Record Finder / 26-002664-TT
Michigan

John P Burg Petitioner V City Of Petoskey Respondent

Petitioner
John P Burg
Respondent
City Of Petoskey

Case overview

Docket number
26-002664-TT
Status
Default Petitioner
CaseType
SC Property
Division
Small Claims Division
County
Emmet
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
6DocumentationNot recordedNot recorded09/24/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
5DocumentationNot recordedNot recorded09/24/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
4Order of Default of PetitionerNot recordedNot recorded09/24/2026Not recordedDownload
3Petition has been verifiedPET109/24/2026Not recordedDownload
2Notice of Docket Number SCNot recordedNot recorded09/24/2026Not recordedDownload
1A petition was received.PETNot recorded07/14/2026$200.00Download

Documents

Appraisal of 414 West Lake Stree Unit 1 Petoskey Michigan.pdfRead complete document text →
Read document text excerpt

Page 1

File No.

APPRAISAL OF

LOCATED AT:

CLIENT:

AS OF:

BY:

PC-26235

Burg

Real Estate Appraisers and Consultants

Northern Michigan Appraisal Company, Inc.

Michigan Certified General Real Estate Appraiser

Jason B. Vizina

December 31, 2025

John & Debbie Burg

Petoskey, MI 49770

414 W. Lake Street, Unit 1

Single Family Residence

3873 Sturgeon, Indian River, MI 49749, Phone: (231)238-4700

Page 2

File No.

File Number:

In accordance with your request, I have appraised the real property at:

The purpose of this appraisal is to develop an opinion of the defined value of the subject property, as improved.

The property rights appraised are the fee simple interest in the site and improvements.

In my opinion, the defined value of the property as of

is:

The attached report contains the description, analysis and supportive data for the conclusions,

final opinion of value, descriptive photographs, assignment conditions and appropriate certifications.

PC-26235

Burg

Real Estate Appraisers and Consultants

Northern Michigan Appraisal Company, Inc.

Michigan Certified General Real Estate Appraiser

Jason B. Vizina

Respectfully submitted,

One Million Two Hundred Thousand Dollars

$1,200,000

December 31, 2025

Petoskey, MI 49770

414 W. Lake Street, Unit 1

Dear Mr. & Mrs. Burg,

PC-26235

John & Debbie Burg

July 11, 2026

3873 Sturgeon, Indian River, MI 49749, Phone: (231)238-4700

Page 3

Individual Condominium Unit Appraisal Report

File No.

The purpose of this appraisal report is to provide the client with a credible opinion of the defined value of the subject property, given the intended use of the appraisal.

Client Name

E-mail

Client Address

City

State

Zip

Additional Intended User(s)

Intended Use

PURPOSE

Property Address

City

State

Zip

Owner of Public Record

County

Legal Description

Assessor's Parcel #

Tax Year

R.E. Taxes $

Neighborhood Name

Map Reference

Census Tract

Property Rights Appraised

Fee Simple

Leasehold

Other (describe)

SUBJECT

My research

did

did not reveal any prior sales or transfers of the subject property for the three years prior to the effective date of this appraisal.

Prior Sale/Transfer:

Date

Price

Source(s)

Analysis of prior sale or transfer history of the subject property (and comparable sales, if applicable)

Offerings, options and contracts as of the effective date of the appraisal

SALES HISTORY

Neighborhood Characteristics

Condominium Unit Housing Trends

Condominium Housing

Present Land Use %

Location

Urban

Suburban

Rural

Property Values

Increasing

Stable

Declining

PRICE

AGE

One-Unit

%

Built-Up

Over 75%

25-75%

Under 25%

Demand/Supply

Shortage

In Balance

Over Supply

$(000)

(yrs)

2-4 Unit

%

Growth

Rapid

Stable

Slow

Marketing Time

Under 3 mths

3-6 mths

Over 6 mths

Low

Multi-Family

%

Neighborhood Boundaries

High

Commercial

%

Pred.

Other

%

Neighborhood Description

Market Conditions (including support for the above conclusions)

NEIGHBORHOOD

Topography

Size

Density

View

Specific Zoning Classification

Zoning Description

Zoning Compliance

Legal

Legal Nonconforming

No Zoning

Illegal (describe)

Is the highest and best use of the subject property as improved (or as proposed per plans and specifications) the present use?

Yes

No

If No, describe.

