Jack A Shoemaker, Petitioner V Township Of Harrison, Respondent
- Petitioner
- Jack A Shoemaker
- Respondent
- Township Of Harrison
Case overview
- Docket number
- 25-003903-TT
- Status
- Hearing Set - SC
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Macomb
- Judge
- Mulchay, Sean
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 10 | Notice of Hearing | Not recorded | Not recorded | 09/23/2026 | Not recorded | Download |
| 9 | A hearing has been scheduled | Not recorded | Not recorded | 09/23/2026 | Not recorded | Not recorded |
| 8 | Response to Order | PET | Not recorded | 01/07/2026 | Not recorded | Download |
| 7 | Order Setting Aside P Default | Not recorded | Not recorded | 01/27/2026 | Not recorded | Download |
| 6 | Notice of Filing | Not recorded | Not recorded | 01/27/2026 | Not recorded | Download |
| 5 | Answer was received | RESP | Not recorded | 01/12/2026 | Not recorded | Download |
| 4 | Order of Default of Petitioner | Not recorded | Not recorded | 12/26/2025 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 12/26/2025 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 12/26/2025 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 12/23/2025 | $0.00 | Download |
Documents
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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 Jack A Shoemaker, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No.: 25-003903 Township Of Harrison, 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: November 30, 2026 HEARING TIME: 2:00 PM Eastern Time JOIN BY PHONE: 1-248-509-0316 ACCESS CODE: 569684142 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.
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MTT Docket No. 25-003903 Page 2 of 6 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
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MTT
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STATE OF MICHIGAN MICHIGAN STATE TAX.-COMMISSION OFFICIAL ORDER Docket Number: 154-2023-0423 Issued November 19, 2025 The State Tax Commission, at a meeting held on November 18, 2025, approved a request pursuant to MCL 211.154 to revise the real and/or personat property assessment for the below listed parcel to the values indicated. ) JAN 19 2026 , Property Owner: oo Parcel Code: 17-11-25-128-008 SHOEMAKER, JACK A; WILLIS, TIRNGHIGAN TAX TRIBUNAL Classification: REAL 36540 UNION LAKE RD #2 County: MACOMB HARRISON TOWNSHIP MI 48045 Assessment CHARTER TWP. OF HARRISON ) . Unit: i Assessing Officer / Equalization Director: School District: L'ANSE CREUSE PUBLIC SCHOOLS DEBRA J. KOPP Village: NONE 38151 L'ANSE CREUSE ge: : "HARRISON TWP., MI 48045-1996 YEAR ORIGINAL REQUESTED APPROVED NET INCREASE OR VALUATION VALUATION VALUATION NET (DECREASE) ASSESSED VALUE 2023 $0 $34,900 $34,900 $34,900 2022 $0 $28,600 $28,600 $28,600 TAXABLE VALUE : ] 2023 $0 $19,018 $19,018 $19,018 2022 $0 $18,113 $18,113 $18,113 The assessor is directed to enter on the assessment roll the net increase/decrease in assessed value andfor taxable value for each year, as approved by the State Tax Commission. The officer preparing or having the tax rolf in his/her possession is directed to enter corrections on the affected tax rolis and to spread the appropriate millage rates for each year corrected. If this order results in additional taxes being owed, the officer having the tax roll in his/her possession shal, not later than 20 days after receiving this order, submit a corrected tax bill, itemized by taxing jurisdiction, to the owner of the property. See MCL 211.154 (3) and (4) regarding the applicability of penalty and interest. If excess taxes have been paid as a result of an over assessment, a refund of the overpayment shall be made by the county treasurer as provided by MCL 211.154 (6). This order limits the additional taxes to the amount which was not paid or not associated with the disabled veteran exemption, PA 161 of 2013. A person to whom property is assessed may appeal the State Tax Commission's determination within 35 days of the date of issuance to the Michigan Tax Tribunal. More information on how to file an appeal with the Michigan Tax Tribunal can be found at www.michigan.gov/taxtrib or by calling the Michigan Tax Tribunal at (517) 335-9760.
