Record Finder / 25-003240-TT
Michigan
Jeffrey Richardson, Petitioner V Township Of Deerfield, Respondent
- Petitioner
- Jeffrey Richardson
- Respondent
- Township Of Deerfield
Case overview
- Docket number
- 25-003240-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Livingston
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 8 | Consent Judgment | Not recorded | Not recorded | 09/10/2025 | Not recorded | Download |
| 7 | Granted | Not recorded | 6 | 09/10/2025 | Not recorded | Download |
| 6 | A Stipulation has been received. | Not recorded | Not recorded | 09/08/2025 | $0.00 | Download |
| 5 | Answer was received | RESP | Not recorded | 08/27/2025 | Not recorded | Download |
| 4 | Notice of Filing | Not recorded | Not recorded | 09/08/2025 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 08/26/2025 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 08/26/2025 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 06/20/2025 | $225.00 | Download |
Documents
25-003240 Consent Judgment.pdfRead complete document text →
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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 Jeffrey Richardson, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 25-003240 Deerfield Township, Presiding Judge Respondent. Marcus L. Abood ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT CONSENT JUDGMENT The Tribunal has reviewed the Stipulation and finds that it comports with the mandates of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise indicated. IT IS FURTHER ORDERED that the officer charged with maintaining the assessment rolls for the tax years at issue shall correct or cause the assessment rolls to be corrected to reflect the property’s true cash and taxable values as provided in this Consent Judgment within 20 days of the entry of the Consent Judgment.2 IT IS FURTHER ORDERED that the officer charged with collecting or refunding the affected taxes shall collect taxes and any applicable interest or issue a refund as required by the Consent Judgment within 28 days of the entry of the Consent Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a proportionate share of any property tax administration fees paid and of penalty and interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, separately indicate the amount of the taxes, fees, penalties, and interest being refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless otherwise indicated, bear interest from the date of payment to the date of judgment and the judgment shall bear interest to the date of its payment. A sum determined by the Tribunal to have been underpaid shall not bear interest for any time period prior to 28 days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, (ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 1 See MCL 211.27a. 2 See MCL 205.755.
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MTT Docket No. 25-003240 Page 2 of 2 2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 9.47%, and (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%. This Consent Judgment resolves all pending claims in this matter and closes this case. See docket look up for a copy of stipulation and for any possible refund paragraph. By Entered: September 10, 2025 sy PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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25-003240 stip & proof of service.pdfRead complete document text →
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L > Por pl STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Jeffrey Richardson : MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 25-003240 Deerfield Township A Respondent(s) STIPULATION FOR ENTRY OF CONSENT JUDGMENT (VALUATION) 1. The subject property is in Livingston County. 2. Parcel Number: 4703-30-300-003 i (If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form addressing all other parcels at issue.) The values for the property identified above as established by Respondent's Board of Review are: Tax year Assessed Value (AV) | Taxable Value (TV) 2025 274,000 274,000 The values for the property identified above as stipulated by the parties for settlement purposes are: Tax year True Cash Value AV TV 2025 390,098 195,049 195,049 5. If the stipulated TV does not equal the prior year TV multiplied by the applicable inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, omitted property etc.) Transfer of Ownership List any special terms or conditions being proposed by the parties that would affect the execution of a Consent Judgment including, but not limited to, the joint payment of the refund, the waiver of interest, etc. (attach additional page if necessary): 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
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MTT Docket No. 25-003240 Page 2 of 2 NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the appeal (including subsequent tax years on or after April 1 of each year for appeals pending in the Small Claims Division). The parties may agree, however, to withdraw the appeal of specific parcels and/or tax year(s). IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 7. The parties agree to the withdrawal of parcel number: (If more than one parcel is being withdrawn, attach a separate page addressing all other parcels being withdrawn.) 8. The parties agree to the withdrawal of tax year(s) Signature of Petitioner's Authorized Representative or, if none, Petitioner: Printed Name: Jeffrey Richardson Date: XY &-32 ¢” Signature of Respondent's authorized representative: | MA — Printed Name: Tamara A. Mattioli, Deerfield Township Assessor Date: K- 3-95
