Michigan

Joanne R Kemp Petitioner V Township Of Grass Lake Respondent

Petitioner: Joanne R Kemp
Respondent: Township Of Grass Lake

Case overview

Docket number: 26-000682-TT
Status: Ready Schedule
CaseType: SC Property
Division: Small Claims Division
County: Jackson
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
11	Notice of Filing	Not recorded	Not recorded	09/11/2026	Not recorded	Download
10	Answer was received	RESP	Not recorded	06/29/2026	Not recorded	Download
9	Order Setting Aside P Default	Not recorded	Not recorded	07/22/2026	Not recorded	Download
8	Response to Order	Not recorded	Not recorded	07/01/2026	Not recorded	Download
7	Response to Order	Not recorded	Not recorded	07/01/2026	Not recorded	Download
6	Response to Order	Not recorded	Not recorded	07/01/2026	Not recorded	Download
5	Response to Order	Not recorded	Not recorded	07/01/2026	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	06/17/2026	Not recorded	Download
3	Petition has been verified	PET	1	06/17/2026	Not recorded	Download
2	Notice of Docket Number SC	Not recorded	Not recorded	06/17/2026	Not recorded	Download
1	A petition was received.	PET	Not recorded	04/20/2026	$125.00	Download

Documents

SC-Notice_of_Filing_of_Answer.2026-09-11_14-11-13.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Joanne R Kemp,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 26-000682

Township Of Grass Lake,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website.

Unless Respondent was defaulted, this case is ready to be scheduled for a Small

Claims hearing and will be scheduled in the normal course of scheduling. You will

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email

address in the petition or other documentation. The Notice of Hearing will inform you of

the date, time, and location of your hearing (note that your hearing will likely be

conducted by telephone). Please read the Notice of Hearing as it includes important

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy

to the opposing party at least 21 days before the hearing date even if the documents

had been submitted to the local Board of Review or the Michigan Department of

Treasury. If the documents are not timely submitted to the Tribunal and served on the

opposing party, the documents may be excluded. Documents may be filed with the

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this

case through an informal settlement conference. An informal settlement conference

is a meeting between the parties and/or their representatives to discuss the issues in a

case in an effort to settle the case. This process may be an alternative to a hearing with

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an

appeal of a principal residence exemption that was denied by either the Michigan

Department of Treasury or a County. Also, state taxes levied by the Michigan

Department of Treasury, such as income taxes, are not subject to the informal

settlement conference process.

Page 2

MTT Docket No. 26-000682

Page 2 of 2

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

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

Joanne R Kemp,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000682

Township Of Grass Lake,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of

Page 4

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Page 1

RECEIVED 

JUL 08 202 

MICHIGAN TAX TRIBUNAL 

: 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26-000682 

Section 1: Respondent’s Contact information 

Unit of Government 

Grass Lake Charter Township 

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

PO Box 216 

City or Town: 

State: 

ZIP Code: 

Grass Lake 

Mi 

49240 

Telephone Number: 517-522-8464 

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

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

First Name; 

M.L: 

Last Name: 

Ruth 

A 

Scott 

Firm Name (if any): 

Malling Address {No., Street, P.O. Box or Rural Route}: 

PO Box 216 

City or Town: 

State: 

ZiP Code: 

Grass Lake 

(Mt 

49240 

Telephone Number: 517-740-7989 

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

assessor@grasslaketownship.gov 

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

If no, list all parcels that are adjoining in separate groupings. Attach a 

separate sheet if necessary. 

[} Yes 

[1 No 

Not Applicable 

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

ves 

[] No

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

See Attached Exhibit 

Section 5: Jurisdictional Issues 

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

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

[Wm] Ne 

if yes, check which BOR Petitioner attended: 

March 

|] July 

[I] December 

if the July or December BOR revised the assessment(s) at issue, did it have authority? [Mi] Yes 

[i] No 

if yas, cite the Board's authority. 

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

No 

if yas, explain 

is Petitioner appealing from a State Tax Commission Order? 

[7 ves 

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 *use the multiple parcel form for additional, contiguous parcels. 

