Jeffery Lowe, Petitioner V Township Of Dryden, Respondent

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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: 25-002842

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

Party Filing Document 

Respondent

Files

Document Type: Evidence

Attachment File Name: Evidence

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

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 Lowe, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

 MTT Docket No. 25-002842

Township Of Dryden,

Respondent.

ORDER GRANTING REQUEST FOR TELEPHONIC HEARING

The Tribunal has considered the file in this case and finds that a hearing is scheduled to 

commence on September 29, 2026, and a request has been filed by Petitioner to allow 

that party to participate in the hearing by telephone. The opposing party has not filed a 

concurrence or an objection to the request, and the requesting party’s attendance is not 

required for resolution of the case. Further, there is telephonic equipment at the hearing 

site to accommodate the request. As such, good cause exists to allow the requesting 

party to participate in the hearing by telephone. The non-requesting party must attend 

the hearing in person unless a request is filed and granted by the Tribunal allowing the 

non-requesting party to also participate by telephone. Therefore,

IT IS ORDERED that the Request for Telephonic Hearing is GRANTED FOR THE 

REQUESTING PARTY ONLY. 

IT IS FURTHER ORDERED that the requesting party’s participation in the hearing shall 

be initiated by calling Conference Phone # 1-248-509-0316 and using Guest Code 

731891219. Failure to be logged into the proper conference line at the time of the 

hearing will be considered a failure to appear.

By: /s/ Patricia L. Halm

Entered: September 22, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Jeffery Lowe, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

 MTT Docket No. 25-002842

Township Of Dryden,

Respondent.

ORDER GRANTING REQUEST FOR TELEPHONIC HEARING

The Tribunal has considered the file in this case and finds that a hearing is scheduled to 

commence on September 29, 2026, and a request has been filed by Petitioner to allow 

that party to participate in the hearing by telephone. The opposing party has not filed a 

concurrence or an objection to the request, and the requesting party’s attendance is not 

required for resolution of the case. Further, there is telephonic equipment at the hearing 

site to accommodate the request. As such, good cause exists to allow the requesting 

party to participate in the hearing by telephone. The non-requesting party must attend 

the hearing in person unless a request is filed and granted by the Tribunal allowing the 

non-requesting party to also participate by telephone. Therefore,

IT IS ORDERED that the Request for Telephonic Hearing is GRANTED FOR THE 

REQUESTING PARTY ONLY. 

IT IS FURTHER ORDERED that the requesting party’s participation in the hearing shall 

be initiated by calling Conference Phone #

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

Jeff <jefflowe587@gmail.com>

Petitioner Evidence Submission - MTT Docket No. 25-002842

Jeff <jefflowe587@gmail.com>

Fri, Aug 28, 2026 at 10:51 AM

To: taxtrib@michigan.gov

Cc: tpapineau@drydentownship.com

Bcc: Jeff <jefflowe587@gmail.com>

Michigan Tax Tribunal Clerk and Dryden Township Assessor,  

Please accept the attached documentary evidence for MTT Docket No. 25-002842 (Jeffery Lowe v. Township of Dryden).  Pursuant to Tribunal rules, I am submitting the attached Comparable Market Sales

Analysis Exhibit at least 21 days prior to the scheduled hearing date.  

This document is being served concurrently on Respondent, Township of Dryden, via copy of this email transmission.  

Respectfully submitted, 

Jeffery Lowe - Petitioner 

MTT Docket No.: 25-002842  

Property Address: 5543 Lauren Ln, Dryden, MI 48428

Phone: 586-610-6169 

Docket_25-002842_Petitioner_Comparable_Sales_Exhibit.pdf

79K

8/28/26, 11:46 AM

Gmail - Petitioner Evidence Submission - MTT Docket No. 25-002842

https://mail.google.com/mail/u/0/?ik=40501270c0&view=pt&search=all&permmsgid=msg-a:r-6796679766060851857&simpl=msg-a:r-67966797660608…

1/1

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

MTT Docket No. 25-002842

Subject Property: 5543 Lauren Ln, Dryden, MI 48428

Address

Year Built 

Lot Size 

Sold Date

SQFT

Sold Price

Cost per sq. ft. 

