. Box or Rural Route) 4151 Okemos Road City or Town Okemos State Michigan ZIP Code 48864 Telephone Number 517-381-0100 Fax Number 517-381-5051 E-mail Address jstaffeld@fsbrlaw.com Section 3: Subject Property Information Does the subject property have a Principal Residence Exemption of 50% or more? Yes 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.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR See attached 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)? If yes, check which BOR Petitioner attended: If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? *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? 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:
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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: 09-110-023-200-010-00 Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 204,300 Current Taxable Value as established by the BOR: 85,250 What do you believe is the fair market value (also known as True Cash Value)? 408,600 Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value. 408,600 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/ Ross K. Bower II
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SC_Notice_of_Docket_Number.2025-11-07_09-45-28.0000.pdfRead complete document text →
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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 Greg Wendling,Lianne Wendling, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003613 Township Of Mt Forest, 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: November 7, 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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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 Greg Wendling,Lianne Wendling, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003613 Township Of Mt Forest, 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: November 7, 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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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 Greg Wendling,Lianne Wendling, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003613 Township Of Mt Forest, 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: November 7, 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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2025.11.06 POS Property Tax Appeal Petition Form (as filed).pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING AND RULES MICHIGAN TAX TRIBUNAL GREGORY AND LIANNE WENDLING, Petitioner, MOAHR DOCKET No. 25-003613 v. PARCEL NOS. 09-110-023-200-010-00 Ross K. Bower (P70574) Samantha R. Reetz (P86523) Fahey Schultz Burzych Rhodes PLC Attorneys for Respondent 4151 Okemos Road Okemos, MI 48864 (517) 381-0100 rbower@fsbrlaw.com sreetz@fsbrlaw.com TOWNSHIP OF MT. FOREST, Respondent. _____________________________________/ Andrew C. Thompson (P67984) Poznak Dyer Kanar Schefksy Thompson PLC Attorneys for Petitioner 143 McDonald Midland, MI 48640 989-832-1770 athompson@pdkg.com pschefsky@pdkg.com PROOF OF SERVICE Andrew C. Thompson, on behalf of Poznak Dyer Kanar Schefsky Thompson PLC states that on the th day of November, a copy of the Property Tax Appeal Petition Form Valuation/Exemption/Classification Appeal, and this Proof of Service was served on the counsel of record by first class mail to the address of record and via email to rbower@fsbrlaw.com sreetz@fsbrlaw.com Dated: November 6, 2025 /s/Andrew C. Thompson Andrew C. Thompson (P67984) 5
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Severed Petition 2025.11.05.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS 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) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information First Name M.I. Last Name/Company Name Gregory and Lianne Wendling Mailing Address (No., Street, P.O. Box or Rural Route) 739 W. Cody Estey Rd. City or Town State ZIP Code Pinconning Ml 48650 Telephone Number Fax Number 989 239-0151 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information | First Name M.I. Last Name Andrew | C. Thompson met Poznak Dyer Kanar Schefsky Thompson PLC Address (No., Street, P.O. Box or Rural Route) 143 McDonald Street City or Town State ZIP Code Midland MI 48640 Telephone Number Fax Number 989 832-1770 989 832-6988 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) athompson@pdkg.com Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcels areyou | [] vest [| No** appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels. **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] 739 W. Cody Estey Rd, Pinconning, Ml 48650 Taxing Authority (City or Township) County Mt. Forest Township, Pinconning Bay
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A, ji rpay STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS GOVERNOR LANSING DIRECTOR Section 4: Issues Being Appealed (check all that apply) [\# True Cash and Taxable Value [0 Poverty Exemption [OJ Taxable Value Only (calculation) [J Disabled Veterans Exemption [J Uncapping of Taxable Value [J Eligible Manufacturing Personal Property (ESA) [J Exemption from Taxation (other than the denial of a [0 Classification Principal Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal The 2025 taxable value (TV) calculated for Petitioner's Property is invalid and unlawful as it exceeds the amount permitted by the Michigan Constitution and applicable statutes. The mode of assessment adopted by Respondent discriminates against Petitioners and denies them constitutional rights to uniformity, equal protection, and due process of law. The taxes to be levied and collected for tax year 2025 are accordingly unlawful. The 2025 TV is invalid because it is based on an assessed value (AV) that exceeds 50% of the Property's true cash value (TCV). The Township's Assessor established the AV for the Property at $204,300.00. Per a 2025 appraisal performed by Peterson & Watson Real Estate Appraisals, the TCV of the Property is $126,000, which supports an AV and TV of $63,000.00 for tax year 2025. This petition is severed from MTT Docket No. 24-002359 pursuant to order dated October 17, 2025, and, pursuant to that order, should be assigned Docket No. 25-003613. Section 6: Jurisdictional Issues Year(s) you are appealing: Did you protest the assessment at a Board of Review (BOR)? [Hl] Yes [r] No If Yes, check which BOR you attended AND attach the BOR decision: March O July O December If No, check the applicable reason(s): Not required to attend Od 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) O Appealing within 35 days of State Tax Commission Order O Appealing within 35 days of receipt of Notice of Uncapping Did you request a poverty exemption at the BOR? [Hl] Yes [7] No If Yes, check which BOR considered your application AND attach the BOR decision: O March O July a December If No, explain why:
