James Dika, Petitioner V Township Of Little Traverse, 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

James Dika,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-002921

Township Of Little Traverse, 

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:

November 24, 2026 

HEARING TIME:

10:30 AM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

521269139 

 

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. 25-002921

Page 2 of 4

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged as indicated above.

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are automatically included 

in valuation appeals once the assessment has been established for that tax year. For purposes of 

administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit 

documentation and be prepared to discuss subsequent tax year assessments at hearings to be conducted on 

or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year, 

taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at 

the March Board of Review for that year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. 

The following motions and requests may be filed by either party regarding the scheduled hearing. Motions and 

requests may be submitted to the Tribunal by mail or through the Tribunal’s e-filing system. Motions and 

requests may be sent to the opposing party by mail or by e-mail, if the parties agree to submission by e-mail. If 

sent by mail, motions and requests must be sent to the opposing party or their authorized representative at the 

address identified in the petition or answer for that party or authorized representative, unless the party or 

authorized representative filed an appearance or other documentation identifying a different mailing address. 

1. Motion to Adjourn: Parties may request the hearing be rescheduled (i.e. adjourned). The motion must be 

submitted to both the Tribunal and the opposing party at least 28 days before the hearing unless there are 

emergency circumstances. The emergency circumstances must be detailed to justify the granting of what

Page 3

M

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

James Dika,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002921

Township Of Little Traverse,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Users who file documents with the Michigan Tax Tribunal are advised that filed 

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 25-002921

Page 2 of 6

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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

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

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

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

settlement conference process.

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

Mediation is a voluntary process where a mediator facilitates communication between 

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

mutually 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: November 24, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

James Dika,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002921

Township Of Little Traverse,

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

Page 4

MTT

Page 5

STAT

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

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

RECEIVED 

OCT 21 2025 

MICHIGAN Tax TRIBUNAL 

MARLON 1. BROWN, DPA 

DIRECTCR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25-002921 

Section 1: Respondent's Contact Information 

First Name 

Joe 

ME 

Last Name 

Lavender 

Mailing Address (No., Street, £.0. Box or Rural Route) 

8288 S Pleasantview Rd 

City or Town 

Harbor Springs 

State 

ZIP Code 

Ml 

49740 

Telephone ke) 1 -526-035 1 

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

lupnorthassessor@gmail.com 

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

First Name 

MI. 

Last Name 

Firm Name. (if any) 

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

City or Town 

State 

ZIP Cade 

Telephone Number 

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

Section 3: Subject Property Information 

[vi] Yes 

[mj] No 

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

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

[ves 

[dno 

[Z Notapplicable

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

See attached information for response 

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)? [yf Yes 

[No 

If yes, check which BOR Petitioner attended: [wi] March 

[] July 

[| December 

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

[I] No 

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

Hf the July or December BOR revised the assessment(s) at issue, did it have authority? [1H] Yes 

[i] 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? [Hl] Yes 

4 No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

|] Yes 

[i] No 

If so, what Is the issue date?

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? [Ml] Yes 

No 

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

[J July 

[} December 

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

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption ata BOR? [| Yes 

[}No 

If Yes, check which BOR Petitioner attended: [_] March 

[J wuly 

[7] December 

Tax Year(s) denied: 

List the date the exemption was denied: 

What statutory section did Petitioner request the subject property be exempt? 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

{check one} 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Parcel Identification Number: 

08-16-08-420-102 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

197,700 

Current Taxable Value as established by the BOR: 

146,404 

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

$395,400 

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

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

Page 4

MTT Docket 25-002921 

James Dika, Petitioner 

\ 

Township of Little Traverse, Respondent 

/ 

df 

08-16-08-420-102 

] 

"08/08/2023 

Property Address: 7550 Sophie’s Way, Harbor Springs MI 49740 

Property is located in Little Traverse Township, Emmet County 

2025 SEV 

197,700 

2025 Taxable Value 

146,404 

2025 True Cash Value 

395,400

Page 5

MTT Docket 25-002921 

For the 2025 assessment, the “true cash value was determined as of 12/31/2024. 

Brick Pavers 

15.0' 

14.00 

140 

: 

210.0 sf 

: 

wD 

: 

i 

; 

250 

15.0" 

14.0 

24.0" 

+ 

252.05 

5 

WD 

3 

40.0" 

28.00 

1 

7200s 

B2 

ix] 

ed 

Garage 

I=] 

& 

1Sty+C 

1470.0 sf 

=) 

¢ 

240° 

Brick Pavers

Page 6

MTT Docket 25-002921 

a 

: 

CER, 

t 

} 

Co FRE NA 

L 

fa 

08-16-08-420-102 

08/08/2023 

The land value and ECF were supported by sales studies completed for 2025 

assessments and are attached with the response. 

