Record Finder / 26-000831-TT
Michigan
John F Diver Petitioner V Township Of Emmett Respondent
- Petitioner
- John F Diver
- Respondent
- Township Of Emmett
Case overview
- Docket number
- 26-000831-TT
- Status
- Ready Schedule
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Saint Clair
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 7 | Motion to Compel Informal Settlement Conference was received. | PET | Not recorded | 10/14/2026 | $0.00 | Download |
| 6 | A request for informal conference was served on the Tribunal. | PET | Not recorded | 08/10/2026 | Not recorded | Download |
| 5 | Notice of Filing | Not recorded | Not recorded | 08/06/2026 | Not recorded | Download |
| 4 | Answer was received | RESP | Not recorded | 06/09/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Attachments to Answer | RESP | Not recorded | 06/09/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 05/11/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 04/06/2026 | $0.00 | Download |
Documents
26-000831.pdfRead complete document text →
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Page 1
RECEIVED OCT 2 ¢ 2026 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR mn oTER : MICHIGAN TAX TRIBUNAL Petitioner(s) Y MTT Docket No. 26-000831 ~~ Emmett Township Respondent(s) MOTION TO COMPEL INFORMAL SETTLEMENT CONFERENCE 1. Petitioner served Respondent a request for an informal settiement conference on 10 August 2026 2. Respondent was required to schedule and hold the conference within 60 days of receipt of the written request. 3. To date, a conference has not been scheduled. 4. Petitioner requests this Tribunal grant Petitioner's motion to compel the informal settlement conference. 2 Fr Partf/Representative (sign here) John F. Diver [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. oo A . 12 October 2026 ~ WL Date (Sign here)
Page 2
John F. DIVER 4465 Shamrock Ln Emmett, Michigan 48022 UNITED STATES OF AMERICA E FOREVER/USA 9207 61 120 MOAHR MICHIGAN TAX TRIBUNAL 611W. Ottawa ST. P.O. ps, Neosy Box 30232 Lansing, Michigan 48909-8195 wpe ee pp PERE Ea ioe gi
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26-000831.pdfRead complete document text →
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Page 1
RECEIVED AUG 1 3 2026 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR John F. Diver ; MICHIGAN TAX TRIBUNAL Petitioner(s) \ MTT Docket No.___ 26-000831 Emmett Township, Respondent(s) REQUEST FOR INFORMAL SETTLEMENT CONFERENCE 1. | am requesting an informal settlement conference be scheduled and held to discuss this case. 2. A hearing has not yet been scheduled in this case. 3. Name of Requestor: John F. Diver Requestor’'s Phone Number: 1810 395 8458 Requestor's Email (if any): Navy994@ msn.com 4. The requester is the: [ATaxpayer [Local Unit of Government [Authorized Repfesentative of Reduestor Signature 10 August 2026 Date Taxpayer would respectfully request that the Conference takes
Page 2
Page 2 of 2 PROOF OF SERVICE I certify that on this date 10 August 2026 , | served a copy of this request on Emmett Township (the opposing party if not represented or their representative) by: Personal Delivery [] First Class Mail [_] Registered or Certified Mail or [C] Other Designated Delivery Service (UPS, FedEx) 10 August 2026 yay, J ANN Date Signature *A copy of this request must also be filed with the Michigan Tax Tribunal. Mailing Address: 611 W. Ottawa St., Lansing, MI 48933 Overnight Carrier Address (UPS, FedEx, DHL Deliveries): 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906 E-Filing: https:/eFiling.apps.lara.state.mi.us
Page 3
John F Diver, MICHIGAN TAX TRIBUNAL. Petitioner, SMALL CLAIMS DIVISION v MOAHR Docket No. 26-000831 Emmett Township, Respondent. MOTION Requesting that the RESPONDENT be held in Default. On June 09,2026 the Respondent, Emmett Township, filed an “Answer” to my Petition, Case MOAHR Docket No. 26-000831. This answer was not presented to the Petitioner, John Diver, nor is there any indication that a “Proof of Service” was provided to the Michigan Tax Tribunal as required by MTT Rule 227(12). The petitioner is not fully familiar with the term “Notice of Filing” but assumes it to mean that the petition has been verified and conforms to applicable MTT Rules. This oversight on the part of the Respondent eliminated the Petitioner's possibility of responding to the obtuse answer. Therefore, the Respondent, Emmett Township, should be held in default for failure to file his /her answer with the Petitioner or a “Proof of Service” with the Michigan Tax Tribunal. John FE pa Petitioner MOAHMR Docket No. 26-000831
Page 4
John F. DIVER 4465 shamrock Ln Emmett, Michigan 48022 — | =a = —— — WITEDSTATES UNITED STATES u OF AMERICA OF AMERICA Eh 2 FOREVER/USA | J \ \\ / \ \\ © S \ 3 2 om & [5} — Iq Q 11} (0) = oc = MOAHR MICHIGAN TAX TRIBUNAL 611W. Ottawa ST. P.O. Box 30232 Lansing, Michigan 48909-8195 Hippel
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SC-Notice_of_Filing_of_Answer.2026-08-06_11-49-29.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 John F Diver, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000831 Township Of Emmett, 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. 26-000831 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 John F Diver, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000831 Township Of Emmett, 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
Page 4
MTT
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26-000831 Diver Answer File.pdfRead complete document text →
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Page 1
Parcel Number:
74-19-019-1002-000
Jurisdiction:
EMMETT TOWNSHIP
County:
St.
