James J Bahr, Petitioner V Township Of Lake, Respondent

Page 1

RECEIVED 

APR 10 2026 

REFERENCE: MICHIGAN TAX TRIBUNAL MTT Docket No. 26-000234 

MICHIGAN Tax TRIBUN AL 

A copy of my PROPERTY TAX APPEAL PETITION FORM DISABLED VETERANS EXEMPTION 

and attach documents were mailed First Class to the Lake Township Assessor, Houghton 

Lake, on April 

2, 2026. 

/ 

J James JBdhr 

7 Tiffany Drive 

Mabek 

 Qocsnm ero 

Carlisle, PA 17015 

Pe 

UNITED STATES 

POSTAL SERVICE. 

CARLISLE BARRACKS 

1 CARLISLE BARRACKS 

CARLISLE, 

PA 17013-9997 

Www LSPS. cot 

04/02/2026 

01:58 PM 

Product 

Oty 

Unit 

Price 

Price 

First-Class Mail® 

1 

$1.07 

Letter 

Houghton Lake, 

MI 48629 

Weight: 

§ 

1b 1,20 oz 

Estimated Delivery Date 

Mon 04/06/2026 

Credit Card Remit 

$1.07 

Card Name: 

VISA 

Accourt #: XXXXKXXXXNHKO708 

Approval 

#: 002528 

Transaction #: 

091 

AID: AG000000031010 

Contactless 

AL: VISA 

CREDIT

Page 2

SR 

HARPISBURG PA 

171 

’ 

AX 

James Bahr 

© AFR 2026 

PME 

A 

7 Tiffany Dr. 

h 

io vd 

Carlisle, PA 17015 

Received 

D ept of Lea nein ond Reg i) o

hake APR 30 208 

Lrrndd glasihe Duivnssin 

EA 

2 

0. Bex 30a32

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 J Bahr,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000234

Township Of Lake,

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. 26-000234

Page 2 of 7

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: March 19, 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 3

James J Bahr

7 Tiffany Drive

Carlisle , PA 17015

Page 4

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 J Bahr,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000234

Township Of Lake,

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,

Page 5

M

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

James J Bahr, Petitioner 

MICHIGAN TAX TRIBUNAL 

\ 

MTT Docket No. 26-000234 

Township of Lake, Respondent 

PROOF OF SERVICE 

On the date listed below, 

| served via First Class Mail a copy of the Respondents 

completed answer form and related documents to the above-mentioned docket number. 

Sent to: 

James J Bahr 

7 Tiffany Dr 

Carlisle, PA 17013 

I hereby declare that the above statements are true to the best of my knowledge, 

information and belief. 

March 18, 2026 

lhe 

Michael Houserman 

Lake Township Assessor

Page 2

oto 

soggy Ton 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.21 1.34c, as amended. This is a model assessment notice to be used by the local assessor. 

FROM | AKE TOWNSHIP ASSESSOR 

PARCEL IDENTIFICATION 

MIKE HOUSERMAN 

PARCEL NUMBER: 

72006-180-005-0000 

1380 N MICHELSON RD 

PROPERTY ADDRESS: 

HOUGHTON LAKE, MI 48629 

310 CLEARVIEW DR 

HOUGHTON LAKE, MI 48629 

SCHOOL DISTRICT CODE: 

72020 

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

EXEMPTIONS 

oot 

JAMES J 

% Exempt As "Homeowners Principal Residence": 

56.00% 

7 

ANY DR 

% Exempt As "Qualified Agricultural Property": 

.00% 

CARLISLE PA 17013 

% Exempt As "MBT Industrial Personal": 

.00% 

% Exempt As "MBT Commercial Personal"; 

.00% 

Exempt As "Disabled Veteran or Surviving 

Spouse”: 

[O Yes 

[x] 

No 

Exempt As "Qualified Forest Property": 

[5 Yes 

xX 

No 

Exempt 

As "Development Property": 

[J Yes 

[X] 

No 

LEGAL DESCRIPTION: 

L-596 P-557 234 LOTS 5-10 CLEAR VIEW SUBD 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

401 

Residential 

The change in taxable value will increase/decrease your tax bill 

PRIOR AMOUNT 

CURRENT TENTATIVE 

STANCE Fou 

for the 2026 year by approximately: $276 

YEAR: 

025 

AMOUNT YEARS 

20g 

CURRENT YEAR 

1. TAXABLE VALUE: 

314.805 

323,304 

8.499 

2. ASSESSED VALUE: 

: 

