Record Finder / 26-002868-TT
Michigan

James R Hopstetter Petitioner V Township Of Cedar Respondent

Petitioner
James R Hopstetter
Respondent
Township Of Cedar

Case overview

Docket number
26-002868-TT
Status
Answer Due
CaseType
SC Property
Division
Small Claims Division
County
Osceola
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
3Petition has been verifiedPET110/06/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
2Notice of Docket Number SCNot recordedNot recorded10/06/2026Not recordedDownload
1A petition was received.PETNot recorded07/29/2026$0.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload

Documents

260729 - Petition Hopstetter.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA

 GOVERNOR DIRECTOR LANSING



 PROPERTY TAX APPEAL PETITION FORM

 VALUATION / UNCAPPING



 Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other

 Exemptions, Special Assessments, or Non-Property tax disputes.



 Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of

 Review Decision or other notice) with this petition, if applicable. If you do not submit this document, you may be held in

 default.



 Section 1: Petitioner's Contact Information

 First Name [XN Last Name/Company Name

 James R Hopstetter



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

 10234 170th Avenue

 City or Town State ZIP Code

 LeRoy Mi 49655

 Telephone785-224-1443Number



 Email 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 [XR] Last Name

 Cynthia Wotila

 Firm Name (if any)

 McCurdy, Wotila & Porteous, PC



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

 120 W. Harris Street

 City or Town . State ZIP Code

 Cadillac Mi 49601

 Telephone Numbar 231-775-1391



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

 cindy@mwplegal.com



 Section 3: Subject P roperty Information *use the multiple parcel form for additional, contiguous parcels.

 How many parcels are you [13 are appealing more than one parcel, are they contiguous or adjoining?

 appealing? Yes* No*



 **If No, you must file separate appeals for each parcel

 Property Address (No., Street) :

 10234 170th Avenue

 LeRoyCity or Town County Osceola MiState 49655ZIP Code

 Taxing Authority (City or Township)

 Cedar Township

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Section 4: Check which of the followingyou are appealing (check at that apply)



 64 True Cash and Taxable Value



 [J Taxable Value Only (calculation)



 [J Uncapping of Taxable Value



 Section 5: Explain the Reason for this Appeal



 The subject parcel is approximately 1.72 acres improved with a 1997 Redman Homes

 singlewide and a detached 24 x 30 foot garage. Petitioner purchased the property in

 July 2025 and the assessor uncapped the property and increased the taxable value from

 $43,500 to $61,700. The Board of Review confirmed the change based on the incorrect

 statement that the trailer was five (5) years old, when, in fact, it is twenty-nine (29) years

 old. According to the STC Assessors Manual, standard depreciation on a 29 year old

 mobile home ranges between 36% - 52% good. Even factoring exceptional

 maintenance, the assessor's determination of 87% good, grossly overvalues the

 property. Likewise, the garage which was constructed in 1987 was also assessed at

 87% good.



 Section 6: Jurisdictional Issues



 Did you protest the assessment ata Board of Review (BOR)? [v4] Yes O No



 If Yes, check which BOR you attended: [J] March [J July [J December



 If No, please check the applicable reason(s):



 0 Not required to attend

 [mm] Appealing a purported Clerical Error or Mutua! Mistake of Fact (if yes, Include explanation in Section 5)

 [| Appealing within 35 days of State Tax Commission Order



 0 Appealing within 35 days of recelpt of Notice of Uncapping

 Other



 If you checked “other” above, explain:



 Year(s) under appeal: 2 0 2 6

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



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

 ParcelNumber: or _02-008-01 6-00



 Classification of Property: Real ld Personal [J (check one)



 Agricultural J Commercial J Industrial J Residential@ Timber-Cutover J Developmental J UtilityJ (check one)



 Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review:

 by the Board of Review: 61 ,700 61,700



 What do you believe is the fair market value (also known as true cash value)?

