Record Finder / 26-002513-TT
Michigan
Jennings Goodman Petitioner V Township Of Peninsula, Sally A Murray Respondents
- Petitioner
- Jennings Goodman
- Respondent
- Township Of Peninsula, Sally A Murray
Case overview
- Docket number
- 26-002513-TT
- Status
- Default Petitioner
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Grand Traverse
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 7 | Answer was received | RESP | Not recorded | 10/15/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 6 | Documentation | Not recorded | Not recorded | 09/22/2026 | Not recorded | Download |
| 5 | Documentation | Not recorded | Not recorded | 09/22/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Order of Default of Petitioner | Not recorded | Not recorded | 09/22/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 09/22/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 09/22/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 06/30/2026 | $400.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
MBOR Decision.pdfRead complete document text →
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Page 1
03/18/2026 12:16 PM 2026 BOARD OF REVIEW DECISION FROM PENINSULA TWP ASSESSOR SALLY MURRAY, MAAO 13235 CENTER ROAD TRAVERSE CITY MI 49686 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): 2811-609-015-00 15678 WATERS EDGE UNIT 15 PENINSULA SHORES AMENDED AND RESTATED GOODMAN JENNINGS & SARAH MASTER DEED RECORDED AT 2019C-00055 ACCESS AND oc re ES —— RESTRICTIVE COVENANT AGREEMENT RECORDED AT A 2014R-09016 SUBJECT TO AN EMERGENCY ACCESS EASEMENT RECORDED AT 2016R-09726 (ACCESS OVER 115 001-00 FOR THE BENEFIT OF PENINSULA SHORES PUD CONDO DEVELOPMENT) SPLIT/COMBINED ON 01/07/2020 THIS PROPERTY IS CLASSIFIED 407 (RESIDENTIAL CONDOMINIUM Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary to compute your assessment and taxable value. The Board has completed their review of parcel number 281 1-609-015-00 They have made the following determination based on the information you supplied. Board of Review Comments DENIED. SALE PRICE 2,625,000 ON 6/16/25. (SALE DATE OUTSIDE OF STATUTORY TIME-FRAME FOR 2026 ASSESSMENTS). BANK APPRAISAL SUPPLIED (APPRAISAL FOR *LENDING PURPOSES*). NO REAL PROPERTY STATEMENT PROVIDED TO INVENTORY ITEMS INCLUDED IN THE SALE [2026 ORIGINAL ASSESSED VALUE 1,594,000 ] [2026 "BOARD OF REVIEW" ASSESSED VALUE 1,594,000 | (If the above amounts are the same, no revisions have occured) 2026 ORIGINAL TAXABLE VALUE 1,594,000 2026 "BOARD OF REVIEW" TAXABLE VALUE 1,594,000 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 0.0000 Please feel free to contact the assessor at the address listed above or call if you have any questions. “Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to initiate a new Small Claims appeal. Petition forms are available on this website.” http://www.michigan.gov/taxtrib/0,4677,7-187-3 8254---,00.html
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scanswer_valuation.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 PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. 26-002513 Respondent’s Contact Information: Filer Type: Individual Local Unit of Government: First Name Sally M.I. A Last Name Murray Mailing Address (No., Street, P.O. Box or Rural Route) 13235 Center Rd City or Town Traverse City State Michigan ZIP Code 49686 Telephone Number 2312237313 E-mail Address assessor@peninsulatownship.com Subject Property Information: Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings. *If necessary, attach a separate sheet. N/A Does the subject property have a principal residence exemption of 50% or more? No Please Explain Your Answer to this Appeal: The 2026 valuation was developed using a mass appraisal approach utilizing developed land and ECF valuations. Additional evidence to be provided in advance of the hearing date.
