Jennifer R Doyle, Petitioner V Township Of Beaverton, 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

Jennifer R Doyle, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-003860

Township Of Beaverton,

Respondent.

ORDER OF DISMISSAL

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

The issue in this case is already pending in another case and, as such, this appeal is 

duplicative and shall be dismissed. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If

Page 2

MTT Docket No. 25-003860

Page 2 of 6

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: December 16, 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

Jennifer R Doyle, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT

Page 4

MTT

Page 5

S

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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

JENNIFER

M.I.

R

Last Name/Company Name

DOYLE

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

3334 MCCULLOCH RD

City or Town

BEAVERTON

State

Michigan

ZIP Code

48612

Telephone Number

989-329-3830

Fax Number

989-345-3352

E-mail Address

JENNIFERDOYLE727@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]

3334 MCCULLOCH RD

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

BEAVERTON

Michigan

48612

Taxing Authority (City or Township)

Township Of Beaverton (GLADWIN)

County 

Gladwin

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

Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

 I am requesting equitable relief for qualified errors on my 2022 residential property taxes under MCL 211.53b (6) (a,b,e), and per MCL 211.27a(4) the July or 

December board of review may adjust the taxable value of property under this subsection for the current year and for the 3 immediately preceding calendar years.

Additions of $22,600 to my TV appeared on the 2022 Valuation Report (Exhibit 4). There were no additions to my property that year and the property was capped at 

that point. Proposal A implicitly requires that the Consumer Price Index shall not exceed 5% in any one year, and the taxable value shall not exceed the state 

equalized value. My tax rate should have only changed by the CPI that year which was 3.3%. My TV went from 21,534 to 44,844 in a capped year (Exhibit 5). 

The assessor has admitted she has no explanation for the $22,600 addition and has said additions should have been zero but has not corrected the error (Exhibit 6 

ab). I ask the Tribunal to approve this correction for this qualified error, as it applies to MCL 211.53b (6) a,d, e, and provide an order for overpayment 

reimbursement.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2022

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

If Yes, check which BOR you attended AND upload the BOR decision: December

If No, check the applicable

Page 3

S

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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

Jennifer R Doyle,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003860

Township Of Beaverton,

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: December 15, 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

Jennifer R Doyle,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003860

Township Of Beaverton,

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: December 15, 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

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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR 

 

 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

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 

Paul J Spencer, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MOAHR Docket No. 22-003358 

 

Butman Township, 

 

Case Type: Uncapping 

Respondent. 

 

 

 

PROPOSED OPINION AND JUDGMENT 

 

Personnel Presiding: 

 

 

Erissa J Glekler, Administrative Law Judge 

Location of Hearing: 

 

 

Telephonic 

Hearing Held on: 

 

 

 

May 4, 2023 

Appearances on Behalf of Petitioner: 

Jeffrey Bruss 

Appearances on Behalf of Respondent: Jamie Houserman 

 

PROPOSED JUDGMENT 

 

The subject property’s taxable value (TV) was not properly adjusted under MCL 

211.27a. 

 

The subject property’s TV for the tax year at issue shall be as follows: 

 

 

Parcel Number: 060-160-000-024-00 

Year

TV 

2022 

$1,866

2023 

$1,959

 

PROCEDURAL HISTORY 

 

Petitioner filed a Petition with the Tribunal on December 27, 2022, and Respondent filed 

an Answer on February 8, 2023. 

 

The amount of the TV in dispute, as set forth in the pleadings, for all tax years at issue 

is within the jurisdictional limits of the Small Claims Division.1 Further, the property’s TV 

for subsequent tax years is included in this proceeding.2 

 

 

 

1 See MCL 205.762(1). 

2 See MCL 205.737(5)(b).

Page 2

MOAHR Docket No. 22-003358 

Page 2 of 7 

 

 

ISSUES AND APPLICABLE LAW 

 

The issue in this matter is whether Petitioner has proven by a preponderance of the 

evidence that the subject property’s TV was improperly uncapped under MCL 211.27a. 

