JoAnn Byl, Thomas Byl Petitioners V Township Of Benona Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

JoAnn Byl,Thomas Byl, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000924

Township Of Benona,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Respondent was held in 

default on June 25, 2026, and the default has been timely cured. The documents curing 

the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: August 28, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 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

JoAnn Byl,Thomas Byl, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000924

Township Of Benona,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Respondent was held in 

default on June 25, 2026, and the default has been timely cured. The documents curing 

the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: August 28, 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

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 1:5 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO, 26-000924-TT 

Section 1: Respondent’s Contact Information 

Unit of Government 

Benona Township 

7169 W. Baker Rd. 

City or Town: 

State: 

2JP Code: 

ike 

MI 

49455 

Telephone re 66 . 92 1 

. 9293 

Email Address (do not enter unless you want MTT to send all correspondence via email): 

taxtrib@michiganassessor.com 

Section 2: Respondent's Attorney/Authorized Representative’s Contact information 

{ First Name: 

MW. 

Last Name: 

Michael 

Beach 

Firm Name (if any): 

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

7169 W Baker Rd. 

City or Town: 

State: 

ZIP Code: 

Shelby 

MI 

49455 

866.921.9293 

{ Email Address (do not enter unless you want MTT to send al correspondence via email): 

taxtrib@michiganassessor.com 

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

tf no, list all parcels that are adjoining in separate groupings. Attacha 

separate sheet if necessary. 

[Aves 

[Jno 

BA Notapplicable 

Does the subject property have a Principal Residence Exemptlon of 50% or more for all tax years at issue? 

[J ves 

No

Page 2

GRETCHEN WHITMER 

zm, 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING 

GOVERNOR 

LANSING 

AND REGULATORY AFFAIRS 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The subject parcel was valued using the Sta 

approach. Land Values were multilaterally applied to the subject parcel and neighboring 

parcels within the subject's land value neighborhood. 

te Tax Commission-approved cost 

Section 5: Jurisdictional Issues 

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

If yes, check which BOR Petitioner attended: 

March 

O 

July 

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

Yes 

no 

O December 

If the July or December BOR revised the assessment(s) at issue, did 

If yes, cite the Board's authority. 

Ono 

it have authority? [] Yes 

If yes, explain 

Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? [mm] Yes 

no 

"Is Petitioner appealing from a State Tax Commission Order? 

Yes 

No 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

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

Under what statutory section was the Taxable Value uncapped? 

Section 6: Valuation Information suse the mui ple parcel form for additional, contiguous parcels. 

Parcel Number: 1-01 1-500-104-10 

| Classification of Property: 

Real [1 

Personal [J (check one) 

Agricultural 

0 

Commercial 

J 

Industrial 

J 

Residential 

Timber-Cutover [1 

~~ Developmental [J 

Utility [J (check one) 

MARLON I. BROWN, DPA

Page 3

STATE 

OF MICHIGAN 

DEPARTMENT 

OF LICENSING 

& REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

Byl 

JoAnn, 

Byl Thomas, 

Petitioner 

vs 

MTT Docket No: 

26-000924 

Benona Township, 

Oceana County, 

Respondent 

PROOF OF SERVICE FOR SMALL CLAIMS ANSWER 

Michael Beach states that on July 3rd, 

2026 he served 

a 

copy 

¢f 

the response, 

relative 

to 

the above-captioned matter 

upon: 

Lawrence Byl 

PO Box 

130 

Shelby, 

MI 49455 

VV PA 

2/3/26 

Michael Beach 

Date

Page 4

Michigan Dgpartmant of Treasury 

618 (Rev, 12.25) 

Petition to Board of Review 

1-4038 

This form is issued under the authority of PA.206 of 1893, as amended, Filing is voluntary; however, you may not appeal to the Michigan Tax Tribunal unless you first protest 

to the Board of Reviéw, except when the property is classified as commercial real, Industral real, or developmental real. You niay not appeal 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 

Ovéner's Name (Please Print or Type) 

Thomgs 

+ 

30 Ann 

Fy) 

Patitionai’s Name (If Other than Owner. Please Print or Type) 

GAnond. 

Township or Cily 

7 

County 

barry By / 

Joeatia 

Year of Appent 

arb 

The undersigned protests the assessed value andlor the tentative taxable value andlor the property ciasslification and/or the qualified 

agricultural property exemption of the following described property: 

Properly identified (Parcel code required, Pro ~ty address and legal description oplional } 

bY 01 EQ 

(OH ~ 1D 

North Ploy Lite Cont G2ble 

Lots 109, 

yl 

[] Taxable Status 

[_] Classification 

[| Qualified Agricultural 

Protested tem: 

Xl Assessed Value 

’ 

(exemption) 

Property Exemption 

=H Tentative 

‘Taxable Value 

Assessed Value 

Owner's Estimate of True Cash Value (Markel Value) 

94,900 

Ab000 

2. 

TEST 

OF 

TAXABLE VALUE 

i 

Complete this section for a protest of Taxable Value. 