 90,000

 What do you believe is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed

 value by .5) 45,000 assessed value) 45,000



 Fee Information



 Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at

 issue?



 [v4] Yes O No



 If you answered yes to the above question, you are not required to pay any filing fees.



 If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at

 issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. If you are appealing more than one

 parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute 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 $1,000.00



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

 the State Equalized Value or Taxable Value in contention is: Filing Fee is:



 $100,000.00 and under $125.00

 $100,000.01 to $500,000.00 $200.00

 $Over $500,000.00 $300.00



 If the property is NOT residential property (see MCL 205.762) and

 the State Equalized Value or Taxable Value in contention is: Filing Fee is:



 $100,000.00 and under $250.00



 * Plus $25.00 for each additional parcel, as indicated above.



 If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the

 appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed.



 Signature *Required

 Sai Attorney/Aythorized Representative’s

Page 4

Michigan

Page 5

618,

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

scpetition_valuation.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 PROPERTY TAX APPEAL PETITION FORM

 VALUATION / UNCAPPING APPEAL



 MTT DOCKET NO.



 Petitioner’s Contact Information:

 Filer Type: Local Unit of Government:

 Individual



 First Name M.I. Last Name

 James R Hopstetter



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

 10234

 170th Avenue



 City or Town State ZIP Code

 LeRoy Michigan 49655



 Telephone Number

 785-224-1443



 E-mail Address

 cindy@mwplegal.com



 Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

 First Name M.I. Last Name

 Cynthia Wotila



 Firm Name (if any)

 McCurdy, Wotila & Porteous, PC'



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

 120 W. Harris St

 120 W. Harris St



 City or Town State ZIP Code

 Cadillac Michigan 49601



 Telephone Number

 2317751391



 E-mail Address

 cindy@mwplegal.com



 Subject Property Information:

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

 1 *If no, you must file separate appeals for each parcel



 N/A

 Property Address (No., Street)

 10234 170th Avenue



 1 of 3

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 City or Town County State ZIP Code

 LeRoy Osceola Michigan 49655



 Taxing Authority (City or Township)

 Township Of Cedar (OSCEOLA)



 Check which of the following you are appealing: (check all that apply)



 True Cash and Taxable Values



 Please Explain the Reason for this Appeal:

 The subject parcel is approximately 1.72 acres improved with a 197 Redman Homes singlewide and a detached 24 x 30 foot garage. Petitioner purchased the

 property in July 2025 and the assessor uncapped the property and increased the taxable value from $43,500 to $61,700. The Board of Review confirmed the

 change based on the incorrect statement that the trailer was five (5) years old, when, in fact, it is twenty-nine (29) years old. According to the STC Assessors

 Manual, standard depreciation on a 29 year old mobile home ranges between 36% - 52% good. Even factoring exceptional maintenance, the assessor's

 determination of 87% good, grossly overvalues the property. Likewise, the garage which was constructed in 1987 was also assessed at 87% good.



 Jurisdictional Issues:

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



 If Yes, check which Board of Review you attended: March



 If No, please check the applicable reason(s):



 Year(s) Under Appeal:

 2026



 Valuation Information for Each Parcel under Appeal:

 Parcel Number:

 67-02-008-026-00



 Classification of Property: Real (check one)



 Residential (check one)



 Current Assessed Value as established by the Board of Review:



 2 of 3

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 61700



 Current Taxable Value as established by the Board of Review:

 61700



 What do you believe is the fair market value?

 90000



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

 45000



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

 45000



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

 Petitioner’s Signature:



 /s/ Cynthia Wotila



 Attorney or Authorized Agent’s Signature:



 /s/



 Fee Information:



 If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for

 the filing of this appeal.



 The filing fee is based on the greater of 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.



 Property tax appeal: Residential** Non-Residential

 SEV or TV in contention* Filing fee*** Filing Fee**

 $100,000 or less...........................................................................................$ 125.00 $250.00

 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

 More than $500,000…..................................................................................$ 300.00 N/A



 Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

 Yes



 3 of 3

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.

