Hardcrete Sand & Gravel LLC, Petitioner V Township Of Sherman, 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 

Hardcrete Sand & Gravel LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-001721 

 

Sherman Township, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS 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.2 

 

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, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-001721 

Page 2 of 2 

 

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. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: November 12, 2025 

gc 

 

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 

NOV 05 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ~~ 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

POR ED EL 

: 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

Y 

MTT Docket No. 25-001721 

Traninfo:4606 

26070385-1 

11/03/95 

TOWNSHIP OF SHERMAN 

, 

Chil: 

5987 

 Awtbs $95.00 

Respondent(s) 

ID: 

DENISE HALL 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in ISABELLA 

County. 

2. 

Parcel Number: 13-027-10-002-00 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

107300 

107300 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

[el ,po0 

En, Spo 

So so 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

TRANSFER OF OWNERSHIP 2024

Page 2

MTT Docket No. 7S - QO 

1 78) 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. The parties agree to the withdrawal of tax year(s) 

Signat 

f Petitioner's Authojized Representative or, 

if none, Petitioner: 

Ce cond 

7 

—_— 

Printed Name: 

Noe 

one ' 

( 

Date: 

/0-30- 2 = 

Signature of Respondent's authorized representative: 

Printed Name: 

| 

OIL 

MM. [9 Ji 

Date: 

10 = 2 4

Page 3

po 

GE 

Rt 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

HARDCRETE SAND & GRAVEL LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-001721 

TOWNSHIP OF SHERMAN 

Respondent(s) 

PROPERTY STIPULATION — MULTIPLE PARCEL FORM___ OF ___ 

(To be attached to a completed Stipulation for Entry of Consent Judgment.) 

1. 

The values for the property identified herein as established by Respondent's 

Board of Review are: 

Tax Year 

| Parcel Number 

Assessed Value 

| Taxable Value 

2025 

13-027-10-004-00 

24800 

24800 

2. 

The values for the property identified herein as stipulated by the parties for 

settlement purposes are: 

Tax Year 

| Parcel Number 

True Cash Value 

| Assessed Value 

| Taxable Value 

2025 

13-027-10-004-00 

HTOO0 

IEerd) 

18, SoD)

Page 4

ity Assessments, Inc 

5887 Schatin Dr 

Weidman, MI 48893 

GRAND RAPIDS MI 

493 

1NOV 2025 

PM6 

L 

“19

NAL Chagque 

1a 

VY ee 

$b Bod 3023 dL 

[a nerey, Mo HE 

EEE 

THERE 

A 

TIT 

AE 

ER TPR 

12

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 

NOV 05 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ~~ 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

POR ED EL 

: 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

Y 

MTT Docket No. 25-001721 

Traninfo:4606 

26070385-1 

11/03/95 

TOWNSHIP OF SHERMAN 

, 

Chil: 

5987 

 Awtbs $95.00 

Respondent(s) 

ID: 

DENISE HALL 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in ISABELLA 

County. 

2. 

Parcel Number: 13-027-10-002-00 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

107300 

107300 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

[el ,po0 

En, Spo 

So so 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

TRANSFER OF OWNERSHIP 2024

Page 2

MTT Docket No. 7S - QO 

1 78) 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. The parties agree to the withdrawal of tax year(s) 

Signat 

f Petitioner's Authojized Representative or, 

if none, Petitioner: 

Ce cond 

7 

—_— 

Printed Name: 

Noe 

one ' 

( 

Date: 

/0-30- 2 = 

Signature of Respondent's authorized representative: 

Printed Name: 

| 

OIL 

MM. [9 Ji 

Date: 

10 = 2 4

Page 3

po 

GE 

Rt 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

HARDCRETE SAND & GRAVEL LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-001721 

TOWNSHIP OF SHERMAN 

Respondent(s) 

PROPERTY STIPULATION — MULTIPLE PARCEL FORM___ OF ___ 

(To be attached to a completed Stipulation for Entry of Consent Judgment.) 

1. 

The values for the property identified herein as established by Respondent's 

Board of Review are: 

Tax Year 

| Parcel Number 

Assessed Value 

| Taxable Value 

2025 

13-027-10-004-00 

24800 

24800 

2. 