Requested TCV

5643 Lauren Ln, Dryden, MI 48428

5175 Bishop Rd, Dryden, MI 48428

2,099

$405,000

$193

5450 Bishop Rd, Dryden, MI 48428

2,019

$480,000

$238

5425 Havens Rd., Dryden, MI 48428

3,430

$530,000

$155

2,000

$510,000

$255

5457 Abby Ct, Dryden, MI 48428

2,000

$549,900

$275

5681 Lauren Ln, Dryden, MI 48428

2,000

$550,000

$275

5474 Lily Ann Ln, Dryden, MI 48428

2,000

$500,200

$250

2002

2

4/17/2026

2025

3

8/4/2025

1993

3

4/25/2025

2023

3

8/1/2023

2022

3

5/4/2022

2022

3

4/20/2022

2022

3

3/25/2022

5543 Lauren Ln, Dryden, MI 48428

2026 Township TCV

2,263

$786,800.00

$348

$530,272

2021

4

*Average Comp Price / Sq. Ft.: $234.32 / sq. ft.

*Petitioner Requested TCV: $530,272 (2,263 sq. ft. × $234.32)

*Petitioner Requested SEV (50%): $265,136

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 25-002842

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

Party Filing Document 

Petitioner

Files

Document Type: Evidence

Attachment File Name: Docket_25-002842_Petitioner_Comparable_Sales_Exhibit

Document Type: Proof of Service: Misc Documents

Attachment File Name: Gmail - Petitioner Comps Evidence Submission - MTT Docket No. 25-

002842

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

Jeff <jefflowe587@gmail.com>

Telephonic Hearing Request - MTT Docket No. 25-002842

Jeff <jefflowe587@gmail.com>

Fri, Aug 28, 2026 at 10:51 AM

To: taxtrib@michigan.gov

Cc: tpapineau@drydentownship.com

Bcc: Jeff <jefflowe587@gmail.com>

Michigan Tax Tribunal Clerk and Dryden Township Assessor,  

Please accept this written request regarding MTT Docket No. 25-002842 (Jeffery Lowe v. Township of Dryden).  

Pursuant to Tribunal rules, I respectfully request that the in-person hearing currently scheduled for September 29, 2026, at 1:00 PM be converted to a Telephonic Hearing due to work scheduling obligations.  

A copy of this request is being served concurrently on Respondent, Township of Dryden, via copy of this email transmission.  

Respectfully submitted,  

Jeffery Lowe - Petitioner 

MTT Docket No.: 25-002842  

Property Address: 5543 Lauren Ln, Dryden, MI 48428

Phone: 586-610-6169 

8/28/26, 11:42 AM

Gmail - Telephonic Hearing Request - MTT Docket No. 25-002842

https://mail.google.com/mail/u/0/?ik=40501270c0&view=pt&search=all&permmsgid=msg-a:r3648879257496770131&simpl=msg-a:r364887925749677…

1/1

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 25-002842

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

Party Filing Document 

Petitioner

Files

Document Type: Motion to be Heard by Telephone

Attachment File Name: Docket_25-002842_Petitioner_Motion_Telephonic_Hearing

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

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 Lowe, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

MTT Docket No.: 25-002842

Township Of Dryden, 

Respondent.

NOTICE OF IN-PERSON HEARING

The Tribunal has scheduled a hearing to be conducted in-person as follows. Hearings 

are generally 30 minutes in length. 

HEARING DATE:

September 29, 2026

HEARING TIME:

1:00 PM Eastern Time

HEARING LOCATION:

Lapeer County Building

Third Floor, Conference Room #302, 

255 Clay Street

Lapeer, MI 

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 25-002842

Page 2 of 4

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and dressing in appropriate attire. The hearing 

may be recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided 

for by the Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and

Page 3

MTT Docket

Page 4

M

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 Lowe,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002842

Township Of Dryden,

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. 25-002842

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: September 19, 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

Page 3

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ST

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-002842

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Dryden (LAPEER)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Tina

M.I.

Last Name

Papineau

Firm Name (if any)

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

4849 Dryden Road

City or Town

Dryden

State

Michigan

ZIP Code

48428

Telephone Number

810-796-2248

Fax Number

810-796-2250

E-mail Address

tpapineau@drydentownship.com

Section 3: Subject Property Information

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

Yes

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

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, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Appraisal to follow.

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

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*Submit a copy of the Notice of Assessment with the Answer.

If the July or December BOR revised the assessment(s) at issue, did it have authority? 

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

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 the BOR? 

If Yes, check which BOR Petitioner attended:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

44-007-360-030-00

Classification of Property:

Real 

Residential

Current Assessed

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

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 Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Jeffery

M.I.