Under the General Property Tax Act, property taxes are based on the property’s TV for 

the tax year at issue. 

MCL 211.27a provides that a property’s TV is the lesser of the property’s state 

equalized or capped TV, and a property’s capped TV is, absent a transfer of ownership, 

determined mathematically by taking into consideration the prior tax year’s TV, physical 

losses to the property, the lesser of the rate of inflation or 5%, and physical additions to 

the property, including omitted property (i.e., property not previously assessed). 

MCL 211.27a(6) defines “transfer of ownership” as “the conveyance of title to or a 

present interest in property, including the beneficial use of the property, the value of 

which is substantially equal to the value of the fee interest.”3 It includes “a conveyance 

by distribution under a will or by intestate succession,” unless “the distributee is the 

decedent's or the decedent's spouse's mother, father, brother, sister, son, daughter, 

adopted son, adopted daughter, grandson, or granddaughter and the residential real 

property is not used for any commercial purpose following the conveyance.4 

SUMMARY OF EVIDENCE 

 

A. Petitioner’s Evidence 

 

Petitioner’s contentions of TV: 

 

Parcel Number: 060-160-000-024-00 

Year

TV 

2022 

$1,867

2023*

*Petitioner did not provide specific contentions of value for 2023 

 

Petitioner offered the following exhibits: 

 

1. Evidence, filed on December 27, 2022 

a. Explanation of appeal 

b. Letter to BOR dated November 23, 2022 

c. Deed of Personal Representative 

d.

Page 3

M

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Page 1

Beaverton Township 

December Board of Review 

Tuesday, December 9th, 8AM 

4496 Dale Road, Beaverton, MI 48612 

 

Chairmen Domako called the meeting to order at 7:57AM with the pledge of allegiance. 

Members present: Frank Domako, Charles Varner, Joe Sprague as secretary. Members absent: Madalyn 

Hubble. 

Public comment: Opened at 8:00AM and closed at 8:04AM. Resident Jennifer Doyle appeared to discuss 

the 3 petitions that she had sent via email previously. 

Chairmen Domako adjourned the meeting at 8:05AM

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Page 1

Beaverton Township BOR protest

House/property taxes

 <jethall@michigantownshiplaw.com>

Mon, Dec 8, 4:09 PM (3 days ago)

to me, Jamie, Joe, FRANK

Joshua Thall

Good evening, Ms. Doyle,

Our office represents Beaverton Township. I understand that you have submitted information requesting to be heard for an appeal before the December Board of

Review. As has been communicated to you previously by the Township Assessor, a qualified error has not been presented and, as such, the December Board of

Review does not have jurisdiction to review the appeal that you submitted. You may attend the December Board of Review, if you wish to provide public comment;

however, your appeal will not be heard by the Board of Review. If you feel this is in error, you should consult legal counsel to determine your options moving

forward.

Respectfully,

Josh Thall

Associate Attorney

Bauckham, Thall, Seeber, Kaufman & Koches

470 W. Centre Ave, Suite A

Portage, MI 49024

269-382-4500 ext. 107

269-382-2040

jethall@michigantownshiplaw.com

 <jenniferdoyle727@gmail.com>

Mon, Dec 8, 5:45 PM (3 days ago)

to Joshua, Jamie, Joe, FRANK

Jennifer Doyle

Please cite the law that says I cannot appeal. I can cite the law that says I can mcl 211.53b. The DBOR can address the taxpayers petition and offer an answer either

approving or denying the appeal in writing. Then I can move forward with MTT. I'm not sure how measurement errors and assessor admitted unfounded additions could

be anything but qualified errors, please explain what you would call them. Also, could I please have your credentials in property tax law. Also please tell me what authority

you have to tell a taxpayer they cannot appeal to the DBOR. The bor is there for checks and balances of the assessors work, not to simply sign whatever she puts in front

of them.

