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 # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 3 | Petition has been verified | PET | 1 | 10/06/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 10/06/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 07/29/2026 | $0.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
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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
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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
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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
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Michigan
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618,
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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
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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
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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
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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
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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.
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
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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
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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.
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
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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
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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.