Record Finder / 26-002389-TT
Michigan

Jeane M Smith Petitioner Vs. Township Of Waterford Respondent

Petitioner
Jeane M Smith
Respondent
Township Of Waterford

Case overview

Docket number
26-002389-TT
Status
Extended Default Petitioner
CaseType
ET Property
Division
ET
County
Oakland
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
9Motion to Set Aside Default was received.Not recordedNot recorded10/21/2026$50.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
8Attachments to the Petition were filedNot recordedNot recorded10/21/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
7Attachments to the Petition were filedNot recordedNot recorded10/21/2026Not recordedDownload
6Attachments to the Petition were filedNot recordedNot recorded10/21/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
5Order Extending P's DefaultNot recordedNot recorded10/09/2026Not recordedDownload
4Order of Default of PetitionerNot recordedNot recorded09/11/2026Not recordedDownload
3Petition has been verifiedPET109/11/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
2Notice of Docket Number ETNot recordedNot recorded09/11/2026Not recordedDownload
1A petition was received.PETNot recorded06/20/2026$275.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload

Documents

Signed set aside default 26-002389.pdfRead complete document text →
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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 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________, 

Respondent(s) 

 

MOTION TO SET ASIDE DEFAULT 

 

1. A default was entered against me on _________________ and, if applicable, the default 

was extended on _________________. 

 

2. Good cause exists to set aside the default because: 

 

 

 

 

 

 

 

3. I ask this Tribunal to set aside the default. 

 

 

 

 

 

 

 

_________________________________________ 

Party/Representative (sign here) 

 

_________________________________________ 

[Print/type name of person signing] 

 

 

 

I certify that on this date I served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

 

 

 

 

 

___________________________ 

_______________________________________ 

 

Date 

 

 

 

 

 

(sign here) 

 

Jeane M Smith

26-002389

Waterford Township

September 11, 2026

October 9, 2026

notifications were sent to SPAM folder. Respectfully requesting reconsideration.

Jeane M Smith

Jeane M Smith

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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: 26-002389

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Motion to Set Aside Default

Attachment File Name: Signed set aside default 26-002389

Fee Information

Filing Fee: $ 50.00

Payment Information

Payment: $ 50.00

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ET-Attachment-to-Petition-Multi-Parcel-26-002389.pdfRead complete document text →
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Page 1

v 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

______________________, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

MTT Docket No. ___________ 

______________________, 

Respondent. 

MULTIPLE PARCEL PETITION FORM ___ OF ___ 

1. The classification of the property identified herein as established by 

Respondent’s Board of Review is: 

Tax Year 

Parcel Number 

Real/Personal

Classification 

2. The values for the property identified herein as established by Respondent’s 

Board of Review are: 

Tax Year 

Parcel Number 

True Cash Value

Assessed Value 

Taxable Value

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 

Jeane M Smith

26-002389

Waterford Township

1

1

2026

W-13-19-426-053

Real

Residential

2026

W-13-19-426-054

Real

Residential

2026

W-13-19-426-053

59160

29580

29580

2026

W-13-19-426-054

40230

20115

16170

Page 2

MTT Docket No._____________ 

Page 2 of 2 

3. Petitioner contends that the values for the property identified herein are: 

Tax Year Parcel Number True Cash Value 

State Equalized Value 

Taxable Value

4. The values in dispute for the property identified herein are: 

Tax Year Parcel Number True Cash Value

State Equalized Value 

Taxable Value

26-002389

2026

W-13-19-426-053

8000 (purchased 2025)

12432

12432

2026

W-13-19-426-054

35228

17614

16170

2026

W-13-19-426-053

51160

17148

17148

2026

W-13-19-426-054

5002

2501

0

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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: 26-002389

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Attachments to Petition

Attachment File Name: ET-Attachment-to-Petition-Multi-Parcel-26-002389

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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ET-Attachment-to-Petition-Multi-Parcel-26-002389.pdfRead complete document text →
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Page 1

v 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

______________________, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

MTT Docket No. ___________ 

______________________, 

Respondent. 

