Henry Stutzman, Petitioner V Township Of Sheridan, 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

Henry Stutzman,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-003015

Township Of Sheridan, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

December 22, 2026 

HEARING TIME:

1:45 PM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

521269139 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 25-003015

Page 2 of 4

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged as indicated above.

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are automatically included 

in valuation appeals once the assessment has been established for that tax year. For purposes of 

administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit 

documentation and be prepared to discuss subsequent tax year assessments at hearings to be conducted on 

or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year, 

taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at 

the March Board of Review for that year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. 

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

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

requests may be sent to the opposing party by mail or by e-mail, if the parties agree to submission by e-mail. If 

sent by mail, motions and requests must be sent to the opposing party or their authorized representative at the 

address identified in the petition or answer for that party or authorized representative, unless the party or 

authorized representative filed an appearance or other documentation identifying a different mailing address. 

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

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

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

Page 3

MTT

Page 4

MT

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

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON {. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25-003015-TT 

Section 1: Respondent’s Contact Information 

First Name 

Ml 

Last Name 

SHERIDAN TOWNSHIP CLARE COUNTY 

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

8987 E. SURREY RD 

City or Town 

State 

ZIP Code 

fe 

MI 

148617 

Telephone “™r089-289-5845 

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

billstrouse@ispmgt.com 

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

) 

First Name 

Ml 

Last Name 

WILLIAM 

R 

STROUSE 

Firm Name {if any) 

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

8164 E WASHINGTON RD 

City or Town 

State 

ZIP Code 

CLARE 

Ml 

148617 

Telephone “080-289-5845 

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

bilistrouse@ispmgt.com 

Section 3: Subject Property Information 

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

Yes 

a No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

{ves 

[Ono 

Not Applicable

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

| believe the assessed valuation is correct, with the exception of the Heating system. 

| 

did not notice the mistake until the last couple of days. 

| have corrected the 2026 

assessment card to reflect a Space heater not a Forced Air heating system. 

| will 

provide evidence to show reason for the assessed value in future correspondence. 

I do agree that the heating system needs to be corrected. The corrected SEV for 2025 

should be $193,600 with a TV of $193,600. 

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 

[ml] No 

If yes, check which BOR Petitioner attended: 

March 

O July 

[IB] December 

if no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? tl Yes 

[i] No 

*Submit a copy of the Notice of Assessment with the Answer. 

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

[I] No 

If yes, cite the Board's authority. 

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? [Hl] Yes 

a No 

if yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[J ves 

No 

If so, what is the issue date?

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? [ml] Yes 

No 

If Yes, check which BOR Petitioner attended: O March 

0 July 

0 December 

List the date the BOR denied Petitioner's Poverty Exemption: 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption ata BOR? J Yes 

No 

If Yes, check which BOR Petitioner attended: [] March 

[1 July 

{1 December 

Tax Year(s) denied: 

"| 

List the date the exemption was denied: 

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

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Parcel Identification Number: 

18-016-017-200-06 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

% 

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

194,600 

Current Taxable Value as established by the BOR: 

194,600 

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

387,200 (corrected heating system) 

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

$193,600 (corrected) 

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

$193,600 (corrected) 

Signature 

*Required 

Respondent or Attornay/Authorized Representative's Signature: 

an

Page 4

Parcel Number: 

Grantor 

STUTZMAN JOHN 

L 

& 

MARY 

H 

PACKARD ROGER 

& 

PAULETTE 

Property Address 

8110 BRAND AVE 

Owner's Name/Address 

STUTZMAN HENRY 

& ELIZABETH 

8110 

S BRAND AVE 

CLARE 

MI 

48617 

Tax Description 

T17N R3W 

SEC 

17 

Comments/Influences 

Default Comments 

The Equalizer. 

Copyright 

Licensed 

To: 

of Clare, 

Michigan 

- 

18-016-017-200~06 

. 

NE 

1/4 

OF NE 

1/4. 

