Jim Martin, Petitioner V Township Of Chikaming, Respondent

Page 1

RECEIVED 

JUL 2 42025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Jim Martin 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-002678 

Township Of Chikaming, 

Respondent(s) 

MOTION FOR RECONSIDERATION 

1. 

| wish this Trib unal to reconsider 

me Twas dsissal of our appeat because we fated o protest he assessment o Respondents March Board 

of Review, 

_ 

2. 

Good cause exists to grant reconsideration because: 

| request reconsideralion as we have no record of receiving the valuation in time lo appeal the valuation al the March mesting. As new part ime Michigan residents, we get mal 

at two localions and our Michigan mail location stopped retaining our mail sometime after we returned to Kansas. During our first year of ownership, we were unaware of when to 

expect notice of valuation and when to protest. 

The facts behind or appeal are in the record and significant as we purchased our home slightly over a year ago for around $480,000 and the valuation came back at around 

$620,000. 

Thank you. 

3. 

l ask this Tribunal to grant my request for reconsideration. 

Party/Representative (sign here) 

Jim Martin 

[Print/type name of person signing] 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

~¢ 

July 15, 2025 

/ )/ 

A /

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

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. 

submit this document, you may be held in default.’ 

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 

Section 1: Petitioner’s Contact Information 

First Name 

M.L 

Last Name/Company Name 

Jim 

Martin 

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

1800 SW Westwood Dr 

City or Town 

State 

ZIP Code 

Topeka 

Ks 

66604 

Telephone Number 7856400708 

jadmsim@aol.com 

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

Section 2: Petitioner’s Attorney/Autho rized Representative’s Contact Information 

1} 

First Name 

ME 

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? 

parcels are you | [7] ves* 

[J No** 

appealing? 

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

1 

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted, 

8800 Blackhawk Rd 

Property Address (No., Street, City, ST, ZIP} 

[if multiple, list first property’s address] 

MARLON 

{. BROWN, DPA 

DIRECTOR

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

True Cash and Taxable Value 

O Poverty Exemption 

[J Taxable Value Only (calculation) 

[]] Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

[7] Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

We just received our 2025 tax notice valuing our Michigan home at $623,800. This is 

considerably higher than the true value. It is also much higher than its assessed value 

last year. We purchased our home "as is" in the spring of 2024 for $475,777. The 

attached closing statement shows $495,000-$12,500-$6,923=$475,777. This was an 

arm's length transaction and reflected the condition of the house and considerable 

deferred maintenance. In 2024, we did put in a partial grass lawn (no underground 

sprinklers), new carpet and made other needed immediate repairs. We continue chipping 

away at the list of needed repairs. We called the township when we got our 2024 tax bill 

to inform them we were not full-time residents like the sellers and we expected a modest 

tax and valuation increase. But this increase in valuation is not accurate and is 

burdensome. 

| don’t know the precise FMV of our home today. 

in my estimate below 

| 

increased our purchase price by 5%. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

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

No 

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

[] July 

[] December 

if No, check the applicable reason(s): 

IN| Not required to attend 

Assessment Change Notice was not received by Petitioner 

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

J Appealing within 35 days of State Tax Commission Order

Page 4

STATE OF MICHIGAN 

GRETGHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

Page 5

STAT

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

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Jim Martin, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002678 

 

Chikaming Township, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

ORDER DENYING PETITIONER’S MOTION FOR RECONSIDERATION 

 

On July 16, 2025, Petitioner filed a motion requesting that the Tribunal reconsider the 

Order of Dismissal entered in this case on July 9, 2025. In the motion, Petitioner states 

that they have no record of receiving the valuation in time to appeal the subject 

property’s valuation to the March Board of Review. Petitioner indicated that they are 

new, part-time Michigan residents, and receive mail at two locations: Michigan and 

Kansas. Petitioner stopped receiving mail after returning from Kansas, and Petitioner 

was unaware of the timing for the issuance of the Notice of Assessment or when to 

protest the assessment. 

 

The Tribunal has considered the motion and the case file and finds that Petitioner’s 

petition indicated that they did not protest to the Board of Review. As a result, the 

Tribunal issued an Order of Dismissal, indicating that “Petitioner failed to protest the 

assessment to Respondent’s March Board of Review, as required by MCL 205.735a.” 