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doe pg STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR cH RE : MICHIGAN TAX TRIBUNAL Petitioner(s) 4 MTT Docket No.25-003240 Deerfield Townsip : Respondent(s) PROPERTY STIPULATION — MULTIPLE PARCEL FORM1__OF1 (To be attached to a completed Stipulation for Entry of Consent Judgment.) 1. The values for the property identified herein as established by Respondent's Board of Review are: Tax Year | Parcel Number Assessed Value | Taxable Value 2025 4703-03-300-002 44,500 44,500 2. The values for the property identified herein as stipulated by the parties for settlement purposes are: Tax Year | Parcel Number True Cash Value | Assessed Value | Taxable Value 2025 4703-03-300-002 89,000 44,500 44,500 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
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Jeffrey Richardson , MICHIGAN TAX TRIBUNAL Petitioner(s) Vi MTT Docket No.25-003240 Deerfield Township Respondent(s) PROOF OF SERVICE MaryHudson states that on al -3- 2 :% he/she [Name of person serving/mailing petition] [date of service] served a copy of the Stipulation Forms relative to the above-captioned matter upon: [Provide name and address of the party/people being served] Jeffrey Richardson 4470 Cohoctah Rd Ta — Persm i 48 Linde, MI 451 Ir TO wnshy? Minny, Midion [Signature pf person who is serving/mailing copy] Mary Hudson [Print/type name of person serving/mailing copy] 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
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25-003240 stip & proof of service.pdfRead complete document text →
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L > Por pl STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Jeffrey Richardson : MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 25-003240 Deerfield Township A Respondent(s) STIPULATION FOR ENTRY OF CONSENT JUDGMENT (VALUATION) 1. The subject property is in Livingston County. 2. Parcel Number: 4703-30-300-003 i (If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form addressing all other parcels at issue.) The values for the property identified above as established by Respondent's Board of Review are: Tax year Assessed Value (AV) | Taxable Value (TV) 2025 274,000 274,000 The values for the property identified above as stipulated by the parties for settlement purposes are: Tax year True Cash Value AV TV 2025 390,098 195,049 195,049 5. If the stipulated TV does not equal the prior year TV multiplied by the applicable inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, omitted property etc.) Transfer of Ownership List any special terms or conditions being proposed by the parties that would affect the execution of a Consent Judgment including, but not limited to, the joint payment of the refund, the waiver of interest, etc. (attach additional page if necessary): 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
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MTT Docket No. 25-003240 Page 2 of 2 NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the appeal (including subsequent tax years on or after April 1 of each year for appeals pending in the Small Claims Division). The parties may agree, however, to withdraw the appeal of specific parcels and/or tax year(s). IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 7. The parties agree to the withdrawal of parcel number: (If more than one parcel is being withdrawn, attach a separate page addressing all other parcels being withdrawn.) 8. The parties agree to the withdrawal of tax year(s) Signature of Petitioner's Authorized Representative or, if none, Petitioner: Printed Name: Jeffrey Richardson Date: XY &-32 ¢” Signature of Respondent's authorized representative: | MA — Printed Name: Tamara A. Mattioli, Deerfield Township Assessor Date: K- 3-95
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doe pg STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR cH RE : MICHIGAN TAX TRIBUNAL Petitioner(s) 4 MTT Docket No.25-003240 Deerfield Townsip : Respondent(s) PROPERTY STIPULATION — MULTIPLE PARCEL FORM1__OF1 (To be attached to a completed Stipulation for Entry of Consent Judgment.) 1. The values for the property identified herein as established by Respondent's Board of Review are: Tax Year | Parcel Number Assessed Value | Taxable Value 2025 4703-03-300-002 44,500 44,500 2. The values for the property identified herein as stipulated by the parties for settlement purposes are: Tax Year | Parcel Number True Cash Value | Assessed Value | Taxable Value 2025 4703-03-300-002 89,000 44,500 44,500 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
