Jeffery G Pullen, Petitioner V Township Of Burdell, 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

Jeffery G Pullen, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002341

Township Of Burdell,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: March 3, 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

Jeffery G Pullen, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002341

Township Of Burdell,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: March 3, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Jeffery G. Pullen 

Petitioner(s) 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No, 25-002341 

Jason Patterson 

Respondent(s) 

JOINT MOTION TO WITHDRAW APPEAL 

1. 

Petitioner wishes to withdraw its appeal in the above-captioned docket. 

2. 

Good cause exists to grant withdrawal because: 

After meeting both parties agree that lack of legal access to the property would make 

selling it difficult therefore SEV was adjusted accordingly. 

3. 

Respondent has no objection to Petitioner's request to withdraw the appeal. 

4. The parties ask this Tribunal to grant Petitioner's request to withdraw the appeal and 

dismiss the above-captioned docket. 

J effery 

7) Pullen 

2.March.2026 

Petitioner/Representative (sign here) 

Date 

Jeffery G. Pullen 

[Print/type name of person signing] 

3[2)30 

[epee (sign here) 

Date 

son Patterson 

[Print/type name of person signing] 

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

Archived: Tuesday, March 3, 2026 1:18:08 PM

From: Jason Patterson 

Sent: Monday, March 2, 2026 3:15:56 PM

To: LARA-taxtrib 

Subject: 25-002341 Appeal Withdrawal

Importance: Normal

Sensitivity: None

Attachments:

Scan_0052.pdf;

\cbpat2\qcCAUTION: This is an External email. Please report suspicious emails via the "Report to Abuse" button

in Outlook

Please see the attached document for an appeal withdrawal. Please let me know if any other information is required.

Jason Patterson

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Page 1

RECEIVED 

Forestry & Wildlife Habitat Planning 

AUG 1,9 2025 

Jef Pullen 

22108 23 Mile Rd. 

MICHIGAN TAX TRIBUNAL 

Tustin, Michigan 49688 

(231)645-8523 

Subject: Appeal of SEV for Parcel # 67 01 005 004 00 

Date: 12.August.2025 

To: 

Michigan Tax Tribunal 

611 W. Ottawa St. 

P.O. Box 30232 

Lansing, MI 48933 

RE: Docket # 25-002341 

Dear Sirs/Madams, 

The purpose of this letter is to respond to a letter I received from Jason Patterson, Burdell Township Assessor regarding 

my appeal of the SEV for my property, Docket # 25-002341. 

: 

First to respond to his last point on the property tax appeal answer form. 

Section 4: Explain Your Answer to this Appeal. 

o 

Mr, Patterson states — “The Subject parcel is currently receiving a Qualified Forest Exemption. Per MDARD- 

QFP division, the parcel is abiding by the forestry plan meaning there is access to the parcel, and it is not 

technically “landlocked”. 

e 

My response — He is correct 

I am abiding by the forest plan. IT have had two timber sales and have a 

third under contract. However, my access is by “permission” of the adjacent landowners. Each time I 

have a timber sale they provide me a Key giving me access across their property from the northwest. 

When the timber sale is complete, I return the key. This access is on two-track roads. So technically the 

property is “landlocked” in that I have no “legal” access. At no point have I stated or contended that I had 

no access to the property. I just don’t have “legal” access. My understanding is the SEV is supposed to be 

1» of the potential sale value. With no “legal” access it would be difficult to sell the property. Therefore, 

this should be reflected in the SEV. 

Secondly, I would like to respond with some information about the record cards for the adjacent parcels. 

» 

Parcel Number 67 01 005 201 00, Owned by Larry and Barbara Erickson. This parcel is adjacent to lands 

administered by the Huron-Manistee National Forest to the north in Wexford County. The Erickson’s 

have a special use road into the northwest corner of their property. Which provides them “legal” access. 

» 

Parcel Number 67 01 005 301 060, Owned by Emma Erickson. This parcel is adjacent to lands 

administered by the Huron-Manistee National Forest to the north in Wexford County. This parcel has a 

National Forest System Road that dead ends at the northwest corner of the parcel. Which provides 

“legal” access. This road is gated and locked at Emma’s property boundary. 

)

Page 2

TT 

EXPECTED DELIVERY DAY: 08/

9505 5137 4851 5223 3771 32 

For international shipments, the maximum weight is 4 Ibs. 

EP14H February

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Page 1

RECEIVED 

JUN 26 2025 

“MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

 aecror” 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO, 25-002341 

Section 1: Respondent’s Contact Information 

First Name 

M.A. 