{x 

unre ol rst fo 

Tree Jus I) v4 Jez 

Reason: 

(I! Value of Losses 

1 Value of Additions 

7 Poverly Exemption 

0 Uncapping % 

ROTEST 

SSIFICATION. 

mn 

Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification In accordance 

with Section 211.34¢ of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on 

that property's status as a homeowner's principal residence or qualified agricultural property.) 

Classification of property on this year's assessment soll 

Classification should be {check one of the following): 

[") Agricutturat 

[] industria 

[7 Timber Cutover 

[7] commercial 

[7] Residential 

[] Developmental 

4: PROTEST 

OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY. 

If the assessor has dented or changed the percentage of the exemption from the 18 mills of local schoo! operating tax for qualified agricultural proper- 

ty, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR AGT UPON 

THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR

Page 5

i 

i

Page 6

Ju

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

JoAnn Byl,Thomas Byl,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000924

Township Of Benona,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Respondent 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: June 25, 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. 26-000924

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

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

JoAnn Byl,Thomas Byl,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000924

Township Of Benona,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Respondent 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: June 25, 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).

Page 4

MTT Docket No. 26-000924

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

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 

APR 0 8 2026 

Larry Byl, Real Estate Broker 

163 N. Michigan Ave. 

MICHIG 

AX TRIBUNAL 

Shelby, MI 49455 

April 2, 2026 

Michigan Tax Tribunal, Small Claims 

611 W. Ottawa St. 

PO Box 30232 

Lansing, MI 48909 

RE: Benona Township, Oceana County parcel 64-011-500-104-10 

Dear Tax Tribunal, Small Claims, 

Attached please find the Petition for property tax appeal for a vacant one acre building parcel 

located in Benona Township of Oceana County, Michigan. The legal description is Lots 104 and 112 

of Little Point Sable, North Plat, Oceana County, Michigan. The property is around 100 feet on the 

road with a depth of around 400 feet. 

Enclosed please find the following: 

1. 

Check for $125 

2. 

3 page petition to Tribunal 

3. 

Copy of the petition and response from Benona Twp. Board of Review (2 pages) 

4. 

Picture of overgrown pine trees on subject lot 

5. 

Location map showing subject and recent sales of other unimproved lots 

6. 

Copy of subject Little Point Sable, North Plat showing subject and first comparable 

7. 

Copy of Little Point Sable, South Plat showing comparables #2 and #3 

8. 

Copy of Sable View Plat showing comparables #4, #5 and #6 

9. 

MLS sheet showing listing and sale of subject lot for $40,000 

10. Verification of recent sale of comparable #1 

11. Verification of recent sale of 3 building lots called comparable #2 

12. Verification of recent sale of 2 building lots without road frontage comparable #3 

13. MLS sheet showing listing and sale of comparable #4 minimal views of lake 

14. MLS sheet showing listing and sale of comparable #5 minimal views of lake 

15. MLS sheet showing listing and sale of comparable #6 nice views of lake 

If possible, 

| would prefer an “in person” hearing. 

Respectfully, 

a

Page 2

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 

Thomas and JoAnn 

Byl 

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

645 River Rouge Dr. 

City or Town 

State 

ZIP Code 

Nashville 

TN 

37209 

Telephone Number 

4 5-478-2437 

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 

Lawrence 

4 

Byl 

Firm Name (if any) 

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

P.O. Box 130 

City or Town 

State 

ZIP Code 

Shelby 

MI 

49455 

Telephone Number oy 

4 578-4671 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Larrybyl@gmail.com 

Section 3: Subject Property Information suse the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

[J vest 

[1 No 

(0) n e 

**If No, you must file separate appeals for each parcel 

Property Address (No., Street) 

Little Point Sable, North Plat Lots 104 & 112 (unimproved building lot) 

City or Town 

County 

State 

ZIP Code 

Shelby 

Oceana 

MI 

49455

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check 

all that apply) 

True Cash and Taxable Value 

[0 Taxable Value Only (calculation) 

[J Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Subject consists of a resort building lot on a gravel road in a summer resort community 

called Little Point Sable. This property is around 5 lots landward of Lake Michigan but 

there is a small road end public access to the lake around 1/2 mile from the subject. 

This property was listed for sale for $40,000 on the local MLS. Because Buyers have 

family that own property on Lake Michigan close to this property, it was attractive to the 

Buyer. Asking price was $40,000 and that is what was paid for the subject in July of 

2025. The unimproved building lot next door recently sold for $55,000 to a nearby Lake 

Michigan cottage owner who is bulding a storage pole barn since he didn't have room 

on his waterfront lot for a storage building. Based on this comparable sale, the subject 

lot sale and other sales of wooded, no lake view lots in the area, it is our opinion that the 

highest true market value is $55,000 for the subject property. Additional comparable lot 

sales information attached to support proposed assessed value of $27,500 for subject. 

