Record Finder / 26-002755-TT
Michigan
Gregory Robert Marini Petitioner V Township Of Peninsula, Sally A Murray Respondents
- Petitioner
- Gregory Robert Marini
- Respondent
- Township Of Peninsula, Sally A Murray
Case overview
- Docket number
- 26-002755-TT
- Status
- Answer Due
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Grand Traverse
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 9 | Answer was received | RESP | Not recorded | 10/14/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 8 | Petition has been verified | PET | 1 | 10/06/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 7 | Notice of Docket Number SC | Not recorded | Not recorded | 10/06/2026 | Not recorded | Download |
| 6 | Evidence was received. | PET | Not recorded | 09/24/2026 | Not recorded | Download |
| 5 | Evidence was received. | PET | Not recorded | 09/24/2026 | Not recorded | Download |
| 4 | Evidence was received. | PET | Not recorded | 09/24/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Evidence was received. | PET | Not recorded | 09/24/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Documentation | PET | Not recorded | 07/24/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 07/22/2026 | $0.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
MBOR Decision.pdfRead complete document text →
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03/18/2026 12:16 PM 2026 BOARD OF REVIEW DECISION FROM PENINSULA TWP ASSESSOR SALLY MURRAY, MAAO 13235 CENTER ROAD TRAVERSE CITY MI 49686 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL. PROPERTY IDENTIFICATION: (Parcel Code required. Property address MARINI GREGORY 3850 SMOKEY RIDGE RD - TRAVERSE CITY MI 49686 and legal description optional.): | 2811-648-001-00 3850 SMOKEY RIDGE LOT | SMOKEY RIDGE PLAT SEE SECTION 7.7.1 (PTZO) RE: | AGRICULTURAL SETBACK REQUIREMENT | THIS PROPERTY IS CLASSIFIED 401 ee a 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 2811-648-001-00 They have made the following determination based on the information you supplied. Board of Review Comments AV/TV FROM 444,100/429,350 TO 358,000/343,250.NEW/ADD: FROM 175,800 (RES'L NEW CONS'N) TO 89,700MBOR: NO GAR FINISH/NO PATIO BLK; NO WAINS/NO CONC FLR. WELL/SEPTIC TO BE PRICED WITH HOME FOR UNIFORMITY PURPOSE. [2026 ORIGINAL ASSESSED VALUE ee re BB, IN ~ — rr eg ios Se ORD [2026 "BOARD OF REVIEW" ASSESSED VALUE EEE he TR NORE «WE (If the above amounts are the same, no revisions have occured) 2026 ORIGINALTAXABLEVALUE 429350 mn 1] 2026 "BOARD OF REVIEW" TAXABLE VALUE 343,250 ' 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG ee eee — — — p— m— _ — — 100.0000 | Please feel free to contact the assessor at the address listed above or call if you have any questions. “Effective March 1, 2013. the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to initiate a new Small Claims appeal. Petition forms are available on this website.” http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html
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scanswer_valuation.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 / UNCAPPING APPEAL MTT DOCKET NO. 26-002755 Respondent’s Contact Information: Filer Type: Individual Local Unit of Government: First Name Sally M.I. A Last Name Murray Mailing Address (No., Street, P.O. Box or Rural Route) 13235 Center Rd City or Town Traverse City State Michigan ZIP Code 49686 Telephone Number 2312237313 E-mail Address assessor@peninsulatownship.com Subject Property Information: Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings. *If necessary, attach a separate sheet. N/A Does the subject property have a principal residence exemption of 50% or more? Yes Please Explain Your Answer to this Appeal: The subject parcel (vacant land) was purchased 4/28/23. A building permit for a new single family home was issued 5/8/24. Site inspections revealed the project was partially complete at year end 2024 and 100% complete by mid-2025. Multiple conversations with the owner took place in this time. Petitioner subsequently appealed the 2026 valuation. Multiple conversations ensued in which the assessor endeavored to explain the valuation process to the petitioner. The MBOR made concessions to remedy all identified errors: No garage finish; no patio block; no wainscoting; no ceramic floor. The new construction project was valued utilizing the BSA software which incorporates the county adjusted assessor manual. Land values and ECF analysis were performed in keeping with PA 660 standards. The petitioner requested the ECF be applied differently to his property than all other properties. The township provided all relevent documentation to assist the taxpayer in understanding the creation of the assessed and taxable valuations. Skeptical that information was being witheld, the assessor assured the taxpayer that no additional information could be achieved, even if a FOIA request be made. The FOIA deliverables revealed nothing was being witheld. Additional information to be provided in advance of hearing date.