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Mr. Jack Shoemaker METROPLEX MI 480 36540 Urion Lake Rd Apt 2 Harrison Twp, MI 48045-6672 7 JAN 2026 PM2 L 250 YEARS OF SERVICE SINCE 1775 FORE u mich Tax as oil WD. OTTAWA St Laps 6 Mi, 48933 A 907 Po Poy 30232 caw Fy AEEHEI- LOTTO ile yee fgg fg IARI ge gy
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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 Jack A Shoemaker, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003903 Township Of Harrison, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner was held in default on December 26, 2026, and the default has been timely cured. The documents curing the default can be reviewed through the docket search function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the document link next to the line item entry for the documents. Therefore, IT IS ORDERED that the Default is SET ASIDE. By_________________________________ Patricia L. Halm, Tribunal Chair Entered: January 27, 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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Jack A Shoemaker 36540 Union Lake Rd. #2 Harrison Township , MI 48045
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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 Jack A Shoemaker, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003903 Township Of Harrison, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner was held in default on December 26, 2026, and the default has been timely cured. The documents curing the default can be reviewed through the docket search function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the document link next to the line item entry for the documents. Therefore, IT IS ORDERED that the Default is SET ASIDE. By_________________________________ Patricia L. Halm, Tribunal Chair Entered: January 27, 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 Jack A Shoemaker, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003903 Township Of Harrison, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner was held in default on December 26, 2026, and the default has been timely cured. The documents curing the default can be reviewed through the docket search function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the document link next to the line item entry for the documents. Therefore, IT IS ORDERED that the Default is SET ASIDE. By_________________________________ Patricia L. Halm, Tribunal Chair Entered: January 27, 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 Jack A Shoemaker, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003903 Township Of Harrison, Respondent. NOTICE OF FILING TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. Unless Respondent was defaulted, this case is ready to be scheduled for a Small Claims hearing and will be scheduled in the normal course of scheduling. You will receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email address in the petition or other documentation. The Notice of Hearing will inform you of the date, time, and location of your hearing (note that your hearing will likely be conducted by telephone). Please read the Notice of Hearing as it includes important information. EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy to the opposing party at least 21 days before the hearing date even if the documents had been submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not timely submitted to the Tribunal and served on the opposing party, the documents may be excluded. Documents may be filed with the Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to service by e-mail. Users who file documents with the Michigan Tax Tribunal are advised that filed documents are public records and will appear for public viewing on the Tax Docket Lookup. Users who file documents are responsible for ensuring sensitive or personal identifying information is withheld or redacted. See TTR 209. If a user wishes to file a document for consideration by the Michigan Tax Tribunal and prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the Order will not be published. Documents filed prior to the issuance of a Protective Order will be published. The responsibility for excluding or redacting personal identifying information (PII) from all documents filed with or offered to the Tribunal rests solely with the parties and their attorneys. The Tribunal is not responsible for or required to review, redact, or screen documents at the time of filing for PII whether filed electronically or on paper. A party, representative, or interested person (i.e. third party not part of an appeal) may request that the Tribunal redact PII contained in a previously-filed document by
