Jake Investments Solutions Inc, Petitioner V City Of Muskegon, 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

Jake Investments Solutions Inc, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 MTT Docket No. 25-001981 

City Of Muskegon,

Respondent.

ORDER GRANTING MOTION TO ADJOURN

The Tribunal has reviewed the file in this case and finds that a hearing is scheduled to 

commence on September 15, 2026, a Motion to Adjourn that hearing has been filed, 

and Petitioner has shown good cause to grant the adjournment. Therefore,

IT IS ORDERED that Motion to Adjourn is GRANTED. The hearing will be rescheduled 

in the normal course of scheduling.

By: /s/ Patricia L. Halm

Entered: August 21, 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

Jake Investments Solutions Inc, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 MTT Docket No. 25-001981 

City Of Muskegon,

Respondent.

ORDER GRANTING MOTION TO ADJOURN

The Tribunal has reviewed the file in this case and finds that a hearing is scheduled to 

commence on September 15, 2026, a Motion to Adjourn that hearing has been filed, 

and Petitioner has shown good cause to grant the adjournment. Therefore,

IT IS ORDERED that Motion to Adjourn is GRANTED. The hearing will be rescheduled 

in the normal course of scheduling.

By: /s/ Patricia L. Halm

Entered: August 21, 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

1 

 

U.S. Department of Justice 

 

 

 

 

Bureau of Alcohol, Tobacco, 

 

 

 

 

Firearms and Explosives 

 

 

 

 

Redstone Arsenal, AL 35898 

 

 

 

 

www.atf.gov 

_________________________________________________________________________________________ 

The Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) is pleased to announce that you have been 

selected to attend the Basic Post Blast Investigative Techniques course. 

TRAVEL DATES: Sunday, September 13th and Saturday, September 19th 

COURSE DATES: Monday, September 14th, 2026 – Friday, September 18th, 2026 

REPORT/START TIME: Monday, September 14th, 2026 – 0730 hours sharp. 

LOCATION: National Center for Explosives Training and Research (NCETR) 3750 Corporal Road, Redstone 

Arsenal, Huntsville, AL 35898. (Room 131)

Lodging & Transportation 

• Hotel: Homewood Suites- 15 Town Center Dr NW, 

Huntsville, AL 35806. We have already reserved a 

room for you. No other action is needed from you. 

• Air transportation arrangements should be made to 

Huntsville International Airport (HSV). This is the 

responsibility of each student who chooses to fly. 

Please ensure that you purchase the lowest airfare 

available. 

• Transportation to the Hotel and back to Airport: 

Take an Uber or Taxi (reimbursable). 

• Transportation to Training: Daily van shuttles are 

provided from the hotel to NCETR. 

Lunch: 

• You are welcome to bring lunch to class. NCETR 

has multiple refrigerators and microwaves in the 

breakroom for you all to use. 

Reimbursement (State & Local Students Only) 

Action Required: Email all travel receipts to Ashly 

Kent (Ashly.Kent@atf.gov) after training in PDF form. 

• Daily Per Diem: $74 (Full days) | $55.50 (Travel 

days). 

• Note: Reimbursements must be paid to you, not 

your employer. 

What is NOT Reimbursable: 

• Rental cars, gas, or mileage for POVs. 

• Flight upgrades, insurance, or premium seating. 

• Second checked bags or overweight bags (1 bag is 

covered). 

• Incidentals (Laundry, Food/Restaurants and ATM 

fees). 

Federal, Military, & International Personnel 

• Travel Costs: We are not authorized to reimburse 

your travel. 

• Lodging: We can reserve a room at the GSA Gov. 

rate ($134/night). 

• Payment: You must provide your own credit card 

at check-in. Government credit cards are preferred. 

• If you are not staying at the Embassy Suites, notify 

us immediately. 

Dress Code & Gear 

• Required: Training involves a range with 

hazardous post-blast debris so work boots, 

casual/outdoor clothing (5/11 style gear, jeans, etc.) 

are required. OCPs are NOT required. 

