John Winans, Sandra Winans, Petitioners V Township Of Martiny, Respondent

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

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

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

October 18, 2025 

 

John Winans, Sandra Winans 

Winans.sandy@gmail.com 

 

RE: Docket Number 25-003536 

 

Dear Mr. & Mrs. Winans, 

 

 

The Tribunal is in receipt of your request for a refund of the petition filing fee in light of 

the dismissal of this case. Filing fees cover costs of initiating an appeal, establishing an 

electronic file and docket number, and processing the appeal. In this case, all the 

above procedures were accomplished. Further, the dismissal of the case does not 

warrant a refund of the petition filing fee paid. Unfortunately, your request for a refund 

is denied. 

 

 

Sincerely, 

 

 

 

Samantha MS Welton 

Chief Clerk

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

Page 1

RECEIVED 

SER 

OCT 16 2025 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MICHIGAN TAX TRIBUNAL REFUND REQUEST 

Payee Name: John Winans/Sandra Winans 

Payee Address: PO Box 417, Westphalia, MI 48894 

MTT Docket No: 25-003536 

Amount of Refund Requested: $200.00 

Reason for Refund: 

[AFiling/Motion Fee Overpaid 

ODuplicate Docket 

{A OtherWe were advised by Martiny Township to make this claim and now find out the Tribunal had 

no authority to rule over if. "We wasted our ime and money on Tiling this claim at their 

suggestion. 

Payment Information: 

Docket Lookup Line # of Payment: 

Date of Payment: 7/30/25 

Check #:6403 

Validation/Confirmation #:Receipt #564141 

Requestor’s Signature: 

AW an 

For Tribunal Use Only: 

Computation of Refund Amount: 

Amount paid: 

$ 

Granted: 

OJ 

Amount Due: 

$ 

Denied: 

OO 

Amount Refunded: 

§ 

Prepared by: 

Date:

Page 2

Fe 

ns, 

Co 

7] Martiny 

Township 

15051 110M Avenue, Rodney MI 49342 

(231) 867-3387 - martinytownshipmi.gov 

March 31, 2025 

Sandra & John Winans, 

error. 

At the March 

Bo 

of 

Rev 

placed 

your 

appeal. 

J your appea 

ard. Your appeal was received by email at Martiny 

rch 

7, 2025. 

ppeal 

your Property Tax to the Michigan Tax 

bs 

Petition forms for the MTT are available at www.michigan.gov/taxtrib 

Once at the MTT web site petitions are found under the small claims division. 

| am including with this letter your property record card from.2024 and this year 2025. 

Once 

again 

| am incredibly 

sorry 

for failing 

g 

have any questions please feel free to contact me. 

Brad White 

Martiny Township Assessor

Page 3

GRAND RAPIDS MI 

493 

10 OCT 2025 

PM 4 

L 

Pre “Tow 

THe aoe 

. 

~t= 

HEAD 

Lani ms — 

48933-10701 1 

CR 

0 

RE 

TC

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

Page 1

1

200.00

200.00

0

X

Erica Mitchell 10/17/25

------------------------ 4606

26043730-1

---------- 7/31/25

October 18, 2025

JCR

10/21/2025

SW

10/18/25

RECEIVED 

SER 

0CT 16 2025 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MICHIGAN TAX TRIBUNAL REFUND REQUEST 

Payee Name: John Winans/Sandra Winans 

Payee Address: PO Box 417, Westphalia, MI 48894 

MTT Docket No: 25-003536 

Amount of Refund Requested: $200.00 

Reason for Refund: 

[AFiling/Motion Fee Overpaid 

ODuplicate Docket 

{A OtherWe were advised by Martiny Township to make this claim and now find out the Tribunal had 

no authority to rule over if. "We wasted our ime and money on Tiling this claim at their 

suggestion. 

Payment Information: 

Docket Lookup Line # of Payment: 

1 

Date of Payment: 7/30/25 7/31/25 

Check #:6403 

Validation/Confirmation #:Receipt#564141 4606 

260437301 

Requestor’s Signature: 

AW an 

For Tribunal Use Only: 

Computation of Refund Amount: 

Amount paid: 

$ 

200.00 

Granted: 

OJ 

Amount Due: 

$__ 

200.00 

Denied: 

X 

Amount Refunded: 

$_ 

0 

Prepared by:__ 

Erica Mitchell 

Date: 

10/17/25

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

Page 1

RECEIVED 

SER 

OCT 16 2025 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MICHIGAN TAX TRIBUNAL REFUND REQUEST 

Payee Name: John Winans/Sandra Winans 

Payee Address: PO Box 417, Westphalia, MI 48894 

MTT Docket No: 25-003536 

Amount of Refund Requested: $200.00 

Reason for Refund: 

[AFiling/Motion Fee Overpaid 

ODuplicate Docket 

{A OtherWe were advised by Martiny Township to make this claim and now find out the Tribunal had 

no authority to rule over if. "We wasted our ime and money on Tiling this claim at their 

suggestion. 