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Jeffrey Richardson , MICHIGAN TAX TRIBUNAL Petitioner(s) Vi MTT Docket No.25-003240 Deerfield Township Respondent(s) PROOF OF SERVICE MaryHudson states that on al -3- 2 :% he/she [Name of person serving/mailing petition] [date of service] served a copy of the Stipulation Forms relative to the above-captioned matter upon: [Provide name and address of the party/people being served] Jeffrey Richardson 4470 Cohoctah Rd Ta — Persm i 48 Linde, MI 451 Ir TO wnshy? Minny, Midion [Signature pf person who is serving/mailing copy] Mary Hudson [Print/type name of person serving/mailing copy] 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
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25-003240 Answer.pdfRead complete document text →
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AA yo AER STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MTT DOCKET NO. 25-003240 Section 1: Respondent’s Contact Information First Name M.1. Last Name Tamara A Mattioli Mailing Address (No., Street, P.O. Box or Rural Route) 4492 Center Rd. City or Town State ZIP Code Linden MI 148451 Telephone my 1 7-546-8760 Email Address (do not enter unless you want MTT to send all correspondence via email) assessor@deerfieldtwp.org Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name M.1 Last Name Tamara A Mattioli Firm Name (if an; . . "Deerfield Township Mailing Address (No., Street, P.O. Box or Rural Route) 4492 Center Rd. City or Town State ZIP Code Linden M eee Telephone Number 5 1 7-546-8760 Email Address (do not enter unless you want MTT to send all correspondence via email) assessor@deerfieldtwp.org Section 3: Subject Property Information Does the subject property have a Principal Residence Exemption of 50% or more? Yes [J No Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another. Yes [J No [J] Not Applicable
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain Your Answer to this Appeal The true cash value (TCV) reflected on the assessment roll was established based on arm's length sales that occurred between 04-01-22 thru 03-31-24. Additional market evidence may be submitted in the future to support the TCV as of 12-31-24. 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 O No If yes, check which BOR Petitioner attended: March Od July O December If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? O Yes Od No *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? O Yes O No 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? O Yes O No If yes, explain Is Petitioner appealing from a State Tax Commission Order? Od Yes No 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
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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? O Yes O No If Yes, check which BOR Petitioner attended: [] March [J July [J 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 ata BOR? [| Yes [J No If Yes, check which BOR Petitioner attended: O March Od July O 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 (check 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: 4703-03-300-003 Classification of Property: Real Personal (check one) a Agricultural Commercial Industrial Reser! Timber-Cutover Developmental Utility (check one) % Current Assessed Value (also known as State Equalized Value) as established by the BOR: 274,000 Current Taxable Value as established by the BOR: 274,000 What do you believe is the fair market value (also known as True Cash Value)? 548,000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 274,000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Signature ‘required Respondent or a Representative’s Signature: Isl & AM 2 ~— ~— NA 4 A
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jC STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PAPER FILING INSTRUCTIONS FOR ANSWER TO PROPERTY VALUATION/EXEMPTION/CLASSIFICATION APPEAL Follow these instructions for filing a small claims answer. For any questions that are not answered in these instructions, see the Tribunal's website at www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. Mail the completed form to: Michigan Tax Tribunal 611 W. Ottawa St., Lansing, MI 48933 U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909 Other Carriers (UPS, FedEx, DHL): 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906 Section 1: Respondent’s Contact Information: If the respondent is a unit of government, the “Respondent” is not the assessor, the Respondent is the unit of government filing the answer to the petition (i.e. city or township). If the Respondent is not a unit of government, the Respondent is the party or parties (i.e., owners, taxpayers) filing the answer to the petition. Provide the name, address and daytime phone number for the respondent. If there is more than one Respondent, use an additional sheet of paper to provide the name, address and daytime phone number for each Respondent. Section 2: Respondent's
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SC-Notice_of_Filing_of_Answer.2025-09-08_11-05-00.0000.pdfRead complete document text →
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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 Jeffrey Richardson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003240 Township Of Deerfield, 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.