• Recommended: Rain gear, hat, jacket and 

sunglasses.

Page 2

2 

 

ATF Personnel Only 

• Rental Vehicles will not be authorized for 

reimbursements for students per orders from 

Program Manager Brian Taylor. 

• Assistant Instructors should reach out to Brian to see 

if they are approved a rental car or not. 

Codes for E2 Travel: 

FISCAL YEAR 

FY-2026 

SEC ORG 

APB1 

COMPONENT 

ATF 

FUND 

700R 

DIRECTORATE 

FO 

ORG CODE 

752200 

PROGRAM CODE 

ISS 

PROJECT CODE 

T3E 

USER DIMENSION 3 

PB 

• Do not request lodging when submitting your E2 

request as it is direct billing. Zero it out. 

• Please ensure you enter the correct SEC ORG of 

APB1. If it will not accept this SEC ORG and 

defaults back to your division’s SEC ORG, you will 

need the E2 Helpdesk to assist. I cannot fix this 

for you. 

• Please contact the E2 Helpdesk 

(etravel_helpdesk@atf.gov) and ask them for an 

override. They will manually change it for you. 

 

 

 

NOTE: 

• If applicable: Please bring your active/retired military ID with you to this training for base access. If you don’t 

have any, ensure you complete the base access link that will be sent 10 days prior to the course starting. 

If you

Page 3

3

Page 4

4

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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: 25-001981

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

Party Filing Document 

Petitioner

Files

Document Type: Evidence

Attachment File Name: ATF Post Blast Reporting Instructions- Sept 14-18 2026

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

Br Ted 

5 

STATE OF MICHIGAN 

GRETCHEN hep 

2 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

soem 

LANSING 

DIRECTOR 

Jake Investments Solutions Inc 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

d 

MTT Docket No,25-001981 

City of Muskegon 

Respondent(s) 

MOTION TO ADJOURN 

1. 

1 wish this Tribunal to adjourn the hearing scheduled for September 15, 2026 

2. Good cause exists to grant the adjournment because: 

| am a government employee scheduled to take a class with the ATF at thier National 

Center for Explosives Training and Research in Huntsville, Alabama during that time. 

3. 

| ask this Tribunal to grant my request to adjourn. 

rm ntative (sign here) 

Tana Meredith 

[Print/type name of person signing] 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

2/22/24 

EN 

Date 

/ 

/ 

(sign Here) 

MICHIGAN TAX TRIBUNAL 

* 611 W, OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PA DAV ANNA 

| AMBIMA 

AMI AOAAN MNikas Macdiaca: NAAT AL ANARMA DICED AVE 

AMSA A 40nne 

i 

Scanned with 

| 

(A camScanner

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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: 25-001981

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

Party Filing Document 

Petitioner

Files

Document Type: Motion to Adjourn

Attachment File Name: Motion to Adjourn July 2026

Fee Information

Filing Fee: $ 25.00

Payment Information

Payment: $ 25.00

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

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

Jake Investments Solutions Inc,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-001981

City Of Muskegon, 

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:

September 15, 2026 

HEARING TIME:

11:15 AM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

857254294 

 

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. 25-001981

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

Page 3

MTT Docket

Page 4

MTT

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Page 1

MUSKEGON COUNTY 

I oP 

TT AIT 

GE EE Ti BEER MU SPR Sy 

| 

M 

1 

C 

H 

I 

G 

A 

Npeceep 

AUG 0 1 2025 

MICHIGAN TAX TRIBUNAL 

Michigan Tax Tribunal 

PO Box 30232 

Lansing M1 48909 

July 30, 2025 

RE: 

MTT 25-001981 

Dear Tribunal 

Please see the enclosed documentation for the above-mentioned Small Claims case: 

e 

Property Tax Appeal Answer Form 

e 

Copy of Assessment Notice 

o 

Copy of March Board of Review Notice 

e 

Property Record Card and sketches 

e 

Proof of Service 

These documents are filed in compliance with the Notice of Docket Number issued by the 

MTT on July 3, 2025. 