Clair
Pri
[Grantor
© Grantee
TTT
“sale| Sale |Inst.
|Terms
of Sale |
[Liber
|
|
|
Price]
Date
[Type
|
&
Page
[DIVER JOKN/SYLVTA or
- [DTVER JOHN/SYLVIA TRUST |
0] 08/23/2004
|QC
|21-NOT USED/OTHER
~~
13170/426
J
"DIVER JOHN/SYLVTA
-
05/31/1998
|1C
|03-ARM'S LENGTH
[17807693
or
09/26/1995
[oC
|03-ARM'S LENGTH
15497788
=
+
1
—
——
{Broperty Address
[Class:
RESIDENTIAL-IMPRO
|
ning: RES.
[Building Permit(s)
|
Date
[4465 SHAMROCK LN
CAPAC COMMUNITY SCH DISTRICT
170670971999
JERE.
map ¥
100% 01/04/2000
2ien
[Owner's Name/Address
DIVER JOHN / SYLVIA TRUST
|
|Standard Utilities
|Underground Utils.
‘Topography
« of
Site
Rolling
Low
High
Landscaped
Swamp
Wooded
Pond
Waterfront
Ravine
Wetland
"2026 Est TCV 643,969 TCV/TFA:
227. 63]
4465
SHAMROCK
LN
—
|EMMETT MI
48022
x Improved IN
[Vacant
]
| Saved
Zallits
E: Estimates for ‘Land
T “Table 401MB. 407 EMMETT
{
Public
* Factors
*
|
Improvements
Description
Frontage
Depth
Front
Depth
Rate
%Ad
i
i.
PT
Tye perm
I
[FE
-peeye
RES
10.010 Acres
5,497
10
fax Description
a
leravel Road
10.01
Total Acres
Total
Es
BEG N153'11"E 2643.22',
N139'17"E
649.40"
X
|Paved Road
EE ——
—
—
—-
SE
|& N887'49"W 653.26'
FROM
S 1/4 COR TH
Storm Sewer
|N887'49"W
653.47',TH N26'10"E
668.73',TH
Sidewalk
Land Improvement
Cost Estimates
|
"
'
"
"
Description
Rate
$887'E 650.75',TH S152'11"W 668.57'
TO
Water
:
BEG SECTION
19
T7N R14E 10.01 A
Is
D/W/P:
4in Concrete
10.02
AEA.
SE
ewer
i
Comments/Influences
Iptectric
Total Estimated Land Improvements Tru
2025 3/21 MBOR DECISIONS MAILED
Gas
Work Description for Permit 9948, Issued 06/09/1999:
Curb
Work Description
for
Permit
99-45,
Issued 05/31/1999:
Street Lights
Year
“Land
Flood Plain
Building]
Assessed] Boa
Value
Value
Value
Wo.
PT
BN
-
4.
=
a
Who
When
What
[2026
27,500
294,500
322,000
|
VLP 05/05/2016 REVIEWED |2025
726,000]
275,300
301,300
73
|The Equalizer.
Copyright
(c)
1999
-
2009.
5024
5
Sh
3
ies
58
0)
{Licensed To:
Township
of Emmett,
County
of
i
5,000
.
