Jeffery A & Dawn D Short Petitioner V Township Of Lyon Respondent

Page 1

07:51 AM 03/26/2026

 2026 BOARD OF REVIEW DECISION



 ——

 FROM



 LYON TOWNSHIP ASSESSOR

 7851 W HIGGINS LAKE DR |



 PO BOX 48

 HIGGINS LAKE MI 48627-0048



 b

 mm —— ee ee —e —_— — - ren

 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL PROPERTY IDENTIFICATION: (Parcel Code required. Property address

 and legal description optional):

 72007-594-001-1000 10475 W HIGGINS LAK



 SHORT JEFFERY A & SHORT DAWN

 TRUST 09/10/2015

 12819 SCARLET SAGE DR 244 LOTS 1 TO 17 INCL & LOTS 32 TO 48 INCL BLK 74 3RD

 FARRAGUT TN 37934-2685 ADD TO MICH CENTRAL PARK PP: 007-594-001-0000(2010)



A

 THIS PROPERTY IS CLASSIFIED 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 compute your assessment and taxable value.

 The Board has completed their review of parcel number 72007-594-001-1000

 They have made the following determination based on the information you supplied.



 Board of Review Comments



 REQUEST TO LOWER ASSESSED VALUE DENIED



[2026 ORIGINAL ASSESSED VALUE 171,200



 2026 "BOARD OF REVIEW" ASSESSED VALUE 171,200L



 (If the above amounts are the same, no revisions have occured)



 2026 ORIGINAL TAXABLE VALUE 171,200



 2026 "BOARD OF REVIEW" TAXABLE VALUE 171,200



 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 0.0000



Please feel free to contact the assessor at the address listed above or call if you have any questions.



“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to

 initiate a new Small Claims appeal. Petition forms are available on this website.”

http://www .michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

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



 MICHIGAN TAX TRIBUNAL



 Docket Number: 26-002904



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



 Party Filing Document

 Petitioner



 Files



 Document Type: Response to Order - Answer

 Attachment File Name: Short Tax Appeal Denial



 Fee Information

 Filing Fee: $ 0.00



 Payment Information

 Payment: $ 0.00



 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

07:51 AM 03/26/2026

 2026 BOARD OF REVIEW DECISION



 ——

 FROM



 LYON TOWNSHIP ASSESSOR

 7851 W HIGGINS LAKE DR |



 PO BOX 48

 HIGGINS LAKE MI 48627-0048



 b

 mm —— ee ee —e —_— — - ren

 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL PROPERTY IDENTIFICATION: (Parcel Code required. Property address

 and legal description optional):

 72007-594-001-1000 10475 W HIGGINS LAK



 SHORT JEFFERY A & SHORT DAWN

 TRUST 09/10/2015

 12819 SCARLET SAGE DR 244 LOTS 1 TO 17 INCL & LOTS 32 TO 48 INCL BLK 74 3RD

 FARRAGUT TN 37934-2685 ADD TO MICH CENTRAL PARK PP: 007-594-001-0000(2010)



A

 THIS PROPERTY IS CLASSIFIED 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 compute your assessment and taxable value.

 The Board has completed their review of parcel number 72007-594-001-1000

 They have made the following determination based on the information you supplied.



 Board of Review Comments



 REQUEST TO LOWER ASSESSED VALUE DENIED



[2026 ORIGINAL ASSESSED VALUE 171,200



 2026 "BOARD OF REVIEW" ASSESSED VALUE 171,200L



 (If the above amounts are the same, no revisions have occured)



 2026 ORIGINAL TAXABLE VALUE 171,200



 2026 "BOARD OF REVIEW" TAXABLE VALUE 171,200



 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 0.0000



Please feel free to contact the assessor at the address listed above or call if you have any questions.



“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to

 initiate a new Small Claims appeal. Petition forms are available on this website.”

http://www .michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

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



 MICHIGAN TAX TRIBUNAL



 Docket Number: 26-002904



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



 Party Filing Document

 Petitioner



 Files



 Document Type: Response to Order

 Attachment File Name: Short Tax Appeal Denial



 Fee Information

 Filing Fee: $ 0.00



 Payment Information

 Payment: $ 0.00



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

 GOVERNOR LANSING DIRECTOR



 Jeffery A & Dawn D Short,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002904

 Township Of Lyon,

 Respondent.



 ORDER OF DEFAULT



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



 Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of

 action taken by Board of Review, uncapping notice, PRE denial notice, final assessment

 notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within

 14 days of the entry of this order.



