Record Finder / 26-000942-TT
Michigan
Jacqueline Roberson Petitioner V Township Of Carmel Respondent
- Petitioner
- Jacqueline Roberson
- Respondent
- Township Of Carmel
Case overview
- Docket number
- 26-000942-TT
- Status
- Answer Due
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Eaton
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 3 | Petition has been verified | PET | 1 | 08/01/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 08/01/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/14/2026 | $100.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
scpetition_sa.pdfRead complete document text →
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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 PETITION FORM SPECIAL ASSESSMENT MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer Type: Individual Local Unit of Government: First Name Jacqueline M.I. Last Name/Company Name Roberson Mailing Address (No., Street, P.O. Box or Rural Route) 1553 N Ainger rd City or Town Charlotte State Michigan ZIP Code 48813 Telephone Number 5173318036 E-mail Address jacquelineroberson26@gmail.com Section 3: Subject Property Information How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel. N/A Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 1553 N Ainger rd Charlotte Michigan 48813 Parcel Identification Number(s): 10000620005003 Taxing Authority (City or Township) Township Of Carmel (EATON) County Eaton Section 4: Explain the Reason for this Appeal Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. a copy of the resolution confirming the special assessment roll) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR We are writing to formally dispute the 2026 assessed and taxable values for our home located at 1553 N Ainger Road, Charlotte, MI. We purchased the property in 2020 for $541,000, and we believe the current 2026 taxable value of $520,652 and corresponding SEV are not in line with the actual fair market value of the property, especially given recent comparable sale data and the home's condition. According to public records, we purchased the property at 1553 N Ainger Rd in 2020 for $541,000. However, in the 2026 tax year, the Taxable Value is listed as $520,652, and the State Equalized Value (SEV) is $653,950, which implies a presumed market value of $1,307,900—a figure more than double our actual purchase price and far beyond any reasonable market estimate. This past year, the home was recently under contract for $678,000 after multiple price reductions: Original listing in September 2024: $800,000 Reduced to $770,000 in December 2024 Reduced again to $700,000 in February 2025 Our accepted cash offer was $688,000, and later renegotiated to $678,000, before ultimately falling through due to unresolved contingencies. The most recent accepted purchase price reflects the true market value of the home and supports our position that the 2026 SEV and Taxable Value are excessively inflated. Section 5: Jurisdictional Issues Did you protest the special assessment at the hearing held to confirm the special assessment roll? Yes If Yes, what was the date of the hearing held to confirm the special assessment roll? 2026-03-11 If No, explain: Fee Information A fee of $100.00 is required for the filing of a Special Assessment Appeal. Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Jacqueline Roberson
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l-4035 tax petition form (1).pdfRead complete document text →
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Page 1
Michigan Department of Treasury 618 (Rev. 12-25) Petition to Board of Review L-4035 This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary; however, you may not appeal to the Michigan Tax Tribunal unless you first protest to the Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classification to the State Tax Commission unless you first protest to the Board of Review. TO BE COMPLETED BY OWNER OR OWNER’S AGENT Owner’s Name (Please Print or Type) Petitioner’s Name (If Other than Owner. Please Print or Type) Township or City County Year of Appeal The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of the following described property: Property Identified (Parcel code required. Property address and legal description optional.) Protested Item: Assessed Value Tentative Taxable Value Taxable Status (exemption) Classification Qualified Agricultural Property Exemption 1, PROTEST OF ASSESSMENT Complete this section for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed personal property forms. Assessed Value Owner’s Estimate of True Cash Value (Market Value) 2. PROTEST OF TAXABLE VALUE Complete this section for a protest of Taxable Value. Reason: Value of Losses Value of Additions Poverty Exemption Uncapping % 3. PROTEST OF CLASSIFICATION Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on that property’s status as a homeowner’s principal residence or qualified agricultural property.) Classification of property on this year’s assessment roll Classification should be (check one of the following): Agricultural Industrial Timber Cutover Utility (Personal Property Only) Commercial Residential Developmental 4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural proper ty, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER’S PRINCIPAL RESIDENCE PROPERTIES.) Percent qualified agricultural exemption granted by assessor (Enter 0 if exemption denied) Percent qualified agricultural exemption requested by owner (Enter 100 if full exemption requested) REASON FOR PROTEST State reason(s) for protest of assessed value and/or the tentative taxable value and/or taxable status and/or classification and/or qualified agricultural property exemption CERTIFICATION Signature Date Phone Number Address Reset Form Dustin & Jacqueline Roberson Carmel Eaton 2026 100-006-200-050-03 $653,950 $678,000 According to public records, we purchased the property at 1553 N Ainger Rd in 2020 for $541,000. However, in the 2026 tax year, the Taxable Value is listed as $520,652, and the State Equalized Value (SEV) is $653,950, which implies a presumed market value of $1,307,900—a figure more than double our actual purchase price and far beyond any reasonable market estimate 2/28/2026 (517) 331-7799 1553 N Ainger rd. Charlotte MI. 48813
Page 2
618, Page 2 FOR BOARD OF REVIEW USE ONLY INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes Petition Number Parcel Code 1. ASSESSED VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below. Denied Assessed Value Changed From to Record of Vote — Board or three-member committee of board Chairperson: Yes No Member: Yes No Member: Yes No Initials Initials Initials Reason for Board Action If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at PO Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 2. TENTATIVE TAXABLE VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below Denied Tentative Taxable Value Changed From to (See attached L-4035A) Record of Vote — Board or three-member committee of board Chairperson: Yes No Member: Yes No Member: Yes No Initials Initials Initials Reason for Board Action If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at PO Box 30232, Lansing MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 3. CLASSIFICATION Disposition by Board of Review. The Board of Review must state the reason for its action below. Denied Classification Changed
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SC_Notice_of_Docket_Number.2026-08-01_09-20-36.pdfRead complete document text →
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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 Jacqueline Roberson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000942 Township Of Carmel, 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: August 1, 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 Jacqueline Roberson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000942 Township Of Carmel, 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: August 1, 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.