Last Name 

Jason 

D 

Patterson 

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

P.O. Box 187 

City or Town 

State 

ZIP Code 

Tustin 

MI 

149688 

Telephone mag 1 -878-6068 

Emall Address (do not enter unless you want MTT to send all correspondence via emai) 

pattersongaragedoor@gmail.com 

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

First Name 

M.l 

Last Name 

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 carrespandence via emai) 

Section 3: Subject Property Information 

Does the subject property have a Principal Residence Exemption of 50% or more? 

[7 Yes 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another, 

Im] Yes 

O No 

Not Applicable

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, BPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

In the email chain between Mr. Pullen and myself, which 

| have included, 

| explained the 

reason for the increase in the Assessed Value. Because this is vacant land, the 

assesseed value is based upon the land value. 

| used a two year sales study, also 

included, of vacant land to develop the land values. Due to the lack of sales in Burdell 

Township, 

| had to use sales from surrounding Townships to determine land values. 

| 

also mentioned in my included email, another reason for the increase in assessed value 

is because 

| removed the land value adjustment that was placed on the parcel by the 

previous assessor. 

| removed all land value adjustments based on the State Tax 

Commission's recommendations. The best way to obtain accurate land values is 

through sales, and to avoid using land value adjustements as they are only an estimate 

of true cash value as you can apply any percentage to get a reduction or increase in 

value. It was mentioned in this appeal that 

| did not provide a land value analysis. As 

you can see in the email chain, 

| have it highlighted and it was sent via email. 

| have 

also included record cards for the subject parcel and parcels that are surrounding the 

subject parcel showing they are also at the same per acre rate. 

The subject parcel is currently receiving a Qualifed Forest Exemption. Per MDARD-QFP 

division, the parcel is abiding by the forestry plan meaning there is access to parcel and 

is not technically "landlocked". 

Section 5: Jurisdictional Issues 

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Did Petitioner protest the assessment at a Board of Review (BOR)? 

Yes 

[ma] No 

If yes, check which BOR Petitioner attended: 

March 

a July 

0 December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [I] Yes 

[} No 

*Submit a copy of the Notice of Assessment with the Answer. 

1 the July or December BOR revised the assessment(s) at issue, did it have authority? [ma] Yes 

[a] No 

Hf yes, cite the Board's authority, 

Was the assessment(s) at issue established as the result of a clericat error or mutual mistake of fact? [mn] Yes 

No 

if yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

ves 

[Ano 

if so, what is the Issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? [| ves 

{no 

If Yes, check which BOR Petitioner attended: Od March 

[| July 

[| December 

List the date the BOR denied Petitioner's Poverty Exemption: 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at a BOR? [i] Yes 

No 

If Yes, check which BOR Petitioner attended: [| March 

[Ml] July 

[] December 

Tax Year(s) denied: 

List the date the exemption was denied: 

What statutory section did Petitioner request the subject property be exempt? 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(chock one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Parcel Identification Number: 

67 01 005004 00 

Classification of Property: 

Reat 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

$94,000 

Current Taxable Value as established by the BOR: 

$21,374 

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

$188,000 

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

$94,000 

if you believe the Taxable Value differs from your contention of Assessed Value, enler your contention of Taxable Value.

Page 4

6/21/25, 3:14 PM 

Gmail - Appeal of SEV for parcel # 67 01 005 004 00 

Dodkt HF 

ivy Gmail 

AS- 002 24 

| 

Jason Patterson <pattersongaragedoor@gmail.com> 

Appeal of SEV for parcel # 67 01 005 004 00 

7 messages 

Jeffery Pullen <jgpullen56@gmail.com> 

Tue, Mar 4, 2025 at 7:47 PM 

To: "pattersongaragedoor@gmail.com" <pattersongaragedoor@gmail.com> 

Cc: Jeffery Pullen <jgpullen56@gmail.com> 

Mr. Patterson, 

Please find the attached appeal and supporting

Page 5

6/21/25,

Page 6

Do

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

Jeffery G Pullen,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002341

Township Of Burdell,

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. 25-002341

Page 2 of 6

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

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

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

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: July 22, 2025

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

Jeffery G Pullen,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002341

Township Of Burdell,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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

appeal of a principal residence

Page 4

MTT

Page 5

STA

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Page 1

Forestry & Wildlife Habitat Planning 

RECEIVED 

Jef Pullen 

9 

22108 23 Mile Rd. 

WAY 07 2025 

Tustin, Michigan 49688 

(231)645-8523 

MICHIGAN TAX TRIBUNAL. 

Subject: Appeal of SEV for Parcel # 67 01 005 004 00 

Date: 30.April.2025 

To: 

Michigan Tax Tribunal 

611 W. Ottawa St. 

P.O. Box 30232 

Lansing, MI 48933 

05/06/25 

Dear Sirs/Madams, 

The purpose of this letter and attached forms and documents is to appeal the increase of the SEV for 

parcel # 67 01 005 004 00 and to appeal the decision made by the Board of Review of Burdell Township 

of Osceola County. 