Payment Information: 

Docket Lookup Line # of Payment: 

Date of Payment: 7/30/25 

Check #:6403 

Validation/Confirmation #:Receipt #564141 

Requestor’s Signature: 

AW an 

For Tribunal Use Only: 

Computation of Refund Amount: 

Amount paid: 

$ 

Granted: 

OJ 

Amount Due: 

$ 

Denied: 

OO 

Amount Refunded: 

§ 

Prepared by: 

Date:

Page 2

Fe 

ns, 

Co 

7] Martiny 

Township 

15051 110M Avenue, Rodney MI 49342 

(231) 867-3387 - martinytownshipmi.gov 

March 31, 2025 

Sandra & John Winans, 

error. 

At the March 

Bo 

of 

Rev 

placed 

your 

appeal. 

J your appea 

ard. Your appeal was received by email at Martiny 

rch 

7, 2025. 

ppeal 

your Property Tax to the Michigan Tax 

bs 

Petition forms for the MTT are available at www.michigan.gov/taxtrib 

Once at the MTT web site petitions are found under the small claims division. 

| am including with this letter your property record card from.2024 and this year 2025. 

Once 

again 

| am incredibly 

sorry 

for failing 

g 

have any questions please feel free to contact me. 

Brad White 

Martiny Township Assessor

Page 3

GRAND RAPIDS MI 

493 

10 OCT 2025 

PM 4 

L 

Pre “Tow 

THe aoe 

. 

~t= 

HEAD 

Lani ms — 

48933-10701 1 

CR 

0 

RE 

TC

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

Page 1

1

200.00

200.00

0

X

Erica Mitchell 10/17/25

------------------------ 4606

26043730-1

---------- 7/31/25

October 18, 2025

JCR

10/21/2025

SW

10/18/25

RECEIVED 

SER 

0CT 16 2025 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MICHIGAN TAX TRIBUNAL REFUND REQUEST 

Payee Name: John Winans/Sandra Winans 

Payee Address: PO Box 417, Westphalia, MI 48894 

MTT Docket No: 25-003536 

Amount of Refund Requested: $200.00 

Reason for Refund: 

[AFiling/Motion Fee Overpaid 

ODuplicate Docket 

{A OtherWe were advised by Martiny Township to make this claim and now find out the Tribunal had 

no authority to rule over if. "We wasted our ime and money on Tiling this claim at their 

suggestion. 

Payment Information: 

Docket Lookup Line # of Payment: 

1 

Date of Payment: 7/30/25 7/31/25 

Check #:6403 

Validation/Confirmation #:Receipt#564141 4606 

260437301 

Requestor’s Signature: 

AW an 

For Tribunal Use Only: 

Computation of Refund Amount: 

Amount paid: 

$ 

200.00 

Granted: 

OJ 

Amount Due: 

$__ 

200.00 

Denied: 

X 

Amount Refunded: 

$_ 

0 

Prepared by:__ 

Erica Mitchell 

Date: 

10/17/25

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

John Winans,Sandra Winans, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-003536

Township Of Martiny,

Respondent.

ORDER OF DISMISSAL

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

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

required by MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable 

power to waive or otherwise disregard statutory filing requirements and deadlines, it has 

no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron 

Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Page 2

MTT Docket No. 25-003536

Page 2 of 8

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 7, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

John Winans,Sandra Winans, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-003536

Township Of Martiny,

Respondent.

ORDER OF DISMISSAL

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

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

required by MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable 

power to waive or otherwise disregard statutory filing requirements and deadlines, it has 

no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron 

Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Page 4

MTT Docket No. 25-003536

Page 4 of 8

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee.

Page 5

STA

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

Page 1

W.I.