MULTIPLE PARCEL PETITION FORM ___ OF ___ 

1. The classification of the property identified herein as established by 

Respondent’s Board of Review is: 

Tax Year 

Parcel Number 

Real/Personal

Classification 

2. The values for the property identified herein as established by Respondent’s 

Board of Review are: 

Tax Year 

Parcel Number 

True Cash Value

Assessed Value 

Taxable Value

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 

Jeane M Smith

26-002389

Waterford Township

1

1

2026

W-13-19-426-053

Real

Residential

2026

W-13-19-426-054

Real

Residential

2026

W-13-19-426-053

59160

29580

29580

2026

W-13-19-426-054

40230

20115

16170

Page 2

MTT Docket No._____________ 

Page 2 of 2 

3. Petitioner contends that the values for the property identified herein are: 

Tax Year Parcel Number True Cash Value 

State Equalized Value 

Taxable Value

4. The values in dispute for the property identified herein are: 

Tax Year Parcel Number True Cash Value

State Equalized Value 

Taxable Value

26-002389

2026

W-13-19-426-053

8000 (purchased 2025)

4000

4000

2026

W-13-19-426-054

35228

17614

16170

2026

W-13-19-426-053

51160

25580

25580

2026

W-13-19-426-054

5002

2501

0

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Signed set aside default 26-002389.pdfRead complete document text →
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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 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________, 

Respondent(s) 

 

MOTION TO SET ASIDE DEFAULT 

 

1. A default was entered against me on _________________ and, if applicable, the default 

was extended on _________________. 

 

2. Good cause exists to set aside the default because: 

 

 

 

 

 

 

 

3. I ask this Tribunal to set aside the default. 

 

 

 

 

 

 

 

_________________________________________ 

Party/Representative (sign here) 

 

_________________________________________ 

[Print/type name of person signing] 

 

 

 

I certify that on this date I served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

 

 

 

 

 

___________________________ 

_______________________________________ 

 

Date 

 

 

 

 

 

(sign here) 

 

Jeane M Smith

26-002389

Waterford Township

September 11, 2026

October 9, 2026

notifications were sent to SPAM folder. Respectfully requesting reconsideration.

Jeane M Smith

Jeane M Smith

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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: 26-002389

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Attachments to Petition

Attachment File Name: Signed set aside default 26-002389

Document Type: Attachments to Petition

Attachment File Name: ET-Attachment-to-Petition-Multi-Parcel-26-002389

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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26-002389 Extend Default (no response).pdfRead complete document text →
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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 

Jeane M Smith, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 26-002389 

 

Waterford Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

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

holding Petitioner in default on September 11, 2026, because Petitioner failed to submit 

a multiple parcel petition form and failed to sign the petition.1 Pursuant to Petitioner’s 

Order of Default, Petitioner was required to cure the default by filing a completed Entire 

Tribunal petition and Multiple Parcel Attachment to Petition form within 14 days. 

Petitioner 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, 

Petitioner’s failure to comply with Tribunal orders and its Rules of Practice and 

Procedure has established a history of deliberate delay that would justify dismissal of 

the case for failure to timely comply with this order. Therefore, 

 

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

 

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

default: (1) file a completed signed amended Entire Tribunal petition, indicating the 

docket number previously assigned by the Tribunal and if filed via the Tribunal’s 

e-filing system must be filed on the assigned docket number as an “amended 

petition;” (2) file a Multiple Parcel Attachment for Petition form; (3) file a Motion to Set 

Aside Default, and (4) pay the $50.00 fee required for the filing of the motion. 

 

The foregoing must be filed with the Tribunal within 14 days of the entry of this order.2 

 

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 “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. 26-002389 

Page 2 of 2 

 

Failure to comply with this order may result in the dismissal of the case, as provided by 

TTR 237.3 

 

Entered: October 9, 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 

 

 

 

3 See also MCL 205.732.

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ET_Order_of_Default_Petition.2026-09-11_16-45-53.pdfRead complete document text →
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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

Jeane M Smith,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-002389

Township Of Waterford,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to submit a multiple parcel petition form. As such, Petitioner must 

submit a multiple parcel petition form within 14 days of the entry of this order. Tribunal 

rules and information on Entire Tribunal petitions can be found on our website at 

www.michigan.gov/taxtrib. 