If you have any questions, please contact me at 231-724-3473. 

Sincerely, 

pos 

ty Equalization 

Wesley Dault 

MAAO 

Senior Appraiser 

cc: Jake Investments Solutions Inc, Petitioner 

Enclosures

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

MARLON 

I. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25001981 

Section 1: Respondent’s Contact Information 

FirstName 

Mma, 

Last Name 

City of Muskegon 

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

993 Terrace St 

City or Town 

State 

ZIP Code 

Muskegon 

Mi 

49440 

Telephone Number 231-750-6750 

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

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

First Name 

MIL. 

Wesley 

Last Name 

Dault 

Firm Name (if any) Muskegon County Equalization 

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

173 E Apple Ave Ste 201 

City or Town 

State 

Muskegon 

Mi 

ZIP Code 

49442 

Telephone Number 23 1 -750-6750 

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

a 

Section 3: Subject Property Information 

O Yes 

[wil No 

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

[Yes 

[J No 

[i Notappiicable 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another.

Page 3

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 

Petitioner appeared to the 2025 March Board of Review. The board adjusted the 

property's assessed value from 108,700 to 90,000. The taxable value was not adjusted 

and is at 76,428. Property is a 4-Unit Multi-Family Dwelling. 

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)? [ves 

[No 

if yes, check which BOR Petitioner attended: [] March 

[J July 

[] December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [I Yes 

[IR] No 

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

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

[mm] No 

If yes, cite the Board's authority. 

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

[wi] No 

i yes, explain 

Is Petitioner appeating from a State Tax Commission Order? 

O Yes 

[A No 

If so, what Is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption ata BOR? [] Yes 

[| No 

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

[| July 

[] December 

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

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN

Page 5

Michi

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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

Jake Investments Solutions Inc,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-001981

City Of Muskegon,

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. 25-001981

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: August 13, 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,

Page 4

MTT

Page 5

ST

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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

Jake Investments Solutions Inc,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-001981

City Of Muskegon,

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: July 3, 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

Jake Investments Solutions Inc,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-001981

City Of Muskegon,

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: July 3, 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,

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

Tana

M.I.

Last Name/Company Name

Meredith

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

2000 E 12th Ave

Unit 5123

City or Town

Tampa

State

Florida

ZIP Code

33605

Telephone Number

386-682-9631

Fax Number

E-mail Address

Tanameredith@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? 

 *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]

1596 8thSt

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Muskegon

Michigan

49441

Taxing Authority (City or Township)

City Of Muskegon (MUSKEGON)

County 

Muskegon

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

Hello,

I am contesting the property taxes that I am paying because the taxable value is higher in comparison to similar properties in the area. I purchased the building in 

2022 and have completed no renovations or additions. In addition to the market at an almost standstill with multi-family parcels in the area, the property that is 

located to the right of mine has fallen into disrepair and has been cited several times by code enforcement. I reviewed the public tax records of several properties 

similar to mine that had been sold and therefore uncapped in the last 3 years to prove my case. Furthermore, during my BOR meeting I asked how (taxable value and 

the milage rate) taxes were calculated and where I could find this information in writing so that I could review it and was not given an answer. I followed up the 

meeting with an email asking the same question with no answer. Please see attached. 

Thank you

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2023,2024,2025

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

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 24-205-430-007-00

Classification of Property:

Real

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:

90000

Current Taxable Value as established by the

Page 4

STATE OF

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

Jake Investments Solutions Inc, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

 MTT Docket No. 25-001981 

City Of Muskegon,

Respondent.