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Jurisdictional Issues: IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES: Did Petitioner protest the assessment at a Board of Review? Yes If Yes, check which Board of Review Petitioner attended: March If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? *Submit a copy of the Notice of Assessment with the Answer. If the July or December Board of Review revised the assessment(s) at issue, did it have authority? If yes, please cite the Board’s authority? Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No If yes, please explain Is Petitioner appealing from a State Tax Commission Order? No If yes, when was it issued? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE: When was the Notice of Uncapping issued? Under what statutory section was the taxable value uncapped? Valuation Information: Parcel Identification Number: 28-11-648-001-00 Classification of Property: Real (check one)
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Residential (check one) Current Assessed Value as established by the Board of Review: 358000 Current Taxable Value as established by the Board of Review: 343250 What do you believe is the fair market value? 716000 What do you believe is the taxable value? 343250 Electronic Signature *Typing your name below will serve as your signature Respondent’s Signature: /s/ Sally Murray Attorney or Authorized Agent’s Signature: /s/
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scpetition_valuation.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 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Individual Local Unit of Government: First Name Gregory M.I. Robert Last Name Marini Mailing Address (No., Street, P.O. Box or Rural Route) 3850 Smokey Ridge Road City or Town Traverse City State Michigan ZIP Code 49686 Telephone Number 616-558-0581 E-mail Address searay400ec@gmail.com Subject Property Information: How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each parcel N/A Property Address (No., Street) 3850 Smokey Ridge Road City or Town Traverse City County Grand Traverse State Michigan ZIP Code 49686 Taxing Authority (City or Township) Township Of Peninsula (GRAND TRAVERSE) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 The current assessment exceeds 50% of the property's actual True Cash Value. The valuation is based on significant physical and clerical errors regarding the property's characteristics, including a misclassification of the building quality, the inclusion of non-existent features, and the misapplication of the Economic Condition Factor (ECF) to land improvements. The Township has also denied FOIA requests, preventing a transparent calculation of the lawful values. Jurisdictional Issues: Did you protest the assessment at a Board of Review? Yes If Yes, check which Board of Review you attended: March If No, please check the applicable reason(s): Year(s) Under Appeal: 2026 Valuation Information for Each Parcel under Appeal: Parcel Number: 28-11-648-001-00 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 358000 Current Taxable Value as established by the Board of Review: 343250 What do you believe is the fair market value? 500000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 250000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 0 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 /s/ Greg Marini Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? Yes
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260721_SC-Petition-Valuation.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING 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.I. Last Name/Company Name 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 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. 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 appealing? If you are appealing more than one parcel, are they contiguous or adjoining? Yes* No** **If No, you must file separate appeals for each parcel Property Address (No., Street) City or Town County State ZIP Code Taxing Authority (City or Township) Gregory R Marini 3850 Smokey Ridge Road Traverse City MI 49686 3850 Smokey Ridge Road Traverse City Grand Traverse MI 49686 Peninsula Township 616-558-0581 searay400ec@gmail.com 1
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING Section 4: Check which of the following you are appealing (check all that apply) True Cash and Taxable Value Taxable Value Only (calculation) Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal Section 6: Jurisdictional Issues Did you protest the assessment at a Board of Review (BOR)? Yes No If Yes, check which BOR you attended: March July December If No, please check the applicable reason(s): 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: Year(s) under appeal: The local assessement 50% of the property's actual True Cash Value. The current valuation is based on SIGNIFICANT physical and clerical errors regarding the property's characteristics. The township has ntentionally withheld public property records and denised FOIA request, preventing transparent calculation of the lawful Assesd and Taxable Values. 2026