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MTT Docket No. 25-003903 Page 2 of 7 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: January 27, 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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Jack A Shoemaker 36540 Union Lake Rd. #2 Harrison Township , MI 48045
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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 Jack A Shoemaker, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003903 Township Of Harrison, 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
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MTT
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STA
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RECEIVED JAN 12 2026 MICHIGAN TA Ce STATE OF MICHIGAN X TRIBUNAL GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I, BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL ANSWER FORM DISABLED VETERANS EXEMPTION MTT DOCKET NO. 25-003903 Section 1: Respondent’s Contact Information Unit of Government Township of Harrison Mailing Address (No., Street, P.O, Box or Rural Route): 38151 L'Anse Creuse City or Town: State: 2iP Code: Harrison Township Mi 48045 Telephone nmber poe 466-1 41 0 Email Address (do not enter unless you want MTT to send all correspondence via email}: dkopp@harrisontownshipmi.gov Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name: ML: Last Name: Debra J Kopp Firm Name (if any): Mailing Address (No., Street, P.O. Box or Rural Route): 38151 L'Anse Creuse City or Town: State: ZiP Code: Harrison Township Mi 48045 Telephone Number: 586-466-1 41 3 Email Address (do not enter unless you want MTT to send all correspondence via email): dkopp@harrisontownshipmi.gov Section 3: Subject Property Information: Parcel Identification Number: 17-11-25-128-008 Section 4: Explain Your Answer to this Appeal
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 5: Jurisdictional Issues Did Petitioner request a disabled veterans exemption by filing an application with the cityftownship? Yes [mn] No List the date the exemption was denied: Tax year(s) denied: 9/8/2023 (per omitted STC petition 154-2023-0423) [2022 & 2023 Signature *required 3 Respondgfit or CT nfative’s Signature: of mn ; CZ
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STATE OF MICHIGAN MICHIGAN STATE TAX COMMISSION OFFICIAL ORDER Docket Number: 154-2023-0423 Issued November 18, 2025 The State Tax Commission, at a meeting held on November 18, 2025, approved a request pursuant to MCL 211.154 to revise the real and/or personal property assessment for the below listed parcel to the values indicated. B Property Owner: Parcel Code: 17-11-25-128-008 SHOEMAKER, JACK A; WILLIS, TINA C Classification: REAL 36540 UNION LAKE RD #2 HARRISON TOWNSHIP MI 48045 County: MACOMB oad CHARTER TWP. OF HARRISON Assessing Officer / Equalization Director: oi: DEBRA J. KOPP Village: NONE 38151 L'ANSE CREUSE School District: L'ANSE CREUSE PUBLIC SCHOOLS HARRISON TWP., MI 48045-1996 ORIGINAL REQUESTED APPROVED NET INCREASE YEAR VALUATION VALUATION VALUATION NET (DECREASE) ASSESSED VALUE 2023 $0 $34,900 $34,900 $34,900 2022 $0 $28,600 $28,600 $28,600 TAXABLE VALUE 2023 $0 $19,018 $19,018 $19,018 2022 $0 $18,113 $18,113 $18,113 The assessor is directed to enter on the assessment roll the net increase/decrease In assessed value and/or taxable value for each year, as approved by the State Tax Commission. The officer preparing or having the tax roll in his/her possession is directed to enter corrections on the affected tax rolls and to spread the appropriate millage rates for each year corrected. If this order results in additional taxes being owed, the officer having the tax roll in his/her possession shall, not later than 20 days after receiving this order, submit a corrected tax bill, itemized by taxing jurisdiction, to the owner of the property. See MCL 211.154 (3) and (4) regarding the applicability of penalty and interest. If excess taxes have been paid as a result of an over assessment, a refund of the overpayment shall be made by the county treasurer as provided by MCL 211.154 (6). This order limits the additional taxes to the amount which was not paid or not associated with the disabled veteran exemption, PA 161 of 2013. A person to whom property is assessed may appeal the State Tax Commission's determination within 35 days of the date of issuance to the Michigan Tax Tribunal. More information on how to file an appeal with the Michigan Tax Tribunal can be found at www.michigan.gov/taxtrib or by calling the Michigan Tax Tribunal at (517) 335-9760.