Utilities

Public

Other (describe)

Public

Other (describe)

Off-site Improvements—Type

Public

Private

Electricity

Water

Street

Gas

Sanitary Sewer

Alley

Site Comments

PROJECT SITE

General Description

General Description

General Description

General Description

Project Info

Data source(s) for project information

Project Description

Detached

Row or Townhouse

Garden

Mid-Rise

High-Rise

Other(describe)

# of Stories

# of Elevators

Year Built

Effective Age

Existing

Proposed

Under Construction

Exterior Walls

Roof Surface

Total # Parking

Ratio (spaces/units)

Type

Guest Parking

# of Units

# of Units Completed

# of Units Rented

Describe the condition of the project and quality of construction.

Describe the common elements and recreational facilities.

PROJECT INFORMATION

GENERAL DESCRIPTION

AMENITIES

APPLIANCES

CAR STORAGE

INTERIOR

materials

Floor #

# of Levels

Heating Type

Fuel

Central AC

Individual AC

Other (describe)

Floors

Walls

Trim/Finish

Bath Wainscot

Doors

Fireplace(s) #

Woodstove(s) #

Deck/Patio

Porch/Balcony

Other

Refrigerator

Range/Oven

Disp

Microwave

Dishwasher

Washer/Dryer

None

Garage

Covered

Open

# of Cars

Assigned

Owned

Parking Space #

Finished area above grade contains:

Rooms

Bedrooms

Bath(s)

Square Feet of Gross Living Area Above Grade

Comments on the improvements:

UNIT DESCRIPTION

Page 1 of 4

This form Copyright © 2005-2016 ACI, a First American Company. All Rights Reserved.

(gPAR™) General Purpose Appraisal Report 09/2016

GPAR1073_16 09232016

Produced using ACI software, 800.234.8727 www.aciweb.com

PC-26235

Burg

Summary Report

Determination of Market Value as of 12/31/2025 for property tax assessment appeal and decision purposes.

None specified.

jpburg78@yahoo.com

John & Debbie Burg

X

9708

N/A

Petoskey

12,062

2025

52-19-06-128-101

THE VIEW CONDO PLAN #284, UNIT 1. SECTION 6, T34N, R5W.

Emmet

Burg Family Trust

49770

MI

Petoskey

414 W. Lake Street, Unit 1

There are no known offerings, options, or contracts as of the effective date of the 

appraisal.

The previous sale of the subject property is indicative of the 

purchase of the property by the current owners. There have been no sales or transfers of the comparable sales within one year of the 

date of this report.

County Records

$1,275,000

12/08/2025

X

See Attached Addendum.

See Attached Addendum.

15

Vacant

5

5

5

70

20

35

1

500

2000

300

The subject property is bounded Lake Michigan to the North and West, 

Walloon Lake to the South, and Blanchard road to the East.

X

X

X

X

X

X

There are no apparent adverse conditions.

None

X

Asphalt

X

X

X

X

X

X

Multiple Family Residential District

RM-2

LTB/Good

Typical for area.

Typical for area

Varying Topography

The project contains little common elements other than common areas, such as green space 

and access drives. Subject's association consists of five attached units in one building.

The subject is

Page 4

I

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.

Read document text excerpt

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: 26-002664

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

Party Filing Document 

Petitioner

Files

Document Type: Documentation

Attachment File Name: Appraisal of 414 West Lake Stree Unit 1 Petoskey Michigan

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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.

Copy of Notice MTT Docket 26-002664 City of Petoskey Board of Review Decision 414 W Lake St Unit 1 March 20 2026.pdfRead complete document text →
Read document text excerpt

Page 1

03/20/2026 

1 

2026 BOARD OF REVIEW DECISION 

FROM 

Assessing Department 

City of Petoskey 

P.O. Box 25 

Rogers City, Mi 49779 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

BURG FAMILY TRUST 

Sol TIO 

ETE RINE R1) 

52-19-06-128-101 

414 W LAKE ST #1 

Bloomfield Hills MI 48304 

THE VIEW CONDO PLAN #284, UNIT 1. SECTION 6, T34N, 

R5W. 

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 

52-19-06-128-101 

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

Board of Review Comments 

LOWERED. INFORMATION SUBMITTED SUPPORTS REDUCTION 

[2026 ORIGINAL ASSESSED VALUE 

849,900 

| 

[2026 

"BOARD OF REVIEW" ASSESSED VALUE 

750,000 

| 

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

2026 

ORIGINAL TAXABLE VALUE 

849,900 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

750,000 

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

If you disagree with the decision of the Board of Review regarding tentative taxable value, further appeal may be made te the Michigan Tax 

Tribunal, by submitting a petition (available on their website at http://www.mi.gov/taxtrib) by May 31 for Commercial Real, Industrial Real, 

Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property by July 31 for Agricultural Real, Residential 

Real, Timber - Cut Over Real, and Agricultural Personal Property. 

