Jacob A Tropea, Petitioner V Township Of Caseville, Respondent

Page 1

Michigan Tax Tribunal 

MOAHR Docket No. 25-001678 

Jacob Tropea vs. Township of Caseville 

3204-411-093-00 

 

Township of Caseville Facts and Evidence: 

 

 

Sales study that was conducted for the 2025 Assessment Roll values this property as 

$5,750 per Front Foot with a 90% adjustment due to condition of the lot. Sales study that 

was conducted for the 2026 Assessment Roll values this property as $6,700 per Front 

Foot with a 90% adjustment due to condition of the lot. See included Land Studies. 

 

Owner purchased this property on September 28, 2020, for $210,000 in an arms-length 

sale verified by a Warranty Deed and Property Transfer Affidavit. Consequently, the 

property was uncapped for the 2021 Roll per MCL Section 211.27a(2), “Upon a transfer 

of ownership of property after 1994, the property's taxable value for the calendar year 

following the year of the transfer is the property's state equalized valuation for the 

calendar year following the transfer.” 

 

The property is zoned residential and was zoned as such at the time of purchase. 

 

Due to the lack of comparable vacant land sales, a sales study comparison has been 

conducted with paired sales analysis to adjust for differences. Please see attached Sales 

Studies and Comps. 

 

Additional documents included are the property’s record card, valuation sheet and the 

Board of Review Decision for both 2025 and 2026. 

 

Regarding the appraisal conducted on March 27, 2025, by Huron Appraisal Service, the 

sales cited are not comparable to the subject property. Specifically, 9971 Sunset Blvd is 

a condominium site subject to association fees and building restrictions, while 6034 Port 

Austin Rd was transferred via Quit Claim sale does not represent an arms-length 

transaction. 

 

The petitioner is protesting the 2025 and 2026 assessed values, which were set by the 

March Board of Review at $225,000 and $250,000 respectively. The sales comparison 

study establishes the true cash value of the subject property at $596,333 for 2025 and 

$694,500 for 2026. Based on the enclosed data, the township stands by these valuations 

as a fair, equitable and uniform assessment. 

 

SALES STUDY VALUES 

YEAR 

Parcel ID # 

MBOR Assessed Value 

Sales Comparison Value 

2025 

3204-411-093-00 

$225,000 

$596,333 

2026 

3204-411-093-00 

$250,000 

$694,500

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

MICHIGAN TAX TRIBUNAL

Docket Number: 25-001678

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Evidence

Attachment File Name: Tropea Summary

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Doties FF 25-00 LD 

RECEIVED 

JUL 21 2026 

3204-411-093-00 

2025 Record Card 

and Valuation 

Sheet

Page 2

Parcel Number: 

3204-411-093-00 

Jurisdiction: 

CASEVILLE TOWNSHIP 

County: 

HURON 

Printed on 

06/25/2026 

Grantor 

Grantee 

Sale 

Sale 

Inst. 

Terms 

of Sale 

Liber 

Verified 

Prent. 

Price 

Date 

Type 

& 

Page 

By 

Trans. 

HADDAD, 

GEORGE 

& 

KERRY 

TROPEA, 

JAKE 

& 

GINA 

210,000; 

09/28/2020 

{WD 

03-ARM'S LENGTH 

1718/344 

PROPERTY TRANSFER 

100.0 

GILL MICHAEL 

A 

& 

DEBORAH 

(HADDAD, 

GEORGE 

& 

KERRY 

201,000{ 

07/28/2019 

{WD 

03~ARM'S LENGTH 

1675/702 

DEED 

100.0 

SEWARD MARIAN 

B TRUST 

GILL MICHAEL A/DEBORAH 

XK 

176,000] 

05/26/2016 

[WD 

03-ARM'S LENGTH 

DEED 

100.0 

Property Address 

Class: 

RESIDENTIAL-IMPRO 

Zoning: 

R-1 

{ 

[Building 

Permit (s) 

Date 

Number 

Status 

9850 

SHORE DRIVE 

School: 

CASEVILLE 

PUBLIC SCHOOLS 

DEMOLISH BLDG. 