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: STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF TREASURY RACHAEL EUBANKS GOVERNOR LANSING STATE TREASURER September 17 2025 RE: 154-2023-0423, Charter Twp. of Harrison, Macomb County R E CEIVED DEBRA J. KOPP, ASSESSOR CHARTER TWP. OF HARRISON ort - 71 085 38151 L'ANSE CREUSE ’ HARRISON TWP., MI 48045-1996 Dear Assessor: HARRISON TWP ASSESSING The State Tax Commission has received a petition which indicates that the assessment placed on the property listed below is believed to be incorrectly reported or omitted according to MCL 211.154. The petition requests that the assessment be changed for the year(s) as indicated below: Property Class: REAL Current Requested Parcel Code No. Year Assessed Value ~~ Assessed Value ~ 17-11-25-128-008 2023 $0 $34,900 2022 $0 $28,600 Current Requested Parcel Code No. Year Taxable Value Taxable Value 17-11-25-128-008 2023 $0 $19,018 2022 $0 $18,113 The State Tax Commission will make a determination regarding this requested change at their meeting held on November 18, 2025 at 9:30 AM at the Event Center, 2187 University Park Drive, Okemos, MI 48864. The meeting will also be conducted virtually with the audio and video link posted on the State Tax Commission's website one week prior to the meeting at www.michigan.gov/statetaxcommission. A concurrence agreeing to this change has not been received. Therefore, you or your representative, are invited to attend this meeting to present information in support of your position. Pursuant to STC Rule 209.16, any additional supporting written documentation must be received by our office no fater than 30 days prior to the meeting date. New documents will not be accepted at the Commission meeting. If you wish to attend the meeting, please call 517-241-1240 no later than 10 days prior to the meeting date. A request to postpone must be
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Mic
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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 Jack A Shoemaker, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003903 Township Of Harrison, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of action taken by Board of Review, uncapping notice, PRE denial notice, final assessment notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 14 days of the entry of this order. Therefore, IT IS ORDERED that Petitioner is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.i Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By:_______________________________ Entered: December 26, 2025 Patricia L. Halm, Tribunal Chair PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk i “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received.
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MTT Docket No. 25-003903 Page 2 of 5 A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5)
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Jack A Shoemaker 36540 Union Lake Rd. #2 Harrison Township , MI 48045
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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 Jack A Shoemaker, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003903 Township Of Harrison, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of action taken by Board of Review, uncapping notice, PRE denial notice, final assessment notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 14 days of the entry of this order. Therefore, IT IS ORDERED that Petitioner is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.ii Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By:_______________________________ Entered: December 26, 2025 Patricia L. Halm, Tribunal Chair PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk ii “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial
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MTT Docket No. 25-003903 Page 5 of 5 service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5)
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Page 1
RECEIVED
DEC 26 2025
:
STATE OF MICHIGAN
MICHIGAN TAX TRIBUNAL
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
+
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL PETITION FORM
DISABLED VETERANS EXEMPTION
Do not use this form to appeal Principat Residence Exemption, Qualified Agricultural Exemption, Poverty Exemption,
or
other exemption 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 you do not submit this document, you may be held in default
Section 1: Petitioner’s Contact Information
First Name
M.
Last Name/Company Name
~~
f
.
Mailing FAS P.O\ Box PS
oute),
is
_SHeemA LER
305
Uo
Un os Lake RD. #2
y bt, 50 20
7
~~. p.
7)
ZIP Code +0 o/é ‘a
SB -530-8/38
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
Last Name
Firm Name (if any)
Maifing 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:
me em—— L 9.
] [- 2 5 -
J INE - 00 7
City.