Last Name/Company Name

Lowe

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

5543 Lauren Ln.

City or Town

Dryden

State

Michigan

ZIP Code

48428

Telephone Number

586-610-6169

Fax Number

E-mail Address

jefflowe587@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

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.

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

5543 Lauren Ln.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Dryden

Michigan

48428

Taxing Authority (City or Township)

Township Of Dryden (LAPEER)

County 

Lapeer

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

I am appealing both the True Cash Value and the Taxable Value of my property at 5543 Lauren Ln, Dryden, MI 48428 on the basis that the current valuation 

significantly overstates the fair market value of my home.

The 2025 Board of Review reduced the assessed value to $350,730, implying a True Cash Value (market value) of $701,460 — which translates to $310 per sq. ft. 

for my 2,263 sq. ft. home. This is substantially higher than all comparable sales in my area over the past two years, including the most recent from June and July 

2025. I've included a table of eight nearby sales with similar square footage. These homes have sold for $136 to $275 per sq. ft., with most falling in the $221–$255 

range — well below my current assessed cost basis. Additionally, many of these comparables have many features my home lacks, including:

 *Concrete driveways (my home has a crushed limestone drive)

 *Walk-out basements

 *finished basements\

 *Recent upgrades and renovations

My property has had no improvements since purchase in 2021, and its valuation is now higher per square foot than all recently sold homes, including those with 

more desirable features. The most recent comp at 4869 Havens Rd (June 2025) sold for $445,000 at $221 per sq. ft., and another nearby home (3853 N Mill Rd) sold 

for just $319,900 ($136/sq. ft.), showing how inflated my assessment is by comparison. I respectfully request the Tribunal reduce both the True Cash Value and 

Taxable Value of my home to accurately reflect its market value, adjusting for condition and lack of upgrades. Based on the data, a more

Page 3

STATE

Page 4

S

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Jeffery Lowe,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002842

Township Of Dryden,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 9, 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 Lowe,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002842

Township Of Dryden,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 9, 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

Address

Sold Date

SQFT

Sold Price

Cost per sq. ft. 

My Property updated 2025 "Board of Review" Assessed value x2

2,263

$701,460.00

$310

2/9/2021

5457 Abby Ct, Dryden, MI 48428

2,000

$549,900.00

5681 Lauren Ln, Dryden, MI 48428

2,000

$550,000.00

$275

5474 Lily Ann Ln, Dryden, MI 48428

2,000

$500,200.00

$250

5643 Lauren Ln, Dryden, MI 48428

2,000

$510,000.00

$255

5425 Havens Rd., Dryden, MI 48428

3,430

$530,000.00

$155

3853 N Mill Rd, Dryden, MI 48428

2,358

$319,900.00

$136

4869 Havens Rd., Dryden, MI 48428

2,010

$445,000.00

$221

5376 Casey Rd, Dryden, MI 48428 (currently for sale)

1,700

$252

$429,900 (list pri

5/4/2022

4/20/2022

3/25/2022

8/1/2023

4/25/2025

6/13/2025

6/27/2025

7/23/2025

$275

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

Page 1

Michigan Department of Treasury, 

1019 (Rev, 10-24) 

THIS 

IS NOT A TAX BILL 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34¢, as amended. This is a model assessment notice to be used by the local assessor 

L-4400 

1543 

FROM: TINA PAPINEAU, ASSESSOR 

DRYDEN TOWNSHIP 

4849 DRYDEN RD 

DRYDEN, MI 48428 

PARCEL NUMBER: 

PROPERTY ADDRESS: 

5543 LAUREN LN 

DRYDEN, MI 48428 

PARCEL IDENTIFICATION 

44-007-360-030-00 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE EXEMPTION 

1543 

% Exempt As "Homeowners Principal Residence™: 

100.00% 

ASLAN CCAUTON A 5-DIGIT 48412 

% Exempt As "Qualified Agricultural Property™: 

.00% 

LOWE 

JEFFERY 

R 

& 

KATELYNN 

0 

" 

: 

". 

cra ADREN 

LN 

% Exempt As 

"MBT Industrial Personal": 

.00% 

DRYDEN, 

MI 

48428-8802 

% Exempt As "MBT Commercial Personal: 

.00% 

lide hei Ee ete heel 

nl bl 

Exempt 

As "Qualified Forest Property”: 

~~ [| Yes 

[X] No 

Exempt As "Development Property”: 

[J Yes 

[X] No 

LEGAL DESCRIPTION: 

T6N R11E DRYDEN FARMS SITE CONDO #2, UNIT 30 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