Parcel Um 000-10-26-101-001-13 (no parcel # on petitioners petition) 

Classification of Property: 

Real] 

Personal 

[J (check one) 

Agricuttural 

0 

Commercial [J 

Industrial [1 

Residential & 

 Timber-Cutover [J 

 Developmentat [3 

Utility [J {check one) 

Assessad Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review:

Page 3

HARTER TOWNSHIP

EST. 1832

GREAT PLACE To CALTON

373 LAKESIDE DRIVE

P.O.BOX 216

GRASS LAKE, MICHIGAN 49240

Phone: (517) 522-8464

Fax: (517) 522-4955

www grasslakect.com

Michigan Tax Tribunal

Small Claims Division

MTT Docket No. 24-003296

Re: Property Tax Appeal Answer Form — Valuation appeal

Section 4: Explain Your Answer to this Appeal

Parcel ID 000-10-26-101-001-13, is currently owned by Andrew & Joanne Kemp, and located at

2794 Kalmbach Rd Grass Lake MI, per Grass Lake Township’s Assessing Department records.

Joanne Kemp appealed parcel ID 000-10-26-101-001-13 to the Grass Lake Township 2026

March Board of Review and per the submitted March Board of Review petition (attached)

protested the assessed & taxable values on the petition to Board of Review. The 2026 assessed

value documented on the property record card is supported by prescribed mass appraisal

technique using the issued State of Michigan Cost Manual, Grass Lake Township's current rural

residential land value studies and Grass Lake Township’s current residential rural economic

condition factor (ECF) studies that were applied uniformly to all parcels within the residential

rural area. The calculated 2026 assessed value prior to MBOR was 303,200. The Grass Lake

Township March Board of Review deemed a supportable change to the assessed value for 2026

based on the supplied copy of a historical 5/26/2025 dated appraisal copy provided to MBOR.

The final 2026 MBOR assessed value is documented at 290,000. Resulting in a MBOR reduction

in assessed value of 13,200.

The parcel’s 2026 taxable value was uncapped per the State of Michigan's approved uncapping

requirements, due to the transfer of ownership that occurred on 6/16/2025. Due to the change in

ownership the taxable value resulted in a 2026 uncapping of taxable value which equals the final

2026 assessed value of 290,000 determined by the MBOR.

Page 4

property using the same valuation method used to value all other property of the same 

classification in the assessing jurisdiction.” 

Thank you, 

Grass Lake Township Assessing Department 

Ruth

Page 5

Parcel

Page 6

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Joanne R Kemp, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000682

Township Of Grass Lake,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

default on June 17, 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: July 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

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

Joanne R Kemp, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000682

Township Of Grass Lake,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

default on June 17, 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: July 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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Page 1

Docket #26-000682

04/13/2026

05:20

2026 BOARD OF REVIEW DECISION

FROM

Docket #26-000682

GRASS LAKE CHARTER TOWNSHIP

ASSESSING DEPARTMENT

373 LAKESIDE DR PO BOX 216

GRASS LAKE, MI 49240

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL:

PROPERTY IDENTIFICATION: (Parcel Code required. Property address

and legal description optional.):

38-000-10-26-101-001-132794 KALMBACH RD

COM AT THE W % POST OF SD SEC 26 TH N0°51°58"W

KEMP JOANNE & ANDREW

1528.05 FT ALG THE W LN OF SEC 26 TO THE POB TH N0°

2794 Se we 5

51°58”W 228.70 FT CONT ALG THE W LN OF SD SEC 26 TH

GRASS

N88°49°18"E 690.76 FT PAR WITH THE N LN OF SD SEC 26

TO THE C.L. OF KALMBACH RD AS NOW OCCUPIED; TH

S08°58°05"W 15.47 FT ALG THE C.L. OF KALMBACH RD TH

$07°15°45"W 215.39 FT CONT ALG THE C.L. OF KALMBACH

THIS PROPERTY IS CLASSIFIED

401

(RESIDENTIAL-IMPROVED)

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

38-000-10-26-101-001-13

They have made the following determination based on the information you supplied.