The SEV was increased from $68,000.00 to $94,000.00. This is an increase of $26,000.00 or about 

28%. The BOR offered no explanation except to say it was assessed at Fair Market Value. 

Attached you will find the following: 

e 

The completed Property Tax Appeal Petition Form. 

e 

A copy of my original submission to the Board of Review (BOR). 

e 

A copy of the BOR Decision. 

e 

A check for $125.00, the required fee. 

If you have questions or need additional information, please let me know. I can be reached at 

231.645.8523 or via email at jgpullen56@gmail.com 

Sincerely, 

[s/Yeffery G. Puller 

Jeffery G. Pullen 

Natural Resource Professional 

Attachments: Completed Tax Appeal Petition Form, Copy of my original submission to the BOR, BOR 

Decision.

Page 2

GRETCHEN WHITMER 

STATE OF MICHIGAN 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricuitural Exemption, Special Assessment, or 

Non-Property tax disputes. 

submit this document, you may be held in default. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

{e.g. Board of Review Decision or Notice of Uncapping) with this Smali Claims Petition, if applicable. If you do not 

Section 1: Petitioner’s Contact Information 

231.645.8523 

First Name 

MA. 

Last Name/Company Name 

Jeffery 

G 

Pullen 

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

22108 23 Mile Rd 

City or Town 

State 

ZIP Code 

Tustin 

Mi 

49688 

Telephone Number 

Fax Number 

jgpullen56@gmail.com 

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

Representative’s Contact Information 

Section 2: Petitioner’s Attorney/Authorized 

) 

231.645.8523 

First Name 

ML 

Last Name 

Jeffery 

G 

Pullen 

Firm Name {if any} 

Address {No., Street, P.O. Box or Rural Route} 

22108 23 Mile Rd 

City or Town 

State 

ZIP Code 

Tustin 

Mi 

49688 

Telephone Number 

Fax Number 

jopullen56@gmail.com 

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

Section 3: Subject Property Information 

How many 

parcels are you | [] ves* 

[ff No 

appealing? 

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

*if yes, use a multiple parcel form for information regarding any contiguous parcels. 

MARLON i. BROWN, DPA

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (heck ati that appiy) 

[# True Cash and Taxable Value 

J Poverty Exemption 

[J Taxable Value Only (calculation) 

{J Disabled Veterans Exemption 

Od Uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

{71 Exemption from Taxation {other than the denial of a 

O Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

| am appealing the assessed value. It was increased from $68,000 to $94,000. The property is landlocked. There is no road access 

and no legal access and the nearest utilities are 3/4 of a mile away. 

It seems unreasonable for the SEV to increase by $26,000 in a 

single year. The township offered no explanation for this increase. 

| requested a copy of the market analysis that was completed to 

make the market adjustment but none was provided. 

Specifics about property: 

+ The property is “landlocked”, 

| have no legal access (see attached map). 

» There is not a county road adjacent to the property. Nearest utilities 3/4 mile away. 

+ Current access is by “permission” of adjacent landowners and by “stepping over at the corner of the property 

| own to the 

northeast.” Known as corner crossing. 

As you are well aware, under Michigan Law 

| have the following options to gain access: 

+ Buy all or a portion of my neighbor's property. My neighbors have rejected this option. 

+ Purchase an Easement. To date the neighbors have rejected the option. 

+ Easement by Necessity — The need for such access must be extremely high. As the courts have explained, "mere convenience, or 

even reasonable necessity, will not be sufficient.” 

« Easement by Prescription — The problem here is that as the court has found “easement by prescription can never evolve from 

permissive use.” 

| currently have permissive use. 

See Attached Letter sent to the Township Assessor, 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025, 

| submitted form L-4035 to the Board of Review. 

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

[] No 

If Yes, check which BOR you attended AND attach the BOR decision: 0 March 

[W} July 

[| December 

if No, check the applicable reason(s): 

[| Not required to attend 

Assessment Change Notice was not received by Petitioner 

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

[mn] Appealing within 35 days of State Tax Commission Order

Page 4

= 

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. 

Parcef Identification Number: 

67 01 005 004 00 

Classification of Property:

Page 5

“lpr

Page 6

C

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

Jeffery G Pullen,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002341

Township Of Burdell,

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: June 10, 2025

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

Jeffery G Pullen,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002341

Township Of Burdell,

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: June 10, 2025

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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

Page 1

Forestry & Wildlife Habitat Planning 

RECEIVED 

Jef Pullen 

9 

22108 23 Mile Rd. 

WAY 07 2025 

Tustin, Michigan 49688 

(231)645-8523 

MICHIGAN TAX TRIBUNAL. 