256,500
81.500]
Ist
igan
12023
25,000
236,400
261,400
2
dd
ae
—
i
.
a
SE
***
Information herein deemed reliable but not guaranteed***Page 2
Residential Building
1
of
1
| Building Type
1X
"Condition: Very Goo
{IR
J
—
Room List
(Doors |
Soli
[Basement
~
(51 Floors
1st
Floor
I
FE
2nd Floor
| Kitchen:
i
1
3 Bedrooms
Other:
me
~i
Other:
m
Exterior
Wood/Shingle
o
Aluminum/Vinyl
X Wood Frame
|
| Building Style:
11
&
1/2 STORY
|
Yr Built
[single Family
‘Mobile Home
‘Town Home
i
Duplex
{
|A-Frame
|
|
Remodeled
Parcel Number:
0/Front Overhang
0{Other Overhang
1999
io
f
||
ry
!
slab:
0
S.F.
Excavation
Wood Sash
Height
to Joists:
0.0]
X
Metal
Sash
Reise
hn
=
Vinyl Sash
(8) Basement
Double Hung
~IConc.
Block
|
|Horiz.
Slide
{Poured Conc.
|x
[casement
f
|Stone
Double Glass
i
[Treated Wood
Patio Doors
{Concrete
Floor
Storms
& Screens
7 ‘Basement Finish
3)
Roof
or [Recreation TSE
{Living
SF
1
‘Walkout
Doors
(B)
{
No Floor
SF
|
| ___IWalkout Doors (A) |
i
(10)
Floor Support
i
Joists:
Unsupported Len:
Cntr.Sup;._
i
[1
| |
:
| —
[oil]
coal]
A
Forced Air w/o Ducts
Forced Air w/ Ducts
Forced Hot Water
Electric Baseboard
Elec.
Ceil.
Radiant
Radiant
(in-floor)
Electric Wall
Heat
Space
Heater
|Wall/Floor Furnace
Forced Heat
& Cool
Heat
Pump
No Heating/Cooling
|stean
‘Bath Heater
Vent
Fan
74-19-019-1002-000
Cook Top
Dishwasher
Garbage Disposal
Hot
Tub
Unvented Hood
Vented Hood
Intercom
Jacuzzi
Tub
Jacuzzi repl.Tub
[Interior 1 “Story
1
{Interior
2
Story
|2nd/same Stack
[Two Sided
Exterior
1
Story
{Exterior
2
Story
Prefab
1 Story
Prefab
2
Story
|Heat Circulator
{Raised Hearth
{Wood Stove
{Direct-Vented
Ga
Print
Central Air
Wood Furnace
2) TUES
)
Oven
-
Microwave
Class:
Standard Range
Bffec.
Age:
27
Self Clean Range
Floor Area:
2,829
Sang
Total
Base
New
767
Total
Depr Cost:
560
Trash Compactor
Central Vacuum
+328
+150
X
Estimated T.C.V:
573,
(16)
Porche
Area|Type
605[wCP
(
30{WwCP
872 Treated
|
|
|
033
Security
System
|
| Cost
Est.
for
Res.
Bldg:
1
Single
Family
1
&
1/2
ST
“7
(11)
Heating System:
Forced Heat
& Cool
Ground Area
= 2313
SF
Floor Area
= 2829
SF.
Phy/Ab.Phy/Func/Econ/Comb.
% Good=73/100/100/100/73
Building Areas
Stories
Exterior
Foundation
Size
1
Story
Pine Logs
Basement
1,116
1.5 Story
Pine Logs
Basement
1,032
3
Fixture
1
Story
Pine Logs
Basement
165
2 Fixture
Total:
Softener,
Auto
| Other Additions/Adjustments
Softener,
Manual
Plumbing
Solar Water Heat
3 Fixture Bath
1
No Plumbing
| Water/Sewer
Extra Toilet
1000 Gal Septic
1
Extra
Sink
Porches
Separate Shower
WCP
(1 Story)
609
Ceramic Tile
Floor
WCP
(1
Story)
30
Ceramic Tile Wains
| Garages
Ceramic Tub Alcove
class:
B Exterior:
Siding Foundation:
42 Inch
(Unfinis
Vent
Fan
Base Cost
875
(14)
Water/Sewer
Common Wall:
1 Wall
1
TCR
a
RE
ea
ni
Fireplaces
[Public Water
Interior
2 Story
1
{Public Sewer
{Water Well
Deck
|
Treated Wood
872
11
{1000
Gal
Septic
Totals:
12000 Gal Septic
:
~
|
Notes:
!