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Number: Classification of Property: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Assessed Value (also known as State Equalized Value) established by the Board of Review: Taxable Value established by the Board of Review: What do you believe is the fair market value (also known as true cash value)? What do you believe is the assessed value? (multiply true cash value by .5) What do you believe is the taxable value? (cannot exceed assessed value) 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
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STAT
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SC_Notice_of_Docket_Number.2026-10-06_08-13-34.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 Gregory Robert Marini, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002755 Township Of Peninsula, 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 6, 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
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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 Gregory Robert Marini, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002755 Township Of Peninsula, 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 6, 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
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260528_FOIA 26-22_Marini_FOIA Appeal Determination_Signed.pdfRead complete document text →
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PENINSULA TOWNSHIP 13235 Center Road, Traverse City MI 49686 www.peninsulatownship.com MAURA SANDERS REBECCA CHOWN KATIE CLARK SUPERVISOR CLERK TREASURER JULIE ALEXANDER J.P. MILLIKEN DAVID K. SANGER ISAIAH S. WUNSCH TRUSTEE TRUSTEE TRUSTEE FOIA Appeal Determination FOIA Request No. 26-22 Requester: Greg Marini Parcel No.: 28-11-648-001-00 Date of Appeal: April 16, 2026 Dear Mr. Marini: The Peninsula Township Board has reviewed your written FOIA appeal dated April 16, 2026, regarding FOIA Request No. 26-22. Your original request sought records related to the valuation of parcel 28-11- 648-001-00, including CAMA/building detail worksheets, manual reference pages, neighborhood ECF and land studies, and component-level additions or adjustments for the 2024 and 2025/2026 tax years. The Board has also reviewed the Township's response and the records provided, including the valuation report, parcel record information, land value information, building sketch, building detail record, and listed additions and adjustments for the subject parcel. Those records include, among other items, the property class, building size, land value, ECF, cost-new figures, septic and well entries, porch, garage, built-ins, fireplace, and related valuation information. The Board further reviewed your appeal materials, including your position that additional “Building Cost Detailed” records, software-generated reports, or line-item cost calculations should be available and should have been produced. After review, the Peninsula Township Board upholds the denial. Michigan FOIA provides a right to inspect, copy, or receive copies of existing public records that are sufficiently described in a written request. FOIA does not require a public body to create a new public record, compilation, summary, or report in response to a request. A “public record” is a writing prepared, owned, used, possessed, or retained by a public body in the performance of an official function. In deciding a FOIA appeal, the head of the public body may uphold the denial, reverse the denial, reverse it in part, or issue other action permitted by statute. Page 1 of 2
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The Board finds that the Township provided the existing responsive records in its possession that correspond to the assessment and valuation information requested. The additional detail requested in the appeal appears to seek either a different form of report, a more detailed mathematical breakdown, a custom extraction from assessing software, or an explanation of how individual valuation inputs were applied. FOIA does not require the Township to create a new record, generate a new report, perform new calculations, or provide a narrative explanation where no such public record already exists. The Board also notes that several issues raised in the appeal concern the accuracy of the assessment itself, including disagreement with the ECF, land valuation, “% good,” septic/well treatment, patio, garage, and other component values. Those matters are outside the scope of this FOIA appeal. FOIA addresses access to existing public records; it does not determine whether an assessment is correct or whether a valuation methodology was properly applied. For these reasons, the Board upholds the Township's denial of the appeal. This decision does not prevent you from submitting a new FOIA request for specifically identified existing public records, nor does it limit any rights you may have to pursue assessment-related remedies through the Board of Review, July Board of Review, Michigan Tax Tribunal, or any other process available by law. Sincerely, Peninsula Township Board FOIA Appeals Body Nowa pods signed] Maura Sanders, Supelvisor, Peninsula Township Date Page 2 of 2
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260414_Marini FOIA Response (full enclosures attached).pdfRead complete document text →