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Page 1

Jennifer Doyle <jenniferdoyle727@gmail.com>

(no subject)

6 messages

Jennifer Doyle <jenniferdoyle727@gmail.com>

Wed, Nov 12, 2025 at 4:02 PM

To: Joe Sprague <BeavertonSupervisor@outlook.com>

Hello Joe,

I will be attending the December BOR. How do we ensure that my petitions will be approved or denied. The MTT will not

hear my case without the approval or denial. Otherwise I have to file an appeal with the Court of Appeals. Could we

please just approve or deny my petitions at the DBOR. 

Thanks,

Jennifer

Joe Sprague <BeavertonSupervisor@outlook.com>

Wed, Nov 12, 2025 at 6:38 PM

To: Jennifer Doyle <jenniferdoyle727@gmail.com>

Hi Jennifer,

I have already started to look at our options.  I would like to get this resolved as well.  As soon as I know more I’ll be in

touch.  Thanks.

Sent from my iPhone

> On Nov 12, 2025, at 4:02 PM, Jennifer Doyle <jenniferdoyle727@gmail.com> wrote:

>

> 

[Quoted text hidden]

Jennifer Doyle <jenniferdoyle727@gmail.com>

Wed, Nov 12, 2025 at 6:46 PM

To: Joe Sprague <BeavertonSupervisor@outlook.com>

Thank you Joe, 

My lawyer advised me today to submit my 3 separate petitions to the Township and the assessor as soon as possible so I

can be added to the agenda for the DBOR.  I am almost done with these, I should be done tomorrow, and will send them

to you and Jamie. 

[Quoted text hidden]

Jennifer Doyle <jenniferdoyle727@gmail.com>

Mon, Nov 17, 2025 at 4:57 PM

To: Joe Sprague <BeavertonSupervisor@outlook.com>

Hello Joe,

Did you receive the 3 emails with the attachments I sent last week?

Thanks,

Jennifer

[Quoted text hidden]

Joe Sprague <BeavertonSupervisor@outlook.com>

Mon, Nov 17, 2025 at 5:25 PM

To: Jennifer Doyle <jenniferdoyle727@gmail.com>

Hi Jennifer,

Yes your email came through.  

Thank you. 

Sent from my iPhone

[Quoted text hidden]

Page 2

Jennifer Doyle <jenniferdoyle727@gmail.com>

Mon, Nov 17, 2025 at 5:26 PM

To: Joe Sprague <BeavertonSupervisor@outlook.com>

Great thank you. I was having some trouble with my email, just wanted to make sure.

[Quoted text hidden]

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Page 1

Jennifer Doyle <jenniferdoyle727@gmail.com>

RE: 2025 December BOR Petitions

1 message

Beaverton Township Assessor <beavertonassessor@yahoo.com>

Thu, Nov 20, 2025 at 1:44 PM

To: Jennifer Doyle <jenniferdoyle727@gmail.com>, Joe Sprague <BeavertonSupervisor@outlook.com>, Kelly Avila

<beavertontownshipclerk@gmail.com>, "FRANK D." <frankldomako@gmail.com>

Received.  

Sincerely, 

Jamie

Jamie Houserman,  MMAO 

Beaverton Township Assessor 

-------- Original message --------

From: Jennifer Doyle <jenniferdoyle727@gmail.com>

Date: 11/13/25 9:43 AM (GMT-05:00)

To: Jamie Houserman <beavertonassessor@yahoo.com>, Joe Sprague <BeavertonSupervisor@outlook.com>, Kelly

Avila <beavertontownshipclerk@gmail.com>, "FRANK D." <frankldomako@gmail.com>

Subject: 2025 December BOR Petitions

Here are my petitions for consideration of the Beaverton Township DBOR. I would like them added to the agenda for the

DBOR. 

Referenced exhibits in 2 separate emails to follow.  

Thank you,

Jennifer Doyle

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Page 1

x 

@& 

XX @ 

Jennifer Doyle <jenniferdoyle727@gmail. 

Thanks, 

Jennifer 

Jennifer Doyle <jenniferdoyle727@gmail.com> 

to Jamie 

Thank you. 