Furthermore, Petitioner has failed to sign the petition. See TTR 233. As such, Petitioner 

must file a signed petition within 14 days of the entry of this order. The petition shall 

note the docket number assigned by the Tribunal and if filed utilizing the Tribunal’s e-

filing system, must be filed on the assigned docket number as an “amended petition.” 

Tribunal rules and information on Entire Tribunal petitions can be found on our website 

at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Petitioner 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.1 

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).

1 “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. 26-002389

Page 2 of 2

By: /s/ Patricia L. Halm

Entered: September 11, 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

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EntireTribunalCaseISPetition.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Individual 

Local Unit of Government

First Name

Jeane

M.I.

M

Last Name/Company Name

Smith

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

455 N HOSPITAL RD

City or Town

Waterford

State

Michigan

ZIP Code

48327

Telephone Number

8102753800

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

jeane.smith@yahoo.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

2

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

Vacant lots adjacent to 455 N. Hospital Rd.

455 N HOSPITAL RD

Waterford

Michigan

48327

Taxing Authority (City or Township)

Township Of Waterford (OAKLAND) 

County

Oakland

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

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

Yes

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

W1319426053

Classification of Property: Real (check one)

Residential (check one)

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

29580

Current Taxable Value as established by the Board of Review:

29580

What do you believe is the fair market value (also known as True Cash Value)?

24864

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

12432

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

17148

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

W1319426054

Classification of Property: Real (check one)

Residential (check one)

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

20115

Current Taxable Value as established by the Board of Review:

16170

What do you believe is the fair market value (also known as True Cash Value)?

35229

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

5001

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

0

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Jeane Smith

Payment Information

Amount: 0

Success: False

Message: UNKNOWN

Waiver Code:

Transaction Number: UNKNOWN

Supporting Waiver Documents:

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Smith ET-Petition-Prop 2026.pdfRead complete document text →
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Page 1

v 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

_____________________________, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No. 

_____________________________, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1.

Property Parcel No: _____________________________________________

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition

Form addressing all other parcels at issue.)

2.

The property identified above is ___real ___personal.

3.

If more than one parcel of real property is under appeal, are the properties

contiguous? ___Yes ___No. (If no, separate Petitions are required for each non­

contiguous parcel.)

4.

Are all of the parcels of personal property located on a parcel of real property

under appeal? ___Yes ___No. (If no, separate Petitions are required for each

parcel of personal property not located on a parcel of real property under

appeal.)

5.

If parcels of personal property are under appeal, when were the personal

property statements filed by parcel number (attach additional page if necessary):

6.

The property identified above is classified as _________________________

7.

If the assessment or assessments at issue were protested, the protest was made

to Respondent’s ___ March ___ July ___December Board of Review.

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 

Walt and Jeane' Smith

Waterford Township Assessing

W-13-19-426-053 and W-13-19-426-054 (contiguous lots)

 X

 X

 X

 

R1A Vacant lots

 X

Page 2

MTT Docket No. _________________ 

Page 2 of 4 

8.

If a protest was required and no protest was made, list the separate and specific

facts upon which Petitioner relies to invoke the Tribunal’s authority over the

assessment or assessments at issue (attach additional page if necessary):

9.

If the appeal was not submitted by the deadline for the filing of an appeal for the

classification or classifications of the properties at issue (i.e., May 31 or July 31

of the tax year involved), list the separate and specific facts upon which

Petitioner relies to invoke the Tribunal’s authority over the assessment or

assessments at issue (attach additional page if necessary):

10.

The property or properties at issue are located in _______________County. The

property or properties’ address is:

11.

The assessment or assessments at issue were established by the (applicable

local governmental unit): ________________________________________

12.

Petitioner’s legal residence or principal office address is:

13.

This appeal involves issues relating to the (check all that are applicable):

________the property or properties’ true cash and taxable values

________the property or properties’ taxable value only

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes ___No 

________uniformity of the property or properties’ assessment 

________the property or the properties’ exemption from ad valorem taxation 

under MCL ______ 

14.

The tax year(s) at issue are: _______________________________________

Protest filed for March 2026 review board

n/a

Oakland

Vacant lots adjacent to 455 N. Hospital Rd., Waterford, MI 48327

Waterford Township

455 N. Hospital Rd., Waterford, MI 48327

 X

 X

2026

Page 3

MTT Docket No. _________________ 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax year or years (attach additional page if necessary): 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

16. 