RECEIVED 

JUL.302025 

wu. 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE 

HAWRS 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

submit this document, you may be held in default. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

Section 1: Petitioner’s Contact Information 

First Name 

MIL 

Last Name/Company Name 

John & Sandra 

Winans 

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

217 East Pine, PO Box 417 

City or Town 

State 

ZIP Code 

Westphalia 

MI 

48894 

Telephone Number 

989/640-6276 

Fax Number 

winans.sandy@gmail.com 

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

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

I. 

First Name 

MI 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

parcelsareyou | [] vest 

[of No™ 

How many 

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

appealing? 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

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

[J True Cash and Taxable Value 

O Poverty Exemption 

[A Taxable Vatue Only (calculation) 

[] Disabled Veterans Exemption 

0 Uncapping of Taxable Value 

7 Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Martiny Township Assessor errored by not presenting our property tax appeal to the 

Board of Review 

We are contesting that the original assessed/taxable 

value at the time of the sale in 

March of 2023 was much higher than the actual value of the property at that time. 

(see attached for detailed information) 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024, 2025 (out of town and missed deadline by 2 days in 2024; assessor failed to present our appeal in 2025) 

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

[No 

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

[J uly 

[J December 

If No, check the applicable reason(s): 

Not required to attend 

Assessment Change Notice was not received by Petitioner 

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

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

5407022060000 

Classification of Froperty: 

Real 

Personal 

(check one) 

N] 

Agricuftural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

260000 

Current Taxable Value as established by the BOR: 

249089 

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

Upon the sale in 2023, we feel the fair market value should have been $390,000 

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

$195,000 

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

$54,089 ($249,089 - $195,000) 

Section 8: Classification Information only the mi Dep't of Treasury may appeal this issue to the Tribunal 

Parcei Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

O0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

{check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(checkane) 

If improved property, how is the property currently being used? 

If improved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

[J ves 

[Ano 

Are you appealing ONLY the denial of a Poverty Exemption? 

O Yes 

[7] No 

if you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the 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, not to exceed a total filing fee of $1,000. 

if your property is 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 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If your property is 

NOT residential property (see MCL 205.762) and 

the State Equalized

Page 5

T

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

John Winans,Sandra Winans,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003536

Township Of Martiny,

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: October 7, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

John Winans,Sandra Winans,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003536

Township Of Martiny,

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: October 7, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

John Winans,Sandra Winans,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003536

Township Of Martiny,

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: October 7, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

W.I.

RECEIVED 

JUL.302025 

wu. 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE 

HAWRS 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

submit this document, you may be held in default. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

Section 1: Petitioner’s Contact Information 

First Name 

MIL 

Last Name/Company Name 

John & Sandra 

Winans 

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

217 East Pine, PO Box 417 

City or Town 

State 

ZIP Code 

Westphalia 

MI 

48894 

Telephone Number 

989/640-6276 

Fax Number 

winans.sandy@gmail.com 

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

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

I. 

First Name 

MI 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

parcelsareyou | [] vest 

[of No™ 

How many 

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

appealing? 

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

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

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

[J True Cash and Taxable Value 

O Poverty Exemption 

[A Taxable Vatue Only (calculation) 

[] Disabled Veterans Exemption 

0 Uncapping of Taxable Value 

7 Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Martiny Township Assessor errored by not presenting our property tax appeal to the 

Board of Review 

We are contesting that the original assessed/taxable 

value at the time of the sale in 

March of 2023 was much higher than the actual value of the property at that time. 

(see attached for detailed information) 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024, 2025 (out of town and missed deadline by 2 days in 2024; assessor failed to present our appeal in 2025) 

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

[No 

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

[J uly 

[J December 

If No, check the applicable reason(s): 

Not required to attend 

Assessment Change Notice was not received by Petitioner 

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

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

5407022060000 

Classification of Froperty: 

Real 

Personal 

(check one) 

N] 

Agricuftural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

260000 

Current Taxable Value as established by the BOR: 

249089 

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

Upon the sale in 2023, we feel the fair market value should have been $390,000 

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

$195,000 

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

$54,089 ($249,089 - $195,000) 

Section 8: Classification Information only the mi Dep't of Treasury may appeal this issue to the Tribunal 

Parcei Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

O0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

{check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(checkane) 

If improved property, how is the property currently being used? 

If improved property, for what use was the property designed?

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

[J ves 

[Ano 

Are you appealing ONLY the denial of a Poverty Exemption? 

O Yes 

[7] No 

if you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the 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, not to exceed a total filing fee of $1,000. 

if your property is 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 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If your property is 

NOT residential property (see MCL 205.762) and 

the State Equalized

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