"Apr, 2024,10:52AM tle © 

Mr. Mickler has said my propefty has been assessed up to current. 

| would like you to provide prog 

law you could easily correct ug 

Beaverton Township Assessor 

to tmmickler, me 

Good afternoon Jennifer, 

As previously stated, 

| agree it| 

thus why 

| need an answer to 

f of a $22,600 addition that appeared in 2022, out of thin air, with no ae 

— or correct the veo oriclerical error. Which by 

to the immediate 3 preceding years. 

Apr 7,2024, 1:27PM 

is correctable, 

| agree it has no explanation beyond what was already provided, and am in process of requesting a correction, 

lhe question from this morning. Please provide. 

7 

| do not agree that it will be simple and, as explained, do not agree that that an Assessor or Township Supervisor has authority to make aneeded correction of a 

prior year. 

003-400-004-00 1/54 petition 

Jamie Houserman <beaverto) 

to treas-154petitions@michigan 

Good afternoon Davi 

Attached please find 

advise. Also, please 

H 

value is currently per] 

22,600 and should h3 

House/property taxes 

hassessor@yahoo.com> 

be Wed, May 15, 2024, 3:05PM 

gov, me = 

’ 

a 154 petition and supporting documents. If there are missing or inaccurate items please 

e aware of two seperate matters involving this parcel: (1) The 2023 uncapping of taxable 

ding an MTT hearing. 

(2) The 2022 taxable value additions were inaccuratly stated at 

ve been zero. Please advise IT This can be addressed when doing the 154 corrections for 

2024, 2023, and 20 

Jennifer, page 2 of the petition is for you to complete. 

If you disagree with any part of this, please ‘reply all" and 

we will try to get tha 

Jennifer Doyle <jenniferdoyld 

to Jamie, treas-154petitions@ny 

Hello Jamie, Yes, there are a| 

corrected prior to the final submission. 

1727@gmail.com> 

ichigan.gov 

Wed, May 15, 2024, 6:50 PM 

few things that need correcting. 

| will comb over all of this and get you a list by the end of the week. Thank you. 

Ls Thu, May 16, 2024, 2:55PM

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Page 1

Jennifer Doyle <jenniferdoyle727@gmail 

to Beaverton = 

Hello Jamie, 

These are the NTA's 

| mentioned on the 

ownership which is almost 50% instead 

$66,300 and on line 5 it says there WA! 

xb 

.com> 

ls Mar 21,2024, 1:56 PM 

phone. The 2022 taxable value jumped from $21,534 to 44,844 and line 5 says there WAS NOT a transfer of 

of the 3% inflation rate for that year 

. Then the next year, 2023 taxable value had another large jump from $44,844 to 

S a transfer. You said you would take a look at that when you get back from vacation, 

so 

| can submit my petition 

regarding the uncapping to the MTT with the most accurate info. 

Hope you had a great vacation. 

Thanks, 

Jennifer Doyle 

to Jamie [5 

Was the property reassessed 

Jamie Houserman <beavert 

10 me 

Hi Jennifer, 

Looks like there were 

2024, as such, 

if the 

Jennifer Doyle <jenniferdoyl 

to Jamie 

Thank you, 

| see the things 

My question is, specifically, 

still went from 23,900 to 49,6 

Jennifer Doyle <jenniferdoylq {727 @gmail.com> 

Apr 2,2024, 1:10PM 

in 2022 and something was on the property that was not assessed in 2021 or before? If so, what was omitted? 

nassessor@yahoo.com> 

wo. Apr3,2024, 3:00PM 

RY.) 

J 

many errors, likely far prior to 2021. 

I attached the changes. 

The value appeal is oR 

re are still errors, please let me know so I can get them corrected for 2025. 