 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).



 By: /s/ Patricia L. Halm



 Entered: September 28, 2026



 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).



 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

MTT Docket No. 26-002904

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Jeffery A & Dawn D Short,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002904

 Township Of Lyon,

 Respondent.



 ORDER OF DEFAULT



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



 Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of

 action taken by Board of Review, uncapping notice, PRE denial notice, final assessment

 notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within

 14 days of the entry of this order.



 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.2



 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: /s/ Patricia L. Halm



 Entered: September 28, 2026



 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).



 MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

 PO BOX 30232, LANSING,

Page 4

MT

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

04 March 2026



Jeffery A. & Dawn D. Short

10475 W. Higgins Lake Drive

Roscommon, MI 48653



Board of Review

Lyon Township Assessor’s Office

Roscommon County, Michigan



RE: Appeal of 2025 True Cash Value and State Equalized Value

Property Address: 10475 West Higgins Lake Drive, Roscommon

Parcel Number: 007-594-001-100



Dear Members of the Board of Review,



We respectfully submit this letter to appeal the 2025 True Cash Value and resulting State

Equalized Value for the above-referenced property.



The 2025 SEV is listed as $171,200, implying a market value of approximately $342,400.

We purchased this property in an arm’s-length transaction in 2025 for $230,000, after

exposure to the open market.



Listed on Realtor.com $270,000 18 June 2026

Price decreased to $239,900 07 August 2026

Sold for $230,000 04 November 2026



 • Property was listed for 139 days.

 • There are 3 comparable sales that substantiate current sales value- see attached.

 • We believe the sales price was higher than the market value due in part to

 extensive lack of preventative maintenance. This property needs extensive

 updates;

 o Furnace replacement- portion of house did not have duct work installed.

 Completed by Hilliard Heating & Cooling on 05 Dec.

 o All water supply lines + water heater, toilets and sinks need replacement-

 original cast iron from 1960.

 o The property requires a new well to be drilled- see quote from F & F Well

 Drilling.

 o Septic maintenance- performed by Sergeant’s Septic on 06 Nov.

 o Roof (house and detached garage) was replaced 08 Nov.

 o This property is not lakefront and sits on approximately 2 acres. At the

 time of purchase, and currently, the home is in below-average condition.

 These deficiencies materially affect the property’s market value and were

 reflected in the final Sales Price.



As a US Army veteran with immediate family in the area, we look forward to

assimilating in the patriotic and family values of the Higgins Lake community.

Page 2

We respectfully request that the Board of Review adjust the 2025 True Cash Value to

reflect the recent Sales price and the documented condition of the property. An

adjustment consistent with the $230,000 Sales price would result in a State Equalized

Value of approximately $115,000.



Attached are supporting documents –

 o Petition Form L 4035

 o Appeal Letter

 o Closing Disclosure

 o Comparable Sales

 o Photographs

 o Repair estimates



Thank you for your time and consideration of this appeal.



Sincerely,



Jeff and Dawn Short

12819 Scarlet Sage Dr.

Farragut, TN 37934

517-282-2528

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



 PROPERTY TAX APPEAL PETITION FORM

 VALUATION / UNCAPPING APPEAL



 MTT DOCKET NO.



 Petitioner’s Contact Information:

 Filer Type: Local Unit of Government:

 Individual



 First Name M.I. Last Name

 Jeffery A & Dawn D Short Trust 9/10/2015 Short



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

 12819 Scarlet Sage Dr



 City or Town State ZIP Code

 Farragut Tennessee 37934



 Telephone Number

 5172563149



 E-mail Address

 jeff.short821@gmail.com



 Subject Property Information:

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

 1 *If no, you must file separate appeals for each parcel



 N/A

 Property Address (No., Street)

 10475 W Higgins Lake Dr



 City or Town County State ZIP Code

 Roscommon Roscommon Michigan 48653



 Taxing Authority (City or Township)

 Township Of Lyon (ROSCOMMON)



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



 Uncapping of Taxable Value



 Please Explain the Reason for this Appeal:



 1 of 3

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Purchased in November 2025 for $230,000in an arms length transaction. Property was listed on www.realtor.com for over 120+ days with a seller price

 reduction. Home is in below average condition requiring significant deferred maintenance and repairs - roof replacement, furnace, a/c, water heater, and a new

 well.



