Jack P Ochodnicky, Petitioner V Township Of Oakfield, 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

Jack P Ochodnicky,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000351

Township Of Oakfield,

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Order will not be published.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. 26-000351

Page 2 of 2

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

Page 3

STATE

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Page 1

Page 1

© iLOOKABOUT (US) Inc. dba Apex Software

SKETCH/AREA TABLE ADDENDUM

SUBJECT INFO

File No.: 

Parcel No.: 41-08-19-226-027

Property Address: 10243 NE POPLAR DR

City: ROCKFORD

County: KENT

State: MI

ZipCode: 49341

Owner: OCHODNICKY JACK P II

Client: 0

Client Address: 

Appraiser Name: 

Inspection Date: 

SKETCH

14.0'

10.0'

WGEP

140 sf

20.0'

20.0'

20.0'

24.0'

10.0'

11.0'

8.0'

WD

88 sf

14.0'

14.0'

WD

196 sf

4.0'

BRK PATIO

40 sf

3.0'

2.0'

8.0'

2.0'

1 STY/SL

1376 sf

47.0'

4.0'

16.0'

BRK PATIO

64 sf

Sketch by ApexSketch

AREA CALCULATIONS SUMMARY

Code

Description

Factor

Net Size

Perimeter

Net Totals

1 STY

1 STY/SL

1

1376

180

1376

P/P

WGEP

1

140

48

WD

1

88

38

WD

1

196

56

BRK PATIO

1

40

28

BRK PATIO

1

64

40

528

COMMENT TABLE 1

COMMENT TABLE 2

COMMENT TABLE 3

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Page 1

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Docket #: 26-000351

Party Filing Document

Party Filing Document: 

 Respondent

 Respondent

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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

ARCHIVED

Valuation Report

DB:

2026 Oakfield Twp

06/10/2026

03:42 PM

 245,600 245,600 245,600 197,779 197,779 0

2026 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT

 245,600 0 0 0 197,779 0

2026 New Eq. Adjustment Loss Additions Tax Adjustment Losses

 0 0 0 192,580 2.70

2025 Assessed MBOR S.E.V. Base for Cap IRM

Est. TCV/Total Floor Area = 357.04

2026 Est. T.C.V. 41-08-19-226-027 = 491,288

 ECF (SCRAM) 1.889 => TCV: 229,723

Notes: 

 Totals: 209,676 121,611

 Exterior 1 Story 1 6,261 3,631 

 Interior 1 Story 1 5,131 2,976 

Fireplaces

 Water Well, 50 Feet 1 3,278 1,901 

 Public Sewer 1 1,436 833 

Water/Sewer

 Treated Wood 88 2,261 1,311 

 Treated Wood 196 3,855 2,236 

Deck

 WGEP (1 Story) 140 12,446 7,219 

Porches

Other Additions/Adjustments

 Total: 175,008 101,504

1 Story Siding Slab 1,376 

Stories Exterior Foundation Size Cost New Depr. Cost 

Building Areas

Phy/Ab.Phy/Func/Econ/Comb. % Good=58/100/100/100/58

Ground Area = 1376 SF Floor Area = 1376 SF.

(11) Heating System: Forced Air w/ Ducts 

 

Cost Est. for Res. Bldg: 1 Single Family RANCH Cls C Blt 1960

 Total Estimated Land Improvements True Cash Value = 1,280

 SEWER 0.00 1 76 0

 SPETIC 0.00 1 76 0

Description Rate Size % Good Cash Value

Residential Local Cost Land Improvements

D/W/P: Brick on Sand 16.20 40 76 492

D/W/P: Brick on Sand 16.20 64 76 788

Description Rate Size % Good Cash Value

Land Improvement Cost Estimates

 79 Actual Front Feet, 0.31 Total Acres Total Est. Land Value = 260,285

SCRAM FF 86.00 152.00 0.7997 1.0813 3500 100 260,285

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 * Factors * POPLAR POINT

Land Value Estimates for Land Table SCRAM.SCRAM

9/19/23: NOH. PICS UPDATED AND MEASUREMENTS CONFIRMED. MLB

Map #: KENT OAKFIELD TOWNSHIP ROCKFORD, MI 49341 

Property Class: 401 10243 NE POPLAR DR 

41-08-19-226-027 2026 Est. T.C.V. OCHODNICKY JACK P II

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Page 1

1 of 1

Docket #: 26-000351

Party Filing Document

Party Filing Document: 

 Respondent

 Respondent

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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Page 1

*** Information herein deemed reliable but not guaranteed***

KENT

County:

OAKFIELD TOWNSHIP

Jurisdiction:

Printed on

Parcel Number:

41-08-19-226-027

0

0

0

0

2023

0

0

0

0

2024

0

0

0

0

2025

197,779C

245,600M

245,600

115,500

130,100

2026

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

Work Description for Permit PBOK24-0007, Issued 03/06/2024: Tear Off Shingles &

Resheet The Roof & Install New Shingles & Venting.