&2 

NN 

a 

B727@gmail.com> 

Apr 3,2024, 3:34PM 

ou circled, and 

| see they are different, but 

| dont know what those codes mean. 

hat caused the $22,600 addition to the 2022 report? The property was still capped in 2022, according to this, but the assessmerit 

00. What exactly caused that? et 

Beaverton Township Asses 

tome 

I'm not sure, there are no sp 

$SOr <beavertonassessor@yahoo.com> 

Apr 3,2024, 4:02PM 

cific notes in the file. 

—— 

Again, if there are any remai 

Jennifer Doyle <jenniferdoyle727@gmail. 

to Beaverton |, 

In addition to the taxable value being inc 

value of my property increased $22,600 

omitted, as you said previously, wouldn" 

of the uncapping law is correct, and at thy 

In summary, 

it looks like a $22,600 additif 

overpaid? If a mistake was made, 

| just 

Beaverton Township Asse! 

tome [, 

Agree. 

—— 

ing current errors, please let me know. 

om> 

Wed, Apr 3,2024, 6:10 PM 

rrectly uncapped in 2023, based on MCL 211.27a 7 (t,u,v), which 

| am appealing with MTT, there is no explanation why the taxable 

in 2022 while it was still capped, instead of just increasing 3% as that was the inflation rate that year? If things were previously 

you have turned in L4154 form? Additionally, I'm pretty sure this mistake in 2022 does affect the current year if my understanding 

e very least, it means we were overcharged that year. 

on appeared out of thin air with no explanation. Who do 

| contact, if not you, to explain the addition and issue a refund for what we 

ant it corrected. 

¥ 

§sOr <beavertonassessor@yahoo.com> 

Wed, Apr 3,2024, 7:35PM

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Page 1

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Cla 

is sued under the authority 

of PA 206 bf 1883 

Sec 

211 

24 «¢) and Sec 

211 

a 

ho 

This is 

2 modal assessment notice to be used by the local assessor 

r 

M BEAVERTON TOWNSH|P 

PARCEL IDENTIFICATION 

BEAVERTONASSESSQ 

71 REILLY RD 

HOUGHTON LAKE MI 4 

R@YAHOO COM 

PARCEL CODE NUMBER 

26-010-003-400-004-00 

PROPERTY ADDRESS: 

3334 N MCCULLOCH RD © 

BEAVERTON, MI 48612 

ADDRESS OF OWNER OR Pj 

DOYLE JENNIFER R & JOH 

3334 N MCCULLOCH RD 

BEAVERTON Mi 48612 

RSON NAMED ON ASSESSMENT ROLL 

PRINCIPAL R 

EME 

=u— 

ESIDENCE EXEMPTION 

% Exempt As "Homeowners Principal Residence": 

- 

100.00% 

| 

% Exempt As "Qualified Agricultural Property": 

V 

00% 

| 

% Exempt As "MET Industrial Personal": 

.00% 

% Exempt As “MBT Commercial Personal”: 

A 

00% 

| 

Exempt As "Qualified Forgst Property”: 

[Yes 

[X 

No 

Exempt As "Development Property”; 

[1 Yes 

| 

[X] No 

i. ACCORDING TO MCL 211.34c 

| HIS PROPERTY IS CLASSIFIED AS: 

401 

(RESIDENTIAL- -IMPROVED) 

1 

[PRIOR YEAR'S CLASSIFICATION: 401 

(RESIDENTIAL-IMPROVED) 

ange in taxable value will incregse/decrease your tax bill for this 

PRIOR AMOUNT 

CURRENT TENTATIVE 

HANGE FROM 

| 

by approximately 

$59 

YEAR: 

2021 

AMOUNT YEAR: 

2025 

| 

+ 

pin (EARL 

TE 

TAXABLE VALUE (Current amunt is tentative) 

21.534 

sips 

23310] 

ASSESSED VALUE: 

23,900 

49,600 

; 

25,700 

NTATIVE EQUALIZATION AACTOR: 

1.000 

int 

i 

TE EQUALIZED VALUE (4 urrent amount is tentative) 

25,700 

4 

i) 

There WAS/WAS NOT a transf| pr of owner: hip on this property in 2021 asrer 

WAS NOT 

The 2022 

Inflation Rate Multiplie| 

Legal Description: 