ORDER CORRECTING DOCKET

The Tribunal has considered the file in this case and finds that this appeal was filed in 

the name of Tana Meredith. The documentation filed with the petition indicates, 

however, that the record owner of the property and proper petitioner in this matter is 

Jake Investments Solutions Inc. The docket should therefore be corrected to reflect the 

same, with the originally listed Petitioner as the authorized representative. The noted 

error is properly corrected under the misnomer doctrine.1 Therefore, 

IT IS ORDERED that the docket shall be CORRECTED as identified above. 

 By: _________________________________

 Patricia L. Halm, Tribunal Chair

Entered: July 3, 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 Vanco 1 LLC v Grand Rapids, unpublished per curiam opinion of the Court of Appeals, issued 

November 18, 2014 (Docket No. 317305).

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

Jake Investments Solutions Inc, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

 MTT Docket No. 25-001981 

City Of Muskegon,

Respondent.

ORDER CORRECTING DOCKET

The Tribunal has considered the file in this case and finds that this appeal was filed in 

the name of Tana Meredith. The documentation filed with the petition indicates, 

however, that the record owner of the property and proper petitioner in this matter is 

Jake Investments Solutions Inc. The docket should therefore be corrected to reflect the 

same, with the originally listed Petitioner as the authorized representative. The noted 

error is properly corrected under the misnomer doctrine.2 Therefore, 

IT IS ORDERED that the docket shall be CORRECTED as identified above. 

 By: _________________________________

 Patricia L. Halm, Tribunal Chair

Entered: July 3, 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

2 See Vanco 1 LLC v Grand Rapids, unpublished per curiam opinion of the Court of Appeals, issued 

November 18, 2014 (Docket No. 317305).

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

Jake Investments Solutions Inc,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-001981

City Of Muskegon,

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: July 3, 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

Jake Investments Solutions Inc,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-001981

City Of Muskegon,

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: July 3, 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

Local Property Manager for 1596 8th St Muskegon MI 

Docket: 25-001981 

Jon Douglas 

Red Ribbon Renovations 

3889 Evanston Ave 

Muskegon MI 49442 

231-736-5929 

Redribbonrenovations@gmail.com

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

Tax Comps: Prepared for Michigan Tax Tribunal 

Property 

1596 8th St 

2256sqft 

4/4 

 Assessed Tax value 

 Taxes 

2025 90k 

 76,428 

 4,590.66 

2024 89,9 

 74,130 

 4,440 

2023 70,6 

 70,600 

Sold 

2022 53k 

 53/35,755 

 

Property 1247 Spring St -sqft 

 6/4 

 

2024 

 

 55,900 

1,056 

2023 

 

 35,200 

1,002 

2022 

 

 25,900 

Sold 

2021 

 

 23,100 

813 

Sold 

2020 

 

 18,500 

813

Page 2

Property 

2437 Lakeshore Dr 

1920sqft 

4/3 

 

2024 

 

 76,900 

1,102 

Sold 

2023 

 

 67,600 

1,058 

2022 

 

 48,500 

2021 

 

 42,900 

1,008 

Property 

204 Merrill Ave 2000sqft 

 5/2 

 

2024 

 

 64,700 

1,725 

2023 

 

 51,100 

1,656 

2022 

 

 38,500 

2021 

 

 35,200 

 917 

Sold 2020 

 

 29,900 

 917

Page 3

Property 

1253 3rd St 

-sqft 

4/4 

 

2024 

 

 79,400 

2,503 

 Sold 2023 

 53,400 

2,373 

2022 

 

 40,200 

2021 

 

 36,700 

1,458 

 Sold 2020 

 

 32,100 

1,458 

Property 

1620 Terrace St 1976sqft 

4/3 

 

Sold 

2024 

 

 58,900 

2,140 

2023 

 

 44,900 

2,028 

2022 

 

 32,400

Page 4

Property 

1731 Pine St 

1888sqft 

4/3 

 

2024 

 

 48,800 

525 

Sold 

2023 

 

 30,900 

516 

2022 

 

