Michigan

James Bretes, Petitioner V Township Of Blackman, Respondent

Petitioner: James Bretes
Respondent: Township Of Blackman

Case overview

Docket number: 24-003705-TT
Status: Disposed
CaseType: SC Property
Division: Small Claims Division
County: Jackson
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
11	Consent Judgment	Not recorded	Not recorded	01/02/2025	Not recorded	Download
10	Granted	Not recorded	9	01/02/2025	Not recorded	Download
9	A Stipulation has been received.	Not recorded	Not recorded	12/16/2024	$0.00	Download
8	Order Setting Aside P Default	Not recorded	Not recorded	11/13/2024	Not recorded	Download
7	Response to Order	PET	Not recorded	10/24/2024	Not recorded	Download
6	Notice of Filing	Not recorded	Not recorded	10/24/2024	Not recorded	Download
5	Answer was received	RESP	Not recorded	10/09/2024	Not recorded	Download
4	Order of Default of Petitioner	Not recorded	Not recorded	10/08/2024	Not recorded	Download
3	Petition has been verified	PET	1	10/08/2024	Not recorded	Download
2	Notice of Docket Number SC	Not recorded	Not recorded	10/08/2024	Not recorded	Download
1	A petition was received.	PET	Not recorded	07/22/2024	$0.00	Download

Documents

24-003705 Consent Judgment - signed by JMW.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 

 

 

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 

James Bretes, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003705 

 

Blackman Township, 

 

Presiding Judge 

Respondent. 

 

Joshua M Wease 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 24-003705 

Page 2 of 2 

 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, and (xvii) after December 31, 2024, through June 30, 2025, at the 

rate of 9.47%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: January 2, 2025 

Sy 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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24-003705.pdfRead complete document text →

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Page 1

GRETCHEN WIHITMER 

GOVERNOR 

STATE OF MICHIGAN 

RECEIVED 

DEC 2 8 2024 

MICHIGAN TAX TRIBUNAL 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

James K Bretes 

LANSING 

A 

Petitioner(s) 

Township of Blackman 

Respondent(s) 

MARLON 

|. BROWN, DPA 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 24-003705 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in 

_Jackson 

2. 

Parcel Number: 

000-08-10-301-001-03 

County. 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

Taxable Value (TV) 

2024 

112,250 

112,250 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2024 

176500 

88250 

88250 

~ 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate muitiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.)

Page 2

MTT Docket No, 24-003705 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn. } 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature, hy Representative or, if none, Petitioner: 

Pr 

in: James K Bretes 

Date: 

/8/1¢ Joi 

/ 

/ 

7 

Signature of Respondent's authorized representative: 

Ne ODS Oe 

Printed Name: Arnold Dolman, Assessor Blackman Twp 

Date: [2-1b- 24

Page 3

ERTIFIED MAIL. 

SEISREI 

quadient 

BLACKMAN CHARTER TOWNSHIP 

“1990 WEST PARNALL RD. 

“# JACKSON, MI 49201-8612 

701% 

D150 

0000 

2979 

kL5aYy 

MICHIGAN TAX TRIBUNAL 

P.O. BOX 30232 

LANSING MI 48909 

ij igus 

ip 

fsi

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24-003705.pdfRead complete document text →

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Page 1

GRETCHEN WIHITMER 

GOVERNOR 

STATE OF MICHIGAN 

RECEIVED 

DEC 2 8 2024 

MICHIGAN TAX TRIBUNAL 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

James K Bretes 

LANSING 

A 

Petitioner(s) 

Township of Blackman 

Respondent(s) 

MARLON 

|. BROWN, DPA 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 24-003705 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in 

_Jackson 

2. 

Parcel Number: 

000-08-10-301-001-03 

County. 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

Taxable Value (TV) 

2024 

112,250 

112,250 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2024 

176500 

88250 

88250 

~ 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate muitiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.)

Page 2

MTT Docket No, 24-003705 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn. } 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature, hy Representative or, if none, Petitioner: 

Pr 

in: James K Bretes 

Date: 

/8/1¢ Joi 

/ 

/ 

7 

Signature of Respondent's authorized representative: 

Ne ODS Oe 

Printed Name: Arnold Dolman, Assessor Blackman Twp 

Date: [2-1b- 24

Page 3

ERTIFIED MAIL. 

SEISREI 

quadient 

BLACKMAN CHARTER TOWNSHIP 

“1990 WEST PARNALL RD. 

“# JACKSON, MI 49201-8612 

701% 

D150 

0000 

2979 

kL5aYy 

MICHIGAN TAX TRIBUNAL 

P.O. BOX 30232 

LANSING MI 48909 

ij igus 

ip 

fsi

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Order_Setting_Aside_P_Default.2024-11-13_14-47-44.0000.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

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

James Bretes, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003705

Township Of Blackman,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on October 08, 2024, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 13, 2024

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 provide 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

James Bretes, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003705

Township Of Blackman,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on October 08, 2024, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 13, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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24-003705.pdfRead complete document text →

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Page 1

5 Doeked™ uf ppz705

Hrexdled! hha

’

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON |. BROWN, DPA

GOVERNOR

LANSING

DIRECTOR

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, yeu may be held in default.