SE 

POB 

Wiarch Board of Review Appeal 

| 

© made 10 the 8 

0 he Board of Review," Form 618 

{ 

MISSION’ 

Website at www 

fn 

Fis: 1. 033 

TE 

oF SE 1/4-COM 59RDS S OF re 

CORTHW 231FT TH 8 160FT THE 231FT TH N 180FT TO 

pformation: 

ty Classilication, 

or the Transfer of Ownership 

may be appealed by filin: 

3 

of Review Petition Form. A Petition Form may be obtained directly fron 

e "Property Taxes" box, select "Forms and Instructions,” then click on "Board 

[BOARD OF REVIEW WILL MEET AT BEAVERTON TOWNSHIP HALL, CORNER OF DALE RD & TOWNHALL RD, TUESDAY MARCH 15 FROM 9:00A% TO 3:00PM AND 

WEDNESDAY MARCH 16 FROM 3:00PM T| 

EEAVERTONASSESSOR@YAHOO.COM. 

| 

—— 

EEE 

{ MOST QUESTIONS/CONCERNS CAN BE 

D 9:00PM. TO APPEAL BY MAIL: 5671 REILLY RD, HOUGHTON LAKE, Mi 48629, OR EMAIL: 

PPEALS MUST BE RECEIVED BY MARCH 16, 2022 BEFORE 7:00PM TO BE CONSIDERED. 

ADDRESSED ANYTIME. PLEASE EMAIL: BEAVERTONASSESSORQYAHOO! COM OR CALL (989)205- -0559 

NOTICE: BY LAW YOUR ASSESSING OFF] CE WILL EXTERIOR SITE INSPECT 20% OF PROPERTIES EACH YEAR 

NOT LESS THAN 14 DAYS before the meetin, 

y taxes were calculated on the Taxal 

be a Michigan Tax Tribunal form 

ng a protest at the Board of Review 1s ne 

ommissicn Properties classifizd 

y filing a petition by May 31 

Comme 

by filing of a peution by May 3 

excep! as otherwise provided by MCL 211.9m, 

Tribunal forms are available at www michigan 

12 PRE. 

complete the "Principal Resid 

1 owner to 

receive a PRE on the curre 

@ 

1 and on 

or 

before November 

1 alios 

iat of an exemption from the local schol 

operating tax for a 

"homeowner's ff 

of the Zoara of Review. the assessment notice shall be mailed to

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Page 1

Yalunarion 

Repo. 

DOYLE 

JENNIFEF 

R 

.& 

JOHNATHAN 

3334 

N MCCULLOCH 

EO 

BERVERTON, 

MI 

48612 

TH 

W 

231FT 

TH 

§ 

150F 

Estimates 

fo 

Frontage 

Land | Te 

Value 

6,120" 

El 

= 

6,120 

dit ions/Adjustments 

ature 

Bath 

» Adjustment 

710 

nable<-

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

ys 

Sg Gmail 

Jennifer Doyle sjenniferdoyle727@gmail.com> 

Special meeting 

8 messages 

Joe Sprague <BeavertonSupervisor@outlook.com> 

To: Jennifer Doyle <jenniferdoyle727@gmail.com> 

Jennifer, 

Mon, Aug 4, 2025 at 4:38 PM 

| have received notification, and confirmed with our attorney, that we are unable to have a special meeting as previously 

discussed. This is frustrating as 

| thought we had a plan forward. 

| have included the verbi age from the state below: 

As found in MCL 211.53b, the July Board of Review shall meet on the Tuesday following the third Monday in 

. 

July. An alternative date may be held during the week of the third Monday in July 

if an adopted resolution is 

in place. 

There is nothing in statute that allows the July Board of Review to be held at a la 

adjustments discovered after the close of the July Board of Review should be co 

Board of Review. 

Per our attorney we have limited options with those being A) you appeal to the tribunal or B 

Please let me know if you have any questions. 