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MTT Docket No. 25-003240 Page 2 of 7 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 8, 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
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Jeffrey Richardson 4470 Cohoctah Rd Linden , MI 48451
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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 Jeffrey Richardson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003240 Township Of Deerfield, 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
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MTT
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STATE
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Richardson.pdfRead complete document text →
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RECEIVED JUN 2 6 2025 Trantnfo:4606 26028114-1 06/23/25 10: RENEE RICHARDSON MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL 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) 279, 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 First Name M.I. Last Name/Company Name Jeffrey Richardson Mailing Address (No., Street, P.O. Box or Rural Route) 4470 Cohoctah Rd City or Town State ZIP Code Linden Mi 48451 Telephone Number (51 7) 404-3598 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I 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 correspondence via email) Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcelsareyou | [4 vest [J No* appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels. **If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property's address] 5070 Cohoctah Rd, Linden, MI 48451 & Property ID 4703-03-300-002
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Issues Being Appealed (check ait that appiy) True Cash and Taxable Value O Poverty Exemption [J Taxabte Value Only (calculation) [J Disabled Veterans Exemption [| Uncapping of Taxable Value [J Eligible Manufacturing Personal Property (ESA) [Hl] Exemption from Taxation (other than the denial of a [1 Classification Principal Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal I'm getting taxed higher than what the appraisal came back at and what | paid for it on both parcels. There is no water access for parcel # 4703-03-300-002. Both parcels were purchased together. Section 6: Jurisdictional Issues Year(s) you are appealing: 2025 Did you protest the assessment at a Board of Review (BOR)? [7] Yes [i] No If Yes, check which BOR you attended AND attach the BOR decision: March a July O December If No, check the applicable reason(s); 0 Not required to attend [Wm] Assessment Change Notice was not received by Petitioner J Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) [ml] Appealing within 35 days of State Tax Commission Order
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U3/14/2ULD
LLIED
FI
Michigan Department of Treasury
618 (Rev. 11-12)
L.-4035
Retitipn to Board of Review
This form is issued under the authority of P.A. 206 of 1893, as amended.
Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal or
the State Tax Commission unless you first protest to the Board of Review
TO BE COMPLETED BY OWNER OR OWNER'S AGENT
Petitioner's Name (If Other than Owner. Please Prini or Type}
Owner's Name (Please Print or Type)
RICHARDSON JEFFREY & RENEE
County
Township or City
DEERFIELD TOWNSHIP
LIVINGSTON
The undersigned protests the assessed value and/or the tentative taxable vatue andlor the
the following described property:
Property (dentified (Parcet code required. Property address & legal description optional)
©
4703-03-300-003
SEC. 3 TaN, RSE, COMAT SW COR SEC 3; TH NB7°03'44"E 363.00 FT; TH NO3*04'63" W 244.55 FT TO POB;
THNO3°04'53" W 732.24; TH $84°53'29" E 266.31 FT; TH $82°42'40" E 715.43 FT: TH S03°11'44" E 812.50 FT;
TH 587°03'44" W 705.63 FT; NO5°26'569" W 100.02 FT; TH N85°33'33" W 206.16 FT; $82°4 1°33" W 77.94 FT; TH
N38°17°04" W 31.15
TO POB 18.87 AC
property classification and/or the qualified agricultural property exemption of
5070 COHOCTAH RD
3 Classification
O Qualifed Agricultural
OO Tentative Taxable Value
Property Exemption
Protested ltem
[1 Assessed Value
1.
PROTEST OF ASSESSMENT
(Complete this section for a protest of assessed value and/or tentative taxable value)
Year
274,000
2025
Tentative Taxable Value
Assessed Amount
Owner's Estimated True Cash Value
274,000
PROTEST OF CLASSIFICATION
2,
(Complete this section for a request to change Ihe classification. The Board of Review must make their decision regarding classification in accordance
with section 211.34¢ of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on
that property's status as a homeowner's principal residence or qualified agricultural property.)
Classification of property on {his year's assessment roll:
401
Classification should be: (Please check one of the following)
[J
Agricultura
O
Industrial
[Timber Cutover
[utility (Personal Property Only)
[7
commercial
OO Residential
Cbevelopmental
3.
PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY
(If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operaling tax for qualified agricultural property,
the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE
EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCEPage 4
Mic
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SC_Notice_of_Docket_Number.2025-08-26_10-09-03.0000.pdfRead complete document text →
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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 Jeffrey Richardson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003240 Township Of Deerfield, 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: August 26, 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
Jeffrey Richardson 4470 Cohoctah Rd Linden , MI 48451
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 Jeffrey Richardson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003240 Township Of Deerfield, 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: August 26, 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.