Although Petitioner’s Motion for Reconsideration states that they had no record of 

receiving the Notice of Assessment prior to the March Board of Review, Petitioner’s 

contention that the Tribunal should take jurisdiction over this appeal without a final 

decision from the Board of Review is an argument in equity. The Tribunal’s powers are 

limited to those authorized by statute and do not include powers of equity.1 The 

Tribunal has no equitable power to waive or otherwise disregard statutory filing 

requirements and deadlines, and it therefore has no authority to hear the appeal or 

grant the relief requested.2 

 

Given the above, Petitioner has failed to demonstrate a palpable error relative to the 

Order of Dismissal that misled the Tribunal and the parties and that would have resulted 

in a different disposition if the error was corrected.3 Therefore, 

 

IT IS ORDERED that Petitioner’s Motion for Reconsideration is DENIED. 

 

1 See Electronic Data Systems Corp v Township of Flint, 253 Mich App 538; 656 NW2d 215 (2002) and 

VanderWerp v Plainfield Charter Twp, 278 Mich App 624; 752 NW2d 479 (2008). 

2 See Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

3 See MCR 2.119(F)(3). A palpable error is one that is “easily perceptible, plain, obvious, readily visible, 

noticeable, patent, distinct, or manifest.” Luckow v Luckow, 291 Mich App 417, 426 (2011) (quotation 

marks and citation omitted).

Page 2

MTT Docket No. 25-002678 

Page 2 of 2 

 

This order resolves all pending claims in this matter and closes this case. 

 

APPEAL RIGHTS 

 

If you disagree with the final decision in this case, 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 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

 

 

Entered: September 15, 2025 

smm 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

RECEIVED 

5 

AUG 26 2025 

i 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Jim Martin 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-002678 

Township Of Chikaming, 

, 

Respondent(s) 

MOTION FOR RECONSIDERATION 

1 

. 

] wish th is Trib una { to re consid © 

The Trbwnafs dismissal of our appeal becausa wa fail fo protest ie assassmant fo Respondent’ March Board of love. 

2. 

Good cause exists to grant reconsideration because: 

| request reconsideration as we have no record of receiving the valuation in time to 

appeal the valuation at the March meeting. As new part time Michigan residents, we get 

mail at two locations and our Michigan mail location stopped retaining our mail sometime 

after we returned to Kansas. And honestly, during our first year of ownership, we were 

unaware of when to expect notice of valuation and when to protest. 

3. 

| ask this Tribunal to grant my requesf/for reconsideration. 

Jim Martin 

[Print/type ndme of person signing] 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

J 

August16, 2025 

= 

in 

yA Ay

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Jim Martin, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 25-002678 

Chikaming Township, 

Respondent. 

NOTICE OF NO ACTION 

TAKE NOTICE that the Tribunal has received the response to the July 24, 2025 Notice 

of No Action. However, although the motion included the printed name of the individual 

submitting the motion and a signature attesting that the motion was served on the 

opposing party, the motion itself was not signed.! As such, the document is not 

properly pending and no action will be taken unless a signed motion is filed within 14 

days of the issuance of this notice. 

If the required signed motion is not filed within 14 

days, you will be required to re-file the motion with the appropriate filing fee and proof 

that the re-filed document was served on the opposing party. 

By: Tribunal Clerk 

Entered: August 12, 2025 

smm 

PROOF OF SERVICE 

| 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

© 

The attached signed motion for reconsideration is intended to cure the defect noted in the 

included 8/12/2025 letter from the Tax Tribunal. 

<hr

Page 4

(Bos Weshwaal 

reer 

KANSAS ¢ 

ex. 

' 

18 AUG 2025 PM 

3 

) 

Tes 

Rs aso 

Me chug “ax 

Trobene! 

oll 

Ww. Ota ST

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

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

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 

Jim Martin, 

 

 

Petitioner, 

 

 

 

 MICHIGAN TAX TRIBUNAL 

 SMALL CLAIMS DIVISION 

v 

 

 MTT Docket No. 25-002678 

Chikaming Township, 

 

Respondent. 

 

NOTICE OF NO ACTION 

 

TAKE NOTICE that the Tribunal has received the response to the July 24, 2025 Notice 

of No Action. However, although the motion included the printed name of the individual 

submitting the motion and a signature attesting that the motion was served on the 

opposing party, the motion itself was not signed.1 As such, the document is not 

properly pending and no action will be taken unless a signed motion is filed within 14 

days of the issuance of this notice. If the required signed motion is not filed within 14 

days, you will be required to re-file the motion with the appropriate filing fee and proof 

that the re-filed document was served on the opposing party. 