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Jurisdictional Issues: IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES: Did Petitioner protest the assessment at a Board of Review? Yes If Yes, check which Board of Review Petitioner attended: March If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? *Submit a copy of the Notice of Assessment with the Answer. If the July or December Board of Review revised the assessment(s) at issue, did it have authority? If yes, please 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, please explain Is Petitioner appealing from a State Tax Commission Order? No If yes, when was it issued? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE: When was the Notice of Uncapping issued? Under what statutory section was the taxable value uncapped? Valuation Information: Parcel Identification Number: 28-11-609-015-00 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 1594000 Current Taxable Value as established by the Board of Review: 1594000 What do you believe is the fair market value? 3188000 What do you believe is the taxable value? 1594000
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Electronic Signature *Typing your name below will serve as your signature Respondent’s Signature: /s/ Sally Murray Attorney or Authorized Agent’s Signature: /s/
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BORDecision.pdfRead complete document text →
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03/18/2026 12:16 PM 2026 BOARD OF REVIEW DECISION FROM PENINSULA TWP ASSESSOR SALLY MURRAY, MAAO 13235 CENTER ROAD TRAVERSE CITY MI 49686 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional): 2811-609-015-00 15678 WATERS EDGE UNIT 15 PENINSULA SHORES AMENDED AND RESTATED GOODMAN JENNINGS & SARAH MASTER DEED RECORDED AT 2019C-00055 ACCESS AND 1507 TALBOT c1 oo. RESTRICTIVE COVENANT AGREEMENT RECORDED AT AR LAND TX 2014R-09016 SUBJECT TO AN EMERGENCY ACCESS EASEMENT RECORDED AT 2016R-09726 (ACCESS OVER 115 001-00 FOR THE BENEFIT OF PENINSULA SHORES PUD CONDO DEVELOPMENT) SPLIT/COMBINED ON 01/07/2020 THIS PROPERTY IS CLASSIFIED 407 (RESIDENTIAL CONDOMINIUM Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary to compute your assessment and taxable value. The Board has completed their review of parcel number 2811-609-015-00 They have made the following determination based on the information you supplied. Board of Review Comments DENIED. SALE PRICE 2,625,000 ON 6/16/25. (SALE DATE OUTSIDE OF STATUTORY TIME-FRAME FOR 2026 ASSESSMENTS). BANK APPRAISAL SUPPLIED (APPRAISAL FOR *LENDING PURPOSES*). NO REAL PROPERTY STATEMENT PROVIDED TO INVENTORY ITEMS INCLUDED IN THE SALE [2026 ORIGINAL ASSESSED VALUE 1,594,000 | [2026 "BOARD OF REVIEW" ASSESSED VALUE 1,594,000 (If the above amounts are the same, no revisions have occured) 2026 ORIGINAL TAXABLE VALUE 1,594,000 2026 "BOARD OF REVIEW" TAXABLE VALUE 1,594,000 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 0.0000 Please feel free to contact the assessor at the address listed above or call if you have any questions. “Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to initiate a new Small Claims appeal. Petition forms are available on this website.” http://www.michigan.gov/taxtrib/0,4677,7-1 87-38254---,00.html
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goodman mbor.pdfRead complete document text →
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Page 1
\©
Michigan Department of Treasury
818 (Rev. 12-25)
Petition to Board of Review
L-4035
This form Is issued under
the euthorlty of P.A. 206 of 1893, 2s amended. Filing
is voluntary; however, you may not appes! to the Michigen Tax Tribunal unless
you first protest
fo the Board of Review, except when the property is classified as commercial real; industrial feal, or developmental
real. You may not eppesi property classification to the State
Tax Commission unless you first protest to the Board of Review.
TO BE COMPLETED BY OWNER OR OWNER'S AGENT
Owner's Name (Pisase Print or Type)
Petitioner's Name (if Other than Owner. Please
Print or Type)
Jennings Goodman & Sarah Goodman
Zachary E. Stewart, Authorized Representative
Township or City
County
Year
of Appeal
Peninsula
Grand Traverse
2026
The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or
the qualified
agricultural property exemption of the following described property:
p
Property identified (Parcel code required. Property address and legal description optional.)
7
11.609-015-00
LS PEUMLASKORES MED WD RESTATED MASTER OEED RECORDED! BASINS
ACCESS AID RESTRICTIVE GOVENANT ADREEAENT |
AT
EMERBENLY ALCBRS EAREMENT RECORDED AT. prety OVER Hah Sern we:
16678 WATERS EDGE OR
LP
OCHA ILL CPAT) RELL COMEOw
A
Protested Hem:
Assessed Value
[| Tentative
[[] Taxable Status
[_] Classification
[_] Qualified Agricultural
Taxable Vaiue
i
Property Exemption
Complete this section for a protest of assessed value, including susessed value changes associated with exempt status and denled or late filed
personal property forms.