scpetition_sa.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL PETITION FORM SPECIAL ASSESSMENT MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer Type: Individual Local Unit of Government: First Name Jacqueline M.I. Last Name/Company Name Roberson Mailing Address (No., Street, P.O. Box or Rural Route) 1553 N Ainger rd City or Town Charlotte State Michigan ZIP Code 48813 Telephone Number 5173318036 E-mail Address jacquelineroberson26@gmail.com Section 3: Subject Property Information How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel. N/A Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 1553 N Ainger rd Charlotte Michigan 48813 Parcel Identification Number(s): 10000620005003 Taxing Authority (City or Township) Township Of Carmel (EATON) County Eaton Section 4: Explain the Reason for this Appeal Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. a copy of the resolution confirming the special assessment roll) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR We are writing to formally dispute the 2026 assessed and taxable values for our home located at 1553 N Ainger Road, Charlotte, MI. We purchased the property in 2020 for $541,000, and we believe the current 2026 taxable value of $520,652 and corresponding SEV are not in line with the actual fair market value of the property, especially given recent comparable sale data and the home's condition. According to public records, we purchased the property at 1553 N Ainger Rd in 2020 for $541,000. However, in the 2026 tax year, the Taxable Value is listed as $520,652, and the State Equalized Value (SEV) is $653,950, which implies a presumed market value of $1,307,900—a figure more than double our actual purchase price and far beyond any reasonable market estimate. This past year, the home was recently under contract for $678,000 after multiple price reductions: Original listing in September 2024: $800,000 Reduced to $770,000 in December 2024 Reduced again to $700,000 in February 2025 Our accepted cash offer was $688,000, and later renegotiated to $678,000, before ultimately falling through due to unresolved contingencies. The most recent accepted purchase price reflects the true market value of the home and supports our position that the 2026 SEV and Taxable Value are excessively inflated. Section 5: Jurisdictional Issues Did you protest the special assessment at the hearing held to confirm the special assessment roll? Yes If Yes, what was the date of the hearing held to confirm the special assessment roll? 2026-03-11 If No, explain: Fee Information A fee of $100.00 is required for the filing of a Special Assessment Appeal. Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Jacqueline Roberson
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.
l-4035 tax petition form (1).pdfRead complete document text →
Read document text excerpt
Page 1
Michigan Department of Treasury 618 (Rev. 12-25) Petition to Board of Review L-4035 This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary; however, you may not appeal to the Michigan Tax Tribunal unless you first protest to the Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classification to the State Tax Commission unless you first protest to the Board of Review. TO BE COMPLETED BY OWNER OR OWNER’S AGENT Owner’s Name (Please Print or Type) Petitioner’s Name (If Other than Owner. Please Print or Type) Township or City County Year of Appeal The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of the following described property: Property Identified (Parcel code required. Property address and legal description optional.) Protested Item: Assessed Value Tentative Taxable Value Taxable Status (exemption) Classification Qualified Agricultural Property Exemption 1, PROTEST OF ASSESSMENT Complete this section for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed personal property forms. Assessed Value Owner’s Estimate of True Cash Value (Market Value) 2. PROTEST OF TAXABLE VALUE Complete this section for a protest of Taxable Value. Reason: Value of Losses Value of Additions Poverty Exemption Uncapping % 3. PROTEST OF CLASSIFICATION Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on that property’s status as a homeowner’s principal residence or qualified agricultural property.) Classification of property on this year’s assessment roll Classification should be (check one of the following): Agricultural Industrial Timber Cutover Utility (Personal Property Only) Commercial Residential Developmental 4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural proper ty, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER’S PRINCIPAL RESIDENCE PROPERTIES.) Percent qualified agricultural exemption granted by assessor (Enter 0 if exemption denied) Percent qualified agricultural exemption requested by owner (Enter 100 if full exemption requested) REASON FOR PROTEST State reason(s) for protest of assessed value and/or the tentative taxable value and/or taxable status and/or classification and/or qualified agricultural property exemption CERTIFICATION Signature Date Phone Number Address Reset Form Dustin & Jacqueline Roberson Carmel Eaton 2026 100-006-200-050-03 $653,950 $678,000 According to public records, we purchased the property at 1553 N Ainger Rd in 2020 for $541,000. However, in the 2026 tax year, the Taxable Value is listed as $520,652, and the State Equalized Value (SEV) is $653,950, which implies a presumed market value of $1,307,900—a figure more than double our actual purchase price and far beyond any reasonable market estimate 2/28/2026 (517) 331-7799 1553 N Ainger rd. Charlotte MI. 48813
Page 2
618, Page 2 FOR BOARD OF REVIEW USE ONLY INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes Petition Number Parcel Code 1. ASSESSED VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below. Denied Assessed Value Changed From to Record of Vote — Board or three-member committee of board Chairperson: Yes No Member: Yes No Member: Yes No Initials Initials Initials Reason for Board Action If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at PO Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 2. TENTATIVE TAXABLE VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below Denied Tentative Taxable Value Changed From to (See attached L-4035A) Record of Vote — Board or three-member committee of board Chairperson: Yes No Member: Yes No Member: Yes No Initials Initials Initials Reason for Board Action If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at PO Box 30232, Lansing MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 3. CLASSIFICATION Disposition by Board of Review. The Board of Review must state the reason for its action below. Denied Classification Changed
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.