SC_Notice_of_Docket_Number.2026-10-06_08-50-16.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 James R Hopstetter,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002868

 Township Of Cedar,

 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: October 6, 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



 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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 James R Hopstetter,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002868

 Township Of Cedar,

 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: October 6, 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



 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

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.

260729 - Petition Hopstetter.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA

 GOVERNOR DIRECTOR LANSING



 PROPERTY TAX APPEAL PETITION FORM

 VALUATION / UNCAPPING



 Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other

 Exemptions, Special Assessments, or Non-Property tax disputes.



 Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of

 Review Decision or other notice) with this petition, if applicable. If you do not submit this document, you may be held in

 default.



 Section 1: Petitioner's Contact Information

 First Name [XN Last Name/Company Name

 James R Hopstetter



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

 10234 170th Avenue

 City or Town State ZIP Code

 LeRoy Mi 49655

 Telephone785-224-1443Number



 Email 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 [XR] Last Name

 Cynthia Wotila

 Firm Name (if any)

 McCurdy, Wotila & Porteous, PC



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

 120 W. Harris Street

 City or Town . State ZIP Code

 Cadillac Mi 49601

 Telephone Numbar 231-775-1391



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

 cindy@mwplegal.com



 Section 3: Subject P roperty Information *use the multiple parcel form for additional, contiguous parcels.

 How many parcels are you [13 are appealing more than one parcel, are they contiguous or adjoining?

 appealing? Yes* No*



 **If No, you must file separate appeals for each parcel

 Property Address (No., Street) :

 10234 170th Avenue

 LeRoyCity or Town County Osceola MiState 49655ZIP Code

 Taxing Authority (City or Township)

 Cedar Township

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Section 4: Check which of the followingyou are appealing (check at that apply)



 64 True Cash and Taxable Value



 [J Taxable Value Only (calculation)



 [J Uncapping of Taxable Value



 Section 5: Explain the Reason for this Appeal



 The subject parcel is approximately 1.72 acres improved with a 1997 Redman Homes

 singlewide and a detached 24 x 30 foot garage. Petitioner purchased the property in

 July 2025 and the assessor uncapped the property and increased the taxable value from

 $43,500 to $61,700. The Board of Review confirmed the change based on the incorrect

 statement that the trailer was five (5) years old, when, in fact, it is twenty-nine (29) years

 old. According to the STC Assessors Manual, standard depreciation on a 29 year old

 mobile home ranges between 36% - 52% good. Even factoring exceptional

 maintenance, the assessor's determination of 87% good, grossly overvalues the

 property. Likewise, the garage which was constructed in 1987 was also assessed at

 87% good.



 Section 6: Jurisdictional Issues



 Did you protest the assessment ata Board of Review (BOR)? [v4] Yes O No



 If Yes, check which BOR you attended: [J] March [J July [J December



 If No, please check the applicable reason(s):



 0 Not required to attend

 [mm] Appealing a purported Clerical Error or Mutua! Mistake of Fact (if yes, Include explanation in Section 5)

 [| Appealing within 35 days of State Tax Commission Order



 0 Appealing within 35 days of recelpt of Notice of Uncapping

 Other



 If you checked “other” above, explain:



 Year(s) under appeal: 2 0 2 6

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



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

 ParcelNumber: or _02-008-01 6-00



 Classification of Property: Real ld Personal [J (check one)



 Agricultural J Commercial J Industrial J Residential@ Timber-Cutover J Developmental J UtilityJ (check one)



 Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review:

 by the Board of Review: 61 ,700 61,700



 What do you believe is the fair market value (also known as true cash value)?

 90,000

 What do you believe is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed

 value by .5) 45,000 assessed value) 45,000



 Fee Information



 Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at

 issue?