 Jurisdictional Issues:

 Did you protest the assessment at a Board of Review? Yes



 If Yes, check which Board of Review you attended: March



 If No, please check the applicable reason(s):



 Year(s) Under Appeal:

 2025 2026



 Valuation Information for Each Parcel under Appeal:

 Parcel Number:

 72007-594-001-1000



 Classification of Property: Real (check one)



 Residential (check one)



 Current Assessed Value as established by the Board of Review:

 171200



 Current Taxable Value as established by the Board of Review:

 171200



 What do you believe is the fair market value?

 115000



 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.

 115000



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

 115000



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

 Petitioner’s Signature:



 2 of 3

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 /s/ Jeff Short and Dawn Short



 Attorney or Authorized Agent’s Signature:



 /s/



 Fee Information:



 If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for

 the filing of this appeal.



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

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

 additional parcel being appealed.



 Property tax appeal: Residential** Non-Residential

 SEV or TV in contention* Filing fee*** Filing Fee**

 $100,000 or less...........................................................................................$ 125.00 $250.00

 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

 More than $500,000…..................................................................................$ 300.00 N/A



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

 No



 3 of 3

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Jeffery A & Dawn D Short,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002904

 Township Of Lyon,

 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 28, 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



 Jeffery A & Dawn D Short,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002904

 Township Of Lyon,

 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 28, 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

HEUEIVED

 AUG 0 3 2026



 MICHIGAN TAX TRIBUNAL



 ) STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR TE ANING DIRECTOR



 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 M.L Last Name/Company Name

 Jeffery A. & Dawn D. Short Trust 09/10/2015



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

 12819 Scarlet Sage Dr.

 City or Town State 2IP Code

 Farragut TN 37934

 Telephone Number 517 256-3149



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

 Jy +, sherd SLC Gma (. com



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

 First Name MI Last Name

 N/A



 Firm Name (if any)



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



 City or Town State ZIP Code



 Telephone Number



 Email Address (do not enter unless 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? 1 [1] Yes* No**



 **|f No, you must file separate appeals for each parcel

 Properly Address (No., Street)

 10475 W. Higgins Lake Drive

 City or Town Gounty State ZIP Godo

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Section 4: Check which of the following you are appealing (check al that apply)



 J True Cash and Taxable Value



 {1 Taxable Value Only (calculation)



 Uncapping of Taxable Value



 Section §: Explain the Reason for this Appeal

 Purchased in Nov, 2025 for $230,000 in an arm length transaction. Property was listed

 on www.realtor.com for over 120+ days with a seller price reduction. Home is in below

 average condition requiring significant deferred maintenance repairs. Roof

 replacement, furnace, a/c, water heater, etc....



 Section 6: Jurisdictional Issues



 Did you protest the assessment at a Board of Review (BOR)? Yes []No



 if Yes, aheok which BOR you attended: March [Hl] July [mn] December



 if No, please check the applicable reason(s):



 Im} Not required to attend

 [ml] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation In Section 5)



 LJ Appealing within 35 days of State Tax Commission Order

 [H| Appealing within 35 days of recelpt of Notice of Uncapping

 Other



 If you checked “other” above, explain:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Section 7: Valuation Information use the multiple parcel form for additional, contiguous parcels.

 Parcel Number 7 2007-594-001-1000



 Classification of Property: ~~ Real Personal [J (check one)



 Agricuiturat 1 CommercialC1 Industrial J Residential@ ~~ Timber-Cutover (1 Developmental[1 ~~ Utility[1 (check one)



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

 by the Board of Review: 171 ,200 171,200



 What do you belleve Is the fair market value (also known as true cash value)?

 115,000

 What do you belleve Is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed

 value by 8) 115 000 assessed value) 115,000



 Fee Information

 Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at

 issue?



 [J ves A no



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



 If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at

 issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. If you are appealing more than one

 parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00

 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00



 if your property is residential property (see MCL 205.762) and

 the State Equalized Value or Taxable Value in contention is: Filing Fee is:



 $100,000.00 and under $125.00

 $100,000.01 to $500,000.00 $200.00

 $Over $500,000.00 $300.00



 If the property is NOT residential property (see MCL 205.762) and

 the State Equalized Value or

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

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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

04 March 2026



Jeffery A. & Dawn D. Short

10475 W. Higgins Lake Drive

Roscommon, MI 48653



Board of Review

Lyon Township Assessor’s Office

Roscommon County, Michigan



RE: Appeal of 2025 True Cash Value and State Equalized Value

Property Address: 10475 West Higgins Lake Drive, Roscommon

Parcel Number: 007-594-001-100



Dear Members of the Board of Review,



We respectfully submit this letter to appeal the 2025 True Cash Value and resulting State

Equalized Value for the above-referenced property.