Board of Review Comments

BOARD OF REVIEW ADJUSTED TO THEIR OPINION OF MARKET VALUE USING PROVIDED APPRAISAL AND APPRAISAL COMPARABLES.

2026 ORIGINAL ASSESSED VALUE

303,200

[2026

"BOARD OF REVIEW" ASSESSED VALUE

290,000

(If the above amounts are the same, no revisions have occured)

[2026 ORIGINAL TAXABLE VALUE

303,200

|2026 "BOARD OF REVIEW" TAXABLE VALUE

290,000

[2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG

100.0000

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/0,4677,7-187-38254---,00.html

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Case_26-000682_Petition to Board of Review_Joanne R Kemp.pdfRead complete document text →

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Page 1

Docket # 26-000682

Michigan Department of Treasury

Docket # 26-000682

618 (Rev. 11-12)

Petition to Board of Review

L035

This form is issued under the authority of P.A, 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal

or the State Tax Commission unless you first protest to the Board of Review.

TO BE COMPLETED BY OWNER OR OWNER'S AGENT

Owner's Name (Please | Print or Type)

Petitioner's Name

(if Other than Owner. Please Print or Type)

oan

REM

{Township or City

’

County

Gignss

LhEE

JRCES

onl

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:

| Property Identified (Parcel code required. Property address & tegal description option)

PA STATA SNARE

RYT TENA CT

ENE

BA 794 KALumpiet!

hn,

Protested Item

Assessed Value

hd Tentative Taxable Value

1. PROTEST OF ASSESSMENT

(Complete this section for a protest of assessed value and/or tentative taxable value)

| Classification

|_| Qualified Agricultural

Property Exemption

Owner's Estimate of True Cash Value

Tentative Taxable Value

EVAN,

30S,

Fido

{Assessed Amount

303

2. PROTEST OF CLASSIFICATION

(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 should be (check one of the following):

| Agricultural

1industrial

Ml Timber Cutover

od |

Utility {Personal Property Only)

|| commercial

Residential

{| Developmental

Classification of property on this year's assessment rol

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY

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

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

UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.)

Percent qualified agricultural exemption granted by assessor (Enter 0

if exemption

Percent qualified agricultural exemption requested by owner (Enter 100 if full

denied)

exemption requested)

4. REASON FOR PROTEST

State reason(s) for protest of assessed value and/or the tentalive taxable value and/or classification andlor qualified agricultural property ‘exemption

Prpurg HT

Hes

wl Jee Jods Foe

BY WPEED

LaLoE

o£)

F PFD ON

D0 NOT BELIEVE THE Valve JHCPERSED

70 Ppa ALU, 00 7 7 I05 FIO

TEMUTATIVE TAYEOLE VHUE

jai

8 BEAdTHS.

CERTIFICATION

TID ARI]

PT TIE &

Date

0980000,

"NYG Kamba Po TR CCI

0-8 a

gan.govitreasury

Fé

[5 srhay

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Page 1

Docket # 26-000682

- 

Docket # 26-000682 

20250523-1567-1 

Uniform Residential Appraisal Report 

Fed 

2784Kal 

re oes TT 

Sma appeal (Epon 

To prove Te nde cio ih a accurate, od adequately supported, opicn of the ariel value of he subject property. 

Property Address 2794 Kalmbach Rd 

B 

Gly Grass Lake 

_ 

Sate MI 

Zip Code 49240 

“Bomower_Joanne Kemp 

: 

Owner of Public Record_Cory 

& Lauren Kirkpatrick 

County Jackson 

Nn 

“Legal Desorption. See Attached Addendum 

oo 

pssessors Parcel 

#_D00-10-26-101-001-13 

oo 

CTT 

Maem 2024 

RETaes 067 

oo] 

$ “Neighborhood Name_Grass Lake Township 

B 

Vap Reference MSAMD 

Census Tract 0068.04 

) 

“coowpant_ 

OKI0wner [Tenant 

[Vacant 

Special scesomonts$ 0 

_ 

[Jperyear 

L 

permonty 

| Property 

Rights Appraised 

XIFee Simple 

[Leasehold Other (describe) 

E Assignment Type 

_[XiPurchase Transaction 

Refinance Transaction 

[10ther {desarbe) 

} 

_ 

C LonderiClient Huntington National Bank 

Address 44 South High St, Columbus, OH 43287 

i boen offeced 

for sale nthe twelve months prior 0 the effective cate of tis appraisal? 

