Jay W Laney Petitioner V Township Of Port Austin Respondent

Page 1

RECEIVED

 JUL 01 2076

 STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL
GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. 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 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 MA. Last Name/Company Name
 Jay Ww Laney
 Mailing Address (No., Street, P.O. Box or Rural Route}
 1024 Elms Trail
 City or Town State ZIP Code
 Port Austin Mi 48467
 Telephone Number 5 48-21 9-2738

 Email Address {do not enter unless you want MTT to send all correspondence via emaif)
 jlaney101@yahoo.com

 Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information
 First Name Ml. Last Name

 Firm Name (if any)

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

 City or Town State ZiP Code

 Telephone Number

 Emali Address (do not enter unfess you want MTT to send all correspondence via email)

 Section 3: Subject Property Information use the multiple parcel form for additional, contiguous parcels.
 How many parcels are you if you are appealing more than one parcel, are they contiguous or adjoining?
 appealing? Yes* No**

 1 *f No, you must file separate appeals for each parce!

 Property Address {No., Street)
 1024 Elms Trail
 City or Town County H State 2iP Code

Page 2

STATE OF MICHIGAN
 I. BROWN, DPA AND REGULATORY AFFAIRS MARLON WHITMER DEPARTMENT OF LICENSINGGRETCHEN DIRECTOR LANSING GOVERNOR

 Section 4: Check which of the following you are appealing (oheck all that apply)

 True Cash and Taxable Value

 [7] Taxable Value Only (calculation)

 1 Uncapping of Taxable Value

 Section 5: Explain the Reason for this Appeal
 The assessed value exceeds the property's true cash value. An independent appraisal
 dated April 10, 2026 (submitted as a separate document) concluded a market value of
 $375,000. The property is a non-waterfront residence with shared subdivision lake
 access. | request a review of the 2026 valuation based upon the appraisal and
 supporting market evidence.

 Section 6: Jurisdictional Issues
 Did you protest the assessment at a Board of Review (BOR)? # Yes |] No

 if Yes, check which BOR you attended: March [1 July [1 December

 1f No, please cheak the applicable reason(s):

 [J Not required to attend
 0 Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, inctude explanation in Section 5)
 m} Appealing within 35 days of State Tax Commission Order
 [7] Appealing within 35 days of receipt of Notice of Uncapping
 7 other

 If you checked “other” above, explain:

Page 3

STATE OF MICHIGAN
GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA
 GOVERNOR LANSING DIRECTOR

 Section 7: Valuation Information “use the multiple parcel form for additional, contiguous parces.
 Parcel Number 5 0.435-071 -00

 Classification of Property: Real Personal] (check one)

 Agricultural 0 Commercial] Industriat[1 Residential @ ~~ Timber-Cutover0 - Developmental[1 Utility3 (check one)

 Assessed Value {also known as State Equalized Value) established | Taxable Value established by the Board of Review:
 by the Board of Review: 250 ,900 180,654

 What do you believe is the fair market value (also known as true cash value)?
 376,000 ]
 What do you believe Is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed
 value by .6) 187,500 assessed value) 4 80,654

 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?

 Ml ves [No

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

 if the property doss not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for ali 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
 wii! be added for each additional parce! being appealed, not to exceed a total filing fee of $1,000.00

 {f your property is residential property (see MCL 208.762) and
 the State Equalized Value or Taxable Value in contention is: Filing Fee 8:

 $100,600.00 and under $125.00
 $100,000.01 to $500,000.00 $200.00
 $0ver $600,000.00 $300.00

 If the property is NOT residential property {sae MCL 205.762) and
 the State Equalized Value or Taxable Value In contention is: Filing Fee is:

 $100,000.00 and under $260.00

 * Plus $25.00 for sach 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. Therefare, an Entire Tribunal petition must be filed.

 Sighature required
 Petitioner or Attorney/Authorized Representative’s Signaturl:

 isl VaFF \Y

Page 4

Form 618, Page 2

FOR BOARD OF REVIEW USE ONLY
 INSTRUCTIONS: incorporate a copy of this form and the assigned number in the Board of Review minutes.
 Petition Number Paice! Code
 26-03 20-435-071-00

 1. ASSESSED VALUE
 Disposition by Board of Review. Re Hoard of Review rust state the reason Tor 1s Scion below.

 Denied 0 Assessed Value Changed From: | 256,900 Jro: [ ]’

 Record of Vote - Board or three member committee of board
 Chairperson: [ves [J no BKC Member: 5 ves 0 NO AC Member: [X] ves [] nog A
 ~ Initials “initials Initials
ET ales

Page 5

A

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 DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA
 GOVERNOR LANSING DIRECTOR

 Jay W Laney,
 Petitioner, MICHIGAN TAX TRIBUNAL
 SMALL CLAIMS DIVISION
 v
 MTT Docket No. 26-003532
 Township Of Port Austin,
 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: September 9, 2026

 PROOF OF SERVICE

 I certify that a copy of the foregoing was sent on the entry date indicated above to the
 parties or their attorneys or authorized representatives, if any, utilizing either the mailing
 or email addresses on file, as provided by those parties, attorneys, or authorized
 representatives.