09/25/2012 

|1201FIRE 

OLD COMPLE 

P.R.E. 

0% 

REPLACE SHINGLE 

08/23/2002 

|02-111T 

ASSESSED 

Owner's Name/Address 

MAR ¥TIEITT05 

508 

TROPEA, 

JAKE 

& GINA 

2025 Est TCV 528,760 TCV/TFA: 

0.00 

1394 GLEN WOOD 

: 

_ 

LEONARD MI 

48367 

X [Improved 

i 

Vacant 

Land Value Estimates 

for Land Table LAKE.LAKE 

FRONT PROPERTIES 

Public 

* Factors 

* 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

— 

BT Rong 

RATE TABLE SHORE DRIVE 

100 Units5750.00000 

90 

CONDITION OF LOT 

517,50 

Tax Description 

Gravel Road 

0.00 

Total Acres 

Total Est. 

Land Value 

= 

517,500 

LOT 

5 SAND POINT LAKE SUB. ALSO AN 

% 

paved Road 

— 

- 

- 

EASEMENT 

TO USE PARCEL 

OF LAND DESC AS 

Storm Sewer 

Work Description 

for Permit 1201FIRE, 

Issued 09/25/2012: 

FIRE 

COM AT NW COR OF LOT 22 SAND POINT LAKE 

Sidewalk 

SUB 

TH 

N 

60 

DEG 

W 

27' 

TO 

POB 

TH 

S 

29 

DEG 

Water 

W 60' 

MOL TO WATERS EDGE OF LAGOON TH WLY 

Sewer 

27° 

TH N 29 DEG 

E 

60' MOL TO 

§ 

L OUTLOT 

B 

|y 

|gpiectric 

TH 

S 

60 

DEG 

E 

27' 

TO 

POB. 

% 

leas 

Comments/Influences 

Curb 

FOR 

SALE 

4/14 

$225,000 

Street Lights 

Standard Utilities 

Underground Utils. 

Topography 

of 

Site 

Level 

Rolling 

Low 

High 

Landscaped 

Swamp 

Wooded 

Pond 

Waterfront 

Ravine 

Wetland 

— 

; 

flood Plain 

Year 

Land 

Building 

Assessed 

Board 

of] 

Tribunal/ 

Taxable 

Value 

Value 

Value 

Review 

Other 

Value 

Who 

When 

What 

2025 

258,800 

5,600 

264,400 

225,000M 

178,532¢C 

ASH 03/12/2025 

DATA ENTER 

[2024 

214,900 

5,700 

220,600 

174,134C 

The Equalizer. 

Copyright 

(c) 

1995 

- 2009.|ASH 10/05/2020 DATA ENTER os 

780,000 

57306 

185,200 

165, 842C 

Licensed To: 

Township 

of Caseville, 

County|aSH 08/27/2019 DATA ENTER 

of Huron, Michigan 

2022 

157,500 

4,500 

162,000 

162, 000M 

157, 945C 

*** 

Information herein deemed reliable 

but 

not guaranteed***

Page 3

Residential Building 

1 

of 

1 

Parcel Number: 

3204-411-093-00 

Printed on 

06/25/2026 

Building Type 

(3) 

Roof 

(cont.) 

(11) 

Heating/Cooling 

(18) 

Built-ins 

] 

(15) 

Fireplaces 

(16) 

Porches/Decks | 

(17) 

Garage 

X 

{Single 

Family 

Eavestrough 

X 

iGas 

Oil 

Elec. 

Appliance Allow. 