(5), and date(s}, 

1 

did 

(LJ did not analyze the contract for sale for the subject purchase ‘fransaction. Explain the results of the analysis "of the contract for sale or why the analysis was not performed. 

< 

Arms length saleA capy of the purchase agreement was provided to the appraiser. 

It indicated a sale price of $545,000 with noted concessions. 

" “Coniract Price § 545000 

Date of Contract G8ia1150%5 

he property seller the owner of publi record? 

Xlves [No Data Source(s) 

PA & Tax Record 

RIS there any financial assistance (loan charges, sale concessions, gift or downpayment assistance, etc.) to be paid by any party on behalf of the borrower? 

x] Yes J No 

Tf Yes, report he total dollr amount and describe the fem tobe paid, 

C 

$5000; The purchase agreement supplied to this appraiser states "Seller to contribute $5,000 towards buyers closing costs, pre-paids, and or points". 

T 

Tote: Race and he racial composition of the neighborhood are not appraisal factors. 

Neighborhood Characteristics 

One-U 

ent Land Use % 

One-Linit Housing 

} 

Pe 

on BE Fu 

propery Values [lnreasing | 

Tloedning. 

PRCE 

AGE 

Onednt 

58% 

uitlp 

| Over 75% [%] 25-75% 

[J Under25% 

| Demand/Supply 

[shortage 

1X] In Balance []Over Supply 

| 

$000) 

(yrs) 

24Unit 

3% 

! coun [Rpg IK] siable 

lng Time 

(Jurcer3mns D]36mbe 

(lowrombs 

50 

Low 0 

Wibfanly 3% 

© “Neighborhood Boundaries 

- 

| 

123s 

High 

185 

Commercial 

12 % 

B 

The subject is sited North of Sharon Valley Rd, East of Gilletts Lake Rd, South of Hwy I-94, and West of Hwy M52. 

24 

Pred. 

5 

Other Other 

24 % 

0 Neighborhood Description 

oT 

i 

The subject is sited in a fairly well maintained neighborhaod in Grass Lake Township. The homes in the area are average quality and a mixture of style and values. Local shopping 

is within 

1 mile. Schools and recreational activities are considered average for the area. 

0 

0 

D Market Condifons (including support for the above conclusions) 

See Attached Addendum 

y Rectangular __ View NiRes 

Cregular 

] 

Mea 35480 

Shape N 

“Specific 

Zoning Classification AG 

} 

Zoning Description. Agricultural 

Zoning Compliance 

XlLegal [] Legal Nonconforming (Grandfathered Use) 

[TINo Zoning {1 egal (descrioe) 

i} 

1s the highest and best use of subject property as improved (or as proposed per plans and specications) the present use? 

Yes [JNo 

If No, desarive. 

See Attached Addendum 

ij 

j 

) 

i 

s 

Utiifies 

Public Other (describe) 

___ 

Public_Ofher (describe) 

Off-site Improvements 

Type. 

Public 

Private 

| 

Eecticty 

XL] 

BN 

Water 

LU] 

D6 

private weil 

Street 

Asphalt 

xi 

T Gas 

OC 

poas 

Sanitary Sewer [1X 

PrvateSeptic Mey Nene 

ean 

E” FEMA Special Flood Hazard Area 

[1 Yes (XINo 

FEMA Flood Zone X 

FEMA Map # 26075C02500 

FEMA Map Date 05/037 

Ace the ullties and off-site Improvements typical for the market area? 

(Yes {No IfNo, describe. 

‘Are thera any adverse site conditions or extemal factors (easements, encroachments, environmental conditions, land Uses, etc)? 

1 Yes (XT No If Yes, describe. 

See attached addendum. 

