Jana R Kiessel, Petitioner V Township Of Greendale, 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 

Jana R Kiessel, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000534 

 

Greendale Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER FOR DEFAULT HEARING 

 

The Tribunal has considered the file in this case and finds that Respondent was placed 

in default on May 21, 2026, because Respondent failed to file an answer. The Tribunal 

extended the time for Respondent to cure the default by an additional 14 days on June 

18, 2026. On July 1, 2026, Respondent filed an answer but failed to include the 

required Motion to Set Aside Default. As a result, on July 7, 2026, the Tribunal issued a 

Notice of No Action stating that no action will be taken unless a motion is filed within 14 

days of the issuance of the notice. Respondent has failed to respond or submit the 

required filing. Given this failure, the Tribunal finds that Respondent’s violation was 

willful. It also establishes a history of deliberate delay and refusing to comply with 

Tribunal rules and orders, both of which have prejudiced Petitioner. As a result, giving 

careful consideration to the Grimm factors and considering all options in determining 

what sanction is just and proper, the Tribunal finds that scheduling a default hearing is 

warranted, and a lesser sanction would not be appropriate or better serve the interests 

of justice.1 Therefore, 

 

IT IS ORDERED that a default hearing shall be scheduled in the normal course.2 

 

 

 

Entered: July 29, 2026 

 

 

 

By: /s/ Patricia L. Halm 

kac 

 

 

 

1 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). Though Grimm was specific to the sanction 

of dismissal, the cases cited by the Court, and the reasoning behind its adoption of the factors set forth 

therein are not so narrow. The factors apply equally to default judgements, or in the case of the Tribunal 

proceedings, the conducting of a default hearing. See Bass v Combs, 238 Mich App 16 (1999), overruled 

in part on other grounds by Dimmitt & Owens Fin, Inc v Deloitte & Touche (ISC), LLC, 481 Mich 618 

(2008), Vicencio v Ramirez, 211 Mich App 501 (1995), and Traxler v Ford Motor Co, 227 Mich App 276 

(1998). See also TTR 237. 

2 A “default hearing" is “a hearing at which the defaulted party is precluded from presenting any testimony, 

offering any evidence, and examining the other party's witnesses.” TTR 203(e).

Page 2

MTT Docket No. 26-000534 

Page 2 of 2 

 

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

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

Jana R Kiessel, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000534

Township Of Greendale,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

The Tribunal has received Respondent's July 1, 2026 filing. That filing requires a 

motion. As such, the filing is not properly pending, and no action will be taken unless a 

motion is filed within 14 days of the issuance of this notice. 

Entered: July 7, 2026

By: Tribunal Clerk

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

Jana R Kiessel, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000534

Township Of Greendale,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

The Tribunal has received Respondent's July 1, 2026 filing. That filing requires a 

motion. As such, the filing is not properly pending, and no action will be taken unless a 

motion is filed within 14 days of the issuance of this notice. 

Entered: July 7, 2026

By: Tribunal Clerk

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 5

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

Jana R Kiessel, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000534

Township Of Greendale,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

The Tribunal has received Respondent's July 1, 2026 filing. That filing requires a 

motion. As such, the filing is not properly pending, and no action will be taken unless a 

motion is filed within 14 days of the issuance of this notice. 

Entered: July 7, 2026

By: Tribunal Clerk

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

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

Jana R Kiessel,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000534

Township Of Greendale,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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.

Page 2

MTT Docket No. 26-000534

Page 2 of 2

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: July 7, 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

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

Jana R Kiessel,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000534

Township Of Greendale,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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

appeal of a principal residence

Page 4

MTT

Page 5

STAT

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Page 1

RECEIVED 

JUL 0.7 2028 

STATE OF MICHIGAN 

MICHIGAN Tax TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26-000534 

Section 1: Respondent’s Contact information 

Unit of Government 

Greendale Township 

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

PO Box 174 

City or Town: 

Harrison 

Telephone Number: 089-426-8854 

Email Address {do not enter untess you want MTT to send all correspondence via email): 

State: 

ZIP Code: 

Mi 

48625 

Section 2; Respondent’s Attorney/Authorize 

} 

d Representative’s Contact Information 

First Name: 

M.L: 

Last Name: 

Tina 

M 

Wright 

Firm Name (if any): 

Mailing Address {No., Street, P.O. Box or Rurai Route): 

PO Box 174 

City or Town: 

State: 

ZiP Code: 

Harrison 

MI 

48625 

Telephone Number: 989-426-8854 

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

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

1£ no, Hist ail parcels that are adjoining in separate groupings. Attach a 

separate sheet If necessary. 

0 Yes 

[] No 

Not Applicable 

Does the subject property have a Principal Residence Exemption of §0% or more for all tax years at issue? 