Assessed Value
‘Owner's Estimate of True Cash Value (Market Valus)
$1 ,564,000
$2,575,000
Completa this section for a protest of Taxable Value.
Reason:
[7 value of Losses
De
Value of Additions
n= Poss Exisin ie Uncapping %
Complete this section
for a request to change the classificaiion. The Board of ro must pe their decision regarding classtfication In accordance
with Section 211.34¢ of the Michigan Compiled Laws. The Board of Review shail not be influenced by the effect that a particuler classification has on
that property's status as a homeowner's principal residence or qualified agricultural property.)
Classification of property on this yeer's assessment
roll
Classification should be {check one of the following):
[7] Agricutturai
[J industriat
[J mimber Cutover
[J utility (Personal Property Onty)
[J commercial
[J Residential
[] Developmental
WI PROTEST.OF EXEMPTIONEOR:
IFIED
AGRIDOLTUR)
SET eh
AT
tha
Ifthe assessor has denied or changed
the percentage of the exemption from the 18 mills of local rr operating tax for qualified agrcuttural p proper-
ty, 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 RESIDENCE PROPERTIES.)
Percent qualified agricultural exemption grented by assessor (Enter 0 f exemption
Percent qualified agricultural exemption requested by owner (Enter 100 ff full
mt
exemption requested) Ea
Stale sh
dk
tor Sik Cr] value and/or be oistive —e value and/or taxable status andlor classification and/or qualified agriculture! ‘property exemption
Notice of Assessment for 2026 has an assessed value that puts the true cash value at $3,188,000. Owners purchased
the home in 2025 in an arm's length transaction for $2,626,000 (which included roughly $50,000 worth of furniture as
home came furnished). The appropriate assessed and taxable value for the property should be $1,287,500. The
record of the arm's length transaction is the best evidence of true cash value. An appraisal was also completed on
06/30/2025 with an SLOPE of value = 6 612, 000.
Date
fawh3, 2026 | (231) 346-5400
412 8. Union St., Traverse City, Ml 40684Page 2
Mickigan Departinent of Treasury
Form 618, Page 2
FOR BOARD OF REVIEW USE ONLY
INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes.
Petition Number
Parcel Code
10
11-609-015-00
1. ASSESSED VALUE
Dispositipn by Board of Review. The Board of Review must state the reason for its action below.
Denied
[]
Assessed Value Changed From:
,594,000
fro:
|
1,594,000.0
|
L
74
Record of Vote
- Board or three member
committee
of board
Chairperson: X{ves
[1 no
[ZL
Member:
WH
es
no 4)
Member
[J ves
[J no__—
Reason for Board Acticn:
(SALE
DATE OUTSIDE
OF STATUTORY TIME-FRAME
FOR
2026
DENIED.
SALE
PRICE 2,625,000
ON
6/16/25.
ASSESSMENTS).
BANK APPRATSAL SUPPLIED
(APPRAISAL
FOR *LENDING PURPOSES*).
NO REAL PROPERTY
STATEMENT
PROVIDED
TO INVENTORY
ITEMS INCLUDED
IN,
NN ER RRR
N
If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at
P.0.Box 30232, Lansing, Mi. 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be
appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on
a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal formsPage 3
Mich
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SubsequentFiling.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 MICHIGAN TAX TRIBUNAL Docket Number: 26-002513 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Petitioner Files Document Type: Documentation Attachment File Name: goodman mbor Document Type: Documentation Attachment File Name: BORDecision Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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SC_Order_of_Default_of_Petition.2026-09-22_08-28-45.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 Jennings Goodman, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002513 Township Of Peninsula, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of action taken by Board of Review, uncapping notice, PRE denial notice, final assessment notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 14 days of the entry of this order. Therefore, IT IS ORDERED that Petitioner is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.1 Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By: /s/ Patricia L. Halm Entered: September 22, 2026 1 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5).