Lump
Sum Items:
ECF
(401.EMMETT TOWNSHIP RESIDENTIAL)
1.
ed
Information Heretn deemed reliable
but
not guaranteed***Page 3
Parcel Number: 74-19-019-1002-000, Residential Building 1 0] 35 a i -— wd ©! 8720 sf 2; garage 0 . H 875.0 sf NE 2 = 38° 5 1stib bl © 1116.0 sf wep ie lo 300s T= H 2 E i's] pee IS 43 1stb | 165.0sf] f Td 11/2548 = 5 1S T 1032.0 sf Sf 6090 st Sketch by Apex Sketch *** Information herein deemed reliable but not guaranteed***
Page 4
Agricultural Improvement
Page 5
Par
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scanswer_valuation.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 PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. 26-000831 Respondent’s Contact Information: Filer Type: Local Unit of Government Local Unit of Government: Township Of Emmett (SAINT CLAIR) First Name M.I. Last Name Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number E-mail Address Respondent’s Attorney/Authorized Representative’s Contact Information, if any: First Name Elisha M.I. Last Name Messina Firm Name (if any) Township of Emmett Address (No., Street, P.O. Box or Rural Route) 11100 Dunnigan Rd City or Town Emmett State Michigan ZIP Code 48022 Telephone Number 8103848070 E-mail Address emmetttownshipassessor@yahoo.com Subject Property Information: Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings. *If necessary, attach a separate sheet. N/A Does the subject property have a principal residence exemption of 50% or more? Yes
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Please Explain Your Answer to this Appeal: The property 74-19-019-1002-000 commonly known as 4465 Shamrock Ln, Emmett Township, MI 48022, The valuation of the property was developed by following the Michigan General Property Tax Act, as amended and all guidance/publication issued by the Michigan State Tax Commission. Jurisdictional Issues: IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES: Did Petitioner protest the assessment at a Board of Review? Yes If Yes, check which Board of Review Petitioner attended: March If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? *Submit a copy of the Notice of Assessment with the Answer. If the July or December Board of Review revised the assessment(s) at issue, did it have authority? If yes, please cite the Board’s authority? Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No If yes, please explain Is Petitioner appealing from a State Tax Commission Order? No If yes, when was it issued? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE: When was the Notice of Uncapping issued? Under what statutory section was the taxable value uncapped?
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Valuation Information: Parcel Identification Number: 74-19-019-1002-000 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 322000 Current Taxable Value as established by the Board of Review: 164346 What do you believe is the fair market value? 644000 What do you believe is the taxable value? Electronic Signature *Typing your name below will serve as your signature Respondent’s Signature: /s/ Elisha Messina Attorney or Authorized Agent’s Signature: /s/
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. 26-000831 Respondent’s Contact Information: Filer Type: Local Unit of Government Local Unit of Government: Township Of Emmett (SAINT CLAIR) First Name M.I. Last Name Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number E-mail Address Respondent’s Attorney/Authorized Representative’s Contact Information, if any: First Name Elisha M.I. Last Name Messina Firm Name (if any) Township of Emmett Address (No., Street, P.O. Box or Rural Route) 11100 Dunnigan Rd City or Town Emmett State Michigan ZIP Code 48022 Telephone Number 8103848070 E-mail Address emmetttownshipassessor@yahoo.com Subject Property Information: Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings. *If necessary, attach a separate sheet. N/A Does the subject property have a principal residence exemption of 50% or more? Yes
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Please Explain Your Answer to this Appeal: The property 74-19-019-1002-000 commonly known as 4465 Shamrock Ln, Emmett Township, MI 48022, The valuation of the property was developed by following the Michigan General Property Tax Act, as amended and all guidance/publication issued by the Michigan State Tax Commission. Jurisdictional Issues: IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES: Did Petitioner protest the assessment at a Board of Review? Yes If Yes, check which Board of Review Petitioner attended: March If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? *Submit a copy of the Notice of Assessment with the Answer. If the July or December Board of Review revised the assessment(s) at issue, did it have authority? If yes, please cite the Board’s authority? Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No If yes, please explain Is Petitioner appealing from a State Tax Commission Order? No If yes, when was it issued? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE: When was the Notice of Uncapping issued? Under what statutory section was the taxable value uncapped?