Thank you, 

Sent from my iPhone 

er date. Any needed 

hsidered at the December 

) wait until December. 

Jennifer Doyle <jenniferdoyle727@gmail.com> 

To: John Doyle <jdoyleknives@gmail.com> 

[Quoted text hidden] 

Mon, Aug 4, 2025 at 4:41 PM 

Jennifer Doyle <jenniferdoyle727 @gmail.com> 

To: Joe Sprague <BeavertonSupervisor@outlook.com> 

Could you please send me a copy of the JBOR meeting minutes and sign in sheet. 

[Quoted text hidden] 

Tue, Aug 5, 2025 at 11:32 AM 

Joe Sprague <BeavertonSupervisor@outlook.com> 

To: Jennifer Doyle <jenniferdoyle727 @gmail.com> 

Yes 

| will send it to you this evening when 

| get home from work. 

Sent from my iPhone 

On Aug 5, 2025, at 11:32 AM, Jennifer Doyle <jenniferdoyle727@gmail.com> wrote; 

[Quoted text hidden] 

Tue, Aug 5, 2025 at 1:27 PM 

Jennifer Doyle <jenniferdoyle727@gmail.com> 

To: Joe Sprague <BeavertonSupervisor@outlook.com> 

Tue, Aug 5, 2025 at 1:51 PM

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Page 1

1 

 

December 11, 2025 

 

Jennifer Doyle vs. Beaverton Township 

Docket# 25-003860 

 

For Consideration of the Tribunal, 

 

I am requesting equitable relief for qualified errors on my 2022 residential property taxes 

under MCL 211.53b (6) (a,b,e), and per MCL 211.27a(4) the July or December board of 

review may adjust the taxable value of property under this subsection for the current year 

and for the 3 immediately preceding calendar years. 

Additions of $22,600 to my TV appeared on the 2022 Valuation Report (Exhibit 4). There 

were no additions to my property that year and the property was capped at that point. 

Proposal A implicitly requires that the Consumer Price Index shall not exceed 5% in any 

one year, and the taxable value shall not exceed the state equalized value. My tax rate 

should have only changed by the CPI that year which was 3.3%. My TV went from 21,534 to 

44,844 in a capped year (Exhibit 5). 

The assessor has admitted she has no explanation for the $22,600 addition and has said 

additions should have been zero but has not corrected the error (Exhibit 6 ab). I ask the 

Tribunal to approve this correction for this qualified error, as it applies to MCL 211.53b (6) 

a,d, e, and provide an order for overpayment reimbursement. 

2022 BOR TV 

2022 PURPOSED TV 

2022 $44,844 

 

$22,245 

On July 22, 2025, my husband and I submitted a petition to the Beaverton Township JBOR 

(Exhibits 1,2 a), regarding qualified errors for 2022 under MCL 211.53b (6) (a,d,e,), and per 

MCL 211.27a(4) the July or December board of review may adjust the taxable value of 

property under this subsection for the current year and for the 3 immediately preceding

Page 2

2 

 

calendar years. On Wednesday July 30, the Beaverton Township Supervisor, Joe Sprague, 

advised the JBOR was going to hold a “special meeting” to discuss and come to a 

determination about my petitions, he would advise date and time. On Monday August 4, 

the Beaverton Township Supervisor sent me an email (Exhibit 3) informing me there would 

not be a “special meeting", no decision was made by JBOR and advised me to wait until 

December BOR or file a petition to MTT. 

November 13, 2025 I submitted petitions via email to the Beaverton Township assessor and 

Beaverton Township to be heard at the DBOR. Receipt of the petitions was acknowledged 

by both parties (Exhibits 26, 27). On December 8, 2025 Beaverton Township attorney, 

Joshua Thall, sent me an email (Exhibit 28) informing me my petitions would not be heard at 

the DBOR. On December 9, 2025, I attended Beaverton Township DBOR (Exhibit 29 ), 

regarding qualified errors for 2022 under MCL 211.53b (6) (a,d,e), and per MCL 211.27a(4) 

the July or December board of review may adjust the taxable value of property under this 

subsection for the current year and for the 3 immediately preceding calendar years. I 

attended the meeting and discussed my petitions no decision was made by DBOR. 