Further evidence is provided to 

show support for the 2025 true cash value of $395,400. That evidence is provided with 

multiple sales in the neighborhood surrounding the subject property and adjusted for 

various amenities.

Page 7

MTT Docket 25-002921

Page 8

MTT Docket 25-002921 

Subject 

Comp 1 

Comp 2 

Comp 3 

Parcel Number 

08-16-08-420-102 

08-16-08-420-117 

08-16-08-445-104 

08-16-08-425-109 

Address 

7550 Sophies Wa 

1263 Bester Rd| 

7756 Raccoon Run 

7680 Blackwood Ct|

City/Township 

Little Traverse 

Little Traverse 

Little Traverse 

Little Traverse 

Sale Date 

12/31/2024* 

9/23/2024 

9/24/2024 

8/30/2024 

Sale Price 

$375,000 

$535,000 

$400,000 

Property Rights Conveyed 

[¢] 

0 

0

Conditions of Sale 

0 

0 

0

Financing 

0 

0 

0

Exp After Sale 

Q 

0 

0

Site Size Acres 

1.83 

1.83 

1.03 

0.92 

Gross Living Area 

1470 

1,456 

1,796 

1,400 

Unadjusted GLA $/SF 

$257.55 

$297.88 

$285.71 

Months Difference 

3 

3 

4

Market Cond Adj% 

1.86% 

1.86% 

2.48% 

Time Adjusted Sale Price 

$381.975 

$544,951 

$409,920 

Market Adjusted GLA/SSF 

$262.35 

$303.42 

$292.80 

Atiributes/Amenities

Page 9

MTT

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

James

M.I.

Last Name/Company Name

Dika

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

7550 Sophies Way

City or Town

Harbor Springs

State

Michigan

ZIP Code

49740-8659

Telephone Number

231-526-5888

Fax Number

E-mail Address

jdika@hscomp.net

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]

7550 Sophies Way

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Harbor Springs

Michigan

49740-8659

Taxing Authority (City or Township)

Township Of Little Traverse (EMMET)

County 

Emmet

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

I purchased my home in February 2021 for $241,000. Little Traverse Township now has my property assessed for half of $395,000. The valuation increases given 

to my property compared to my neighbors on adjacent streets are unfair and are not indicative of properties on my street. My street is different, houses do not sell 

for the prices that I am being assessed, and the township claims my house is worth more that what was proven by a sale last September on my street for $375,000. 

Yet the Board of Review insists that my house is still worth $395,000, with no explanation other than "ASSESSMENT AFFIRMED ACCURATE".

On 9/23/2024 a property sold for $375,000 on my street after being originally listed at $395,000. According to Zillow.com the house is 2650 sq.ft., which is much 

larger than my house at 1425 sq.ft. Since that house did not sell for $395,000, my house is obviously not worth $395,000 either.

Houses on adjacent streets are newer, larger, stick-built, and placed on mow-able parcels. They sell for over $600,000, and many are less than 5 years old, including 

some spec homes. My street until last year has never seen a sale price higher than $241,000. Most of the houses on my street are manufactured houses on large lots. 

As I look at my neighbors' assessments on my street, I see that they too are victims of a township assessor that is making assumptions without proof that our values 

are in line with the values of the houses with mowed lawns.

Since no house has ever sold on this street for $395,000, I should not be assessed for that amount. I believe a fair price to lower it to would be half of $345,000. 

Thank you.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

1

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

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

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

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

 March  July  December

If No, explain why:

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

Parcel Identification Number: 24-08-16-08-420-102

Classification of Property:

Real

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Residential

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

197700

Current Taxable Value as established by the BOR:

146404

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

345000 

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

172500

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

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value

Page 4

STA

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

James Dika,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002921

Township Of Little Traverse,

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: September 16, 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

James Dika,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002921

Township Of Little Traverse,

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: September 16, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

James Dika,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002921

Township Of Little Traverse,

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: September 16, 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

L-4400

Tlre 2025 Inflation rate Multiplier is: 1'031

e:jestrons regardiig ibe Notice ot Agsessment, 

"l'axable 

Valuation, ancl Properiy C-lassificatlqn 

may be directed 1o the Followrng:

: IATE EOUALIZED 

VALUF (SEV):

171,700

UPNORTHASSeSSOR@GMAlL.COlvl

JOSfPH E LAVENDER

lltarch Board of tteview Appeal Inlormation. The Board of Review will meet at the