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April 14, 2026 Via Electronic Mail Greg Marini 3850 Smokey Ridge Road Traverse City, Michigan 49686 Searay400ec@gmail.com 616-558-0581 Dear Mr. Marini: RE: Peninsula Township FOIA Response – Partial Grant, Partial Denial Our office represents Peninsula Township (the “Township”), and we are writing on behalf of the Peninsula Township FOIA Coordinator. This letter is in response to your Michigan Freedom of Information Act (“FOIA”) request for records received by the Township on April 6, 2026. MCL 15.235(1) (“A written request made by . . . electronic mail . . . is not received by a public body’s FOIA coordinator until 1 business day after the electronic transmission is made”). The Township understands that you have technically submitted this request twice. While the Township initially responded to your first submission of this request via email, this correspondence serves as a formal FOIA response to both FOIA requests. You requested: 1. Full CAMA Building Detail Worksheets: The complete itemized cost-calculation sheets for the 2024 and 2025/2026 tax years. This must include the "base math" prior to multipliers, specifically the manual page rates, square foot base rates, and line-item "plus adjustments" or "refinements" used for the Class B/C valuation. 2. Specific Manual Reference Pages: Copies of the specific pages from the State Tax Commission (STC) Assessor’s Manual referenced to determine the base costs for this property. The "Top-Level" Property Base Cards you provided are only part of the initial request from yesterday. Without the "Building Cost Detailed
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2 Worksheet", i.e., the internal math the township used for calculations of my property assessment, I cannot verify the details of your assessment. 3. Neighborhood ECF and Land Studies: The 2024 and 2025 Economic Condition Factor (ECF) analysis and Land Value studies for my specific neighborhood code. 4. Component Audit: The specific line-item breakdown for the Additions/Adjustments applied in the 2024 and 2025/2026 tax years. Your request is granted, in part, as to existing, non-exempt public records within the Township’s possession falling within the scope of the request that are sufficiently described to allow the Township to locate responsive records. The Township has already provided you with certain records that are responsive to your request, but they have additionally been attached herein for your reference as a part of this FOIA Response. As for the partial denial, part of your request is denied because certain records requested in your FOIA request do not exist. MCL 15.235(5)(b). Specifically, the requested records related to request #2 and request #4 do not exist under the description provided by you or under any other name reasonably known to the Township. See Id. Enclosed, please find a Certificate of No Public Records to that effect that details what specific requested records do not exist. (Enclosure #1). The Township is dedicated to ensuring that you receive all the records that are responsive to your request and the Township strictly complies with the pro-disclosure nature of the FOIA. The Township is unable to produce the specific manual pages within request #2 because the Township does not know what specific manual pages are used when determining the base costs for the property. The software utilized by the Township incorporates the pricing components of the 2025 Michigan Assessor’s Manual. This eliminates the need for assessors to draw upon page-by-page analysis and hand computed mathematics. As a result, the Township has no knowledge of the specific pages of the manual the pricing components come from because the formula is integrated into the software. The Michigan Assessor’s Manual can be accessed free of charge on the State Tax Commission’s website, at the following link: https://www.michigan.gov/treasury/local/stc/accordion/pubs/michigan-assessor-manuals Further, in regard to request
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260309_BOR decision_pg4.pdfRead complete document text →
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tl a, TL L-4035a 3128 (Rev. 11-13) 2026 Taxable Value Calculations Worksheet Parcel No. 11-648-001-00 Issued under authority of P.A. 206 of 1883. Filing Is mandatory. Petition No. 11 This form must be completed by the Board of Review (B of R) and made part of the Board of Review Record whenever a change is made to an individual parcel of property which causes Taxable Value to change. Complete Section 1 if the B of R changes Capped Value. SECTION 1 ByBofR 2025 Final Taxable Value as set by Assessor, Board of Review or Michigan was 255,600 Tax Tribunal (Enter number into column labeled "By Assessor.").. = 246,885 246,885 Amount ofdllosses’. esd ne EEE Gr ERS = 0 0 (See page 11 and 12 of STC Bulletin #3 of 1995 for formulas) Amounts of JAdditions Ya... ale aR en = 175,800 89,700 (See pages 6-11 of STC Bulletin # 3 of 1995 for formulas. IMPORTANT: See STC Bulletin No. 3 of 1997 for change to formula for Replacement Construction). 2026 Capped Value = (2025 Taxable Value - Losses) X CPI + Additions = ( 246,885 - 0 YX 1.027. = 89,700 ~. 343080 By B of R 2026 Capped Value = 343,250 Complete Section 2 if the B of R changes Assessed Value. SECTION 2 iE : eh 2026/Assessed VAI. ........... 5 nmin nso ORGIES so 15 = 444,100 358,000 2026 Tentative SEV = 2026 Assessed Value X 2026 Tentative Equalization Factor = 358,000 X 1.000 = 358,000 By BofR 2026 Tentative SEV = 358,000 2026 Tentative Taxable Value is the lesser of the 2026 Capped Value or the 2026 Tentative SEV. 2026 Tentative Taxable Value = 343,250 yAaN) Ee Na SOT Date 2(q 2b www. michigan.gov/treasury