: 

553 400 

8 

565,000 

11,600 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

7 

EWR" 

4. STATE EQUALIZED VALUE (SEV): 

553,400 

565,000 

11,600 

5. WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [Yes 

[%] No 

6. Assessor Assessed Value Change Reason(s): 

Market Adjustment 

7. Taxable Value Change Other Than Rate of Inflation Increase (If Blank, Inflation Rate Only): 

The 2026 Inflation Rate Multiplier is: 1.027 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

Telephone Number: 

Email Address: 

MICHAEL HOUSERMAN 

(989) 302-0848 

HOUSERMAN.ASSESSING@YAHOO.COM 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: 

THE 2026 BOARD OF REVIEW WILL MEET AT THE LAKE TWP HALL, 1380 N MICHELSON RD, ON MONDAY, MARCH 9TH FROM 

9:00 AM TO 3:00 PM AND WEDNESDAY, MARCH 11TH FROM 3:00 PM TO 9:00 PM. PETITIONERS WILL BE RECEIVED ON A 

"FIRST COME, FIRST SERVED" BASIS. APPEALS MAY BE MADE BY POSTAL MAIL OR BY EMAIL AT THE ADDRESSES ABOVE. 

ALL CORRESPONDENCE MUST BE RECEIVED BY MARCH 11, 2026 BY 6:00 PM. 

*NOTE, MOST QUESTIONS AND CONCERNS CAN BE ADDRESSED PRIOR TO THE BOARD MEETING. PLEASE CONTACT THE 

ASSESSOR AT THE ABOVE EMAIL ADDRESS OR PHONE NUMBER. 

“PROPERTY OWNER NOTIFICATION: THE STATE TAX COMMISSION RECOMMENDS THAT 20% OF PARCELS ARE 

PHYSICALLY INSPECTED EACH YEAR TO ENSURE FAIR AND EQUITABLE ASSESSMENT FOR ALL PROPERTY OWNERS. 

CERTIFIED INSPECTORS WILL HAVE PHOTO IDENTIFICATION, WILL NOT ASK TO ENTER INSIDE YOUR HOUSE, OR ASK FOR 

CONFIDENTIAL INFORMATION. THEY MAY ASK QUESTIONS SPECIFIC TO FEATURES OF THE PROPERTY.

Page 3

Michigan Department of Treasury 

§107 (Rev. 11-24) 

State Tax Commission Affidavit for Disabled Veterans Exemption 

Issued under authority of Public Act 161 of 2013, MCL 211.70, Filing is mandatory, 

Instructions: This form is to be used to apply for an exemption of property taxes under 211.7b and 211.7c, for real property used and owned as 

a homestead by a disabled veteran or an unremarried surviving spouse of a disabled veteran who, immediately before death, was eligible for the 

exemption under this section. Submit the completed form with required documentation to the local assessor in the city or township where the 

property is located. 

OWNER INFORMATION (Enter information for the disabled veteran or unremarried surviving spouse) 

Owner's Name 

Owner's Telephone Number 

TAMES 

J, 

RAHR 

189 422 3te¢f 

Owner's Mailing Address 

City 

State 

> 

ZIP Code 

310 CLEARVIEW DR 

HOUGHTON LAKE 

| MI 

“48624 

LEGAL DESIGNEE INFORMATION (Complete if applicable) 

Legal Designee Name 

Daytime Telephone Number 

Legal Designee Malling Address 

City 

Slate 

ZIP Code 

HOMESTEAD PROPERTY INFORMATION (Enter information for the property in which the exemption is being claimed) 

Name of Local Unit (Check Township, City or Village) 

County 

ROSE 0 mM Mon 

Name of the Local School District 

jE] City 

x Township 

O Village 

ova wTon take Corinipnr, ry (72020) 

Date the Property was Acquired (MM/DD/YYYY] ) 

Parcel Identification Number 

CO@-- [BC «005 ~ 0000 

Homestead Property Address 

City 

State 

ZIP Code 

310 CLEARVIEW DR. 

dovadton LAE 

MIT 

H84 2 q 

ACKNOWLEDGEMENT (Check all boxes that apply) 

[x] I'am a disabled veteran, or the legal designee of the disabled veteran, 

O 

| am an unremarried surviving spouse of a disabled veteran who, immediately before death, was eligible for the exemption 

under this section, 

I'am a Michigan resident. 

El 

| own the property in which the exemption is being claimed and it is used as my homestead. Homestead is generally defined as 

any dwelling with its land and buildings where a family makes its home. 