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 

[Hl] July 

[| December 

If No, please check the applicable reason(s): 

Od Not required to attend 

[| Appealing a purported Clerical Error 

or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

0 Appealing within 35 days of State Tax Commission Order 

[| Appealing within 35 days of receipt of Notice of Uncapping 

[J other 

If you checked “other” above, explain:

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Number: = 1-01 1-500-104-10 

Classification of Property: 

~~ Real 

Personal [J (check one) 

Agricultural 

0 

Commercial 

J 

Industrial 

0 

Residential 

Timber-Cutover (J

Page 5

M

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

JoAnn Byl,Thomas Byl,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000924

Township Of Benona,

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: May 13, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 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

JoAnn Byl,Thomas Byl,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000924

Township Of Benona,

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: May 13, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

JoAnn Byl,Thomas Byl,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000924

Township Of Benona,

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: May 13, 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

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 

APR 0 8 2026 

Larry Byl, Real Estate Broker 

163 N. Michigan Ave. 

MICHIG 

AX TRIBUNAL 

Shelby, MI 49455 

April 2, 2026 

Michigan Tax Tribunal, Small Claims 

611 W. Ottawa St. 

PO Box 30232 

Lansing, MI 48909 

RE: Benona Township, Oceana County parcel 64-011-500-104-10 

Dear Tax Tribunal, Small Claims, 

Attached please find the Petition for property tax appeal for a vacant one acre building parcel 

located in Benona Township of Oceana County, Michigan. The legal description is Lots 104 and 112 

of Little Point Sable, North Plat, Oceana County, Michigan. The property is around 100 feet on the 

road with a depth of around 400 feet. 

Enclosed please find the following: 

1. 

Check for $125 

2. 

3 page petition to Tribunal 

3. 

Copy of the petition and response from Benona Twp. Board of Review (2 pages) 

4. 

Picture of overgrown pine trees on subject lot 

5. 

Location map showing subject and recent sales of other unimproved lots 

6. 

Copy of subject Little Point Sable, North Plat showing subject and first comparable 

7. 

Copy of Little Point Sable, South Plat showing comparables #2 and #3 

8. 

Copy of Sable View Plat showing comparables #4, #5 and #6 

9. 

MLS sheet showing listing and sale of subject lot for $40,000 

10. Verification of recent sale of comparable #1 

11. Verification of recent sale of 3 building lots called comparable #2 

12. Verification of recent sale of 2 building lots without road frontage comparable #3 

13. MLS sheet showing listing and sale of comparable #4 minimal views of lake 

14. MLS sheet showing listing and sale of comparable #5 minimal views of lake 

15. MLS sheet showing listing and sale of comparable #6 nice views of lake 

If possible, 

| would prefer an “in person” hearing. 

Respectfully, 

a

Page 2

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 

Thomas and JoAnn 

Byl 

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

645 River Rouge Dr. 

City or Town 

State 

ZIP Code 

Nashville 

TN 

37209 

Telephone Number 

4 5-478-2437 

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 

Lawrence 

4 

Byl 

Firm Name (if any) 

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

P.O. Box 130 

City or Town 

State 

ZIP Code 

Shelby 

MI 

49455 

Telephone Number oy 

4 578-4671 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Larrybyl@gmail.com 

Section 3: Subject Property Information suse the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

[J vest 

[1 No 

(0) n e 

**If No, you must file separate appeals for each parcel 

Property Address (No., Street) 

Little Point Sable, North Plat Lots 104 & 112 (unimproved building lot) 

City or Town 

County 

State 

ZIP Code 

Shelby 

Oceana 

MI 

49455

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check 

all that apply) 

True Cash and Taxable Value 

[0 Taxable Value Only (calculation) 

[J Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Subject consists of a resort building lot on a gravel road in a summer resort community 

called Little Point Sable. This property is around 5 lots landward of Lake Michigan but 

there is a small road end public access to the lake around 1/2 mile from the subject. 

This property was listed for sale for $40,000 on the local MLS. Because Buyers have 

family that own property on Lake Michigan close to this property, it was attractive to the 

Buyer. Asking price was $40,000 and that is what was paid for the subject in July of 

2025. The unimproved building lot next door recently sold for $55,000 to a nearby Lake 

Michigan cottage owner who is bulding a storage pole barn since he didn't have room 

on his waterfront lot for a storage building. Based on this comparable sale, the subject 

lot sale and other sales of wooded, no lake view lots in the area, it is our opinion that the 

highest true market value is $55,000 for the subject property. Additional comparable lot 

sales information attached to support proposed assessed value of $27,500 for subject. 

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 

[Hl] July 

[| December 

If No, please check the applicable reason(s): 

Od Not required to attend 

[| Appealing a purported Clerical Error 

or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

0 Appealing within 35 days of State Tax Commission Order 

[| Appealing within 35 days of receipt of Notice of Uncapping 

[J other 

If you checked “other” above, explain:

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Number: = 1-01 1-500-104-10 

Classification of Property: 

~~ Real 

Personal [J (check one) 

Agricultural 

0 

Commercial 

J 

Industrial 

0 

Residential 

Timber-Cutover (J

Page 5

M

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