Land Improvement Cost Estimates

Description Rate Size % Good Cash Value

D/W/P: Brick on Sand 16.20 64 76 788

D/W/P: Brick on Sand 16.20 40 76 492

Residential Local Cost Land Improvements

Description Rate Size % Good Cash Value

 SPETIC 0.00 1 76 0

 SEWER 0.00 1 76 0

 Total Estimated Land Improvements True Cash Value = 1,280

 * Factors * POPLAR POINT

Description Frontage Depth Front Depth Rate %Adj. Reason Value

SCRAM FF 86.00 152.00 0.7997 1.0813 3500 100 260,285

 79 Actual Front Feet, 0.31 Total Acres Total Est. Land Value = 260,285

Land Value Estimates for Land Table SCRAM.SCRAM

MLB 09/19/2023 INSPECTED/

MSM 04/06/2022 NO ACTIVIT

LAK 10/27/1992 INSPECTED

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

 

 

 

 

 

 

 

 

 

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

X

 

 

 

 

 

 

 

 

 

 

 

Public

Improvements

Vacant

 

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: Township of Oakfield, County

of Kent, Michigan

9/19/23: NOH. PICS UPDATED AND

MEASUREMENTS CONFIRMED. MLB

Split/Comb. on 06/25/2025 completed

06/25/2025 MATTHEW OWNER REQUEST ;

Parent Parcel(s): 41-08-19-226-007,

41-08-19-226-006, 41-08-19-226-026;

Child Parcel(s): 41-08-19-226-027,

41-08-19-226-028;

-----------------------------------------

Comments/Influences

410819226027 LOTS 32 & 33 ALSO THAT PART

OF VAC PORTION OF PARK ADJ THERETO ON THE

E * POPLAR POINT SPLIT/COMBINED ON

06/05/2025 FROM 41-08-19-226-006,

41-08-19-226-007, 41-08-19-226-026;

Tax Description

OCHODNICKY JACK P II

12855 HARVARD AVE NE

CEDAR SPRINGS MI 49319

Owner's Name/Address

10243 NE POPLAR DR

Property Address

2026 Est TCV 491,288 TCV/TFA: 357.04

MAP #: KENT

P.R.E. 0% 

REFERENCE

PBOK24-0007

03/06/2024

Res. Alteration

School: CEDAR SPRINGS PUBLIC SCHOOLS

Status

Number

Date

Building Permit(s)

Zoning: LRD

Class: RESIDENTIAL-IMPROV

0.0

DEED

202503200014685

31-SPLIT IMPROVED

QC

03/12/2025

0

OCHODNICKY JACK P II

OCHODNICKY JACK P II

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

06/10/2026

Page 2

Class: C

Effec. Age: 42

Floor Area: 1,376 

Total Base New : 209,676 E.C.F.

Total Depr Cost: 121,611 X 1.889

Estimated T.C.V: 229,723 

Cost Est. for Res. Bldg: 1 Single Family RANCH Cls C Blt 1960

(11) Heating System: Forced Air w/ Ducts 

Ground Area = 1376 SF Floor Area = 1376 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=58/100/100/100/58

Building Areas

Stories Exterior Foundation Size Cost New Depr. Cost 

1 Story Siding Slab 1,376 

 Total: 175,008 101,504

Other Additions/Adjustments

Porches

 WGEP (1 Story) 140 12,446 7,219 

Deck

 Treated Wood 196 3,855 2,236 

 Treated Wood 88 2,261 1,311 

Water/Sewer

 Public Sewer 1 1,436 833 

 Water Well, 50 Feet 1 3,278 1,901 

Fireplaces

 Interior 1 Story 1 5,131 2,976 

 Exterior 1 Story 1 6,261 3,631 

 Totals: 209,676 121,611

Notes: 

 ECF (SCRAM) 1.889 => TCV: 229,723

Carport Area: 

Roof: 

Bsmnt Garage: 

Year Built: 

Car Capacity: 

Class: 

Exterior: 

Brick Ven.: 

Stone Ven.: 

Common Wall: 

Foundation: 

Finished ?: 

Auto. Doors: 

Mech. Doors: 

Area: 

% Good: 

Storage Area: 

No Conc. Floor: 

 (17) Garage

WGEP (1 Story)

Treated Wood

Treated Wood

140

196

88

Type

Area

 (16) Porches/Decks

Interior 1 Story

Interior 2 Story

2nd/Same Stack

Two Sided

Exterior 1 Story

Exterior 2 Story

Prefab 1 Story

Prefab 2 Story

Heat Circulator

Raised Hearth

Wood Stove

Direct-Vented Gas

1

 

 

 

1

 

 

 

 

 

 

 

 (15) Fireplaces

Appliance Allow.