Page 2
MTT Docket No. 26-002513 Page 2 of 2 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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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 Jennings Goodman, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002513 Township Of Peninsula, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of action taken by Board of Review, uncapping notice, PRE denial notice, final assessment notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 14 days of the entry of this order. Therefore, IT IS ORDERED that Petitioner is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.2 Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By: /s/ Patricia L. Halm Entered: September 22, 2026 2 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5).
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MTT Docket No. 26-002513 Page 2 of 2 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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SC Petition Valuation - Signed.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other Exemptions, Special Assessments, or Non-Property tax disputes. Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of Review Decision or other notice) with this petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information First Name M.I. Last Name/Company Name 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 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 *Use the multiple parcel form for additional, contiguous parcels. How many parcels are you appealing? If you are appealing more than one parcel, are they contiguous or adjoining? Yes* No** **If No, you must file separate appeals for each parcel Property Address (No., Street) City or Town County State ZIP Code Taxing Authority (City or Township) Jennings Goodman 7507 Talbot Court Sugar Land TX 77479 Elizabeth K. McLachlan Traverse City MI 49684 15678 Waters Edge Dr. Traverse City Grand Traverse MI 49686 Peninsula Township 832-421-5775 jennings.goodman@gmail.com Alward Fisher Rice Rowe & Graf PLC 412 S. Union St. 231-346-5400 emclachlan@nmichlaw.com 1
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING Section 4: Check which of the following you are appealing (check all that apply) True Cash and Taxable Value Taxable Value Only (calculation) Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal Section 6: Jurisdictional Issues Did you protest the assessment at a Board of Review (BOR)? Yes No If Yes, check which BOR you attended: March July December If No, please check the applicable reason(s): Not required to attend Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) Appealing within 35 days of State Tax Commission Order Appealing within 35 days of receipt of Notice of Uncapping Other If you checked “other” above, explain: Year(s) under appeal: Notice of Assessment for 2026 has an assessed value that puts the true cash value at $3,188,000. Owners purchased the home in 2025 in an arm's length transaction for $2,625,000 (which included roughly $50,000 worth of furniture as home came furnished). The appropriate assessed and taxable value for the property should be $1,287,500. The record of the arm's length transaction is the best evidence of true cash value. An appraisal was also completed on 06/30/2025 with an opinion of value of $2,612,000.
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Number: Classification of Property: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Assessed Value (also known as State Equalized Value) established by the Board of Review: Taxable Value established by the Board of Review: What do you believe is the fair market value (also known as true cash value)? What do you believe is the assessed value? (multiply true cash value by .5) What do you believe is the taxable value? (cannot exceed assessed value) Fee Information Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue? Yes No If you answered yes to the above question, you are not required to pay any filing fees. If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 If your property is residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $125.00 $100,000.01 to $500,000.00 $200.00 $Over $500,000.00 $300.00 If the property is NOT residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $250.00 * Plus $25.00 for each additional parcel, as indicated above. If the property is NOT residential property
Page 4
ST
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EntireTribunalCaseISPetition.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 Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Individual Local Unit of Government First Name Jennings M.I. Last Name/Company Name Goodman Home Address (No., Street, P.O. Box or Rural Route) 7507 Talbot Court City or Town Sugar Land State Texas ZIP Code 77479 Telephone Number 832-421-5775 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) jennings.goodman@gmail.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Elizabeth M.I. K. Last Name McLachlan Firm Name (if any) Alward Fisher Rice Rowe & Graf PLC Address (No., Street, P.O. Box or Rural Route) 412 S. Union St. City or Town Traverse City State Michigan ZIP Code 49684 Telephone Number 2313460014 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) emclachlan@nmichlaw.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 15678 Waters Edge Dr. Traverse City
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 49686 Taxing Authority (City or Township) Township Of Peninsula (GRAND TRAVERSE) County Grand Traverse 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.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 11-609-015-00 Classification of Property: Real (check one) Residential (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 1594000 Current Taxable Value as established by the Board of Review: 1594000 What do you believe is the fair market value (also known as True Cash Value)? 2575000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 1287500 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 1287500 Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Elizabeth K. McLachlan Payment Information Amount: 400 Success: True Message: "" Waiver Code: Transaction Number: 26063091455768 Supporting Waiver Documents:
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SC_Notice_of_Docket_Number.2026-09-22_08-25-38.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 Jennings Goodman, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002513 Township Of Peninsula, 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 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
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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 Jennings Goodman, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002513 Township Of Peninsula, 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 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
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SC Petition Valuation - Signed.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other Exemptions, Special Assessments, or Non-Property tax disputes. Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of Review Decision or other notice) with this petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information First Name M.I. Last Name/Company Name 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 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 *Use the multiple parcel form for additional, contiguous parcels. How many parcels are you appealing? If you are appealing more than one parcel, are they contiguous or adjoining? Yes* No** **If No, you must file separate appeals for each parcel Property Address (No., Street) City or Town County State ZIP Code Taxing Authority (City or Township) Jennings Goodman 7507 Talbot Court Sugar Land TX 77479 Elizabeth K. McLachlan Traverse City MI 49684 15678 Waters Edge Dr. Traverse City Grand Traverse MI 49686 Peninsula Township 832-421-5775 jennings.goodman@gmail.com Alward Fisher Rice Rowe & Graf PLC 412 S. Union St. 231-346-5400 emclachlan@nmichlaw.com 1
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING Section 4: Check which of the following you are appealing (check all that apply) True Cash and Taxable Value Taxable Value Only (calculation) Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal Section 6: Jurisdictional Issues Did you protest the assessment at a Board of Review (BOR)? Yes No If Yes, check which BOR you attended: March July December If No, please check the applicable reason(s): Not required to attend Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) Appealing within 35 days of State Tax Commission Order Appealing within 35 days of receipt of Notice of Uncapping Other If you checked “other” above, explain: Year(s) under appeal: Notice of Assessment for 2026 has an assessed value that puts the true cash value at $3,188,000. Owners purchased the home in 2025 in an arm's length transaction for $2,625,000 (which included roughly $50,000 worth of furniture as home came furnished). The appropriate assessed and taxable value for the property should be $1,287,500. The record of the arm's length transaction is the best evidence of true cash value. An appraisal was also completed on 06/30/2025 with an opinion of value of $2,612,000.
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Number: Classification of Property: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Assessed Value (also known as State Equalized Value) established by the Board of Review: Taxable Value established by the Board of Review: What do you believe is the fair market value (also known as true cash value)? What do you believe is the assessed value? (multiply true cash value by .5) What do you believe is the taxable value? (cannot exceed assessed value) Fee Information Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue? Yes No If you answered yes to the above question, you are not required to pay any filing fees. If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 If your property is residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $125.00 $100,000.01 to $500,000.00 $200.00 $Over $500,000.00 $300.00 If the property is NOT residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $250.00 * Plus $25.00 for each additional parcel, as indicated above. If the property is NOT residential property
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EntireTribunalCaseISPetition.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 Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Individual Local Unit of Government First Name Jennings M.I. Last Name/Company Name Goodman Home Address (No., Street, P.O. Box or Rural Route) 7507 Talbot Court City or Town Sugar Land State Texas ZIP Code 77479 Telephone Number 832-421-5775 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) jennings.goodman@gmail.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Elizabeth M.I. K. Last Name McLachlan Firm Name (if any) Alward Fisher Rice Rowe & Graf PLC Address (No., Street, P.O. Box or Rural Route) 412 S. Union St. City or Town Traverse City State Michigan ZIP Code 49684 Telephone Number 2313460014 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) emclachlan@nmichlaw.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 15678 Waters Edge Dr. Traverse City
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 49686 Taxing Authority (City or Township) Township Of Peninsula (GRAND TRAVERSE) County Grand Traverse 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.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 11-609-015-00 Classification of Property: Real (check one) Residential (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 1594000 Current Taxable Value as established by the Board of Review: 1594000 What do you believe is the fair market value (also known as True Cash Value)? 2575000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 1287500 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 1287500 Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Elizabeth K. McLachlan Payment Information Amount: 400 Success: True Message: "" Waiver Code: Transaction Number: 26063091455768 Supporting Waiver Documents:
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.