AFFIRMATION OF ELIGIBILITY (Check the appropriate box and provide a copy of the required documentation) 

The disabled veteran has been

Page 4

Michigan

Page 5

sxx

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 26-000234

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Lake (ROSCOMMON)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Michael

M.I.

A

Last Name

Houserman

Firm Name (if any)

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

5671 Reilly Road

City or Town

Houghton Lake

State

Michigan

ZIP Code

48629

Telephone Number

989-302-0848

Fax Number

E-mail Address

houserman.assessing@yahoo.com

Section 3: Subject Property Information

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

Yes

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

The petitioner’s request for a Disabled Veteran Exemption in tax year 2025 was denied properly. The property and petitioner do not meet the requirements of MCL 

211.7b.

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)? No

If yes, check which BOR Petitioner attended: 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? *Submit a copy of the Notice of Assessment with the Answer.

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

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? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

NA

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

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

NA

Under what statutory section was the Taxable Value uncapped?

NA

NA

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? No

If Yes, check which BOR Petitioner attended: 

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

NA

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR? 

No

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If Yes, check which BOR Petitioner attended:

Tax Year(s) denied:

2025

List the date the exemption was denied:

12/19/2025

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

MCL 211.7b Disabled Veteran Exemption

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

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

Parcel Identification Number:

72006-180-005-0000

Classification of Property:

Real 

Residential

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

565,000

Current Taxable Value as established by the BOR:

323,304

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

1,130,000

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

565,000

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

323,304

Electronic Signature *Typing your name below will serve as your signature

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Michael Houserman

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

oo ml. Fetter 

ecdDen 

a 

et 

oe

Page 2

CEIVED 

JAN 16 2026 

MICHIGAN TAX TRIBUNAL 

BD 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

DISABLED VETERANS EXEMPTION 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Poverty Exemption, or 

other exemption disputes, 

Pursuant to Tax Tribunal Rufe (TTR) 278, you MUST submit a copy of the netice giving rise to the appeal {i.e., Board of 

Review Decision or other notice) with this petition. 

If you do not submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

Ml 

Last Name/Company Name 

JAMES 

5 

Bade 

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

T 

TIEFANY DRIVE 

City or Town 

State 

ZIP Code 

CAR 

/IS Le 

Yada 

170 1g” 

Telephone Number 

qi? 249 

{1499 

CELe- 

38g Y22 3164 

Ematl Address {do not enter unless you want MTT to send all correspondence via email) 

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

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Numbar 

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

Section 3: Subject Property Information: 

Parcel Identification Number: 

T200e~180-005 

-~ 0008p 

Property Address (No., Street) 

310 Credpvicw 

DRive 

City or Town 

County 

State 

ZIP Coda 

Hovagmu7ow LAE 

Rose ormat onl 

MT 

4829 

Taxing Authority (City or Township) 

LAKE 

Toward 

ir

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

DENIAL STATES "Property contains 

two dwellings 

and 

are part 

of 

a resort for nent. 

There ane two fuldings 

on 

my property, 

they 

are not rentals. 

I reside 

in 

one 

(370 Cleatdiew 

Dr), 

the 

other Luilding 

(376) 

is 

a 

Log 

cabin that was built 

in 

1949 

and 

was 

used 

Ly 

my family 

ast 

a rental until 

2017. 

This building 

is 

now 

used fon storage, 

The nesonrt 

referred 

to 

in the Notice 

of 

Denial 

is 

Bahr Harbor Resort, 

Thés resort 

is 

operaledly 

my 

cousins 

and 

is adjacent 

to 

my property. 

I 

am NOT 

altiliated with them, 

Attached 

is 

a description 

of the relationship between my 

Lamily 

and Bahr Harbor, 

Section 6: Jurisdictional issues 

Did you request 

a disabled veteran's exemption by filing an application with the citytownship? ® Yes 

ONo 

A 

_CoPY 

{8 8TrdoHED 

If No, please explain: 

List the date the axemption was denied: 

Tax year(s) denied: 

(RD [2028 

2028 

Fee Information 

There Is no fea required for the filing of a disabled veteran's exemption appeal. 

Signature "Required 

Petitioner or 

Agtarfiey/Authorized 

Ri CL 

's 

Signature; 

ak 

—— 74 

Gf ahr 

i]s [202

Page 4

In the late 1940s, Mr. Monty Ellsworth established a series of lake front lots 

{49ft x 200ft) along Clearview Drive and the Houghton Lake west shore 

waterfront (attached}. The lots are numbered 1-17. On lots 9 and 11. Mr. 