Property Classification appeals ONLY may be appealed to the State Tax Commission by submitting a petition by June 30th and visiting their 

webiste at http://www.mi.gov/statetaxcommission

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.

Read document text excerpt

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: 26-002664

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

Party Filing Document 

Petitioner

Files

Document Type: Documentation

Attachment File Name: Copy of Notice MTT Docket 26-002664 City of Petoskey Board of Review 

Decision 414 W Lake St Unit 1 March 20 2026

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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.

SC_Order_of_Default_of_Petition.2026-09-24_11-35-48.pdfRead complete document text →
Read document text excerpt

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 P Burg,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002664

City Of Petoskey,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.1 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: September 24, 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. 26-002664

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

John P Burg,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002664

City Of Petoskey,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.2 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: September 24, 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. 26-002664

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.

scpetition_valuation.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

John

M.I.

P

Last Name

Burg

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

891 Hidden Pine Rd

City or Town

Bloomfield Hills

State

Michigan

ZIP Code

48304-2410

Telephone Number

2039476035

E-mail Address

jpburg78@yahoo.com

Subject Property Information:

How many parcels are you appealing?

1

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

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

N/A 

Property Address (No., Street)

414 W Lake St #1

City or Town

Petoskey

County

Emmet

State

Michigan

ZIP Code

49770

Taxing Authority (City or Township)

City Of Petoskey (EMMET)

Check which of the following you are appealing: (check all that apply)

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

While the City of Petoskey Board of Review did reduce the Assessed Value and the Taxable Value for our property in March 2026, we believe the Assessed Value 

and the Taxable Value are still too high and do not reflect the Ture Cash and Market Value. We have a recent appraisal from Jason B. Vizina, Michigan Certified 

General Real Estate Appraiser, which substantiates our claim that the True Cash Value and Market Value is $1,200,000.00. We will provide that appraisal.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? Yes

If Yes, check which Board of Review you attended: March

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

Year(s) Under Appeal:

1

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

52-19-06-128-101

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

750000.00

Current Taxable Value as established by the Board of Review:

750000.00

What do you believe is the fair market value?

1200000.00

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

600000.00

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

600000.00

 

Electronic Signature *Typing your name below will serve as your signature

Petitioner’s Signature:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

/s/ John P Burg

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel 

with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each 

additional parcel being appealed.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

No

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.

SC_Notice_of_Docket_Number.2026-09-24_11-33-47.pdfRead complete document text →
Read document text excerpt

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 P Burg,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002664

City Of Petoskey,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: September 24, 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 P Burg,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002664

City Of Petoskey,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: September 24, 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.

scpetition_valuation.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

John

M.I.

P

Last Name

Burg

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

891 Hidden Pine Rd

City or Town

Bloomfield Hills

State

Michigan

ZIP Code

48304-2410

Telephone Number

2039476035

E-mail Address

jpburg78@yahoo.com

Subject Property Information:

How many parcels are you appealing?

1

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

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

N/A 

Property Address (No., Street)

414 W Lake St #1

City or Town

Petoskey

County

Emmet

State

Michigan

ZIP Code

49770

Taxing Authority (City or Township)

City Of Petoskey (EMMET)

Check which of the following you are appealing: (check all that apply)

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

While the City of Petoskey Board of Review did reduce the Assessed Value and the Taxable Value for our property in March 2026, we believe the Assessed Value 

and the Taxable Value are still too high and do not reflect the Ture Cash and Market Value. We have a recent appraisal from Jason B. Vizina, Michigan Certified 

General Real Estate Appraiser, which substantiates our claim that the True Cash Value and Market Value is $1,200,000.00. We will provide that appraisal.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? Yes

If Yes, check which Board of Review you attended: March

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

Year(s) Under Appeal:

1

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

52-19-06-128-101

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

750000.00

Current Taxable Value as established by the Board of Review:

750000.00

What do you believe is the fair market value?

1200000.00

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

600000.00

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

600000.00

 

Electronic Signature *Typing your name below will serve as your signature

Petitioner’s Signature:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

/s/ John P Burg

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel 

with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each 

additional parcel being appealed.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

No

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.