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SubsequentFiling.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 MICHIGAN TAX TRIBUNAL Docket Number: 26-002755 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Petitioner Files Document Type: Evidence Attachment File Name: 260309_BOR decision_pg4 Document Type: Evidence Attachment File Name: 260414_Marini FOIA Response (full enclosures attached) Document Type: Evidence Attachment File Name: 260528_FOIA 26-22_Marini_FOIA Appeal Determination_Signed Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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260309_BOR decision_pg1.pdfRead complete document text →
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03/18/2026 12:16 PM 2026 BOARD OF REVIEW DECISION FROM PENINSULA TWP ASSESSOR SALLY MURRAY, MAAO | 13235 CENTER ROAD TRAVERSE CITY MI 49686 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): | | 2811-648-001-00 3850 SMOKEY RIDGE MARINI GREGORY 3850 SMOKEY RIDGE RD - | TRAVERSE CITY MI 49686 LOT | SMOKEY RIDGE PLAT SEE SECTION 7.7.1 (PTZO) RE: | AGRICULTURAL SETBACK REQUIREMENT K 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 2811-648-001-00 They have made the following determination based on the information you supplied. Board of Review Comments AV/TV FROM 444,100/429,350 TO 358,000/343,250.NEW/ADD: FROM 175,800 (RES'L NEW CONS'N) TO 89,700MBOR: NO GAR FINISH/NO PATIO BLK; NO WAINS/NO CONC FLR. WELL/SEPTIC TO BE PRICED WITH HOME FOR UNIFORMITY PURPOSE. [2026 ORIGINAL ASSESSED VALUE BR TI ~ re slog [2026 "BOARD OF REVIEW" ASSESSED VALUE TN Ta5R.000 1 8 (If the above amounts are the same, no revisions have occured) 2026 ORIGINAL TAXABLEVALUE ~~ »¥ ha 429,350 E - - 2026 "BOARD OF REVIEW” TAXABLE VALUE a 343,250 “ : Es 100.0000 | Please feel free to contact the assessor at the address listed above or call if you have any questions. 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG ~- “Effective March 1, 2013. the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to initiate a new Small Claims appeal. Petition forms are available on this website.” http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html
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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 MICHIGAN TAX TRIBUNAL Docket Number: 26-002755 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Petitioner Files Document Type: Evidence Attachment File Name: 260309_BOR decision_pg1 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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03/02/2026 02:28 PM www.michigan.gov/treasury Phone Number Address 03/02/2026 Signature Date CERTIFICATION State reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or qualified agricultural property exemption. REASON FOR PROTEST 4. Percent qualified agricultural exemption requested by Owner: (Enter 100 if full exemption requested) Percent qualified agricultural exemption granted by assessor: (Enter 0 if exemption is denied) (If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural property, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 3. Developmental Residential Commercial Timber Cutover Agricultural Utility (Personal Property Only) Industrial Classification should be: (Please check one of the following) 401 Classification of property on this year's assessment roll: (Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance with section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on that property's status as a homeowner's principal residence or qualified agricultural property.) PROTEST OF CLASSIFICATION 2. 2026 444,100 429,350 Year Tentative Taxable Value Owner's Estimated True Cash Value Assessed Amount (Complete this section for a protest of assessed value and/or tentative taxable value) PROTEST OF ASSESSMENT 1. Qualifed Agricultural Property Exemption Classification Tentative Taxable Value Assessed Value Protested Item 3850 SMOKEY RIDGE RD LOT 1 SMOKEY RIDGE PLAT SEE SECTION 7.7.1 (PTZO) RE: AGRICULTURAL SETBACK REQUIREMENT 11-648-001-00 Property Identified (Parcel code required. Property address & legal description optional) : The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of the following described property: GRAND TRAVERSE PENINSULA TOWNSHIP County Township or City MARINI GREGORY Petitioner's Name (If Other than Owner. Please Print or Type) Owner's Name (Please Print or Type) TO BE COMPLETED BY OWNER OR OWNER'S AGENT This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal or the State Tax Commission unless you first protest to the Board of Review L-4035 Petition to Board of Review 618 (Rev. 11-12) Michigan Department of Treasury 616-558-0581 There are some errors in percent of completion and sq/ft calculations. I am aslo challenging my TCV & ECFvalues, as I do believe my home is an outlier/unique property based on research. 3850 Smokey Ridge Road 475,000-550,000