Richardson.pdfRead complete document text →
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RECEIVED JUN 2 6 2025 Trantnfo:4606 26028114-1 06/23/25 10: RENEE RICHARDSON MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL 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) 279, 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 First Name M.I. Last Name/Company Name Jeffrey Richardson Mailing Address (No., Street, P.O. Box or Rural Route) 4470 Cohoctah Rd City or Town State ZIP Code Linden Mi 48451 Telephone Number (51 7) 404-3598 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I 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 correspondence via email) Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcelsareyou | [4 vest [J No* appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels. **If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property's address] 5070 Cohoctah Rd, Linden, MI 48451 & Property ID 4703-03-300-002
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Issues Being Appealed (check ait that appiy) True Cash and Taxable Value O Poverty Exemption [J Taxabte Value Only (calculation) [J Disabled Veterans Exemption [| Uncapping of Taxable Value [J Eligible Manufacturing Personal Property (ESA) [Hl] Exemption from Taxation (other than the denial of a [1 Classification Principal Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal I'm getting taxed higher than what the appraisal came back at and what | paid for it on both parcels. There is no water access for parcel # 4703-03-300-002. Both parcels were purchased together. Section 6: Jurisdictional Issues Year(s) you are appealing: 2025 Did you protest the assessment at a Board of Review (BOR)? [7] Yes [i] No If Yes, check which BOR you attended AND attach the BOR decision: March a July O December If No, check the applicable reason(s); 0 Not required to attend [Wm] Assessment Change Notice was not received by Petitioner J Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) [ml] Appealing within 35 days of State Tax Commission Order
Page 3
U3/14/2ULD
LLIED
FI
Michigan Department of Treasury
618 (Rev. 11-12)
L.-4035
Retitipn to Board of Review
This form is issued under the authority of P.A. 206 of 1893, as amended.
Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal or
the State Tax Commission unless you first protest to the Board of Review
TO BE COMPLETED BY OWNER OR OWNER'S AGENT
Petitioner's Name (If Other than Owner. Please Prini or Type}
Owner's Name (Please Print or Type)
RICHARDSON JEFFREY & RENEE
County
Township or City
DEERFIELD TOWNSHIP
LIVINGSTON
The undersigned protests the assessed value and/or the tentative taxable vatue andlor the
the following described property:
Property (dentified (Parcet code required. Property address & legal description optional)
©
4703-03-300-003
SEC. 3 TaN, RSE, COMAT SW COR SEC 3; TH NB7°03'44"E 363.00 FT; TH NO3*04'63" W 244.55 FT TO POB;
THNO3°04'53" W 732.24; TH $84°53'29" E 266.31 FT; TH $82°42'40" E 715.43 FT: TH S03°11'44" E 812.50 FT;
TH 587°03'44" W 705.63 FT; NO5°26'569" W 100.02 FT; TH N85°33'33" W 206.16 FT; $82°4 1°33" W 77.94 FT; TH
N38°17°04" W 31.15
TO POB 18.87 AC
property classification and/or the qualified agricultural property exemption of
5070 COHOCTAH RD
3 Classification
O Qualifed Agricultural
OO Tentative Taxable Value
Property Exemption
Protested ltem
[1 Assessed Value
1.
PROTEST OF ASSESSMENT
(Complete this section for a protest of assessed value and/or tentative taxable value)
Year
274,000
2025
Tentative Taxable Value
Assessed Amount
Owner's Estimated True Cash Value
274,000
PROTEST OF CLASSIFICATION
2,
(Complete this section for a request to change Ihe classification. The Board of Review must make their decision regarding classification in accordance
with section 211.34¢ of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on
that property's status as a homeowner's principal residence or qualified agricultural property.)
Classification of property on {his year's assessment roll:
401
Classification should be: (Please check one of the following)
[J
Agricultura
O
Industrial
[Timber Cutover
[utility (Personal Property Only)
[7
commercial
OO Residential
Cbevelopmental
3.
PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY
(If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operaling tax for qualified agricultural property,
the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE
EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCEPage 4
Mic
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.