Interior 

1 

Story 

|Area|Type 

Year Built: 

Mobile Home 

Insulation 

Wood 

Coal 

Steam 

Cook 

Top 

Interior 

2 

Story 

Car Capacity: 

Town Home 

Dishwasher 

2nd/Same Stack 

Class: 

Duplex 

: Front btivtsd 

Forced Air w/o 

Ducts 

Garbage Disposal 

es 

Exterior: 

A~Frame 

x 

Forced Bix us Duces 

Bath Heater 

Exterior 

1 Stoxy 

Brick Ven.: 

T 

orce 

fo} 

ater 

- 

: 

Vent Fan 

Exterior 

2 Stor 

Stone Ven.: 

X 

{Wood 

Frame 

(4) 

Interior 

Electric Baseboard 

Hot 

Tub 

Prefab 

1 

Story 

vy 

Common Wall: 

Drywall 

Plaster 

Bec 

Cell. 

Radiant 

Unvented Hood 

Prefab 

2 Story 

Foundation: 

Building Style: 

Paneled 

Wood T&G 

Sadiant (inf oon 

vented Hood 

Heat Circulator 

Finished 

? 

RANCH 

Trim 

& Decoration 

Space Heater 

Intercom 

Raised Hearth 

Auto. 

Doors: 

Yr Boiit 

[Remodeled 

Wall 

Fl 

Jacuzzi 

Tub 

Wood Stove 

Mech. 

Doors: 

* 

Ex 

|X |Ord 

ein 

all/Floor Furnace 

Jacuzzi repl.Tub 

Direct-Vented Ga 

Area: 

0 

0 

_ 

| 

Forced Heat 

& Cool 

oven 

© 

Good: 

Condition: 

Average 

Size 

of Closets 

Heat 

Pump 

. 

Microwave 

Class: 

C 

Storage Area: 

[tg 

[x ford 

f 

[Small 

No Heating/Cooling 

Standard Range 

Hffec. 

hoe: 

No Conc. 

Floor: 

Room List 

Doors 

| 

[solid 

H.C. 

general Mr 

Self Clean Range 

Total Base 

18,071 

E.C.F. 

[Bsmnt Garage: 

Basement 

ert 

Total 

Depr 

12,108 

¥ 

0.930 

- 

Trash Compacto 

Tot Floor 

5) 

Floors 

{137 Electric 

central Vaoom | Estimated T.C.V: 11,260 

Carport Area: 

2nd Floor 

Kitohen: 

100]Amps Service 

Security System 

oot: 

Bedrooms 

Other: 

- 

Other: 

No./Qual. 

of Fixtures 

Cost Est. 

for Res. 

Bldg: 

1 

Single Family 

RANCH 

Cls 

C 

Blt 

© 

(1) 

Exterior 

|Ex. 

| 

¥ Jozd. 

| 

[Min 

{11) 

Heating System: 

Forced Air w/ Ducts 

X 

Wood/Shingle 

(6) 

Ceilings 

Ground Area 

= 

0 

SF 

Floor Area 

= 

0 

SF. 

Aluminum/Vinyl 

No. 

of Elec. Outlets 

Phy/Ab.Phy/Func/Econ/Conb. 

% Good=67/100/100/100/67 

Brick 

{Many 

| X |Ave. 

| 

[Few 

| Building Areas 

RE] 

Plumbing 

Stories 

Exterior 

Foundation 

Size 

Cost New 

Depr. 

Cost 

X 

{Insulation 

= 

- 

7 

Other Additions/Adjustments 

; 

verage Fixture(s) 

| yater/Sewer 

: 

7) 

Ex 

£ 

{xtur 

i 

. 

(2) Windows 

(7) 

Excavation 

1 

|3 Fixture Bath 

1000 Gal Septic 

1 

5,140 

3,444 

Many 

Large 

Basement: 

0 

S.F. 

2 Fixture Bath 

Public Water 

1 

1,579 

1,058 

X 

|avg. 

X 

|Avg. 

Crawl: 

0 

S.F. 