The values for the property identified above as established by Respondent’s 

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value

Taxable Value 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value

Taxable Value 

18. 

The

Page 4

__

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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

Jeane M Smith, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-002389

Township Of Waterford, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: Tribunal Clerk

Entered: September 11, 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

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Individual 

Local Unit of Government

First Name

Jeane

M.I.

M

Last Name/Company Name

Smith

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

455 N HOSPITAL RD

City or Town

Waterford

State

Michigan

ZIP Code

48327

Telephone Number

8102753800

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

jeane.smith@yahoo.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

2

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

Vacant lots adjacent to 455 N. Hospital Rd.

455 N HOSPITAL RD

Waterford

Michigan

48327

Taxing Authority (City or Township)

Township Of Waterford (OAKLAND) 

County

Oakland

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

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

Yes

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

W1319426053

Classification of Property: Real (check one)

Residential (check one)

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

29580

Current Taxable Value as established by the Board of Review:

29580

What do you believe is the fair market value (also known as True Cash Value)?

24864

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

12432

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

17148

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

W1319426054

Classification of Property: Real (check one)

Residential (check one)

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

20115

Current Taxable Value as established by the Board of Review:

16170

What do you believe is the fair market value (also known as True Cash Value)?

35229

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

5001

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

0

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Jeane Smith

Payment Information

Amount: 0

Success: False

Message: UNKNOWN

Waiver Code:

Transaction Number: UNKNOWN

Supporting Waiver Documents:

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Page 1

v 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

_____________________________, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No. 

_____________________________, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1.

Property Parcel No: _____________________________________________

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition

Form addressing all other parcels at issue.)

2.

The property identified above is ___real ___personal.

3.

If more than one parcel of real property is under appeal, are the properties

contiguous? ___Yes ___No. (If no, separate Petitions are required for each non­

contiguous parcel.)

4.

Are all of the parcels of personal property located on a parcel of real property

under appeal? ___Yes ___No. (If no, separate Petitions are required for each

parcel of personal property not located on a parcel of real property under

appeal.)

5.

If parcels of personal property are under appeal, when were the personal

property statements filed by parcel number (attach additional page if necessary):

6.

The property identified above is classified as _________________________

7.

If the assessment or assessments at issue were protested, the protest was made

to Respondent’s ___ March ___ July ___December Board of Review.

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 

Walt and Jeane' Smith

Waterford Township Assessing

W-13-19-426-053 and W-13-19-426-054 (contiguous lots)

 X

 X

 X

 

R1A Vacant lots

 X

Page 2

MTT Docket No. _________________ 

Page 2 of 4 

8.

If a protest was required and no protest was made, list the separate and specific

facts upon which Petitioner relies to invoke the Tribunal’s authority over the

assessment or assessments at issue (attach additional page if necessary):

9.

If the appeal was not submitted by the deadline for the filing of an appeal for the

classification or classifications of the properties at issue (i.e., May 31 or July 31

of the tax year involved), list the separate and specific facts upon which

Petitioner relies to invoke the Tribunal’s authority over the assessment or

assessments at issue (attach additional page if necessary):

10.

The property or properties at issue are located in _______________County. The

property or properties’ address is:

11.

The assessment or assessments at issue were established by the (applicable

local governmental unit): ________________________________________

12.

Petitioner’s legal residence or principal office address is:

13.

This appeal involves issues relating to the (check all that are applicable):

________the property or properties’ true cash and taxable values

________the property or properties’ taxable value only

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes ___No 

________uniformity of the property or properties’ assessment 

________the property or the properties’ exemption from ad valorem taxation 

under MCL ______ 

14.

The tax year(s) at issue are: _______________________________________

Protest filed for March 2026 review board

n/a

Oakland

Vacant lots adjacent to 455 N. Hospital Rd., Waterford, MI 48327

Waterford Township

455 N. Hospital Rd., Waterford, MI 48327

 X

 X

2026

Page 3

MTT Docket No. _________________ 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax year or years (attach additional page if necessary): 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

16. 

The values for the property identified above as established by Respondent’s 

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value

Taxable Value 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value

Taxable Value 

18. 

The

Page 4

__

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