The values for the property identified herein as stipulated by the parties for 

settlement purposes are: 

Tax Year 

| Parcel Number 

True Cash Value 

| Assessed Value 

| Taxable Value 

2025 

13-027-10-004-00 

HTOO0 

IEerd) 

18, SoD)

Page 4

ity Assessments, Inc 

5887 Schatin Dr 

Weidman, MI 48893 

GRAND RAPIDS MI 

493 

1NOV 2025 

PM6 

L 

“19

NAL Chagque 

1a 

VY ee 

$b Bod 3023 dL 

[a nerey, Mo HE 

EEE 

THERE 

A 

TIT 

AE 

ER TPR 

12

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

GRETCHEN WHITMER

GOVERNOR

STATE OF MICHIGAN

DEPARTMENTOF LICENSING AND REGULATORYAFFAIRS

LANSING

MARLON l. BROWN, DPA

DIRECTOR

HARDCRETE SAND & GRAVEL LLC

Petitioner(s)

TOWNSHIP OF SHERMAN

Respondent(s)

MICHIGAN TAX TRIBUNAL

MTT Docket No. 25-001721-TT

1.

2

3.

4,

REQUEST FOR INFORMAL SETTLEMENT CONFERENCE

I am requesting an informal settlement conference be scheduled and held to discuss this

case.

A hearing has not yet been scheduled in this case,

Name of Requestor:

DENISE HALL

- SHERMAN TOWNSHIP ASSESSOR

Requestor's Phone Number:

989-644-3413

Requestor's Email (if any):

The requester is the:

[A Taxpayer [u Local Unit of Government

C] Authorized Representative of

Requestor Signature

Date

MICHIGAN TAX TRIBUNAL

• 611 W. OTTAWAST., LANSING, MI 48933

• 517-335-9760

po BOX 30232, LANSING, MI 48909

Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Page 2

Page 2 of 2

PROOF OF SERVICE

I certify that on this date

09/09/2025

HARDCRETE SAND & GRAVEL LLC

representative) by:

, I served a copy of this request on

(the opposing party if not represented or their

C] Personal Delivery [E First Class Mail [3 Registered or Certified Mail or

Other Designated Delivery Service (UPS, FedEx)

09/09/2025

Date

Signature

*A copy of this request must also be filed with the Michigan Tax Tribunal.

Mailing Address: 611 W. Ottawa St., Lansing, MI 48933

Overnight Carrier Address (UPS, FedEx, DHL Deliveries):

2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906

E-FiIing: https://eFiling.apps.lara.state.mi.us

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

Hardcrete Sand & Gravel LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-001721

Township Of Sherman,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

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

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

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 25-001721

Page 2 of 6

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: September 8, 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

Hardcrete Sand & Gravel LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-001721

Township Of Sherman,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties

Page 4

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-001721

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Sherman (ISABELLA)

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

Denise

M.I.

M

Last Name

Hall

Firm Name (if any)

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

5887 Schafin Drive

City or Town

Weidman

State

Michigan

ZIP Code

48893

Telephone Number

989-644-3413

Fax Number

E-mail Address

denise_equitya@yahoo.com

Section 3: Subject Property Information

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

No

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

Yes 

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

After review it was discovered that the properties are completely depleted gravel pits

 currently assessed at full rates. They are scarred and barren. I believe they are

 overvalued for the current market.

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?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If Yes, check which BOR Petitioner attended:

Tax Year(s) denied:

List the date the exemption was denied:

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

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

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

Parcel Identification Number:

13-027-10-002-00

Classification of Property:

Real 

Industrial

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

107,300

Current Taxable Value as established by the BOR:

107,300

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

160,800

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

80,400

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

80,400

Parcel Identification Number:

13-027-10-004-00

Classification of Property:

Real 

Industrial

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

24,800

Current Taxable Value as established by the BOR:

24,800

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

37,200

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

18,600

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

18,600

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Denise M. Hall

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Hardcrete Sand & Gravel LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

 MTT Docket No. 25-001721 

Township Of Sherman,

Respondent.

ORDER CORRECTING DOCKET

The Tribunal has considered the file in this case and finds that this appeal was filed in 

the name of Joseph O'Neil. The documentation filed with the petition indicates, 

however, that the record owner of the property and proper petitioner in this matter is 

Hardcrete Sand & Gravel LLC. The docket should therefore be corrected to reflect the 

same, with the originally listed Petitioner as the authorized representative. The noted 

error is properly corrected under the misnomer doctrine.1 Therefore, 

IT IS ORDERED that the docket shall be CORRECTED as identified above. 

 By: _________________________________

 Patricia L. Halm, Tribunal Chair

Entered: June 27, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

1 See Vanco 1 LLC v Grand Rapids, unpublished per curiam opinion of the Court of Appeals, issued 

November 18, 2014 (Docket No. 317305).