or Towny,
ALL 1.So A) SAY,
“INAcoms
"Hoss
Taxin yas {City or Township)Page 2
CEA a STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain the Reason for this Appeal My Dhushzel. THA Wilhs cave me Covdo HE nA AT 3LSY0 Ula Lake [2D dat pf sor TEOR Ypog™ 77) 2013. fT ThAT Time IT SenT A Quick Clam TO PIACo © Chuprd a) D Fok Sm Loud Ke aSor Tr AS nWedek Reeood £4). Sypdce o/3 7 Have Pord ThE hers; Assoc, ATion [ees SpPeeip/ Assssmes The. Leporbs Ad Al The 7A XS. Section 5: Jurisdictional Issues Did you request a disabled veteran’s exemption by filing an application with the city/township? XY Yes [No If No, please explain: List the date the exemption " denied: Tax year(s) denied: 202/902 / 2022/2023 Fee Information There is no fee required for the filing of a disabled veteran's exemption appeal. Signature required Petitioner Ny) 5H fea Hess os 's Signature: VAY a
Page 3
SRE, be STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA ' GOVERNOR LANSING DIRECTOR PAPER FILING INSTRUCTIONS FOR DISABLED VETERANS EXEMPTION APPEAL Follow these instructions for completing this Small Claims petition form. For questions that are not answered by these instructions, please visit the Tribunal's website at www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. Mail the completed form to: Michigan Tax Tribunal 611 W. Ottawa St., Lansing, MI 48933 U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909 Other Carriers (UPS, FedEx, DHL): 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, Mi 48906 Section 1: Petitioner’s Contact Information: “Petitioner” is the person, business, or entity filing the appeal. Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information: Petitioner does not have to be represented by an attorney or authorized representative to file an appeal with the Tribunal. If Petitioner is represented, provide all contact information for the attorney or authorized representative. If Petitioner elects to have an attorney or authorized representative, only the attorney or authorized representative will receive notices and other documents from the Tribunal. IMPORTANT: If the contact information for Petitioner or Petitioner's attorney or authorized representative, if listed, includes an email address, the Tribunal will use that email address to electronically serve all future notices and documents issued by the Tribunal. Once an email address is provided, a request to opt out of electronic service must be made in writing. Section 3: Subject Property Information: « Parcel Identification Number: List the parcel number of the property being appealed. + Property Address: Provide the address of the property being appealed. Include Street address, City or Town, County, State, and Zip Code. + Taxing Authority: Provide the name of the city OR township (not both) where the property being appealed is located.
Page 4
e® STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR » If No, please explain: If Petitioner did not file an application with the city or township requesting a Disabled Veterans Exemption, explain the reasons why an application was not filed. e Date denied: List the date the city or township denied the Disabled Veterans Exemption. ¢ Tax year(s) denied: List the tax year(s) for which the city or township denied the Disabled Veterans Exemption. Fee Information: No fee is required for the filing of a Disabled Veterans Exemption appeal. If you also wish to dispute the valuation of the property, a valuation petition form must be separately filed, along with the required filing fee, if applicable. Signature: If Petitioner is unrepresented, Petitioner must sign the petition form. If an attorney or other authorized representative is identified in Section 2 of the petition form, the petition form must be signed by that attorney or authorized representative and not petitioner. REMINDERS: Pursuant to TTR 279, a copy of the Board of Review decision or other notice giving rise to the appeal must be submitted with the petition. You must submit the original, completed, signed petition form to the Tribunal. You should also keep a copy for yourself. The Tribunal will issue a Notice of Filing after an answer is filed and indicate the case is ready for the scheduling of a hearing. The Tribunal will send a notice of
Page 5
PMD
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Read document text excerpt
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 Jack A Shoemaker, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003903 Township Of Harrison, 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: December 26, 2025 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
Page 2
Jack A Shoemaker 36540 Union Lake Rd. #2 Harrison Township , MI 48045
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 Jack A Shoemaker, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003903 Township Of Harrison, 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: December 26, 2025 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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.
Read document text excerpt
Page 1
RECEIVED
DEC 26 2025
:
STATE OF MICHIGAN
MICHIGAN TAX TRIBUNAL
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
+
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL PETITION FORM
DISABLED VETERANS EXEMPTION
Do not use this form to appeal Principat Residence Exemption, Qualified Agricultural Exemption, Poverty Exemption,
or
other exemption 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 you do not submit this document, you may be held in default
Section 1: Petitioner’s Contact Information
First Name
M.
Last Name/Company Name
~~
f
.
Mailing FAS P.O\ Box PS
oute),
is
_SHeemA LER
305
Uo
Un os Lake RD. #2
y bt, 50 20
7
~~. p.