 

 

 

 

 

 

 

 

 

 

By: Tribunal Clerk 

Entered: August 12, 2025 

smm 

 

 

 

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 

 

 

 

 

1 See TTR 215 and 231(1).

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

Page 1

The attached documents include a signed motion for reconsideration. This motion for 

reconsideration had been previously filed without signature and this filing remedies this 

defect. 

| am responding to the notice of no action which is included herein. 

RECEIVED 

AUG 05 2025 

Jim Martin 

MICHIGAN TAX TRIBUNAL

Page 2

) 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Jim Martin, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 25-002678 

Township Of Chikaming, 

Respondent. 

NOTICE OF NO ACTION 

TAKE NOTICE that the Tribunal has received a motion. You were, however, required to 

sign the motion." As such, the document is not properly pending and no action will be 

taken unless a signed motion is filed within 14 days of the issuance of this notice. if the 

required signed motion is not filed within 14 days, you will be required to re-file the 

motion with the appropriate filing fee and proof that the re-filed document was served on 

the opposing party. 

Entered: July 24, 2025 

By: Tribunal Clerk 

PROOF OF SERVICE 

| 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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Jim Martin 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25002678 

Township Of Chikaming, 

, 

Respondent(s) 

MOTION FOR RECONSIDERATION 

1. 

| wish this Tribunal to reconsider “Ihe Trawunats dismissal of our appeal because we [332410 potest te assessment to Respondents March Board of Reviow, 

oo 

2. 

Good cause exists to grant reconsideration because: 

I request reconsideration as we have no record of receiving the valuation in time to 

appeal the valuation at the March meeting. As new part time Michigan residents, we get 

mail at two locations and our Michigan mail location stopped retaining our mail sometime 

after we returned to Kansas. And honestly, during our first year of ownership, we were 

unaware of when to expect notice of valuation and when to protest. 

3. 

1ask this Tribunal to grant my request for reconsideration. 

Party/Representative (sign here) 

Jim Martin 

[Print/type name of person signing] 

I certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing Po or their representative. 

JA 

An ro

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Jim Martin, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 25-002678 

Township Of Chikaming, 

Respondent. 

ORDER OF DISMISSAL 

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

Petitioner failed to protest the assessment to Respondent's March Board of Review, as 

required by MCL 205.735a. 

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

Page 5

MTT Docket No. 25-002678 

Page 2 of 2 

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. 

5 

. 

g Tali con 

oF 

J lan ~ 

Patricia L. Halm, Tribunal Chair 

By: 

Entered: July 9, 2025 

PROOF OF SERVICE 

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

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

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

representatives. 

By: Tribunal Clerk

Page 6

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. 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

Page 7

STA

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Jim Martin, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002678 

Township Of Chikaming,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received a motion. You were, however, required to 

sign the motion.1 As such, the document is not properly pending and no action will be 

taken unless a signed motion is filed within 14 days of the issuance of this notice. If the 

required signed motion is not filed within 14 days, you will be required to re-file the 

motion with the appropriate filing fee and proof that the re-filed document was served on 

the opposing party.

Entered: July 24, 2025

By: Tribunal Clerk

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

1 See TTR 215 and 231(1).

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

Jim Martin, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002678 

Township Of Chikaming,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received a motion. You were, however, required to 

sign the motion.2 As such, the document is not properly pending and no action will be 

taken unless a signed motion is filed within 14 days of the issuance of this notice. If the 

required signed motion is not filed within 14 days, you will be required to re-file the 

motion with the appropriate filing fee and proof that the re-filed document was served on 

the opposing party.

Entered: July 24, 2025

By: Tribunal Clerk

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

2 See TTR 215 and 231(1).

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

Jim Martin, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002678 

Township Of Chikaming,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received a motion. You were, however, required to 

sign the motion.3 As such, the document is not properly pending and no action will be 

taken unless a signed motion is filed within 14 days of the issuance of this notice. If the 

required signed motion is not filed within 14 days, you will be required to re-file the 

motion with the appropriate filing fee and proof that the re-filed document was served on 

the opposing party.

Entered: July 24, 2025

By: Tribunal Clerk

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

3 See TTR 215 and 231(1).

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

Page 1

RECEIVED 

JUL 2 42025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Jim Martin 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-002678 

Township Of Chikaming, 

Respondent(s) 

MOTION FOR RECONSIDERATION 

1. 

| wish this Trib unal to reconsider 

me Twas dsissal of our appeat because we fated o protest he assessment o Respondents March Board 

of Review, 

_ 

2. 