The 2025 SEV is listed as $171,200, implying a market value of approximately $342,400.

We purchased this property in an arm’s-length transaction in 2025 for $230,000, after

exposure to the open market.



Listed on Realtor.com $270,000 18 June 2026

Price decreased to $239,900 07 August 2026

Sold for $230,000 04 November 2026



 • Property was listed for 139 days.

 • There are 3 comparable sales that substantiate current sales value- see attached.

 • We believe the sales price was higher than the market value due in part to

 extensive lack of preventative maintenance. This property needs extensive

 updates;

 o Furnace replacement- portion of house did not have duct work installed.

 Completed by Hilliard Heating & Cooling on 05 Dec.

 o All water supply lines + water heater, toilets and sinks need replacement-

 original cast iron from 1960.

 o The property requires a new well to be drilled- see quote from F & F Well

 Drilling.

 o Septic maintenance- performed by Sergeant’s Septic on 06 Nov.

 o Roof (house and detached garage) was replaced 08 Nov.

 o This property is not lakefront and sits on approximately 2 acres. At the

 time of purchase, and currently, the home is in below-average condition.

 These deficiencies materially affect the property’s market value and were

 reflected in the final Sales Price.



As a US Army veteran with immediate family in the area, we look forward to

assimilating in the patriotic and family values of the Higgins Lake community.

Page 2

We respectfully request that the Board of Review adjust the 2025 True Cash Value to

reflect the recent Sales price and the documented condition of the property. An

adjustment consistent with the $230,000 Sales price would result in a State Equalized

Value of approximately $115,000.



Attached are supporting documents –

 o Petition Form L 4035

 o Appeal Letter

 o Closing Disclosure

 o Comparable Sales

 o Photographs

 o Repair estimates



Thank you for your time and consideration of this appeal.



Sincerely,



Jeff and Dawn Short

12819 Scarlet Sage Dr.

Farragut, TN 37934

517-282-2528

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



 PROPERTY TAX APPEAL PETITION FORM

 VALUATION / UNCAPPING APPEAL



 MTT DOCKET NO.



 Petitioner’s Contact Information:

 Filer Type: Local Unit of Government:

 Individual



 First Name M.I. Last Name

 Jeffery A & Dawn D Short Trust 9/10/2015 Short



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

 12819 Scarlet Sage Dr



 City or Town State ZIP Code

 Farragut Tennessee 37934



 Telephone Number

 5172563149



 E-mail Address

 jeff.short821@gmail.com



 Subject Property Information:

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

 1 *If no, you must file separate appeals for each parcel



 N/A

 Property Address (No., Street)

 10475 W Higgins Lake Dr



 City or Town County State ZIP Code

 Roscommon Roscommon Michigan 48653



 Taxing Authority (City or Township)

 Township Of Lyon (ROSCOMMON)



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



 Uncapping of Taxable Value



 Please Explain the Reason for this Appeal:



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Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Purchased in November 2025 for $230,000in an arms length transaction. Property was listed on www.realtor.com for over 120+ days with a seller price

 reduction. Home is in below average condition requiring significant deferred maintenance and repairs - roof replacement, furnace, a/c, water heater, and a new

 well.



 Jurisdictional Issues:

 Did you protest the assessment at a Board of Review? Yes



 If Yes, check which Board of Review you attended: March



 If No, please check the applicable reason(s):



 Year(s) Under Appeal:

 2025 2026



 Valuation Information for Each Parcel under Appeal:

 Parcel Number:

 72007-594-001-1000



 Classification of Property: Real (check one)



 Residential (check one)



 Current Assessed Value as established by the Board of Review:

 171200



 Current Taxable Value as established by the Board of Review:

 171200



 What do you believe is the fair market value?

 115000



 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.

 115000



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

 115000



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

 Petitioner’s Signature:



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Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 /s/ Jeff Short and Dawn Short



 Attorney or Authorized Agent’s Signature:



 /s/



 Fee Information:



 If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for

 the filing of this appeal.



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

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

 additional parcel being appealed.



 Property tax appeal: Residential** Non-Residential

 SEV or TV in contention* Filing fee*** Filing Fee**

 $100,000 or less...........................................................................................$ 125.00 $250.00

 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

 More than $500,000…..................................................................................$ 300.00 N/A



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

 No



 3 of 3

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