Softener, 

Auto 

Water Well, 

200 Feet 

1 

11,352 

7,606 

Few 

Small 

| Slab: 

0 

S.F. 

Softener, Manual 

Totals:

Page 4

0

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

SS

) 

RECEIVED 

gm 

wl 

MAY 0 6 2026 

“edgar” 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 25-001678 

Section 1: Respondent’s Contact Information 

Unit of Government 

Jacob Tropea 

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

1394 Glen Wood 

City or Town: 

State: 

ZIP Code: 

Leonard 

Mi 

16567 

Telephone Number: 707-7 9 9-0464 

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

jacob.tropea@gmail.com 

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

{) 

First Name: 

M.L: 

Last Name: 

Jacob 

A 

Tropea 

Firm Name (if any): 

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

1394 Glen Wood 

City or Town: 

State: 

ZIP Code: 

Leonard 

Mi 

[48367 

Telephone Number: 7 0 7-7 9 9-0464 

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

jacob.tropea@gmail.com 

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

if no, list aff parcels that are adjoining In separate groupings. Attacha 

separate sheet if necessary. 

a Yes 

[74] No 

0 Not Applicable 

Does the subject property have a Principal Residence Exemption of 50% or more for ali tax years at issug? 

[T ves 

No

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

As you can see from the email, the county assessor value was rejected. 

| attended the 

BOR last year 03/2025, and the assessor did not show up. 

| attended the BOR again 

this year March 11, 2026. Once again after taking off work and driving 2 hrs, Amy Haag 

the assessor was a no show. The board told me that they needed to convene with her 

yet again. The whole reason for these meetings is to speak your case to both the board 

and assessor such that dialogue and facts are transparent. 

In both case this was done 

behind closed doors. 

All 

| wanted to hear was Ms Haag justifying her taxable position 

against my recorded facts. Since 

| have never done anything like this before 

| have 

since learned that now 

| need to register to be heard by a tribunal. Thus here we are. 

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 

[J No 

If yes, check which BOR Petitioner attended: 

March 

O July 

[i] December 

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

Vj 

[7%] Yes 

[WM] No 

If yes, cite the Board's authority. 

Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? |_| Yes 

No 

Hf yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[I] Yes 

No 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

When was the Notice of Uncapping, if applicable, issued? 

Under what statutory section was the Taxable Value uncapped? 

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

Parcet Number: '3204-411-093-00 

Classification of Property: 

Real{.] 

Personal 

[J (check one) 

Agricultural C1 

Commercial 

[1 

Industria (1 

Residential 

# 

 Timber-Cutover 

[1 

Developmental 

[1 

Utility [J (check one)

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PAPER FILING INSTRUCTIONS FOR ANSWER TO 

VALUATION/UNCAPPING APPEAL 

Follow these instructions for filing this Small Claims answer 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: Respondent's Contact Information: 

If the respondent is a unit of 

government, the “Respondent” is not the assessor, Respondent is the unit of 

government filing the answer to the petition (i.e. city or township). 

if the respondent is 

not a unit of government, Respondent is the party or parties (i.e., taxpayer) filing the 

answer to the petition. Provide the name, address and daytime phone number for the 

respondent. 

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

Information: If Respondent is a unit of government, Respondent must be represented 

by an attorney or authorized representative (i.e., assessor) to file an answer to the 

petition. 

If Respondent is not a unit of government (i.e., taxpayer), Respondent does 

not have to be represented by an attorney or authorized representative to file an answer 

to the petition. 