Cook Top

Dishwasher

Garbage Disposal

Bath Heater

Vent Fan

Hot Tub

Unvented Hood

Vented Hood

Intercom

Jacuzzi Tub

Jacuzzi repl.Tub

Oven

Microwave

Standard Range

Self Clean Range

Sauna

Trash Compactor

Central Vacuum

Security System

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Page 1

1 of 1

Docket #: 26-000351

Party Filing Document

Party Filing Document: 

 Respondent

 Respondent

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

 

 

 

 

MICHIGAN TAX TRIBUNAL 

 JACK P. OCHODNICKY II 

SMALL CLAIMS DIVISION 

 

 

Petitioner, 

 

 

MOAHR Docket No. 26-000351 

 v 

 

 

Parcel No. 41-08-19-226-027 

OAKFIELD TOWNSHIP 

 

 

 

 

Respondent. 

 

 

 / 

 

Jack P. Ochodniky II 

12855 Harvard Ave, 

Cedar Springs, MI 49319 

ochodnickyelectric@yahoo.com 

 

 

Matthew Smith 

Oakfield Township Assessor 

10300 14 Mile Rd 

Rockford, MI 49341 

616-754-5679 

assessor@oakfieldtwp.org 

 

 / 

 

PROOF OF SERVICE 

 

 

I, Matthew Smith, state that on June 9, 2026 Respondent served copies of the subject property 2026 

property record card, valuation statement, building sketch, and aerial photos by email to the Michigan Tax 

Tribunal Small Claims Division and also to Petitioner by email upon: 

 

Jack P. Ochodniky II 

12855 Harvard Ave, 

Cedar Springs, MI 49319 

ochodnickyelectric@yahoo.com 

 

 

/s/ Matthew Smith / 

 

 Matthew Smith 

 Oakfield Township Assessor 

 10300 14 Mile Rd NE 

 Rockford, MI 49341 

 (616) 754-5679 

 assessor@oakfieldtwp.org

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-000351

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Oakfield (KENT)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Matthew

M.I. 

J

Last Name

Smith

Firm Name (if any)

Oakfield Township

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

10300 14 Mile Rd NE

City or Town

Rockford

State

Michigan

ZIP Code

48838

Telephone Number

616-754-5679

E-mail Address

assessor@oakfieldtwp.org

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

N/A 

Does the subject property have a principal residence exemption of 50% or more?

No

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

The subject 2026 Assessd Value represents 50% of an accurate estimate of True Cash Value for the year in question based on analysis of comparable sales wich 

occurred between April 1, 2023 and March 31, 2025. 2026 Taxable Value based on the year of acquisition, intervening boundary line changes, and rates of 

inflation.

Petitioner condends that the subject inprovmement suffers from substantial deferred maintence. This statement is supported by a physical inspection conducted 

by the assessor office on September 19, 2023. Since that inspection petitioner has pulled building and electrical permits to remodel the interior of the subject 

structure in order to cure said deferred maintenance. All permits were finaled by the Oakfield Township Building Inspector prior to the valuation date of 

December 31, 2026. Respondent believes all outstanding deferred maintenance issues have been cured.

 

Jurisdictional Issues:

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES:

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

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

If the July or December Board of Review revised the assessment(s) at issue, did it have authority? 

If yes, please cite the Board’s authority?

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

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Under what statutory section was the taxable value uncapped?

 

 

Valuation Information:

Parcel Identification Number:

41-08-19-226-027

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

245600

Current Taxable Value as established by the Board of Review:

197779

What do you believe is the fair market value?

491200

What do you believe is the taxable value?

197779

 

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

Respondent’s Signature: 

/s/ Matthew J. Smith

Attorney or Authorized Agent’s Signature:

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

 

 

 

 

MICHIGAN TAX TRIBUNAL 

 JACK P. OCHODNICKY II 

SMALL CLAIMS DIVISION 

 

 

Petitioner, 

 

 

MOAHR Docket No. 26-000351 

 v 

 

 

Parcel No. 41-08-19-226-027 

OAKFIELD TOWNSHIP 

 

 

 

 

Respondent. 