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

Hardcrete Sand & Gravel LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

 MTT Docket No. 25-001721 

Township Of Sherman,

Respondent.

ORDER CORRECTING DOCKET

The Tribunal has considered the file in this case and finds that this appeal was filed in 

the name of Joseph O'Neil. The documentation filed with the petition indicates, 

however, that the record owner of the property and proper petitioner in this matter is 

Hardcrete Sand & Gravel LLC. The docket should therefore be corrected to reflect the 

same, with the originally listed Petitioner as the authorized representative. The noted 

error is properly corrected under the misnomer doctrine.2 Therefore, 

IT IS ORDERED that the docket shall be CORRECTED as identified above. 

 By: _________________________________

 Patricia L. Halm, Tribunal Chair

Entered: June 27, 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

2 See Vanco 1 LLC v Grand Rapids, unpublished per curiam opinion of the Court of Appeals, issued 

November 18, 2014 (Docket No. 317305).

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

Filer Type: Individual 

First Name

Joseph

M.I.

Last Name/Company Name

O'Neil

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

3610 N Rolland Rd

City or Town

Weidman

State

Michigan

ZIP Code

48893

Telephone Number

989-644-5543

Fax Number

E-mail Address

hardcreteweidman@gmail.com

Section 2: Petitioner’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

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

2

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

Drew Rd

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48893

Taxing Authority (City or Township)

Township Of Sherman (ISABELLA)

County 

Isabella

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

Assessed as Aggrecultural but is depleated gravel pit. 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 13-027-10-002-00

Classification of Property:

Real

Industrial

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

107300

Current Taxable Value as established by the BOR:

107300

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

125000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

62500

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

62500

Parcel Identification Number: 13-027-10-004-00

Classification of Property:

Real

Industrial

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

24800

Current Taxable Value as established by the BOR:

24800

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

40000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

20000

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

20000

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:

What do you believe is the property’s classification?

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

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

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Fee Information

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Joseph O'Neil

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

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these 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 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, 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 property (see MCL 205.762)

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

Hardcrete Sand & Gravel LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-001721

Township Of Sherman,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: June 27, 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

Hardcrete Sand & Gravel LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-001721

Township Of Sherman,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: June 27, 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

.

Of

$18 (Rov 11-12)

Petition to Board of Review

03/12/2025

11:42

AM

L-4035

Thig form is issued under the authority of PA. 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

TO BE COMPLETED BY OWNER OR OWNER'S AGENT

Owner's Name (Please Print or T ype)

HARDCRETE SAND & GRAVEL LLC

Township or City

SHERMAN TOWNSHIP

etitioner's Name (If Other than Owner Please Print or Type)

ounty

ISABELLA

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:

Property Identified (Parcel ccxje required. Property address & legal description optional)

13-027-10-002-00

SHERMAN- W 1/2 OF NW 1/4 EXCAAND LYING W OF CHIPP RIVER

DREW RD

Protested Item

Ü Assessed Value

Tentative Taxable Value

i.

PROTEST OF ASSESSMENT

(Complete this section for a protest of assessed value and/or tentative taxable value)

C) Classification

Assessed Amoun

107,300

Owner's Estimated

rue Cash Value

soe

Tentative Taxable Value

107,300

Ü Qualifed Agricultural

Property Exemption

Year

2025

2.

PROTEST OF CLASSIFICATION

(Complete this section

for a request to Change the classification: The Board of Review must make their decision regardingclassification in accordance

With section 211 ,34c of the Michigan Compiled I-aws. 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.)

Classification Of v:roperty on this year'S assessment roll:

302

Classlficati01? shourld be: (Please check one of the following)

C]

Agricultural

Cl Commercial

Industrial

Cl Residential

D Timber Cutover

C]Developmental

C) Utility (Personal Property Only)

3.

PROTESTOF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY

(If the assessor ras 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 trus action to the March Board of Review THE BOARD OF REVIEW HAS NO AUTHORITY

TO CONSIDER OR ACT UPON THE

EXEMPTION FROM THE 18 SCHOOLOPERATING MILLS FOR HOMEOWNERS PRINCIPAL RESIDENCE PROPERTIES)

Percent qualified agricultural exemption requested by Owner (Enter 100 if full

Percent qualified agricultural exemption granted by assessor: (Enter

O if exemption is denied)

exemption requested)

4.

REASON FOR PROTEST

State reason(s: for protest or assesseo value and/or the tentatjve taxable value and/or classification and/or qualified agricultural property exemption.