If Respondent is using an attorney or authorized representative, that 

attorney or authorized representative must provide all information requested in Section 

2 of the Answer Form. If Respondent elects to have an attorney or authorized 

representative, only the attorney or authorized representative will receive notices and 

documents from the

Page 4

STATE

Page 5

ST

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

Jacob A Tropea,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-001678

Township Of Caseville, 

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:

August 12, 2026 

HEARING TIME:

1:00 PM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

731891219 

 

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. 25-001678

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

Page 3

MTT

Page 4

M

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

Page 1

RECEIVED 

JUN 85 2025 

MICHIGAN TAX TRIBUNAL 

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. 25-001678 

Section 1: Respondent’s Contact Information 

First Name 

MI 

Last Name 

Township of Caseville 

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

PO Box 519 

City or Town 

State 

ZIP Code 

Caseville 

MI 

48725 

Telephone Number 989-856-9653 

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

accurateassessing@gmail.com 

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

I. 

First Name 

ML 

Last Name 

Firm Name {if any) 

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

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 

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

[J ves 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

Oves 

[Ino 

Not Applicable

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

As set by the Township of Colfax March Board of Review, the assessment was set at 

50% of true cash value in accordance with the Michigan State Constitution and Michigan 

State Law as December 31, 2024. 

Section 5: Jurisdictional Issues 

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

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

Yes 

[i] No 

If yes, check which BOR Petitioner attended: 

March 

J July 

[3] December 

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

Yes 

[Hl] 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? [mm] Yes 

[me] No 

If yes, cite the Board's authority. 

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

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

7] 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? [8] Yes 

[| No 

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

[1 uty 

[J] 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? |_| Yes 

[|] No 

if Yes, check which BOR Petitioner attended: [| Maren 

{] uly 

[[] December 

Fax 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) 

0 

Agricultural 

Commerclal 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Parcel Identification Number: 

3204-411-093-00 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

industrial 

Restiantia 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

225,000 

Current Taxable Value as established by the BOR: 

179,532 

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

528,760 

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

264,380 

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

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Jacob Tropea 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-001678-TT 

Township of Caseville 

Respondent(s) 

PROOF OF SERVICE 

Amy Haag 

states that on 06/02/2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Answer Form 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Jacob Tropea 

1394 Glen Wood Dr 

Leonard, MI 48367 

Bin ple 

[Signature of person who is serving/mailing copy] 

Bing 

S Wenn 

[Print/type nate of person serving/mailing copy]

Page 5

aa a 

rere 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authorily of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is & mode! assessment notice 10 be used by the focal assessor. 

FROM 

PARCEL IDENTIFICATION 

CASEVILLE TOWNSHIP 

PARCEL NUMBER: 

3204-411-093-00 

PO BOX 519 

CASEVILLE, MI 48725 

PROPERTY ADDRESS: 

9850 SHORE DRIVE 

PIGEON, MI 48755 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE

Page 6

06/02/2

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

Jacob A Tropea,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-001678

Township Of Caseville,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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

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

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

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

settlement conference process.

Page 2

MTT Docket No. 25-001678

Page 2 of 6

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

Mediation is a voluntary process where a mediator facilitates communication between 

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

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

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

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

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: June 9, 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

Jacob A Tropea,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-001678

Township Of Caseville,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of

Page 4

MTT

Page 5

STATE

Page 6

M

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

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

Jacob A Tropea,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-001678

Township Of Caseville,

Respondent.

ORDER OF PARTIAL DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner 

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.1 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).2 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2025 tax year(s) only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: May 29, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

1 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

2 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

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

Jacob A Tropea,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-001678

Township Of Caseville,

Respondent.

ORDER OF PARTIAL DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner 

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.3 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).4 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2025 tax year(s) only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: May 29, 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

3 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

4 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

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

Page 1

RECEIVED 

APR 8:0 2025 

; 

MICHIGAN TAX TRIBUNAL 

hrsmt 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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 

First Name 

MI 

Last Name/Company Name 

JAcop 

A 

TRoPEA 

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

139Y 

GLEN weed 

DR. 

City or Town 

State 

ZIP Code 

. 