 [v4] Yes O No



 If you answered yes to the above question, you are not required to pay any filing fees.



 If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at

 issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. If you are appealing more than one

 parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute 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 $1,000.00



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

 the State Equalized Value or Taxable Value in contention is: Filing Fee is:



 $100,000.00 and under $125.00

 $100,000.01 to $500,000.00 $200.00

 $Over $500,000.00 $300.00



 If the property is NOT residential property (see MCL 205.762) and

 the State Equalized Value or Taxable Value in contention is: Filing Fee is:



 $100,000.00 and under $250.00



 * Plus $25.00 for each additional parcel, as indicated above.



 If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the

 appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed.



 Signature *Required

 Sai Attorney/Aythorized Representative’s

Page 4

Michigan

Page 5

618,

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

scpetition_valuation.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 PROPERTY TAX APPEAL PETITION FORM

 VALUATION / UNCAPPING APPEAL



 MTT DOCKET NO.



 Petitioner’s Contact Information:

 Filer Type: Local Unit of Government:

 Individual



 First Name M.I. Last Name

 James R Hopstetter



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

 10234

 170th Avenue



 City or Town State ZIP Code

 LeRoy Michigan 49655



 Telephone Number

 785-224-1443



 E-mail Address

 cindy@mwplegal.com



 Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

 First Name M.I. Last Name

 Cynthia Wotila



 Firm Name (if any)

 McCurdy, Wotila & Porteous, PC'



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

 120 W. Harris St

 120 W. Harris St



 City or Town State ZIP Code

 Cadillac Michigan 49601



 Telephone Number

 2317751391



 E-mail Address

 cindy@mwplegal.com



 Subject Property Information:

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

 1 *If no, you must file separate appeals for each parcel



 N/A

 Property Address (No., Street)

 10234 170th Avenue



 1 of 3

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 City or Town County State ZIP Code

 LeRoy Osceola Michigan 49655



 Taxing Authority (City or Township)

 Township Of Cedar (OSCEOLA)



 Check which of the following you are appealing: (check all that apply)



 True Cash and Taxable Values



 Please Explain the Reason for this Appeal:

 The subject parcel is approximately 1.72 acres improved with a 197 Redman Homes singlewide and a detached 24 x 30 foot garage. Petitioner purchased the

 property in July 2025 and the assessor uncapped the property and increased the taxable value from $43,500 to $61,700. The Board of Review confirmed the

 change based on the incorrect statement that the trailer was five (5) years old, when, in fact, it is twenty-nine (29) years old. According to the STC Assessors

 Manual, standard depreciation on a 29 year old mobile home ranges between 36% - 52% good. Even factoring exceptional maintenance, the assessor's

 determination of 87% good, grossly overvalues the property. Likewise, the garage which was constructed in 1987 was also assessed at 87% good.



 Jurisdictional Issues:

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



 If Yes, check which Board of Review you attended: March



 If No, please check the applicable reason(s):



 Year(s) Under Appeal:

 2026



 Valuation Information for Each Parcel under Appeal:

 Parcel Number:

 67-02-008-026-00



 Classification of Property: Real (check one)



 Residential (check one)



 Current Assessed Value as established by the Board of Review:



 2 of 3

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 61700



 Current Taxable Value as established by the Board of Review:

 61700



 What do you believe is the fair market value?

 90000



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

 45000



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

 45000



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

 Petitioner’s Signature:



 /s/ Cynthia Wotila



 Attorney or Authorized Agent’s Signature:



 /s/



 Fee Information:



 If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for

 the filing of this appeal.



 The filing fee is based on the greater of 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.



 Property tax appeal: Residential** Non-Residential

 SEV or TV in contention* Filing fee*** Filing Fee**

 $100,000 or less...........................................................................................$ 125.00 $250.00

 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

 More than $500,000…..................................................................................$ 300.00 N/A



 Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

 Yes



 3 of 3

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.