The assessor, Jamie Houserman, and the township as advised by the assessor and 

attorney, are effectively denying my right to petition the JBOR/DBOR as the taxpayer by 

simply refusing to act on properly submitted petitions. As clearly stated in MCL 211.53b (2): 

Action under subsection 1 may be initiated by the taxpayer or the assessing officer. 

In excerpts from MTT docket # 22-003358 Spencer

Page 3

3

Page 4

4

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Page 1

Beaverton Township BOR protest

House/property taxes

 <jethall@michigantownshiplaw.com>

Mon, Dec 8, 4:09 PM (3 days ago)

to me, Jamie, Joe, FRANK

Joshua Thall

Good evening, Ms. Doyle,

Our office represents Beaverton Township. I understand that you have submitted information requesting to be heard for an appeal before the December Board of

Review. As has been communicated to you previously by the Township Assessor, a qualified error has not been presented and, as such, the December Board of

Review does not have jurisdiction to review the appeal that you submitted. You may attend the December Board of Review, if you wish to provide public comment;

however, your appeal will not be heard by the Board of Review. If you feel this is in error, you should consult legal counsel to determine your options moving

forward.

Respectfully,

Josh Thall

Associate Attorney

Bauckham, Thall, Seeber, Kaufman & Koches

470 W. Centre Ave, Suite A

Portage, MI 49024

269-382-4500 ext. 107

269-382-2040

jethall@michigantownshiplaw.com

 <jenniferdoyle727@gmail.com>

Mon, Dec 8, 5:45 PM (3 days ago)

to Joshua, Jamie, Joe, FRANK

Jennifer Doyle

Please cite the law that says I cannot appeal. I can cite the law that says I can mcl 211.53b. The DBOR can address the taxpayers petition and offer an answer either

approving or denying the appeal in writing. Then I can move forward with MTT. I'm not sure how measurement errors and assessor admitted unfounded additions could

be anything but qualified errors, please explain what you would call them. Also, could I please have your credentials in property tax law. Also please tell me what authority

you have to tell a taxpayer they cannot appeal to the DBOR. The bor is there for checks and balances of the assessors work, not to simply sign whatever she puts in front

of them.

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

JENNIFER

M.I.

R

Last Name/Company Name

DOYLE

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

3334 MCCULLOCH RD

City or Town

BEAVERTON

State

Michigan

ZIP Code

48612

Telephone Number

989-329-3830

Fax Number

989-345-3352

E-mail Address

JENNIFERDOYLE727@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]

3334 MCCULLOCH RD

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

BEAVERTON

Michigan

48612

Taxing Authority (City or Township)

Township Of Beaverton (GLADWIN)

County 

Gladwin

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

Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

 I am requesting equitable relief for qualified errors on my 2022 residential property taxes under MCL 211.53b (6) (a,b,e), and per MCL 211.27a(4) the July or 

December board of review may adjust the taxable value of property under this subsection for the current year and for the 3 immediately preceding calendar years.

Additions of $22,600 to my TV appeared on the 2022 Valuation Report (Exhibit 4). There were no additions to my property that year and the property was capped at 

that point. Proposal A implicitly requires that the Consumer Price Index shall not exceed 5% in any one year, and the taxable value shall not exceed the state 

equalized value. My tax rate should have only changed by the CPI that year which was 3.3%. My TV went from 21,534 to 44,844 in a capped year (Exhibit 5). 

The assessor has admitted she has no explanation for the $22,600 addition and has said additions should have been zero but has not corrected the error (Exhibit 6 

ab). I ask the Tribunal to approve this correction for this qualified error, as it applies to MCL 211.53b (6) a,d, e, and provide an order for overpayment 

reimbursement.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2022

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

If Yes, check which BOR you attended AND upload the BOR decision: December

If No, check the applicable

Page 3

S

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