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Valuation Information: Parcel Identification Number: 74-19-019-1002-000 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 322000 Current Taxable Value as established by the Board of Review: 164346 What do you believe is the fair market value? 644000 What do you believe is the taxable value? Electronic Signature *Typing your name below will serve as your signature Respondent’s Signature: /s/ Elisha Messina Attorney or Authorized Agent’s Signature: /s/
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26-000831 Diver Answer File.pdfRead complete document text →
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Page 1
Parcel Number:
74-19-019-1002-000
Jurisdiction:
EMMETT TOWNSHIP
County:
St.
Clair
Pri
[Grantor
© Grantee
TTT
“sale| Sale |Inst.
|Terms
of Sale |
[Liber
|
|
|
Price]
Date
[Type
|
&
Page
[DIVER JOKN/SYLVTA or
- [DTVER JOHN/SYLVIA TRUST |
0] 08/23/2004
|QC
|21-NOT USED/OTHER
~~
13170/426
J
"DIVER JOHN/SYLVTA
-
05/31/1998
|1C
|03-ARM'S LENGTH
[17807693
or
09/26/1995
[oC
|03-ARM'S LENGTH
15497788
=
+
1
—
——
{Broperty Address
[Class:
RESIDENTIAL-IMPRO
|
ning: RES.
[Building Permit(s)
|
Date
[4465 SHAMROCK LN
CAPAC COMMUNITY SCH DISTRICT
170670971999
JERE.
map ¥
100% 01/04/2000
2ien
[Owner's Name/Address
DIVER JOHN / SYLVIA TRUST
|
|Standard Utilities
|Underground Utils.
‘Topography
« of
Site
Rolling
Low
High
Landscaped
Swamp
Wooded
Pond
Waterfront
Ravine
Wetland
"2026 Est TCV 643,969 TCV/TFA:
227. 63]
4465
SHAMROCK
LN
—
|EMMETT MI
48022
x Improved IN
[Vacant
]
| Saved
Zallits
E: Estimates for ‘Land
T “Table 401MB. 407 EMMETT
{
Public
* Factors
*
|
Improvements
Description
Frontage
Depth
Front
Depth
Rate
%Ad
i
i.
PT
Tye perm
I
[FE
-peeye
RES
10.010 Acres
5,497
10
fax Description
a
leravel Road
10.01
Total Acres
Total
Es
BEG N153'11"E 2643.22',
N139'17"E
649.40"
X
|Paved Road
EE ——
—
—
—-
SE
|& N887'49"W 653.26'
FROM
S 1/4 COR TH
Storm Sewer
|N887'49"W
653.47',TH N26'10"E
668.73',TH
Sidewalk
Land Improvement
Cost Estimates
|
"
'
"
"
Description
Rate
$887'E 650.75',TH S152'11"W 668.57'
TO
Water
:
BEG SECTION
19
T7N R14E 10.01 A
Is
D/W/P:
4in Concrete
10.02
AEA.
SE
ewer
i
Comments/Influences
Iptectric
Total Estimated Land Improvements Tru
2025 3/21 MBOR DECISIONS MAILED
Gas
Work Description for Permit 9948, Issued 06/09/1999:
Curb
Work Description
for
Permit
99-45,
Issued 05/31/1999:
Street Lights
Year
“Land
Flood Plain
Building]
Assessed] Boa
Value
Value
Value
Wo.
PT
BN
-
4.
=
a
Who
When
What
[2026
27,500
294,500
322,000
|
VLP 05/05/2016 REVIEWED |2025
726,000]
275,300
301,300
73
|The Equalizer.
Copyright
(c)
1999
-
2009.
5024
5
Sh
3
ies
58
0)
{Licensed To:
Township
of Emmett,
County
of
i
5,000
.
256,500
81.500]
Ist
igan
12023
25,000
236,400
261,400
2
dd
ae
—
i
.
a
SE
***
Information herein deemed reliable but not guaranteed***Page 2
Residential Building
1
of
1
| Building Type
1X
"Condition: Very Goo
{IR
J
—
Room List
(Doors |
Soli
[Basement
~
(51 Floors
1st
Floor
I
FE
2nd Floor
| Kitchen:
i
1
3 Bedrooms
Other:
me
~i
Other:
m
Exterior
Wood/Shingle
o
Aluminum/Vinyl
X Wood Frame
|
| Building Style:
11
&
1/2 STORY
|
Yr Built
[single Family
‘Mobile Home
‘Town Home
i
Duplex
{
|A-Frame
|
|
Remodeled
Parcel Number:
0/Front Overhang
0{Other Overhang
1999
io
f
||
ry
!
slab:
0
S.F.