Yes 

No

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 

Following a review of the petition, the property record card, and the current market 

evidence, 

| have determined that the original assessment may have exceed the 

property's True Cash Value as of tax day. Based on verified comparable sales and an 

anaes of the subject property's characteristics, 

| support a revised True Cash Value of 

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)? 

Yes 

[a] No 

if yes, check which BOR Petitioner attended: 

March 

0 July 

[] December 

If the July or December BOR revised the assessment{s) at issue, did it have authority? [Hl] Yes 

[8] No 

If yes, cite the Board's authority. 

Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? Vives 

[no 

if yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

0 Yes 

No 

If so, what 

is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

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

Under what statutory section was the Taxable Value uncapped? 

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

Parcel 

Number: 

erect 

TWIST 030-060-500-142-00 

Classification of Property: 

Real 

Personal [1 (check one) 

Agricultural CJ 

Commercial 

{1 

industrial [J 

Residential @ 

 Timber-Cutover 

OJ 

Developmentat [1 Utility 

(1 {check one)

Page 3

Greendale Township Assessor 

PO Box 174 

Harrison, Ml 48625 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909

Page 4

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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.

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 

Jana R Kiessel, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000534 

 

Greendale Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR RESPONDENT TO CURE DEFAULT 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Respondent in default on May 21, 2026, because Respondent failed to file an 

answer.1 Respondent was required to cure the default by submitting an answer within 

14 days. Respondent has had ample time to comply, yet has failed to respond or 

submit the required filings. Though the Tribunal finds an extension of time to cure the 

default appropriate, Respondent’s failure to comply with Tribunal orders and its Rules of 

Practice and Procedure has established a history of deliberate delay that would justify 

the scheduling of a default hearing for failure to timely comply with this order.2 

 

Therefore, 

 

IT IS ORDERED that the time for Respondent to cure the default is EXTENDED. 

 

IT IS FURTHER ORDERED that Respondent must complete the following to cure the 

default: (1) file an answer, (2) file a Motion to Set Aside Default, and (3) file proof the 

motion was served on Petitioner. The foregoing must be filed with the Tribunal within 

14 days of the entry of this order.3 

 

 

1 The order further stated, “Failure to comply with this order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

3 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-000534 

Page 2 of 2 

 

Failure to comply with this order may result in the scheduling of a default hearing, as 

provided by TTR 237.4 

 

 

Entered: June 18, 2026 

 

 

 

By: /s/ Patricia L. Halm 

kac 

 

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 

 

 

 

4 See also MCL 205.732.

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

Jana R Kiessel,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000534

Township Of Greendale,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.i 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: May 21, 2026

Patricia L. Halm, Tribunal Chair

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

i “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on

Page 2

MTT Docket No. 26-000534

Page 2 of 2

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

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

Jana R Kiessel,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000534

Township Of Greendale,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.ii 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: May 21, 2026

Patricia L. Halm, Tribunal Chair

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

ii “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on

Page 4

MTT Docket No. 26-000534

Page 2 of 2

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

Page 5

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

Jana R Kiessel,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000534

Township Of Greendale,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib.

Page 6

MTT

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Page 1

GRETCHEN WHITMER 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

RECEIVED 

MAR 2 4 2026 

MICHIGAN TAX TRIBUNAL 

MARLON 1. BROWN, DPA 

DIRECTOR 

GOVERNOR 

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 

fo Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appea (Le, Board of 

Review Decision or other notice) with this petition, if applicable. 

Hf you do not submit this dacumient, you may be held fn 

default, 

Section 1: Petitioner’s Contact information 

FirstName 

Last Name/Company Name 

Jana. 

2 

Wiesse 

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

SYM. 

Greendale 

Cr 

City 

or Town 

State 

24P Code 

Mi,_Pleasant 

MT 

| YeesE 

Telephone Number 

A3N-44d- g300 

Email Address (do not enter unless you want MTT to send alt correspondence via email) 

gqacabi ans @ Guan) \.com 

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

First Name 

Last Name 

Fiem Kame (if any) 

Hailing Adiiress (No., Street, PIO. Box or Rural Route) 

City or Town 

Zip Code 

Telephone Number 

Email Address (do not enter unfess you want MYT to send all correspondence via emai) 

Section 3: Subject Property Information ‘se the muttinie parcel form for additionat, contiguous parcels. 

How many parcels are you 

Preae 

ing 

more than one parcel, are they contiguous or adjoining? 

Yes* 

appealing? 

Not 

| 

if Ro, you must file separate appeals for each parcel 

Property Address (No., Street) 

SYS 

1. 

Greendale 

CF 

City or Town 

County 

Ma, Pleasant 

Midland 

State 

MT 

Zip Code 

{5859 

Taxing Authority (City or Township} 

Greendade Towashi p

Page 2

iz 

STATE OF MICHIGAN 

GRETCHEN WHITHER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (eck sit tat apply) 

3 True Cash and Taxable 

Value 

{0 Taxable Value Only (calculation) 

[} Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

The 

pro pert 

was 

bovadck 

in March 

2025 

Bn 

9141 poo, 

(iskel 

Soc 

t57 000, 

Propecty 

wes 

cporaised 

bo Hokiaghn Buck in Feb 202667 

Mached NS 

28H 1H 

000 

Section 6: Jurisdictional Issues 

Dict you protest the assessment at a Board of Review (BOR)? [7] Yes 

[mt] No 

¥en, chock which BOR you attended: 1] March 

|] July 

[] December 

If Ho, 

ple 

the 

tle 

¢ 

5): 

[J Not required 

to attend 

[} Appealing a purported Clerical Error or Sutual Mistake of Fact (if yes, include explanation in Section 5} 

7] Appeating within 36 days 

of State Tax Commission 

Order 

£1 Appeating within 35 days of receipt of Notice of Uncapping 

[J other 

1f you checked “other” atiove, Spat: 

Yeoar(s) under appeal. 202 w

Page 3

erg 

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 parce! form for additional, contiguous parcels, 

Parcel Number: 

~ 

030-00 ~500-(42 -O 

Classification 

of Property: 

Real 

D8 

Personal 

[1 (check one} 

Agricutturaf I) 

Commercial] 

(ndustriat [1 

Residential 56 

Yimber-Cutover I] 

Developmental OJ 

titty 

C3 {check one} 

Assessed Value (also known as State Equalized Vafue) 

hed | T: 

Value 

hed by the Board of Review: 

ty the Board of Review: 

9¢,900 

9 Quo 

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

#4 000 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by 5 

"3, O00 

assessed vafue) 

43,000 

Fee information 

Bass the properly fave 3 Principal Residence Exemption 

of at least 50% as 

f thi date 

of the fling of this petition for aif fax years at 

issue’ 

ves 

[No 

if you answered yes to the above question, you are not required to pay any fiing 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 

Vafue or 1 

Value in di 

If you are 

appealing more than one 

parcal, the parcel with the highest State 

Equalized 

Value 

or Ti 

te Value 

in 

dispute 

will be used to determine your filing fee, pis $25.00 

wilt be added for each additional parcet being appealed, not 16 exceed a total filing fee of $1,000.00 

1f your property is residential property (ses MCL 205.762) and 

the State Equalized Vale or Taxable Valse in contention is: 

Fhitog Fee is: 

$100,000.00 and under 

$126.00 

$100,000.01 to $500,000.00 

$200.00 

$Qver $500,000.00 

$300.00 

if the properly is NOT residential property (see MCL 205.762) and 

ihe State Equalized Value 

or Taxable Value in contention ja: 

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 Valus or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Smalt Claims. Therefore, an Entire Tribunal petition must 

be filed, 

Signature sequired 

Petitiongr or AttormeylAl 

ized Representative’s Signature: 

i 

|. 

cK 

ena Zz

Page 4

03/19/2026 02:25 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

GREENDALE TOWNSHIP 

TINA WRIGHT, ASSESSOR 

PO BOX 174 

HARRISON, MI 48625 

NAME AND ADDRESS OF OWNER OR PERSON NAMED 

ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcet Code required. Property address 

and legal desexiption optional. ): 

56030-060-500-142-00 

5444 

W GREENDALE 

KIESSEL JANA 

5444 W GREENDALE CT 

MT PLEASANT MI 48858 

TIAN R2W LOT 14 GREENDALE SUB. 

‘HIS PROPERTY IS CLASSIFIED AS 

401 (RESIDENTIAL IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the ‘information you supplied and the data necessary 

to

Page 5

we

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

Jana R Kiessel,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000534

Township Of Greendale,

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: April 8, 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

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

Jana R Kiessel,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000534

Township Of Greendale,

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: April 8, 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

GRETCHEN WHITMER 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

RECEIVED 

MAR 2 4 2026 

MICHIGAN TAX TRIBUNAL 

MARLON 1. BROWN, DPA 

DIRECTOR 

GOVERNOR 

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 

fo Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appea (Le, Board of 

Review Decision or other notice) with this petition, if applicable. 

Hf you do not submit this dacumient, you may be held fn 

default, 

Section 1: Petitioner’s Contact information 

FirstName 

Last Name/Company Name 

Jana. 

2 

Wiesse 

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

SYM. 

Greendale 

Cr 

City 

or Town 

State 

24P Code 

Mi,_Pleasant 

MT 

| YeesE 

Telephone Number 

A3N-44d- g300 

Email Address (do not enter unless you want MTT to send alt correspondence via email) 

gqacabi ans @ Guan) \.com 

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

First Name 

Last Name 

Fiem Kame (if any) 

Hailing Adiiress (No., Street, PIO. Box or Rural Route) 

City or Town 

Zip Code 

Telephone Number 

Email Address (do not enter unfess you want MYT to send all correspondence via emai) 

Section 3: Subject Property Information ‘se the muttinie parcel form for additionat, contiguous parcels. 

How many parcels are you 

Preae 

ing 

more than one parcel, are they contiguous or adjoining? 

Yes* 

appealing? 

Not 

| 

if Ro, you must file separate appeals for each parcel 

Property Address (No., Street) 

SYS 

1. 

Greendale 

CF 

City or Town 

County 

Ma, Pleasant 

Midland 

State 

MT 

Zip Code 

{5859 

Taxing Authority (City or Township} 

Greendade Towashi p

Page 2

iz 

STATE OF MICHIGAN 

GRETCHEN WHITHER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (eck sit tat apply) 

3 True Cash and Taxable 

Value 

{0 Taxable Value Only (calculation) 

[} Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

The 

pro pert 

was 

bovadck 

in March 

2025 

Bn 

9141 poo, 

(iskel 

Soc 

t57 000, 

Propecty 

wes 

cporaised 

bo Hokiaghn Buck in Feb 202667 

Mached NS 

28H 1H 

000 

Section 6: Jurisdictional Issues 

Dict you protest the assessment at a Board of Review (BOR)? [7] Yes 

[mt] No 

¥en, chock which BOR you attended: 1] March 

|] July 

[] December 

If Ho, 

ple 

the 

tle 

¢ 

5): 

[J Not required 

to attend 

[} Appealing a purported Clerical Error or Sutual Mistake of Fact (if yes, include explanation in Section 5} 

7] Appeating within 36 days 

of State Tax Commission 

Order 

£1 Appeating within 35 days of receipt of Notice of Uncapping 

[J other 

1f you checked “other” atiove, Spat: 

Yeoar(s) under appeal. 202 w

Page 3

erg 

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 parce! form for additional, contiguous parcels, 

Parcel Number: 

~ 

030-00 ~500-(42 -O 

Classification 

of Property: 

Real 

D8 

Personal 

[1 (check one} 

Agricutturaf I) 

Commercial] 

(ndustriat [1 

Residential 56 

Yimber-Cutover I] 

Developmental OJ 

titty 

C3 {check one} 

Assessed Value (also known as State Equalized Vafue) 

hed | T: 

Value 

hed by the Board of Review: 

ty the Board of Review: 

9¢,900 

9 Quo 

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

#4 000 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by 5 

"3, O00 

assessed vafue) 

43,000 

Fee information 

Bass the properly fave 3 Principal Residence Exemption 

of at least 50% as 

f thi date 

of the fling of this petition for aif fax years at 

issue’ 

ves 

[No 

if you answered yes to the above question, you are not required to pay any fiing 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 

Vafue or 1 

Value in di 

If you are 

appealing more than one 

parcal, the parcel with the highest State 

Equalized 

Value 

or Ti 

te Value 

in 

dispute 

will be used to determine your filing fee, pis $25.00 

wilt be added for each additional parcet being appealed, not 16 exceed a total filing fee of $1,000.00 

1f your property is residential property (ses MCL 205.762) and 

the State Equalized Vale or Taxable Valse in contention is: 

Fhitog Fee is: 

$100,000.00 and under 

$126.00 

$100,000.01 to $500,000.00 

$200.00 

$Qver $500,000.00 

$300.00 

if the properly is NOT residential property (see MCL 205.762) and 

ihe State Equalized Value 

or Taxable Value in contention ja: 

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 Valus or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Smalt Claims. Therefore, an Entire Tribunal petition must 

be filed, 

Signature sequired 

Petitiongr or AttormeylAl 

ized Representative’s Signature: 

i 

|. 

cK 

ena Zz

Page 4

03/19/2026 02:25 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

GREENDALE TOWNSHIP 

TINA WRIGHT, ASSESSOR 

PO BOX 174 

HARRISON, MI 48625 

NAME AND ADDRESS OF OWNER OR PERSON NAMED 

ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcet Code required. Property address 

and legal desexiption optional. ): 

56030-060-500-142-00 

5444 

W GREENDALE 

KIESSEL JANA 

5444 W GREENDALE CT 

MT PLEASANT MI 48858 

TIAN R2W LOT 14 GREENDALE SUB. 

‘HIS PROPERTY IS CLASSIFIED AS 

401 (RESIDENTIAL IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the ‘information you supplied and the data necessary 

to

Page 5

we

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.