 22,700 

2021 

 

 21,000 

497 

Property 1420 Clinton St 

2044sqft 

4/3 

 

2024 

 

 65,400 

1,228 

 Sold 2023 

 

 50,300 

1,197 

2022 

 

 36,800 

2021 

 

 33,300 

1,140

Page 5

Property 312 Merrill Ave 2296sqft 

5/3 

 

Sold 2024 

 

 56,100 

2,780 

 2023 

 44,200 

1,959 

Sold 2022 

 

 33,200 

 2021 

 

 30,300 

1,678 

Are these enough addresses? Info per address? 

How does the tribune work? In person? 

What are the questions they’ll ask? 

What should I say back? 

How do taxes get calculated?

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

More information about the Michigan Tax Tribunal can be found on the internet at

WWW.MICHIGAN.GOV/TAXTRIB

03/20/2025 11:03 AM

BOARD OF REVIEW DECISION

MUSKEGON MI 49442

173 E APPLE AVE SUITE 201

MUSKEGON COUNTY EQUALIZATION

CITY OF MUSKEGON 

State Tax Commission

Classification Appeals

P.O.Box 30471

Lansing MI 48909

Property Classification appeals ONLY may be appealed to the State Tax Commission:

 If you disagree with the decision of the Board of Review, further appeal may be made to the Michigan Tax Tribunal by May 31 for

Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property by July 31

for Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property. Effective March 1, 2013 the Tribunal

is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to initiate a new appeal. Petition forms are

available on the State's website at: http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

Please feel free to contact the assessor at the address listed above or call if you have any questions.

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

2025

0.0000

2025

76,428

"BOARD OF REVIEW" TAXABLE VALUE 

76,428

2025 ORIGINAL TAXABLE VALUE 

(If the above amounts are the same, no revisions have occured)

"BOARD OF REVIEW" ASSESSED VALUE 

2025

90,000

108,700

2025 ORIGINAL ASSESSED VALUE

ADJ TO MARKET VALUE

Board of Review Comments:

They have made the following determination based on the information you supplied.

24-205-430-0007-00

The Board has completed their review of parcel number

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary

to compute your assessment and taxable value.

401 (RESIDENTIAL-IMPROVED)

THIS PROPERTY IS CLASSIFIED AS

TAMPA FL 33605

2000 E 12TH AVE UNIT 5123

JAKE INVESTMENTS SOLUTIONS INC

1596 8TH ST

24-205-430-0007-00

PROPERTY IDENTIFICATION: (Parcel Code required. Property address

and legal description optional.):

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL:

FROM

2025

231-724-3473

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

Tana

M.I.

Last Name/Company Name

Meredith

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

2000 E 12th Ave

Unit 5123

City or Town

Tampa

State

Florida

ZIP Code

33605

Telephone Number

386-682-9631

Fax Number

E-mail Address

Tanameredith@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? 

 *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]

1596 8thSt

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Muskegon

Michigan

49441

Taxing Authority (City or Township)

City Of Muskegon (MUSKEGON)

County 

Muskegon

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

Hello,

I am contesting the property taxes that I am paying because the taxable value is higher in comparison to similar properties in the area. I purchased the building in 

2022 and have completed no renovations or additions. In addition to the market at an almost standstill with multi-family parcels in the area, the property that is 

located to the right of mine has fallen into disrepair and has been cited several times by code enforcement. I reviewed the public tax records of several properties 

similar to mine that had been sold and therefore uncapped in the last 3 years to prove my case. Furthermore, during my BOR meeting I asked how (taxable value and 

the milage rate) taxes were calculated and where I could find this information in writing so that I could review it and was not given an answer. I followed up the 

meeting with an email asking the same question with no answer. Please see attached. 

Thank you

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2023,2024,2025

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

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 24-205-430-007-00

Classification of Property:

Real

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:

90000

Current Taxable Value as established by the

Page 4

STATE OF

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.