7)
ZIP Code +0 o/é ‘a
SB -530-8/38
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
Last Name
Firm Name (if any)
Maifing 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:
me em—— L 9.
] [- 2 5 -
J INE - 00 7
City.
or Towny,
ALL 1.So A) SAY,
“INAcoms
"Hoss
Taxin yas {City or Township)Page 2
CEA a STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain the Reason for this Appeal My Dhushzel. THA Wilhs cave me Covdo HE nA AT 3LSY0 Ula Lake [2D dat pf sor TEOR Ypog™ 77) 2013. fT ThAT Time IT SenT A Quick Clam TO PIACo © Chuprd a) D Fok Sm Loud Ke aSor Tr AS nWedek Reeood £4). Sypdce o/3 7 Have Pord ThE hers; Assoc, ATion [ees SpPeeip/ Assssmes The. Leporbs Ad Al The 7A XS. Section 5: Jurisdictional Issues Did you request a disabled veteran’s exemption by filing an application with the city/township? XY Yes [No If No, please explain: List the date the exemption " denied: Tax year(s) denied: 202/902 / 2022/2023 Fee Information There is no fee required for the filing of a disabled veteran's exemption appeal. Signature required Petitioner Ny) 5H fea Hess os 's Signature: VAY a
Page 3
SRE, be STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA ' GOVERNOR LANSING DIRECTOR PAPER FILING INSTRUCTIONS FOR DISABLED VETERANS EXEMPTION APPEAL Follow these instructions for completing this Small Claims petition form. For questions that are not answered by these instructions, please visit the Tribunal's website at www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. Mail the completed form to: Michigan Tax Tribunal 611 W. Ottawa St., Lansing, MI 48933 U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909 Other Carriers (UPS, FedEx, DHL): 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, Mi 48906 Section 1: Petitioner’s Contact Information: “Petitioner” is the person, business, or entity filing the appeal. Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information: Petitioner does not have to be represented by an attorney or authorized representative to file an appeal with the Tribunal. If Petitioner is represented, provide all contact information for the attorney or authorized representative. If Petitioner elects to have an attorney or authorized representative, only the attorney or authorized representative will receive notices and other documents from the Tribunal. IMPORTANT: If the contact information for Petitioner or Petitioner's attorney or authorized representative, if listed, includes an email address, the Tribunal will use that email address to electronically serve all future notices and documents issued by the Tribunal. Once an email address is provided, a request to opt out of electronic service must be made in writing. Section 3: Subject Property Information: « Parcel Identification Number: List the parcel number of the property being appealed. + Property Address: Provide the address of the property being appealed. Include Street address, City or Town, County, State, and Zip Code. + Taxing Authority: Provide the name of the city OR township (not both) where the property being appealed is located.
Page 4
e® STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR » If No, please explain: If Petitioner did not file an application with the city or township requesting a Disabled Veterans Exemption, explain the reasons why an application was not filed. e Date denied: List the date the city or township denied the Disabled Veterans Exemption. ¢ Tax year(s) denied: List the tax year(s) for which the city or township denied the Disabled Veterans Exemption. Fee Information: No fee is required for the filing of a Disabled Veterans Exemption appeal. If you also wish to dispute the valuation of the property, a valuation petition form must be separately filed, along with the required filing fee, if applicable. Signature: If Petitioner is unrepresented, Petitioner must sign the petition form. If an attorney or other authorized representative is identified in Section 2 of the petition form, the petition form must be signed by that attorney or authorized representative and not petitioner. REMINDERS: Pursuant to TTR 279, a copy of the Board of Review decision or other notice giving rise to the appeal must be submitted with the petition. You must submit the original, completed, signed petition form to the Tribunal. You should also keep a copy for yourself. The Tribunal will issue a Notice of Filing after an answer is filed and indicate the case is ready for the scheduling of a hearing. The Tribunal will send a notice of
Page 5
PMD
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.