Secticii 1: Petitioner's Contact Information

First Name

Last Name/Company Name

James

Bretes

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

4834 Lansing Ave

Cityortown

77 Slate

Zi Tote

Jackson

149201

Telephone Number

Fax Number

406-570-7019

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

cpcustomglazes@gmail.com

Section 2; Petitioner's Attorney/Authorized Representative’s Contact Information

First Name

Last Name

Firm Name (if any)

Address {No., Street, P.0. Box or Rural Route)

City or Town

State

ZIP Code

Telephone Number

Fax Number

E-mail Address (do not enter unteus you want

MTT to send ait GOT ESPORGenys vin

Section 3: Subject Property information

How many

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

parcelsareyou | [7] vesx

[| No»

appealing?

*If yes, use a musttipie parcel form for information regarding any contighous parcels.

+f io, 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 |. BROWN, DPA

GOVERNOR

LANSING

DIRECTOR

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

True Cash and Taxable Value

[J Poverty Exemption

[O Taxable Value Only (calculation)

[J Disabled Veterans Exemption

Uncapping of Taxable Value

[O Eligible Manufacturing Personal Property (ESA)

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

[ Classification

Principal Residence or Qualified Agricultural Exemption)

Section 5: Explain the Reason for this Appeal

[received

you Nos of Ascesement Ilia

on Febeuary 26, 2024. THis I (ogarcing parcel number 35-000-06-10-301-00-03.

for roconing

tha fetlr,| coud not Fquro ut haw you can sy 6n crassa of 57.500, rom tha cifatanca

of whal | have paid for this hora and tho incroas In ust § monihs Ring hers. In Soptambar

18th 2023, | purchased ins hom for 167,000

dlrs. In which

1 did not armive to ive in fun

Oct 208 2023.

Eve on

fixed incom, cant widauwer, and & senor cibzen and tha reason | moved Up hare from Alabama wes my wf had Jt passed sway and my onl rolalie Bving Is iy son.

| dont mind to pay what | paid for en my home ha right thing to do, bul 10 gouga

mo in just 5 months of ving hero (0 ncroase my Forme o 224,500 that is a 35% increase. NOBODY gots thal kind of rolum of from slocks o dfidonds.

You have listed th asa

marke,

Dont you tank wih 2

s know

the market i and what can bear when t comes to property and homes in his area? This housa was sariar put up on the market and tying o sel tfor

5 yoars and never sold unt now. eth 0 yt

fn ping of BE ho

ht hy

ed 8 yoth 39 wa 3a hah

| cose

my mel for ure

es, ss bd ss esdeniakirproree, havent made any improvements on the house except a new roof which | woul not have had io

they would have done there job. Previous owners pulled a permit for the rool in 2017 to

rong i Who épocid 7 2024 hay had 10 pull le hyo

and nal nw bocatss horas poco Gard oh oo nd sd oly 1 aor fo sparc. Ak supa

wa asking mo abo

he port bock 1 1600

1002. Ho wae

suo

sou the dota of the homms either. Mertonad tha fas were discrganized whan he aived.

| asked him about the aasemant on my property snd di not know about that ether.

Li 1254 1 my abort

of appt, Just ated i Oct ad ho suponor was asking mo quostons am not wero of nr mw any

about, Yet od not hs any prttom an rising my Lxes on a docklo vido mcd

oma? Ho wast

vaso

modular o a doula wide either? Someone heeds o srsighten this mess oul slong with the easmen! thal | am | am paying aso. 1 id in the winte taxes, now the summer taxes? Also seems ike the property description in which

| believe 2 dflerent sizes in length of

ha proporty. Tho toamshia has ona stz0 which tha ak tock Information rom and the to Insurance that ocoivod has ghty diforont 872 In long.

[Wn

1 rota 1 the BOR thera claim cara back denied. NO PROOF wrola no supporting evidancs. All they had 1 do was io ook up zlw, reall com, and oer reat

ses and alsa tho sing of the agent in which dono

assessment of he propartys around that

roa. Thay have moro Insight a3 fo Wollhe or not property valJes havo gona up of down.

| am attaching 4 documants

1. Potion BOR

2. Lotro tho BOR

3. Document of Dartal

4. Recent Property Tax BI

[han You

James Brotos

Adortion - Lum woedesiiy hey Save 5

Ue wweapprag bey po

T%e psec ofthe hovee . I am wondeans,

whiny Kio § Real bY

Quslifyensiors he fas

bs Jushpy te gorge INCREASE

AVA)

Section 6: Jurisdictional Issues

Year(s) you are appealing:

Did you protest the assessmeni ata Board of Review (BOR)?

Yes

[ml] No

If Yes, check which BOR you attended AND

Page 3

STA

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SC-Notice_of_Filing_of_Answer.2024-10-24_08-04-18.0000.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

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

James Bretes,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 24-003705

Township Of Blackman,

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.

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.

Page 2

MTT Docket No. 24-003705

Page 2 of 6

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: October 24, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk