Janey Grier, Ralph E Jessee Petitioners V Township Of Koylton 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

Janey Grier,Ralph E Jessee,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000777

Township Of Koylton,

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. 26-000777

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: 

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

Janey Grier,Ralph E Jessee,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000777

Township Of Koylton,

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

Page 4

MTT

Page 5

ST

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

PROPERTY TAX APPEAL ANSWER FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MTT DOCKET NO. 26-000777

 

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government:

Township Of Koylton (TUSCOLA)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

 

 

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

First Name

Nathan

M.I.

D

Last Name

Hager

Firm Name (if any)

Koylton Twp

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

7469 Clifford Rd

City or Town

Marlette

State

 Michigan

ZIP Code

48453

Telephone Number

8106148487

E-mail Address

ndhager@yahoo.com

 

 

Section 3: Subject Property Information

Parcel Identification Number(s):

79-016-007-000-0400-01

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

Board of Review Decision) with this Small Claims Answer, if applicable. If you do not submit this document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Are the parcels listed by Petitioner contiguous or adjoining? If no, list which parcels are adjoining.

 

N/A

Classification of Property: Real

Agricultural

 

Section 4: Explain Your Answer to this Appeal

The petitioner has claimed a Principle Residence Exemption on the property. There is no dwelling on the property, no electricity, and to the best of my 

knowledge, no approved sewage disposal system or facility on the property. I do not believe the owners are living there as their principle residence. 

 

Section 5: Jurisdictional Issues

List the tax year(s) denied:

2026

Check what action prompted this appeal:

Local Unit

If you checked “other” above, explain:

If Petitioner is appealing from a Board of Review denial, check which Board of Review took action: 

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied:

2026-04-03

 

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Nathan Hager

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

Michigan Department of Treasury 

i 

. 

2742 (Rev. 08-23) 

Local (City/Township) 

Notice of Denial of Principal Residence Exemption 

ECEIVED 

| 

A 

= 

Issued under authority of Public Act 206 of 1893 

With this notice, you are notified that the Principal Residence Exemption on the property identified below has 

been denied. If you have questions about the denial, you may contact your local government or follow the 

appeal procedures specified below. For more information regarding the Principal Residence Exemption (PRE), 

please review the PRE guidelines at www.michigan.gov/pre. 

Type or print in blue or black ink 

PART 1: PROPERTY INFORMATION Type or print legibly. Use a separate form for each property number. 

1. 

Property 

tax identification number 

2. Name of Local Unit (Check Township or City)[ 

3. County 

79-016-007-000-0400-01 

Bev koy [on 

TUSCOLA 

4. 

Street address of property (Provide a Complete Address) 

4267 ENGLISH RD 

5. 

Name of Owner (First, Middle, Last) 

6. Owner's Last Four Digits of Social Security Number 

7. 

Owner's Daytime Telephone Number 

JESSEE RALPH E JR & JANEY M 

XXX-XX- 

8. 

Name of Co-Owner (First, Middle, Last) 

9. Co-Owner's Last Four Digits of Social Security Number | 10. Co-Owner's Daytime Telephone Number 

XXX-XX- 

11. 

Mailing address if different Th 2" or RR#, city, state, Zip code) 

602 S li ilder Pe 

Lapaz mg 72746 

12. Your exemption was denied/adjusted for the followirlg reason: 

O 

a. The owner is not a Michigan resident. 

" 

b. The property claimed is not the owner's principal residence. 

O 

c. The person claiming the exemption is not the owner. 

Oa 

d. The person claiming the exemption, claimed or was granted, a substantially similar exemption in another state. 

[J 

e. Other; 

13. Claim Denied for Calendar Year(s): 

14. 

Percentage Adjusted to: 

(see instructions) 

20 51 Ie 

®) 

% 

PART 2: CERTIFICATION 

15. Name of the Local Assessor (Print or Type) 

Nathon 0. flager 

16. Signature of Local Assessor 

= 

17. 

Date 

— 

ed 

SY a 

7-326 

18. Address and Telephone Number of Local Government 

08x 235~ 3655 fross ST, Kington ML Y894) 

510 6/4 94% 7 

19. 

Email Address of Assessor 

i 

rcdhagere yshoo corn 

= 

7 

Homeowner's Right to Appeal 

If you disagree with this denial, you may appeal to the Residential/Small Claims Division of the Michigan Tax Tribunal within 35 

days of the denial. An appeal with the Michigan Tax Tribunal can be initiated by the timely filing of a petition. The petition must 

be a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at 

www. michigan.gov/taxtrib. You can print the Petition for Denial of Exemption for Principal Residence/Qualified Agricultural and 

mail the completed form to the Michigan Tax Tribunal at P.O.Box 30232, Lansing, Michigan 48909 or complete the form online 

and submit electronically, if provided for by the Michigan Tax Tribunal.

Page 2

Michigan Department of Treasury 

2368 (Rev. 07-22) 

. ASSESSOR'S DATE. STAMP 

RECEIVED 

FEB _-9 2026 

Principal Residence Exemption (PRE) Affidavit 

Issued under authority of Public Act 205 of 1893. 

Read the instructions before completing the form. This form must be filed with the assessor for the city or 

township where the property is located. Do not submit this form if the property is not your principal 

residence and/or any of the disqualifying factors apply as listed in MCL 211.7{cc). For information 

regarding the PRE, please review the PRE Guidelines at www.michigan.gov/pre. 

Type or print in blue or black ink. 

PART 1: PROPERTY INFORMATION Type or print legibly. Use a separate form for each property tax identification number. 

1. Property Tax Identification Number 

2. Name of Local Unit (Check Township or City) | 3. County 

79-016-007-000-0400-01 

Zn? oylton 

Tuscola 

4. Street Address 

of Property (Provide 2 Complete Address) 

4267 English Road, Kingston, Mi 48741 

5. Name of Owner (First, Middle, Last) 

6. Owner's 

igs 

of Social Security Number | 7. Owner's Daytime Telephone Number 

Ralph E Jessee, Jr 

(810) 664-0662 

8. Name of Co-Owner (First, Middle, Last) 

9. 

of Social Security Number | 10. Co-Owner's Daytime Telephcne Number 

Janey M Grier 

(248) 836-7153 

11. Date you owned and occupied the property in line 1

Page 3

Mich

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

 

PROPERTY TAX APPEAL PETITION FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 

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

Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default.

 

Section 1: Petitioner’s Contact Information

Filer Type:

Individual

Local Unit of Government:

First Name

Janey

M.I.

Last Name/Company Name

Grier

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

4267 English Rd

City or Town

Kingston

State

Michigan

ZIP Code

48741

Telephone Number

(248) 836-7153

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

janeygrier@hotmail.com

 

 

Section 3: Subject Property Information

Parcel Identification Number:

79-016-007-000-0400-01

How many parcels are you appealing?

1

Are they contiguous or adjoining? *If no, you must file separate appeals for each parcel

Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 

4267 English Rd.

Kingston

Michigan

48741

Taxing Authority:

Township Of Koylton (TUSCOLA)

County:

Tuscola

Classification of Property:

Real

Agricultural

 

Section 4: Check which of the following you are appealing

Principal Residence Exemption

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 5: Explain the Reason for this Appeal

My husband and I are appealing because we moved here in 2026. This is our principal residence. It's where we live and occupy as our home.

Our property includes a dwelling (which the assessor placed on the property's record card by court order). Now that we live on English Rd., we are claiming the PRE 

as we meet the requirements by law.

Please note that we are also appealing the assessor's denial of my husband's Veteran's Exemption (also for 2026). MTT docket No. 26-000175.

 

Section 6: Jurisdictional Issues

List the year(s) denied:

2026

Indicate who denied the exemption under appeal:

Assessor 

If you checked “other” above, explain:

 

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied:

2026-04-03

 

 

Fee Information

A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition.

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

No

 

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

Petitioner or Attorney/Authorized Representative’s Signature: 

Janey Grier

/s/

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

Janey Grier,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000777

Township Of Koylton,

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: July 15, 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

Janey Grier,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000777

Township Of Koylton,

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: July 15, 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

Janey Grier,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000777

Township Of Koylton,

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

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

Michigan Department of Treasury 

. 

. 

2742 (Rev. 08-23) 

Local (City/Township) 

SOR'S DATE STAMP 

Notice of Denial of Principal Residence Exemption 

R ECE IVED 

Issued under authority of Public Act 206 of 1893 

With this notice, you are notified that the Principal Residence Exemption on the property identified below has 

APR 

9 2026 

been denied. If you have questions about the denial, you may contact your local government or follow the 

appeal procedures specified below. For more information regarding the Principal Residence Exemption (PRE), 

please review the PRE guidelines at www.michigan.gov/pre. 

Type or print in blue or black ink 

Property tax identification number 

] 

ame of Local Unit (Check Township or City)| 

3. Coun 

79-016-007-000-0400-01 

5 

koy [ton 

Tuscola 

4. 

Street address of property (Provide a Complete Address) 

j 

7 

4267 ENGLISH RD 

5. 

Name of Owner (First, Middle, Last) 

6. Owner's Last Four Digits of Social Security Number 

7. 

Owner's Daytime Telephone Number 

JESSEE RALPH E JR 

& JANEY M 

XXX-XX- 

8.. 

Name of Co-Owner (First, Middle, Last) 

9. Co-Owner's Last Four Digits of Social Security Number | 10. Co-Owner's Daytime Telephone Number 

XXX-XX- 

11. 

Mailing address if ay than proj Lif 

address 1 

or RR#, city, state, Zip code) 

600 5 Wi 

Leper, I Y4944 

12. Your exemption was denied/adjusted asd 

the followifig reason: 

[1 

a. The owneris nota Michigan resident. 

x b. The property claimed is not the owner's principal residence. 

[OQ 

c. The person claiming the exemption is not the owner. 

O 

d. The person claiming the exemption, claimed or was granted, a substantially similar exemption in another state. 

O 

e. Other; 

13. Claim Denied for Calendar Year(s): 

14. 

Percentage Adjusted to: 

(see instructions) 

20 2 é 

O 

15. Name of the Local Assessor (Print or Type) 

MNathen 0. fagesr 

16. Signature of Local Assessor 

17. 

Date 

2 

f 

TD 

Ea 

9-326 

18. Address and Telephone Number &f Local Government - 

Po Box Ars” 3685 Loss <7, Kingston, mL YW) 

R10 6/4 RET 

19. 

Email Address of Assessor 

hagero yshdo- £0 

If you disagree with this denial, you may appeal to the Residential/Small Claims Division of the Michigan Tax Tribunal within 35 

days of the denial. An appeal with the Michigan Tax Tribunal can be initiated by the timely filing of a petition. The petition must 

be a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at 

www.michigan.gov/taxtrib. You can print the Petition for Denial of Exemption for Principal Residence/Qualified Agricultural and 

mail the completed form to the Michigan Tax Tribunal at P.O.Box 30232, Lansing, Michigan 48909 or complete the form online 

and submit electronically, if provided for by the Michigan Tax Tribunal.

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000777

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Attachments to Petition

Attachment File Name: PRE Notice of Denial

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Michigan Department of Treasury 

. 

. 

2742 (Rev. 08-23) 

Local (City/Township) 

SOR'S DATE STAMP 

Notice of Denial of Principal Residence Exemption 

R ECE IVED 

Issued under authority of Public Act 206 of 1893 

With this notice, you are notified that the Principal Residence Exemption on the property identified below has 

APR 

9 2026 

been denied. If you have questions about the denial, you may contact your local government or follow the 

appeal procedures specified below. For more information regarding the Principal Residence Exemption (PRE), 

please review the PRE guidelines at www.michigan.gov/pre. 

Type or print in blue or black ink 

Property tax identification number 

] 

ame of Local Unit (Check Township or City)| 

3. Coun 

79-016-007-000-0400-01 

5 

koy [ton 

Tuscola 

4. 

Street address of property (Provide a Complete Address) 

j 

7 

4267 ENGLISH RD 

5. 

Name of Owner (First, Middle, Last) 

6. Owner's Last Four Digits of Social Security Number 

7. 

Owner's Daytime Telephone Number 

JESSEE RALPH E JR 

& JANEY M 

XXX-XX- 

8.. 

Name of Co-Owner (First, Middle, Last) 

9. Co-Owner's Last Four Digits of Social Security Number | 10. Co-Owner's Daytime Telephone Number 

XXX-XX- 

11. 

Mailing address if ay than proj Lif 

address 1 

or RR#, city, state, Zip code) 

600 5 Wi 

Leper, I Y4944 

12. Your exemption was denied/adjusted asd 

the followifig reason: 

[1 

a. The owneris nota Michigan resident. 

x b. The property claimed is not the owner's principal residence. 

[OQ 

c. The person claiming the exemption is not the owner. 

O 

d. The person claiming the exemption, claimed or was granted, a substantially similar exemption in another state. 

O 

e. Other; 

13. Claim Denied for Calendar Year(s): 

14. 

Percentage Adjusted to: 

(see instructions) 

20 2 é 

O 

15. Name of the Local Assessor (Print or Type) 

MNathen 0. fagesr 

16. Signature of Local Assessor 

17. 

Date 

2 

f 

TD 

Ea 

9-326 

18. Address and Telephone Number &f Local Government - 

Po Box Ars” 3685 Loss <7, Kingston, mL YW) 

R10 6/4 RET 

19. 

Email Address of Assessor 

hagero yshdo- £0 

If you disagree with this denial, you may appeal to the Residential/Small Claims Division of the Michigan Tax Tribunal within 35 

days of the denial. An appeal with the Michigan Tax Tribunal can be initiated by the timely filing of a petition. The petition must 

be a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at 

www.michigan.gov/taxtrib. You can print the Petition for Denial of Exemption for Principal Residence/Qualified Agricultural and 

mail the completed form to the Michigan Tax Tribunal at P.O.Box 30232, Lansing, Michigan 48909 or complete the form online 

and submit electronically, if provided for by the Michigan Tax Tribunal.

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000777

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Attachments to Petition

Attachment File Name: PRE Notice of Denial

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

 

 

Janey Grier 

 

 

 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner 

 

 

 

 

 

 

 

MTT Docket No. 26-000777 

 

v. 

 

Township of Koylton 

Respondent 

 

APPEARANCE 

 

Ralph E. Jessee, Jr., hereby enters his Appearance as an additional Petitioner 

with Janey Grier. Ralph E. Jessee, Jr. and Janey Grier are husband and wife, and both 

own the Subject Property. 

 

 

 

/s/ Ralph E. Jessee, Jr. 

 

Ralph E. Jessee, Jr. 

4267 English Rd. 

Kingston, MI 48741 

 

Date: June 19, 2026 

 

I certify that on this date I served a copy of this appearance on the opposing party or 

their representative. 

 

June 19, 2026 

 

 

 

 

/s/ Ralph E. Jessee, Jr. 

 

Date 

 

 

 

 

 

Signature 

 

 

 

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.

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000777

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Appearance

Attachment File Name: Appearance by R Jessee

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

 

 

Janey Grier 

 

 

 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner 

 

 

 

 

 

 

 

MTT Docket No. 26-000777 

 

v. 

 

Township of Koylton 

Respondent 

 

APPEARANCE 

 

Ralph E. Jessee, Jr., hereby enters his Appearance as an additional Petitioner 

with Janey Grier. Ralph E. Jessee, Jr. and Janey Grier are husband and wife, and both 

own the Subject Property. 

 

 

 

/s/ Ralph E. Jessee, Jr. 

 

Ralph E. Jessee, Jr. 

4267 English Rd. 

Kingston, MI 48741 

 

Date: June 19, 2026 

 

I certify that on this date I served a copy of this appearance on the opposing party or 

their representative. 

 

June 19, 2026 

 

 

 

 

/s/ Ralph E. Jessee, Jr. 

 

Date 

 

 

 

 

 

Signature 

 

 

 

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.

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000777

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Appearance

Attachment File Name: Appearance by R Jessee

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

 

PROPERTY TAX APPEAL PETITION FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 

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

Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default.

 

Section 1: Petitioner’s Contact Information

Filer Type:

Individual

Local Unit of Government:

First Name

Janey

M.I.

Last Name/Company Name

Grier

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

4267 English Rd

City or Town

Kingston

State

Michigan

ZIP Code

48741

Telephone Number

(248) 836-7153

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

janeygrier@hotmail.com

 

 

Section 3: Subject Property Information

Parcel Identification Number:

79-016-007-000-0400-01

How many parcels are you appealing?

1

Are they contiguous or adjoining? *If no, you must file separate appeals for each parcel

Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 

4267 English Rd.

Kingston

Michigan

48741

Taxing Authority:

Township Of Koylton (TUSCOLA)

County:

Tuscola

Classification of Property:

Real

Agricultural

 

Section 4: Check which of the following you are appealing

Principal Residence Exemption

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 5: Explain the Reason for this Appeal

My husband and I are appealing because we moved here in 2026. This is our principal residence. It's where we live and occupy as our home.

Our property includes a dwelling (which the assessor placed on the property's record card by court order). Now that we live on English Rd., we are claiming the PRE 

as we meet the requirements by law.

Please note that we are also appealing the assessor's denial of my husband's Veteran's Exemption (also for 2026). MTT docket No. 26-000175.

 

Section 6: Jurisdictional Issues

List the year(s) denied:

2026

Indicate who denied the exemption under appeal:

Assessor 

If you checked “other” above, explain:

 

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied:

2026-04-03

 

 

Fee Information

A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition.

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

No

 

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

Petitioner or Attorney/Authorized Representative’s Signature: 

Janey Grier

/s/

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.