SPLIT ON 10/11/2019 FROM 016-017-200-03; 

Township 

of 

Sheridan, 

Jurisdiction: 

Sheridan Township 

County: 

CLARE 

Grantee 

Sale 

Price 

320,000 

320,000 

Sale 

Date 

05/23/2024 

QC 

04/06/2022 

Terms 

of 

Sale 

STUTZMAN HENRY 

& ELIZABET 

STUTZMAN 

JOHN 

L 

& MARY 

H 

21-NOT USED/OTHER 

03-ARM'S 

LENGTH 

Class: AGRICULTURAL-IMPR 

Zoning: 

School: 

CLARE 

PUBLIC SCHOOLS 

P.R.E. 

100% 

06/08/2024 

MAP 

#: 

2025 

Est 

TCV 389,154 

TCV/TFA: 

202.68 

Building 

Permit (s) 

X 

Improved 

Public 

Improvements 

Dirt Road 

Gravel Road 

Paved Road 

Storm Sewer 

Sidewalk 

Water 

Sewer 

Electric 

Gas 

Curb 

Street Lights 

Standard Utilities 

Underground Utils. 

Vacant 

Description 

Frontage 

AG/RES 

RAT TILL 

#1 

Topography of 

Site 

Level 

Rolling 

Low 

High 

Landscaped 

Swamp 

Wooded 

Pond 

Waterfront 

Ravine 

Wetland 

Flood Plain 

Land 

Value 

99,000 

95,600 

98,000 

106,200 

86,000 

0 

74,000 

0 

Year 

Building 

Value 

2025

Page 5

Re

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

Henry Stutzman,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003015

Township Of Sheridan,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Users who file documents with the Michigan Tax Tribunal are advised that filed 

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 25-003015

Page 2 of 6

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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

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

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

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

settlement conference process.

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

Mediation is a voluntary process where a mediator facilitates communication between 

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

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

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

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

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: October 24, 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

Henry Stutzman,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003015

Township Of Sheridan,

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

Page 4

MTT

Page 5

STA

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

Henry

M.I.

Last Name/Company Name

Stutzman

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

8110 S Brand Ave

City or Town

Clare

State

Michigan

ZIP Code

48617

Telephone Number

866.921.9293

Fax Number

E-mail Address

beach@michiganassessor.com

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

First Name

Michael

M.I.

John

Last Name

Beach

Firm Name (if any)

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

439 W Washington St

Apt B

City or Town

Ionia

State

Michigan

ZIP Code

48846

Telephone Number

866-921-9293

Fax Number

866-921-9293

E-mail Address 

beach@michiganassessor.com

Section 3: 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 non-contiguous or non-adjoining parcel.

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

8110 S Brand Ave

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Clare

Michigan

48617

Taxing Authority (City or Township)

Township Of Sheridan (CLARE)

County 

Clare

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

The subject property is assessed in excess of the 50% of true cash value allowable by law. We ask for a correction to the class of construction, heating type and 

functional obsolescence attributable to the building practices of the Amish community. We will be providing evidence that supports this conclusion and reduction in 

valuation.

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: 18-016-017-200-06

Classification of Property:

Real

Agricultural

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:

194600

Current Taxable Value as established by the BOR:

194600

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

352600 

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

176300

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

176300

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?

Fee Information

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

Yes

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) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Michael Beach

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

Henry Stutzman,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003015

Township Of Sheridan,

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: September 23, 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

Henry Stutzman,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003015

Township Of Sheridan,

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: September 23, 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

Si 

epartment of Treasury 

™12) 

ql 

AF 7 

03/11/2025 06:45 aM 

Petition to Board of Review 

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 OWNER'S AGENT 

Owner's Name (Please Print or Type) 

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

STUTZMAN HENRY & ELIZABETH 

Township or City 

County 

Sheridan Township 

CLARE 

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 code required. Property address & legal description optional) 

: 

016-017-200-06 

8110 BRAND AVE 

T17N R3W SEC 17 

. NE 1/4 OF NE 1/4. SPLIT ON 10/11/2019 FROM 016-017-200-03; 

Protested Item 

[1 Assessed Value 

[0 Tentative Taxable Value 

[J Classification 

O Qualifed Agricultural 

Property Exemption 

1. 

PROTEST OF ASSESSMENT 

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

Assessed Amount 

Owner's Estimated True Cash Value 

Tentative Taxable Value 

Year 

194,600 

194,600 

2025 

2. 

PROTEST OF CLASSIFICATION 

(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.) 