Good cause exists to grant reconsideration because: 

| request reconsideralion as we have no record of receiving the valuation in time lo appeal the valuation al the March mesting. As new part ime Michigan residents, we get mal 

at two localions and our Michigan mail location stopped retaining our mail sometime after we returned to Kansas. During our first year of ownership, we were unaware of when to 

expect notice of valuation and when to protest. 

The facts behind or appeal are in the record and significant as we purchased our home slightly over a year ago for around $480,000 and the valuation came back at around 

$620,000. 

Thank you. 

3. 

l ask this Tribunal to grant my request for reconsideration. 

Party/Representative (sign here) 

Jim Martin 

[Print/type name of person signing] 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

~¢ 

July 15, 2025 

/ )/ 

A /

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

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. 

submit this document, you may be held in default.’ 

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 

Section 1: Petitioner’s Contact Information 

First Name 

M.L 

Last Name/Company Name 

Jim 

Martin 

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

1800 SW Westwood Dr 

City or Town 

State 

ZIP Code 

Topeka 

Ks 

66604 

Telephone Number 7856400708 

jadmsim@aol.com 

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

Section 2: Petitioner’s Attorney/Autho rized Representative’s Contact Information 

1} 

First Name 

ME 

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? 

parcels are you | [7] ves* 

[J No** 

appealing? 

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

1 

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted, 

8800 Blackhawk Rd 

Property Address (No., Street, City, ST, ZIP} 

[if multiple, list first property’s address] 

MARLON 

{. BROWN, DPA 

DIRECTOR

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

True Cash and Taxable Value 

O Poverty Exemption 

[J Taxable Value Only (calculation) 

[]] Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

[7] Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

We just received our 2025 tax notice valuing our Michigan home at $623,800. This is 

considerably higher than the true value. It is also much higher than its assessed value 

last year. We purchased our home "as is" in the spring of 2024 for $475,777. The 

attached closing statement shows $495,000-$12,500-$6,923=$475,777. This was an 

arm's length transaction and reflected the condition of the house and considerable 

deferred maintenance. In 2024, we did put in a partial grass lawn (no underground 

sprinklers), new carpet and made other needed immediate repairs. We continue chipping 

away at the list of needed repairs. We called the township when we got our 2024 tax bill 

to inform them we were not full-time residents like the sellers and we expected a modest 

tax and valuation increase. But this increase in valuation is not accurate and is 

burdensome. 

| don’t know the precise FMV of our home today. 

in my estimate below 

| 

increased our purchase price by 5%. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

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

No 

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

[] July 

[] December 

if No, check the applicable reason(s): 

IN| Not required to attend 

Assessment Change Notice was not received by Petitioner 

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

J Appealing within 35 days of State Tax Commission Order

Page 4

STATE OF MICHIGAN 

GRETGHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

Page 5

STAT

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Jim Martin, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002678

Township Of Chikaming,

Respondent.

ORDER OF DISMISSAL

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

Petitioner failed to protest the assessment to Respondent’s March Board of Review, as 

required by MCL 205.735a. 

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. 25-002678

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: July 9, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 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

Jim Martin, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002678

Township Of Chikaming,

Respondent.

ORDER OF DISMISSAL

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

Petitioner failed to protest the assessment to Respondent’s March Board of Review, as 

required by MCL 205.735a. 

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 4

MTT Docket No. 25-002678

Page 4 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.

Page 5

STATE OF

Page 6

MTT Docket

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

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

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. 

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 

 

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 

parcels are you 

appealing? 

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

 Yes* 

 No** 

*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] 

 

 

Taxing Authority (City or Township) 

County 

 

 

 

 

 

 

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. 

Jim

Martin

1800 SW Westwood Dr

Topeka

KS

66604

8800 Blackhawk DR

Chikaming

Berrien

7856400708

jadmslm@aol.com

1

Page 2

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

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

 

 True Cash and Taxable Value 

 

 

 Poverty Exemption 

 

 

 Taxable Value Only (calculation) 

 

 

 Disabled Veterans Exemption 

 

 

 Uncapping of Taxable Value 

 

 

 Eligible Manufacturing Personal Property (ESA) 

 

 

 Exemption from Taxation (other than the denial of a 

Principal Residence or Qualified Agricultural Exemption) 

 

 Classification 

 

 

Section 5: Explain the Reason for this Appeal 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

 

 

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

 Yes 

 No 

 

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

 March 

 July 

 December 

 

If No, check the applicable reason(s): 

 Not required to attend 

 Assessment Change Notice was not received by Petitioner 

 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 

Did you request a poverty exemption at the BOR? 