TiiE SOARD OF REVIEW WILL IMEET AT THE LITTLE TRAVERSE TOWNSHIP HALL

fulONDAY 

MARCH lOTH FROI\4 9AM.12PM & 1PM'4PM

TUESDAY 

MARCH 1 1TI1 FROM 3PM-gPM

TAXPAYERS 

MAY PROTEST 

BY LETTER 

IF RECEIVED 

BY MARCI-] 

18, 2025 AND MUST BE SENTTO 82BB S PLEASANTVIEW

RD. HARBOR 

SPRINGS 

MI 49740

Page 2

A 3 / 2 0 / 2 0 2 5 1 0 : 4 1 A l 4

2025 BOARD OF REVIEW DECISION

LITTLE TRAVERSE TOWNSHIP

8288 S PLEASANTVIEW RD

ILARBOR SPRINGS, 

MI 49740

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

DIKA JAMES J & MARY ANN

7550 SOPHIE'S 

WAY

HARBOR SPRINGS MI 49740

PROPERTY 

IDENTIFICAIION: (Parcel Code requhed. Property address

and legal description 

optional.):

24-08-16-08-420-102 7550 SOPHIE'S WAY U

TIIE WILLOWS CONDO, PLAN #253. L]I']IT 2, NLAS.I.ER 

DEED

L8l7 P46l THRU P510: SECTION 

8, T35N. R5w SPLIT oN

10/30/200 

I FROM 08-16-08-400-002;

THISPROPERTYISCLIISSIFIED 401 (RESIDENII4I,.IUPROVED)

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

to compute your assessment 

and taxable value.

The Board has completed their review ofparcel number 24-08-16-08-420-102

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

Board of ReYiew Comments

ASSESSIqENT 

AFFIRT4ED 

ACCURATE

2025 OzuGINAI, ASSESSED 

VALUE

1q7,700

2025 "BOARD OF REVIEW' ASSESSED 

VALUE

t97 ,',7 

00

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

2025 ORIGINAL TAXABLE VALUE

146,404

2025 "BOARD OF REVTEW'' 

TAXABLE VALUE

146,404

2025 PRINCIPAL RESIDENCE EXEMPTTON/OUALIFIED 

AG

100.0000

lfyou disagree with the decision ofthe Board ofReview regarding tentative taxable value, you may appeal that decision by filirg a petition

with the Michigan Tax Tribunal at PO. Box 30232, Lansing, MI 48909 by July 3 1. The petition must be filed on a Michigan Tax Tribunal

form or a fom approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at r$x.michigan.gov/taxt b.

Please leel fiee to contact tl'le assessor at the ad&ess listed above or call ifvou have any questions.

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

James

M.I.

Last Name/Company Name

Dika

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

7550 Sophies Way

City or Town

Harbor Springs

State

Michigan

ZIP Code

49740-8659

Telephone Number

231-526-5888

Fax Number

E-mail Address

jdika@hscomp.net

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]

7550 Sophies Way

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Harbor Springs

Michigan

49740-8659

Taxing Authority (City or Township)

Township Of Little Traverse (EMMET)

County 

Emmet

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

I purchased my home in February 2021 for $241,000. Little Traverse Township now has my property assessed for half of $395,000. The valuation increases given 

to my property compared to my neighbors on adjacent streets are unfair and are not indicative of properties on my street. My street is different, houses do not sell 

for the prices that I am being assessed, and the township claims my house is worth more that what was proven by a sale last September on my street for $375,000. 

Yet the Board of Review insists that my house is still worth $395,000, with no explanation other than "ASSESSMENT AFFIRMED ACCURATE".

On 9/23/2024 a property sold for $375,000 on my street after being originally listed at $395,000. According to Zillow.com the house is 2650 sq.ft., which is much 

larger than my house at 1425 sq.ft. Since that house did not sell for $395,000, my house is obviously not worth $395,000 either.

Houses on adjacent streets are newer, larger, stick-built, and placed on mow-able parcels. They sell for over $600,000, and many are less than 5 years old, including 

some spec homes. My street until last year has never seen a sale price higher than $241,000. Most of the houses on my street are manufactured houses on large lots. 

As I look at my neighbors' assessments on my street, I see that they too are victims of a township assessor that is making assumptions without proof that our values 

are in line with the values of the houses with mowed lawns.

Since no house has ever sold on this street for $395,000, I should not be assessed for that amount. I believe a fair price to lower it to would be half of $345,000. 

Thank you.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

1

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

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

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

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

 March  July  December

If No, explain why:

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

Parcel Identification Number: 24-08-16-08-420-102

Classification of Property:

Real

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Residential

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

197700

Current Taxable Value as established by the BOR:

146404

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

345000 

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

172500

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

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value

Page 4

STA

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