CERTIFICATION

Signature

Address

Date

03/1212025

Phone Number

330

www.michigan.gov/treasury

Page 2

618

Pago ;

FOR BOARD OF REVIEW USE ONLY

INSTRUCTIONS: incorporate a copy of IIMS form anci (he assigned number in Ihe Board oi Review minutes,

Polilion Number

1 ASSESSED VALUE

Disposition bv Board of Review The Board o' Review must slate. the reason

lis action below

Assessed Value Changecl IZrom

Record or Vote

or

men)ber commitiee..

boar(l

Chairperson

Member.

NO

Reason for Boatd Action

000200

Member

IZI

NO—

Initj@l$_

If you disagree

e. cjec,lSjon 01 the Board of Revjew leqarviltiq

tentative assesseci value. you may appeal that dec.lsjon bv filinq a petilton with the Michigan lax Tribunal

P

(

) liox 30232,

Mi

Real. Industrial

Personal

Personal and

Personal Properly may

b}' May

,Agricultural

RrVil,

Royocienü;.ll

Over Real, anej

Propej•tv

be appealed hy

The petition must

nn

a

lax 'I ribural

or a fort)) approved bv tho tvljchyqan lax

lax

Inal

are avalläblo at www

2.. TENTATIVE TAXABLE VALUE

by Board of

T he Board of Review

stale the reason [or its

below

Tentative

l'

Value Changed Erom

Record of Vote

- Board or three member commillee of board

107,300

131

Ll

NO

[Reason

'\Gtion•

To

Member:

II

with

o/

Boai(l

taxable

you

appc:al 'hat

bv (iling a peti110n with the Michigan

•i'ribunai

Real,

Real,

CJ(ility Personal

be

A1

Roal. Regt(ientlal

( )vor Real

anci

Porsonal Properly may be appealed by

31

netltion must

filed

on a Mtchjqan

Btbunal Vor

a

apjyoved by the

lay

MIC.fitqan lag inhunal lorms;

available at wwwm«:htgan.gov/taxtrib

3. CLASSIFICATION

by

of Review.

I he

of

slate the ceason for

below

302

Domed

Classific,auon Changed [from

Roc.orci of Vole

L oard or three member committee or bomci

Member

YES

YES

IA

NO

Reason for Board Action

NO

Initials

Of

Ilmqrcl of

1B,'

p

MI

48909 by

4. QUALÅFIED AGRICULTURAL PROPERTY EXEMPTION

Disposition by tk)ard of Review.

Ihe Board of ROV!ew mtJSt state the reason for

its action below

V*emplion Request

Exemption percent modifiorl

(rom

of Vote

'loard oriiiVee member

of board

Chawperson

YES

NO

Roanon

for

,'N/ fron

Member

NO

—Initial

Member

YES

NO

II

appeal

p.()

Mi

on a

Ot a

approved hy

at

5. Adjournment

ofTinal

of

ot Review Grv.retavv Signature

Page 3

Michigan Department cf Treasury

618

Petition to Board of Review

03/12/2025

11:39

AM

L-4035

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

TO BE COMPLETED BY OWNER OR OWNERS AGENT

Owner's Name (Please Print or Type)

HARDCRETE SAND & GRAVEL LLC

Township or City

SHERMAN TOWNSHIP

Petitioner's Name (If Other than Owner

Please Print or Type)

County

ISABELLA

The undersigned

Page 4

FOR

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

Filer Type: Individual 

First Name

Joseph

M.I.

Last Name/Company Name

O'Neil

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

3610 N Rolland Rd

City or Town

Weidman

State

Michigan

ZIP Code

48893

Telephone Number

989-644-5543

Fax Number

E-mail Address

hardcreteweidman@gmail.com

Section 2: Petitioner’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

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

2

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

Drew Rd

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48893

Taxing Authority (City or Township)

Township Of Sherman (ISABELLA)

County 

Isabella

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

Assessed as Aggrecultural but is depleated gravel pit. 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 13-027-10-002-00

Classification of Property:

Real

Industrial

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

107300

Current Taxable Value as established by the BOR:

107300

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

125000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

62500

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

62500

Parcel Identification Number: 13-027-10-004-00

Classification of Property:

Real

Industrial

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

24800

Current Taxable Value as established by the BOR:

24800

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

40000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

20000

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

20000

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:

What do you believe is the property’s classification?

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

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

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Fee Information

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Joseph O'Neil

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

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these 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 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, 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 property (see MCL 205.762)

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.