 Yes 

 No 

 

If Yes, check which BOR considered your application AND attach the BOR decision: 

 March 

 July 

 December 

 

If No, explain why: 

 

 

 



We just received our 2025 tax notice valuing our Michigan home at $623,800. This is 

considerably higher than the true value. It is also much higher than its assessed value 

last year. We purchased our home "as is" in the spring of 2024 for $475,777. The 

attached closing statement shows $495,000-$12,500-$6,923=$475,777. This was an 

arm's length transaction and reflected the condition of the house and considerable 

deferred maintenance. In 2024, we did put in a partial grass lawn (no underground 

sprinklers), new carpet and made other needed immediate repairs. We continue 

chipping away at the list of needed repairs. We called the township when we got our 

2024 tax bill to inform them we were not full-time residents like the sellers and we 

expected a modest tax and valuation increase. But this increase in valuation is not 

accurate and is burdensome. I don’t know the precise FMV of our home today. In my 

estimate below I increased our purchase price by 5%. 

2025







Page 3

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

 

 

Classification of Property: 

Real Personal (check one) 

 

 

 

 

Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) 

 

 

 

 

 

 

 

 

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

 

 

Current Taxable Value as established by the BOR: 

 

 

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

 

 

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

 

 

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

 

 

 

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* 

 

Parcel Identification Number: 

Current Classification of Property as established by Board

Page 4

ST

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

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

Jim Martin,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002678

Township Of Chikaming,

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: July 9, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Jim Martin,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002678

Township Of Chikaming,

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: July 9, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

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. 

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 

 

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 

parcels are you 

appealing? 

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

 Yes* 

 No** 

*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] 

 

 

Taxing Authority (City or Township) 

County 

 

 

 

 

 

 

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. 

Jim

Martin

1800 SW Westwood Dr

Topeka

KS

66604

8800 Blackhawk DR

Chikaming

Berrien

7856400708

jadmslm@aol.com

1

Page 2

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

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

 

 True Cash and Taxable Value 

 

 

 Poverty Exemption 

 

 

 Taxable Value Only (calculation) 

 

 

 Disabled Veterans Exemption 

 

 

 Uncapping of Taxable Value 

 

 

 Eligible Manufacturing Personal Property (ESA) 

 

 

 Exemption from Taxation (other than the denial of a 

Principal Residence or Qualified Agricultural Exemption) 

 

 Classification 

 

 

Section 5: Explain the Reason for this Appeal 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

 

 

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

 Yes 

 No 

 

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

 March 

 July 

 December 

 

If No, check the applicable reason(s): 

 Not required to attend 

 Assessment Change Notice was not received by Petitioner 

 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 

Did you request a poverty exemption at the BOR? 

 Yes 

 No 

 

If Yes, check which BOR considered your application AND attach the BOR decision: 

 March 

 July 

 December 

 

If No, explain why: 

 

 

 



We just received our 2025 tax notice valuing our Michigan home at $623,800. This is 

considerably higher than the true value. It is also much higher than its assessed value 

last year. We purchased our home "as is" in the spring of 2024 for $475,777. The 

attached closing statement shows $495,000-$12,500-$6,923=$475,777. This was an 

arm's length transaction and reflected the condition of the house and considerable 

deferred maintenance. In 2024, we did put in a partial grass lawn (no underground 

sprinklers), new carpet and made other needed immediate repairs. We continue 

chipping away at the list of needed repairs. We called the township when we got our 

2024 tax bill to inform them we were not full-time residents like the sellers and we 

expected a modest tax and valuation increase. But this increase in valuation is not 

accurate and is burdensome. I don’t know the precise FMV of our home today. In my 

estimate below I increased our purchase price by 5%. 

2025







Page 3

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

 

 

Classification of Property: 

Real Personal (check one) 

 

 

 

 

Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) 

 

 

 

 

 

 

 

 

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

 

 

Current Taxable Value as established by the BOR: 

 

 

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

 

 

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

 

 

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

 

 

 

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* 

 

Parcel Identification Number: 

Current Classification of Property as established by Board

Page 4

ST

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