LEonARD 

MT 

49367 

Telephone Number 

Fax Number 

FO3-3499 -04 64 

596-152-2913 

E-mait Address (do not enter unless you want MTT to send all correspondence via e-mail} 

JACOB, TROPEA © bMAIL .< 0M 

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

First Name 

M1 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Cade 

Telephone Number 

Fax Number 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

Section 3: Subject Property Information 

How many 

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

parcels are you | [7] ves 

No™ 

appealing? 

“if yes, use a multiple parcel form for information regarding any contiguous parcels. 

*if no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that apply) 

® True Cash and Taxable Value 

[J Poverty Exemption 

[J Taxable Value Only (calculation) 

{J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[3 Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

please 

sce 

docunent 

jncluged 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

. 

R021 ~ 20Q5 

Did you protest the assessment at a Board of Review (BOR)? [3 Yes 

LJ No 

if Yes, check which BOR you attended AND attach the BOR decision: [5 march 

O July 

[} December 

If No, check the applicable reason(s): 

O 

Not required to attend 

[Ml] Assessment Change Notice was not received by Petitioner 

[m} Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

0 Appealing within 35 days of State Tax Commission Order 

O Appealing within 35 days of receipt of Notice of Uncapping

Page 3

eg 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use we multiple parcel form for additional, contiguous parcels. 

Parcel! Identification Number: 

PR04-~Y)1-093-00 

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: 

A?8 ovo 

Current Taxable Value as established by the BOR: 

119.5372 

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

235,000 

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

117,560 

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

62,032 

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: 

Real 

Personal 

{check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

{check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

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

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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 

[v4} No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

O Yes 

No 

If you answered yes to either or both of the above questions, you are hot 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

Page 5

ay 

STATE

Page 6

Bo

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

Jacob A Tropea,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-001678

Township Of Caseville,

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: May 29, 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

Jacob A Tropea,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-001678

Township Of Caseville,

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: May 29, 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

RECEIVED 

APR 8:0 2025 

; 

MICHIGAN TAX TRIBUNAL 

hrsmt 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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 

First Name 

MI 

Last Name/Company Name 

JAcop 

A 

TRoPEA 

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

139Y 

GLEN weed 

DR. 

City or Town 

State 

ZIP Code 

. 

LEonARD 

MT 

49367 

Telephone Number 

Fax Number 

FO3-3499 -04 64 

596-152-2913 

E-mait Address (do not enter unless you want MTT to send all correspondence via e-mail} 

JACOB, TROPEA © bMAIL .< 0M 

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

First Name 

M1 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Cade 

Telephone Number 

Fax Number 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

Section 3: Subject Property Information 

How many 

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

parcels are you | [7] ves 

No™ 

appealing? 

“if yes, use a multiple parcel form for information regarding any contiguous parcels. 

*if no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that apply) 

® True Cash and Taxable Value 

[J Poverty Exemption 

[J Taxable Value Only (calculation) 

{J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[3 Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

please 

sce 

docunent 

jncluged 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

. 

R021 ~ 20Q5 

Did you protest the assessment at a Board of Review (BOR)? [3 Yes 

LJ No 

if Yes, check which BOR you attended AND attach the BOR decision: [5 march 

O July 

[} December 

If No, check the applicable reason(s): 

O 

Not required to attend 

[Ml] Assessment Change Notice was not received by Petitioner 

[m} Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

0 Appealing within 35 days of State Tax Commission Order 

O Appealing within 35 days of receipt of Notice of Uncapping

Page 3

eg 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use we multiple parcel form for additional, contiguous parcels. 

Parcel! Identification Number: 

PR04-~Y)1-093-00 

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: 

A?8 ovo 

Current Taxable Value as established by the BOR: 

119.5372 

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

235,000 

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

117,560 

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

62,032 

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: 

Real 

Personal 

{check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

{check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

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

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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 

[v4} No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

O Yes 

No 

If you answered yes to either or both of the above questions, you are hot 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

Page 5

ay 

STATE

Page 6

Bo

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.