General Description 

= 

Foundation 

materials/condition 

Interior 

_matérials/condition 

Units 

BE} One LJ One with Accessory 

Unit 

| [X] Concrete 

Slab 

[1] Craw Spc 

Congrete/Gd 

“Fes 

wveied 

“# of Stories 

1 

IT Full Basement 

[X] Partial Base 

TVinylave. 

[Was 

DrywaliGd 

3 

Basement Area 

966 sq. . 

_AsphaltGd 

TimFinish 

__ Wood/Gd 

| 

) Basement Finish 

_ 

0% 

Downspouts Alurminum/Gd_____ 

[Bath Floor 

CTile/Gd 

Design (Style) Ranch 

£7 Outside EntiyfExit___ [1 Sump Pump_ 

[Window Type 

Csmt&DHIGd 

Bath Wainscot_Tile,Fiber/Gd 

Year Built 2024 

Evidence of 

[ iinfestation 

Storm Sashvinsulated_ Storms/Gd 

_carstorage 

Clone 

|" Effective 

Age (Yrs) 

1 

[1 Dampness 

[] Settlement 

Screens 

Yes/Gd 

[X] 

Driveway 

#of Cars 

10 

Ac 

[] None 

Heating 

[X] FWA [] HWBB [X] Radiant |Amenities 

[ WoodStove(s) # 0 

[Driveway Surface Cravel 

R

Page 2

Uniform

Page 3

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Page 1

Internal

Date: July 1, 2026 

To: Department of Licensing and Regulatory Affairs, Michigan Tax Tribunal 

Docket No: 26-000682 

Re: Joanne R Kemp (Petitioner(s)) 

vs 

Township of Grass Lake (Respondent(s)) 

My husband, Andrew Kemp and myself, Joanne Kemp, bought our home in Grass Lake, MI, 

address 2794 Kalmbach Rd, Grass Lake, MI 49240 on June 16th, 2025. We received an 

appraisal on May 25, 2025 for $550,000. The purchase price of the home was $545,000 or 

$195/sq foot. 

The home is a 3 bedroom, 2 and half bath and unique in fact that the majority of the home 

resides on a cement slab, with a 1,000 square foot basement on a section of the home. 

Because of its unique build, it is difficult to assess or locate comparable properties in the 

area. 

It is our belief the taxable value would be approximately 50% of the appraised value 

$550,000 or 272,500 taxable value. We were quite surprised when we received our first tax 

assessment from the Township of Grass Lake of 303,200 taxable value in February 2026. 

That would imply our home is worth $606,400 or increase in value in mere 8 months by 

$56,400 or 10.35%. My husband and I petitioned the Board of Review and stated our case. 

The Township of Grass Lake responded by reducing the initial assessment from 303,200 to 

290,000. This would indicate our home value is $580,000, an increase from prior year 

appraisal of $30,000 or 5.2%. There are no reports that support this increase in property 

value in the area. The average price of a home in Grass Lake is $349,220 based on 2025 

data from House Prices. 

We kindly ask the Michigan Tax Tribunal to consider the first tax assessment of our home 

similar to the appraisal value. The appraisal is attached for review. 

Thank you kindly for your consideration. 

Sincerely, 

Joanne R. Kemp 

Email: Jkemp525@hotmail.com

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000682

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Response to Order

Attachment File Name: Case_26-000682_Response_Joanne R Kemp

Document Type: Response to Order

Attachment File Name: Case_26-000682_Appraisal_Joanne R Kemp

Document Type: Response to Order

Attachment File Name: Case_26-000682_Petition to Board of Review_Joanne R Kemp

Document Type: Response to Order

Attachment File Name: Case_26-000682_Board of Review Decision_Joanne R Kemp

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Joanne R Kemp,

Petitioner, MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 26-000682

Township Of Grass Lake,

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: June 17, 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. 26-000682

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

Joanne R Kemp,

Petitioner, MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 26-000682

Township Of Grass Lake,

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: June 17, 2026

2 “A submission by mail is considered filed on the date indicated by the United States Postal Service