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS GOVERNOR LANSING DIRECTOR Section 7: Valuation Information use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 09-110-023-200-010-00 Classification of Property: Real Personal (check one) a Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Current Assessed Value (also known as State Equalized Value) as established by the BOR: $204,300 Current Taxable Value as established by the BOR: $82,250 What do you believe is the fair market value (also known as True Cash Value)? $126,000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. $63,000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. N/A Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* Parcel Identification Number: Current Classification of Property as established by Board of Review: Real Personal (check one) ad Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) What do you believe is the property’s classification? Real Personal (check one) Od Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) If improved property, how is the property currently being used? If improved
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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 Greg Wendling and Lianne Wendling, MICHIGAN TAX TRIBUNAL Petitioners, SMALL CLAIMS DIVISION v MTT Docket No. 24-002359 & 25-003613 Mt Forest Township, Presiding Judge Respondent. Jason C. Grinnell ORDER GRANTING JOINT MOTION TO ADJOURN ORDER SEVERING TAX YEAR 2025 TO DOCKET NO. 25-003613 ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT FOR TAX YEAR 2024 CONSENT JUDGMENT On October 14, 2025, the parties filed a joint motion requesting adjournment of the scheduled Small Claims hearing and a joint stipulation for entry of consent judgment for tax year 2024. In the motion, the parties state that they want to continue to negotiate with respect to tax year 2025. The Tribunal has reviewed the motion, stipulation, and case file and finds that the stipulation comports with the mandates of State law.1 As a result, the Tribunal will enter the parties’ Stipulation. As a result of the stipulation, adjourning the hearing scheduled for November 4, 2025, and severing tax year 2025 to Docket No. 25-003613 is appropriate. Therefore, IT IS ORDERED that the Small Claims hearing is ADJOURNED. IT IS FURTHER ORDERED that Petitioners’ assessment appeal for the 2025 tax year is SEVERED and ASSIGNED to Docket No. 25-003613. IT IS FURTHER ORDERED that Petitioners shall file a petition for the 2025 tax year within 21 days of the entry of this Order. The petition shall note the docket number assigned by the Tribunal for the 2025 tax year and if filed utilizing the Tribunal’s e-filing system, must be filed on the assigned 2025 docket as a “Severed Petition.”2 1 See MCL 211.27a. 2 Alternatively, the petition may be downloaded from the Tribunal’s website and mailed to the Tribunal via United States Postal Service at: Michigan Tax Tribunal, PO BOX 30232, Lansing, MI 48909. The petition
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MTT Docket No. 24-002359 & 25-003613 Page 2 of 3 IT IS FURTHER ORDERED that the Joint Stipulation for Entry of Consent Judgment including all attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise indicated. IT IS FURTHER ORDERED that the officer charged with maintaining the assessment rolls for the tax years at issue shall correct or cause the assessment rolls to be corrected to reflect the property’s true cash and taxable values as provided in this Consent Judgment within 20 days of the entry of the Consent Judgment.3 IT IS FURTHER ORDERED that the officer charged with collecting or refunding the affected taxes shall collect taxes and any applicable interest or issue a refund as required by the Consent Judgment within 28 days of the entry of the Consent Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a proportionate share of any property tax administration fees paid and of penalty and interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, separately indicate the amount of the taxes, fees, penalties, and interest being refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless otherwise indicated, bear interest from the date of payment to the date of judgment and the judgment shall bear interest to the date of its payment. A sum determined by the Tribunal to have been underpaid shall not bear interest for any time period prior to 28 days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, (ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 9.47%, and (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%. This Consent Judgment resolves all pending claims in this matter and closes this case. See docket look up for a copy of stipulation and for any possible refund paragraph. may also be delivered to the Tribunal via overnight carrier (UPS, FedEx, or DHL) at: Michigan Tax Tribunal, 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48933. 3 See MCL 205.755.
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MTT Docket No. 24-002359 & 25-003613 Page 3 of 3 Failure to comply with this order may result in Petitioners being held in default in Docket No. 25-003613, as provided by TTR 237. By _______________________________ Entered: October 17, 2025 bw/jcg 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
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