 By: Tribunal Clerk

 MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760
 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Page 2

STATE OF MICHIGAN
GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA
 GOVERNOR LANSING DIRECTOR

 Jay W Laney,
 Petitioner, MICHIGAN TAX TRIBUNAL
 SMALL CLAIMS DIVISION
 v
 MTT Docket No. 26-003532
 Township Of Port Austin,
 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: September 9, 2026

 PROOF OF SERVICE

 I certify that a copy of the foregoing was sent on the entry date indicated above to the
 parties or their attorneys or authorized representatives, if any, utilizing either the mailing
 or email addresses on file, as provided by those parties, attorneys, or authorized
 representatives.

 By: Tribunal Clerk

 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

RECEIVED

 JUL 01 2076

 STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL
GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. 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 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 MA. Last Name/Company Name
 Jay Ww Laney
 Mailing Address (No., Street, P.O. Box or Rural Route}
 1024 Elms Trail
 City or Town State ZIP Code
 Port Austin Mi 48467
 Telephone Number 5 48-21 9-2738

 Email Address {do not enter unless you want MTT to send all correspondence via emaif)
 jlaney101@yahoo.com

 Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information
 First Name Ml. Last Name

 Firm Name (if any)

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

 City or Town State ZiP Code

 Telephone Number

 Emali Address (do not enter unfess you want MTT to send all correspondence via email)

 Section 3: Subject Property Information use the multiple parcel form for additional, contiguous parcels.
 How many parcels are you if you are appealing more than one parcel, are they contiguous or adjoining?
 appealing? Yes* No**

 1 *f No, you must file separate appeals for each parce!

 Property Address {No., Street)
 1024 Elms Trail
 City or Town County H State 2iP Code

Page 2

STATE OF MICHIGAN
 I. BROWN, DPA AND REGULATORY AFFAIRS MARLON WHITMER DEPARTMENT OF LICENSINGGRETCHEN DIRECTOR LANSING GOVERNOR

 Section 4: Check which of the following you are appealing (oheck all that apply)

 True Cash and Taxable Value

 [7] Taxable Value Only (calculation)

 1 Uncapping of Taxable Value

 Section 5: Explain the Reason for this Appeal
 The assessed value exceeds the property's true cash value. An independent appraisal
 dated April 10, 2026 (submitted as a separate document) concluded a market value of
 $375,000. The property is a non-waterfront residence with shared subdivision lake
 access. | request a review of the 2026 valuation based upon the appraisal and
 supporting market evidence.

 Section 6: Jurisdictional Issues
 Did you protest the assessment at a Board of Review (BOR)? # Yes |] No

 if Yes, check which BOR you attended: March [1 July [1 December

 1f No, please cheak the applicable reason(s):

 [J Not required to attend
 0 Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, inctude explanation in Section 5)
 m} Appealing within 35 days of State Tax Commission Order
 [7] Appealing within 35 days of receipt of Notice of Uncapping
 7 other

 If you checked “other” above, explain:

Page 3

STATE OF MICHIGAN
GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA
 GOVERNOR LANSING DIRECTOR

 Section 7: Valuation Information “use the multiple parcel form for additional, contiguous parces.
 Parcel Number 5 0.435-071 -00

 Classification of Property: Real Personal] (check one)

 Agricultural 0 Commercial] Industriat[1 Residential @ ~~ Timber-Cutover0 - Developmental[1 Utility3 (check one)

 Assessed Value {also known as State Equalized Value) established | Taxable Value established by the Board of Review:
 by the Board of Review: 250 ,900 180,654

 What do you believe is the fair market value (also known as true cash value)?
 376,000 ]
 What do you believe Is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed
 value by .6) 187,500 assessed value) 4 80,654

 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?

 Ml ves [No

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

 if the property doss not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for ali 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
 wii! be added for each additional parce! being appealed, not to exceed a total filing fee of $1,000.00

 {f your property is residential property (see MCL 208.762) and
 the State Equalized Value or Taxable Value in contention is: Filing Fee 8:

 $100,600.00 and under $125.00
 $100,000.01 to $500,000.00 $200.00
 $0ver $600,000.00 $300.00

 If the property is NOT residential property {sae MCL 205.762) and
 the State Equalized Value or Taxable Value In contention is: Filing Fee is:

 $100,000.00 and under $260.00

 * Plus $25.00 for sach 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. Therefare, an Entire Tribunal petition must be filed.

 Sighature required
 Petitioner or Attorney/Authorized Representative’s Signaturl:

 isl VaFF \Y

Page 4

Form 618, Page 2

FOR BOARD OF REVIEW USE ONLY
 INSTRUCTIONS: incorporate a copy of this form and the assigned number in the Board of Review minutes.
 Petition Number Paice! Code
 26-03 20-435-071-00

 1. ASSESSED VALUE
 Disposition by Board of Review. Re Hoard of Review rust state the reason Tor 1s Scion below.

 Denied 0 Assessed Value Changed From: | 256,900 Jro: [ ]’

 Record of Vote - Board or three member committee of board
 Chairperson: [ves [J no BKC Member: 5 ves 0 NO AC Member: [X] ves [] nog A
 ~ Initials “initials Initials
ET ales

Page 5

A

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.