Ellsworth built one log cabin on each site. He hoped to sell additional log 

cabins to lot owners. Lots 1-4 were purchased by families living in Lansing, 

Ml. Lots 5-17 were purchased by my father Joseph B Bahr and his brother 

Anthony Bahr. They planned to build rental cottages and a motel on the sites. 

Mr. Ellsworth did not build any additional log cabins. 

My dad and his brother built three concrete duplex buildings on lots 8-15in 

the early 1950s. Their plan was to build three additional duplexes on lots 1-4 

and later a motel in front of the cottages. The log cabins were to be 

demolished. By the mid 50s my father and his brother Anthony had a falling 

out that resulted in court action. My father got ownership of lots 5-10 

{includes the cabin on lot 9). My father, a 100% disable Army vet, had to rent 

the log cabin weekly during the summer months to augment is VA disability 

income. 

| graduated from high school in June 1961. My father asked me to 

delay starting college to assist him in building another lake front building. 

During that summer and fall we built building 310 Clearview Drive. My dad 

hoped that after college 

| would live in 310. Until then, he would rent 310 

weekly during the summer months, to get additionalfunds to help me with my 

college expenses. 

| married a girl from Houghton Lake and graduated from 

WMU in December 1966. 

{ elected to be a career soldier and served until 

August 1993. During 

this time period my father continued to rent 310 and 316 

weekly during summer months. 

In April 1990, my father died at the Dearborn VA Center. 

| was his only heir. 

During his funeral 

| met most of the families that he rented to over the years. 

They all had strong warm feelings towards my father and fond memories and

Page 5

that the renters shared and 

| offered to stay operational during the coming 

summer. My wife was from HL and my eldest son was available to help her 

continue with the upcoming summer rentals. The next three years found us 

totally committed to our renters who were like family. 

| found myself each 

year after 

| left the Army, always committed to the next year. 

| finally stopped 

renting in September 2017. That is the date 310 & 316 stopped being rented. 

On 5/24/2021 

I moved from 317 Clearview to 310 Clearview, a lake front 

building. 

have never been connected to the Bahr Harbor Resort. My Michigan 

Use Tax account number was|||| | | 

Updates: 

| submitted my Disabled Exemption 8/19/2025 

I mailed my winter tax payment on 12/3/2025 

The Notice of Denial is dated12/19/25 

I received the Denial by mail on 12/27/2025 

MY Daytime number listed on the Denial should be 989 422 3164 

(cell phone) 

H 

DRIVER'S 

Michigan... 

LICENSE 

| 

HOT FOR FEDERAL 

HY 

Gs 

S 

081212024 

| 

" 

[2028 

| 

{ih 

2 

Es JOSEPH 

1 

: 

? 

DR BLDG HOME 

i 

Ho

Page 6

Fe

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 J Bahr,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000234

Township Of Lake,

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: March 9, 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

James J Bahr

7 Tiffany Drive

carlisle , MI 17015

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 J Bahr,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000234

Township Of Lake,

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: March 9, 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

oo ml. Fetter 

ecdDen 

a 

et 

oe

Page 2

CEIVED 

JAN 16 2026 

MICHIGAN TAX TRIBUNAL 

BD 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

DISABLED VETERANS EXEMPTION 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Poverty Exemption, or 

other exemption disputes, 

Pursuant to Tax Tribunal Rufe (TTR) 278, you MUST submit a copy of the netice giving rise to the appeal {i.e., Board of 

Review Decision or other notice) with this petition. 

If you do not submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

Ml 

Last Name/Company Name 

JAMES 

5 

Bade 

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

T 

TIEFANY DRIVE 

City or Town 

State 

ZIP Code 

CAR 

/IS Le 

Yada 

170 1g” 

Telephone Number 

qi? 249 

{1499 

CELe- 

38g Y22 3164 

Ematl Address {do not enter unless you want MTT to send all correspondence via email) 

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

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Numbar 

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

Section 3: Subject Property Information: 

Parcel Identification Number: 

T200e~180-005 

-~ 0008p 

Property Address (No., Street) 

310 Credpvicw 

DRive 

City or Town 

County 

State 

ZIP Coda 

Hovagmu7ow LAE 

Rose ormat onl 

MT 

4829 

Taxing Authority (City or Township) 

LAKE 

Toward 

ir

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

DENIAL STATES "Property contains 

two dwellings 

and 

are part 

of 

a resort for nent. 