Excavation
Wood Sash
Height
to Joists:
0.0]
X
Metal
Sash
Reise
hn
=
Vinyl Sash
(8) Basement
Double Hung
~IConc.
Block
|
|Horiz.
Slide
{Poured Conc.
|x
[casement
f
|Stone
Double Glass
i
[Treated Wood
Patio Doors
{Concrete
Floor
Storms
& Screens
7 ‘Basement Finish
3)
Roof
or [Recreation TSE
{Living
SF
1
‘Walkout
Doors
(B)
{
No Floor
SF
|
| ___IWalkout Doors (A) |
i
(10)
Floor Support
i
Joists:
Unsupported Len:
Cntr.Sup;._
i
[1
| |
:
| —
[oil]
coal]
A
Forced Air w/o Ducts
Forced Air w/ Ducts
Forced Hot Water
Electric Baseboard
Elec.
Ceil.
Radiant
Radiant
(in-floor)
Electric Wall
Heat
Space
Heater
|Wall/Floor Furnace
Forced Heat
& Cool
Heat
Pump
No Heating/Cooling
|stean
‘Bath Heater
Vent
Fan
74-19-019-1002-000
Cook Top
Dishwasher
Garbage Disposal
Hot
Tub
Unvented Hood
Vented Hood
Intercom
Jacuzzi
Tub
Jacuzzi repl.Tub
[Interior 1 “Story
1
{Interior
2
Story
|2nd/same Stack
[Two Sided
Exterior
1
Story
{Exterior
2
Story
Prefab
1 Story
Prefab
2
Story
|Heat Circulator
{Raised Hearth
{Wood Stove
{Direct-Vented
Ga
Print
Central Air
Wood Furnace
2) TUES
)
Oven
-
Microwave
Class:
Standard Range
Bffec.
Age:
27
Self Clean Range
Floor Area:
2,829
Sang
Total
Base
New
767
Total
Depr Cost:
560
Trash Compactor
Central Vacuum
+328
+150
X
Estimated T.C.V:
573,
(16)
Porche
Area|Type
605[wCP
(
30{WwCP
872 Treated
|
|
|
033
Security
System
|
| Cost
Est.
for
Res.
Bldg:
1
Single
Family
1
&
1/2
ST
“7
(11)
Heating System:
Forced Heat
& Cool
Ground Area
= 2313
SF
Floor Area
= 2829
SF.
Phy/Ab.Phy/Func/Econ/Comb.
% Good=73/100/100/100/73
Building Areas
Stories
Exterior
Foundation
Size
1
Story
Pine Logs
Basement
1,116
1.5 Story
Pine Logs
Basement
1,032
3
Fixture
1
Story
Pine Logs
Basement
165
2 Fixture
Total:
Softener,
Auto
| Other Additions/Adjustments
Softener,
Manual
Plumbing
Solar Water Heat
3 Fixture Bath
1
No Plumbing
| Water/Sewer
Extra Toilet
1000 Gal Septic
1
Extra
Sink
Porches
Separate Shower
WCP
(1 Story)
609
Ceramic Tile
Floor
WCP
(1
Story)
30
Ceramic Tile Wains
| Garages
Ceramic Tub Alcove
class:
B Exterior:
Siding Foundation:
42 Inch
(Unfinis
Vent
Fan
Base Cost
875
(14)
Water/Sewer
Common Wall:
1 Wall
1
TCR
a
RE
ea
ni
Fireplaces
[Public Water
Interior
2 Story
1
{Public Sewer
{Water Well
Deck
|
Treated Wood
872
11
{1000
Gal
Septic
Totals:
12000 Gal Septic
:
~
|
Notes:
!