 

 

 / 

 

Jack P. Ochodniky II 

12855 Harvard Ave, 

Cedar Springs, MI 49319 

ochodnickyelectric@yahoo.com 

 

 

Matthew Smith 

Oakfield Township Assessor 

10300 14 Mile Rd 

Rockford, MI 49341 

616-754-5679 

assessor@oakfieldtwp.org 

 

 / 

 

PROOF OF SERVICE 

 

 

I, Matthew Smith, state that on June 9, 2026 Respondent served copies of the subject property 2026 

property record card, valuation statement, building sketch, and aerial photos by email to the Michigan Tax 

Tribunal Small Claims Division and also to Petitioner by email upon: 

 

Jack P. Ochodniky II 

12855 Harvard Ave, 

Cedar Springs, MI 49319 

ochodnickyelectric@yahoo.com 

 

 

/s/ Matthew Smith / 

 

 Matthew Smith 

 Oakfield Township Assessor 

 10300 14 Mile Rd NE 

 Rockford, MI 49341 

 (616) 754-5679 

 assessor@oakfieldtwp.org

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

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-000351

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Oakfield (KENT)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Matthew

M.I. 

Last Name

Smith

Firm Name (if any)

Oakfield Township

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

10300 14 Mile Rd NE

City or Town

Rockford

State

Michigan

ZIP Code

48838

Telephone Number

616-754-5679

E-mail Address

assessor@oakfieldtwp.org

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

N/A 

Does the subject property have a principal residence exemption of 50% or more?

No

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

The 2026 assessed and taxable values represent an accurate opinion of value based an an analysis of comparable sales that occurreed btween April 1, 2023 and 

March 31, 2025. 

The petiitioner contends that the subject improvement suffers form a high degree of deferred maintenance. This statement is supported by a physical inspection 

of the subject property conducted by my office on September 19, 2023. However; the petitioner has since remodeled the interior of subject improvement and the 

relevant permits have been finaled by the Oakfield Township Building Inspector prior to December 31, 2025. I believe the deferred maintence issues have been 

cured.

 

Jurisdictional Issues:

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES:

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

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

If the July or December Board of Review revised the assessment(s) at issue, did it have authority? 

If yes, please cite the Board’s authority?

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

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

 

 

Valuation Information:

Parcel Identification Number:

41-08-19-226-027

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

245600

Current Taxable Value as established by the Board of Review:

197779

What do you believe is the fair market value?

491200

What do you believe is the taxable value?

197779

 

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

Respondent’s Signature: 

/s/ Matthew J. Smith

Attorney or Authorized Agent’s Signature:

/s/

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

Jack 

M.I.

P

Last Name/Company Name

Ochodnicky

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

12855 Harvard Ave NE

City or Town

CEDAR SPRINGS

State

Michigan

ZIP Code

49319

Telephone Number

6168892092

Fax Number

E-mail Address

ochodnickyelectric@yahoo.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?

1

If you are appealing more than one parcel, are they contiguous or adjoining? No

 *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]

10243 NE Poplar Dr

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Rockford

Michigan

49341

Taxing Authority (City or Township)

Township Of Oakfield (KENT)

County 

Kent

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

True Cash and Taxable Value, Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

The current assessment does not accurately reflect the true condition of the property. The home requires extensive repairs, including foundation deficiencies, 

outdated and unsafe electrical systems, significant water damage, and a fully gutted interior. These issues materially reduce the property’s market value and should 

be fully considered in determining an appropriate assessment.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

1

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: 41-08-19-226-027

Classification of Property:

Personal

Residential

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:

245600

Current Taxable Value as established by the BOR:

245600

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

270000 

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

135000

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

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?

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

Page 4

S

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

Jack P Ochodnicky,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000351

Township Of Oakfield,

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: April 22, 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

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

Jack P Ochodnicky,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000351

Township Of Oakfield,

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: April 22, 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

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

Jack 

M.I.

P

Last Name/Company Name

Ochodnicky

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

12855 Harvard Ave NE

City or Town

CEDAR SPRINGS

State

Michigan

ZIP Code

49319

Telephone Number

6168892092

Fax Number

E-mail Address

ochodnickyelectric@yahoo.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?

1

If you are appealing more than one parcel, are they contiguous or adjoining? No

 *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]

10243 NE Poplar Dr

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Rockford

Michigan

49341

Taxing Authority (City or Township)

Township Of Oakfield (KENT)

County 

Kent

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

True Cash and Taxable Value, Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

The current assessment does not accurately reflect the true condition of the property. The home requires extensive repairs, including foundation deficiencies, 

outdated and unsafe electrical systems, significant water damage, and a fully gutted interior. These issues materially reduce the property’s market value and should 

be fully considered in determining an appropriate assessment.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

1

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: 41-08-19-226-027

Classification of Property:

Personal

Residential

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:

245600

Current Taxable Value as established by the BOR:

245600

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

270000 

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

135000

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

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?

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

Page 4

S

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.