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Petition Number Reason for Board Action: Reason for Board Action: If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at P.O.Box 30232, Lansing, Mi. 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. Reason for Board Action: Assessed Value Changed From: To: Record of Vote - Board or three member committee of board 401 Classification Changed From: __________________
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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 MICHIGAN TAX TRIBUNAL Docket Number: 26-002755 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Petitioner Files Document Type: Documentation Attachment File Name: 260302_L-4035 Submission_Marini Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Individual Local Unit of Government: First Name Gregory M.I. Robert Last Name Marini Mailing Address (No., Street, P.O. Box or Rural Route) 3850 Smokey Ridge Road City or Town Traverse City State Michigan ZIP Code 49686 Telephone Number 616-558-0581 E-mail Address searay400ec@gmail.com Subject Property Information: How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each parcel N/A Property Address (No., Street) 3850 Smokey Ridge Road City or Town Traverse City County Grand Traverse State Michigan ZIP Code 49686 Taxing Authority (City or Township) Township Of Peninsula (GRAND TRAVERSE) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 The current assessment exceeds 50% of the property's actual True Cash Value. The valuation is based on significant physical and clerical errors regarding the property's characteristics, including a misclassification of the building quality, the inclusion of non-existent features, and the misapplication of the Economic Condition Factor (ECF) to land improvements. The Township has also denied FOIA requests, preventing a transparent calculation of the lawful values. Jurisdictional Issues: Did you protest the assessment at a Board of Review? Yes If Yes, check which Board of Review you attended: March If No, please check the applicable reason(s): Year(s) Under Appeal: 2026 Valuation Information for Each Parcel under Appeal: Parcel Number: 28-11-648-001-00 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 358000 Current Taxable Value as established by the Board of Review: 343250 What do you believe is the fair market value? 500000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 250000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 0 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 /s/ Greg Marini Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? Yes
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING 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.I. Last Name/Company Name 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 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. 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 appealing? If you are appealing more than one parcel, are they contiguous or adjoining? Yes* No** **If No, you must file separate appeals for each parcel Property Address (No., Street) City or Town County State ZIP Code Taxing Authority (City or Township) Gregory R Marini 3850 Smokey Ridge Road Traverse City MI 49686 3850 Smokey Ridge Road Traverse City Grand Traverse MI 49686 Peninsula Township 616-558-0581 searay400ec@gmail.com 1
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING Section 4: Check which of the following you are appealing (check all that apply) True Cash and Taxable Value Taxable Value Only (calculation) Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal Section 6: Jurisdictional Issues Did you protest the assessment at a Board of Review (BOR)? Yes No If Yes, check which BOR you attended: March July December If No, please check the applicable reason(s): 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: Year(s) under appeal: The local assessement 50% of the property's actual True Cash Value. The current valuation is based on SIGNIFICANT physical and clerical errors regarding the property's characteristics. The township has ntentionally withheld public property records and denised FOIA request, preventing transparent calculation of the lawful Assesd and Taxable Values. 2026
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Number: Classification of Property: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Assessed Value (also known as State Equalized Value) established by the Board of Review: Taxable Value established by the Board of Review: What do you believe is the fair market value (also known as true cash value)? What do you believe is the assessed value? (multiply true cash value by .5) What do you believe is the taxable value? (cannot exceed assessed value) 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
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STAT
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