Lump
Sum Items:
ECF
(401.EMMETT TOWNSHIP RESIDENTIAL)
1.
ed
Information Heretn deemed reliable
but
not guaranteed***Page 3
Parcel Number: 74-19-019-1002-000, Residential Building 1 0] 35 a i -— wd ©! 8720 sf 2; garage 0 . H 875.0 sf NE 2 = 38° 5 1stib bl © 1116.0 sf wep ie lo 300s T= H 2 E i's] pee IS 43 1stb | 165.0sf] f Td 11/2548 = 5 1S T 1032.0 sf Sf 6090 st Sketch by Apex Sketch *** Information herein deemed reliable but not guaranteed***
Page 4
Agricultural Improvement
Page 5
Par
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SC_Notice_of_Docket_Number.2026-05-11_07-46-18.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 John F Diver, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000831 Township Of Emmett, 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 11, 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 John F Diver, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000831 Township Of Emmett, 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 11, 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 John F Diver, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000831 Township Of Emmett, 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 11, 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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Diver.pdfRead complete document text →
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Page 1
RECEIVED APR 0 9 2026 STATE OF MICHIGAN MICHIGAN TAX TRIBUN, GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, © GOVERNOR padi DIRECTOR 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 John F DIVER Mailing Address (No., Street, P.O. Box or Rural Route) 4465 Shamrock Ln City or Town State ZIP Code Emmett Mi 48022 Telephone Number 810 395 8458 Email Address (do not enter unless you want MTT to send all correspondence via email) Navy994@MSN.COM Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name MI. Last Name Firm Name (if any) Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Email Address (do not enter unless you want MTT to send all correspondence via email) Section 3: Subject Property Information “use the multipte 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 1 **|f No, you must file separate appeals for each parcel Property Address (No., Street) 4465 SHAMROCK IN Noa City or Town County . State ZIP Code Emmett ST. Clair MI 48022
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Check which of the following you are appealing (check at that appty) True Cash and Taxable Value Taxable Value Only (calculation) Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal Please refer to the attached Addendum for this section Section 6: Jurisdictional Issues Did you protest the assessment at a Board of Review (BOR)? Yes [i] No #f Yes, check which BOR you attended: March [W] July [Hl] December if No, please check the applicable reason(s): [J Not required to attend 0 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 [Hl] Appealing within 35 days of receipt of Notice of Uncapping 1 other if you checked “other” above, explain:
Page 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels.
Parcel Number:
74-19-019-1002-000
Classification of Property:
Real
Personal [1 {check one)
Agricultural [1
Commercial
1
Industrial (1
Residential
Yimber-Cutover [J
Developmental (J
Utitity [J (check one)
Assessed Value {also known as State Equalized Value) established | Taxable Value established by the Board of Review:
by the Board of Review:
No Assessed Value Established by BOR | No Taxable Value Established by BOR
What do you believe is the fair market value (also known as true cash value)?
$700,000 Fair Market is not known as True Cast Value nor is True Cash Value the same as Fair Market Value
What do you believe is the assessed value? (multiply true cash
What do you believe is the taxable value? (cannot exceed
value by .5)
Assessed Value is the Same as last year with no Transfer of Ownership
| 255638€d ValUR}
Taxable Value is ast years Taxable Value chainged by Caped Value Foimuia
Fee Information
Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at
issue?
Yes
m} No
If you answered yes to the above question, you are not required to pay any filing fees.
If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at
issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute.
If you are appealing more than one
parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00
wilt be added for each additional parcel being appealed, not to exceed a totat filing fee of $1,000.00
1f your property is residential property (see MCL 206,762) and
the State Equalized Value or Taxable Value in contention is:
Filing Fee is:
$100,000.00 and under
$125.00
$100,000.01 to $500,000.00
$200.00
$Over $500,000.00
$300.00
If the property is
NOT residential property (see MCL 205.762) and
the State Equalized Value or Taxable Value in contention is:
Filing Fee is:
$100,000.00 and under
$250.00
* Plus $25.00 for each additional parcel, as indicated above.
If the property is NOT residentia property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the
appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed.
Signature sgequired
badass
pics
's Signature:
John
F. DiverPage 4
Addendum to Property Tax Appeal 2026 Section 5: Reason for This Appeal Concerns with Emmett Township Tax Authority Accusations are being made regarding the values listed on Form L-4400, which was provided by the Emmett Township Tax Authority. According to the Emmett Township Personnel Roster, the Tax Authority is comprised of the Chief Assessor, Mr. Mike Butler, who also serves as the Township Supervisor, and Ms. Elisha Messina, the Certified Assessor, who is legally subordinate to the Supervisor as outlined in MCL 41.61. There
Page 5
(P
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