Subject: Appeal of SEV for Parcel # 67 01 005 004 00 

Date: 30.April.2025 

To: 

Michigan Tax Tribunal 

611 W. Ottawa St. 

P.O. Box 30232 

Lansing, MI 48933 

05/06/25 

Dear Sirs/Madams, 

The purpose of this letter and attached forms and documents is to appeal the increase of the SEV for 

parcel # 67 01 005 004 00 and to appeal the decision made by the Board of Review of Burdell Township 

of Osceola County. 

The SEV was increased from $68,000.00 to $94,000.00. This is an increase of $26,000.00 or about 

28%. The BOR offered no explanation except to say it was assessed at Fair Market Value. 

Attached you will find the following: 

e 

The completed Property Tax Appeal Petition Form. 

e 

A copy of my original submission to the Board of Review (BOR). 

e 

A copy of the BOR Decision. 

e 

A check for $125.00, the required fee. 

If you have questions or need additional information, please let me know. I can be reached at 

231.645.8523 or via email at jgpullen56@gmail.com 

Sincerely, 

[s/Yeffery G. Puller 

Jeffery G. Pullen 

Natural Resource Professional 

Attachments: Completed Tax Appeal Petition Form, Copy of my original submission to the BOR, BOR 

Decision.

Page 2

GRETCHEN WHITMER 

STATE OF MICHIGAN 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricuitural Exemption, Special Assessment, or 

Non-Property tax disputes. 

submit this document, you may be held in default. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

{e.g. Board of Review Decision or Notice of Uncapping) with this Smali Claims Petition, if applicable. If you do not 

Section 1: Petitioner’s Contact Information 

231.645.8523 

First Name 

MA. 

Last Name/Company Name 

Jeffery 

G 

Pullen 

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

22108 23 Mile Rd 

City or Town 

State 

ZIP Code 

Tustin 

Mi 

49688 

Telephone Number 

Fax Number 

jgpullen56@gmail.com 

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

Representative’s Contact Information 

Section 2: Petitioner’s Attorney/Authorized 

) 

231.645.8523 

First Name 

ML 

Last Name 

Jeffery 

G 

Pullen 

Firm Name {if any} 

Address {No., Street, P.O. Box or Rural Route} 

22108 23 Mile Rd 

City or Town 

State 

ZIP Code 

Tustin 

Mi 

49688 

Telephone Number 

Fax Number 

jopullen56@gmail.com 

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

Section 3: Subject Property Information 

How many 

parcels are you | [] ves* 

[ff No 

appealing? 

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

*if yes, use a multiple parcel form for information regarding any contiguous parcels. 

MARLON i. BROWN, DPA

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (heck ati that appiy) 

[# True Cash and Taxable Value 

J Poverty Exemption 

[J Taxable Value Only (calculation) 

{J Disabled Veterans Exemption 

Od Uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

{71 Exemption from Taxation {other than the denial of a 

O Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

| am appealing the assessed value. It was increased from $68,000 to $94,000. The property is landlocked. There is no road access 

and no legal access and the nearest utilities are 3/4 of a mile away. 

It seems unreasonable for the SEV to increase by $26,000 in a 

single year. The township offered no explanation for this increase. 

| requested a copy of the market analysis that was completed to 

make the market adjustment but none was provided. 

Specifics about property: 

+ The property is “landlocked”, 

| have no legal access (see attached map). 

» There is not a county road adjacent to the property. Nearest utilities 3/4 mile away. 

+ Current access is by “permission” of adjacent landowners and by “stepping over at the corner of the property 

| own to the 

northeast.” Known as corner crossing. 

As you are well aware, under Michigan Law 

| have the following options to gain access: 

+ Buy all or a portion of my neighbor's property. My neighbors have rejected this option. 

+ Purchase an Easement. To date the neighbors have rejected the option. 

+ Easement by Necessity — The need for such access must be extremely high. As the courts have explained, "mere convenience, or 

even reasonable necessity, will not be sufficient.” 

« Easement by Prescription — The problem here is that as the court has found “easement by prescription can never evolve from 

permissive use.” 

| currently have permissive use. 

See Attached Letter sent to the Township Assessor, 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025, 

| submitted form L-4035 to the Board of Review. 

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

[] No 

If Yes, check which BOR you attended AND attach the BOR decision: 0 March 

[W} July 

[| December 

if No, check the applicable reason(s): 

[| Not required to attend 

Assessment Change Notice was not received by Petitioner 

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

[mn] Appealing within 35 days of State Tax Commission Order

Page 4

= 

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. 

Parcef Identification Number: 

67 01 005 004 00 

Classification of Property:

Page 5

“lpr

Page 6

C

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.