There ane two fuldings 

on 

my property, 

they 

are not rentals. 

I reside 

in 

one 

(370 Cleatdiew 

Dr), 

the 

other Luilding 

(376) 

is 

a 

Log 

cabin that was built 

in 

1949 

and 

was 

used 

Ly 

my family 

ast 

a rental until 

2017. 

This building 

is 

now 

used fon storage, 

The nesonrt 

referred 

to 

in the Notice 

of 

Denial 

is 

Bahr Harbor Resort, 

Thés resort 

is 

operaledly 

my 

cousins 

and 

is adjacent 

to 

my property. 

I 

am NOT 

altiliated with them, 

Attached 

is 

a description 

of the relationship between my 

Lamily 

and Bahr Harbor, 

Section 6: Jurisdictional issues 

Did you request 

a disabled veteran's exemption by filing an application with the citytownship? ® Yes 

ONo 

A 

_CoPY 

{8 8TrdoHED 

If No, please explain: 

List the date the axemption was denied: 

Tax year(s) denied: 

(RD [2028 

2028 

Fee Information 

There Is no fea required for the filing of a disabled veteran's exemption appeal. 

Signature "Required 

Petitioner or 

Agtarfiey/Authorized 

Ri CL 

's 

Signature; 

ak 

—— 74 

Gf ahr 

i]s [202

Page 4

In the late 1940s, Mr. Monty Ellsworth established a series of lake front lots 

{49ft x 200ft) along Clearview Drive and the Houghton Lake west shore 

waterfront (attached}. The lots are numbered 1-17. On lots 9 and 11. Mr. 

Ellsworth built one log cabin on each site. He hoped to sell additional log 

cabins to lot owners. Lots 1-4 were purchased by families living in Lansing, 

Ml. Lots 5-17 were purchased by my father Joseph B Bahr and his brother 

Anthony Bahr. They planned to build rental cottages and a motel on the sites. 

Mr. Ellsworth did not build any additional log cabins. 

My dad and his brother built three concrete duplex buildings on lots 8-15in 

the early 1950s. Their plan was to build three additional duplexes on lots 1-4 

and later a motel in front of the cottages. The log cabins were to be 

demolished. By the mid 50s my father and his brother Anthony had a falling 

out that resulted in court action. My father got ownership of lots 5-10 

{includes the cabin on lot 9). My father, a 100% disable Army vet, had to rent 

the log cabin weekly during the summer months to augment is VA disability 

income. 

| graduated from high school in June 1961. My father asked me to 

delay starting college to assist him in building another lake front building. 

During that summer and fall we built building 310 Clearview Drive. My dad 

hoped that after college 

| would live in 310. Until then, he would rent 310 

weekly during the summer months, to get additionalfunds to help me with my 

college expenses. 

| married a girl from Houghton Lake and graduated from 

WMU in December 1966. 

{ elected to be a career soldier and served until 

August 1993. During 

this time period my father continued to rent 310 and 316 

weekly during summer months. 

In April 1990, my father died at the Dearborn VA Center. 

| was his only heir. 

During his funeral 

| met most of the families that he rented to over the years. 

They all had strong warm feelings towards my father and fond memories and

Page 5

that the renters shared and 

| offered to stay operational during the coming 

summer. My wife was from HL and my eldest son was available to help her 

continue with the upcoming summer rentals. The next three years found us 

totally committed to our renters who were like family. 

| found myself each 

year after 

| left the Army, always committed to the next year. 

| finally stopped 

renting in September 2017. That is the date 310 & 316 stopped being rented. 

On 5/24/2021 

I moved from 317 Clearview to 310 Clearview, a lake front 

building. 

have never been connected to the Bahr Harbor Resort. My Michigan 

Use Tax account number was|||| | | 

Updates: 

| submitted my Disabled Exemption 8/19/2025 

I mailed my winter tax payment on 12/3/2025 

The Notice of Denial is dated12/19/25 

I received the Denial by mail on 12/27/2025 

MY Daytime number listed on the Denial should be 989 422 3164 

(cell phone) 

H 

DRIVER'S 

Michigan... 

LICENSE 

| 

HOT FOR FEDERAL 

HY 

Gs 

S 

081212024 

| 

" 

[2028 

| 

{ih 

2 

Es JOSEPH 

1 

: 

? 

DR BLDG HOME 

i 

Ho

Page 6

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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.