Classification of property on this year's assessment roll: 

1 0 1 

Classification should be: (Please check one of the following) 

X- Agricultural 

[J industrial 

[Timber Cutover 

[utility (Personal Property Only 

0 commercial 

[J Residential 

[Developmental 

3. 

PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(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.) 

Percent qualified agricultural exemption granted by assessor: (Enter 0 if exemption is denied) 

Percent qualified agricuitural exemption requested by Owner: (Enter 100 if full 

‘exemption requested) 

4. 

REASON FOR PROTEST 

State reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or qualified agricultural property exemption. 

Email profes 

I'd PVES 

© ort in 

7 

High. 

CERTIFICATION 

Signature 

Date 

Hen ry NES J2 naa Zl 

Phone Number 

S10 

Berond 

Ave. 

www.michigan.gov/treasury 

Address 

03/11/2025

Page 2

/ 

/ 

4 

tment of Treasury 

} Page2 

"(BOARD OF REVIEW USE ONLY 

(STRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

Parcel Code 

Petition Number 

2 

016-017-200-06 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

Denied 

[[] 

Assessed Value Changed From: 

[ 

194,600 fro: 

[ 

[GY &o© 

Ki 

Record of Vote - Board or three member committee of board 

IN 

’ 

hi. 

p 

Chairperson: TZ} YES 

[J no = 

Member 

[X] Yes 

[J no Dh 

Member: 

“Fh ves 

[J nolt=t 

Reason for Board Action: 

2 

p 

Ya 

j 

: 

j 

i 

4 

Vabos 

of) 

uihbing 

s Aland Io Ae ceed 

ed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

P.0.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. 

- Xo 

cl SE a 

If you disagree with the decision of the Board of Review regarding tentative assess: 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

194,600 

To: 

[| 

Denied 

il 

Tentative Taxable Value Changed From: 

Record of Vote - Board or three member committee of board. 

Chairperson: 

[] YES 

[| 

NO —mme— 

Member: 

[] 

YEs 

[|] 

NO —gmz~ 

Member: 

[J ves 

[] NOs 

Reason for Board Action: 

n of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed 

al forms are available at www.michigan.gov/taxtrib. 

If you disagree with the decision 

P.0.Box 30232, Lansing, Mi. 48909. Commercial Real, 

appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over 

on a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribun: 

3. CLASSIFICATION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

101 

To: 

[1 

Denied 

[1 

Classification Changed From: 

Record of Vote - Board or three member committee of board. 

Chairperson: 

[] ves 

[J 

NO 

rims 

Member: 

[1 YEs 

 [] 

NO 

“mas 

Member: 

[1 ves 

[] no was 

Reason for Board Action: 

rding classification, appeal is made by sending Form 2167 to the State Tax Commission, P.O. Box 30471, Lansing, Mi. 48909 by June 30 

If you disagree with the decision of the Board of Review regar 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION

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

Henry

M.I.

Last Name/Company Name

Stutzman

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

8110 S Brand Ave

City or Town

Clare

State

Michigan

ZIP Code

48617

Telephone Number

866.921.9293

Fax Number

E-mail Address

beach@michiganassessor.com

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

First Name

Michael

M.I.

John

Last Name

Beach

Firm Name (if any)

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

439 W Washington St

Apt B

City or Town

Ionia

State

Michigan

ZIP Code

48846

Telephone Number

866-921-9293

Fax Number

866-921-9293

E-mail Address 

beach@michiganassessor.com

Section 3: 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 non-contiguous or non-adjoining parcel.

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

8110 S Brand Ave

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Clare

Michigan

48617

Taxing Authority (City or Township)

Township Of Sheridan (CLARE)

County 

Clare

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

The subject property is assessed in excess of the 50% of true cash value allowable by law. We ask for a correction to the class of construction, heating type and 

functional obsolescence attributable to the building practices of the Amish community. We will be providing evidence that supports this conclusion and reduction in 

valuation.

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: 18-016-017-200-06

Classification of Property:

Real

Agricultural

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:

194600

Current Taxable Value as established by the BOR:

194600

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

352600 

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

176300

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

176300

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?

Fee Information

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

Yes

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) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Michael Beach

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.