\ 

| PRIOR YEAR'S CLASSIFICATION: 

401 

Residential 

\ 

The change in taxable value will increase/decrease your tax bill for the 2025 

PRIOR AMOUNT 

CURRENT 

CHANGE FROM 

year by approximately: 

$190 

YEAR: 204 

VEAR TNO ome | 

BUREN YEAR 

1. TAXABLE VALUE: 

254,311 

262,194 

7,883 

2. ASSESSED VALUE: 

372,400 

389,700 

17,300 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

: 

4. STATE EQUALIZED VALUE (SEV). 

372,400 

389,700 

17,300 

5. There WAS or WAS NOT a transfer of ownership on this property in2024 

WAS NOT 

6. Assessor Change Reason: 

The 2025 Inflation rate Multiplier is: 1.031 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

TINA PAPINEAU 

Phone: 

810-796-2248 

Email Address: 

TPAPINEAU@DRYDENTOWNSHIP.COM 

March Board of Review Appeal Information. The board of review will meet at the following dates and times: 

THE DRYDEN TWP MARCH BOARD OF REVIEW WILL MEET MONDAY, MARCH 10, 2025 FROM 2PM TO 5PM AND 6PM TO 9 PM 

2025 FROM 9AM TO 12 NOON AND 1PM TO 4PM AT THE DRYDEN TWP HALL, 4849 DRYDEN 

ROAD. WRITTEN APPEALS WILL BE ACCEPTED AT THE TOWNSHIP HALL OR SUBMITTED ELECTRONICALLY TO 

AND TUESDAY, 

TPAPINEAU@DRYDENTOWNSHIP.COM BEFORE THE LAST MEETING OF THE BOARD OF REVIEW.

Page 2

03/27/2025 

09:39 AM 

2025 BOARD OF REVIEW DECISION 

FROM 

TINA PAPINEAU, ASSESSOR 

DRYDEN TOWNSHIP 

4849 DRYDEN RD 

DRYDEN, M1 48428 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

44-007-360-030-00 

5543 LAUREN LN 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

LOWE JEFFERY R & KATELYNN 

5543 LAUREN LANE 

SIRE 

ee 

T6N R11E DRYDEN FARMS SITE CONDO #2, UNIT 30 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

Thank vou 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 

44-007-360-030-00 

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

Board of Review Comments 

ADJUSTED TO MARKET VALUE PER COMPS 

2025 ORIGINAL ASSESSED VALUE 

© 389,700 

2025 "BOARD OF REVIEW" ASSESSED VALUE 

350,730 

(If the above amounts are the same, no

Page 3

DARD OF

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

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 Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Jeffery

M.I.

Last Name/Company Name

Lowe

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

5543 Lauren Ln.

City or Town

Dryden

State

Michigan

ZIP Code

48428

Telephone Number

586-610-6169

Fax Number

E-mail Address

jefflowe587@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

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.

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

5543 Lauren Ln.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Dryden

Michigan

48428

Taxing Authority (City or Township)

Township Of Dryden (LAPEER)

County 

Lapeer

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

I am appealing both the True Cash Value and the Taxable Value of my property at 5543 Lauren Ln, Dryden, MI 48428 on the basis that the current valuation 

significantly overstates the fair market value of my home.

The 2025 Board of Review reduced the assessed value to $350,730, implying a True Cash Value (market value) of $701,460 — which translates to $310 per sq. ft. 

for my 2,263 sq. ft. home. This is substantially higher than all comparable sales in my area over the past two years, including the most recent from June and July 

2025. I've included a table of eight nearby sales with similar square footage. These homes have sold for $136 to $275 per sq. ft., with most falling in the $221–$255 

range — well below my current assessed cost basis. Additionally, many of these comparables have many features my home lacks, including:

 *Concrete driveways (my home has a crushed limestone drive)

 *Walk-out basements

 *finished basements\

 *Recent upgrades and renovations

My property has had no improvements since purchase in 2021, and its valuation is now higher per square foot than all recently sold homes, including those with 

more desirable features. The most recent comp at 4869 Havens Rd (June 2025) sold for $445,000 at $221 per sq. ft., and another nearby home (3853 N Mill Rd) sold 

for just $319,900 ($136/sq. ft.), showing how inflated my assessment is by comparison. I respectfully request the Tribunal reduce both the True Cash Value and 

Taxable Value of my home to accurately reflect its market value, adjusting for condition and lack of upgrades. Based on the data, a more

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