Jonathan M Wiedman Petitioner V Township Of Elba 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

Jonathan M Wiedman, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000435

Township Of Elba,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

default on July 27, 2026, and the default has been timely cured. The documents curing 

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

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

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

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: September 29, 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

Jonathan M Wiedman, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000435

Township Of Elba,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

default on July 27, 2026, and the default has been timely cured. The documents curing 

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

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

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

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: September 29, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

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

Jonathan M Wiedman,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000435

Township Of Elba,

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. 26-000435

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

Page 3

STAT

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Page 1

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Page 2

Elba Large Residential Acre | Used 

$150,000 WD 

03-ARM'S LENGTH 

$150,000 

$25,700 

$450,000 WD 

03-ARM'S LENGTH 

$450,000 

$223,000 

$220,000 WD 

03 ARM'S LENGTH 

$220,000 

$84,000 

$255,000 WD 

03-ARM'S LENGTH 

$255,000 

$67,800 

$1,827,880 

$1,927,880 

ry: 800 

Sale. Ratio => 

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elPrice 

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$76,800 

$404,000 WD 

03-ARM'S LENGTH 

03-ARM'S LENGTH 

03-ARMS LENGTH 

$174, 500 

$159,900 

$174, 500 Wo 

$159,900 WD 

“$0 WD 

03ARMSLENGTH 

$0 

$86,600

Page 3

IR 

MetAcre 

$88,661 

$584,100 

$220,000 

$175,500 

$1,787,645 

$1,771,155 

0.0 

335.71 

32.51 

Average 

. 

Average 

28.69 

per FF=> 

#DIV/0! 

per NetAcre=> 

62.44 

$151,124 

($1,734) 

$26,390 

0.0 

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$177,585 

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$43,837 

$12,533 

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#DIV/0! 

$219,419 

($146,619) 

$72,800 

0.0 

0.0 

4.00

Page 4

337.32 

5,693.51 

Average 

per SgFt=> 

$0.13 

RY, 

#DIV/0! 

($1,084) 

$17,759

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Page 6

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« 

parcel Number: 

29-03-004-011-01 

Jurisdiction: 

ELBA TOWNSHIP 

County: GRATIOT 

Printed on 

04/13/2026 

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Page 7

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Page 8

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000435

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

Party Filing Document 

Respondent

Files

Document Type: Amended Answer

Attachment File Name: Elba Supporting Documents Petition 26-000435

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.

Page 1

Elba Large Residential Acre Used 

Parcel Number 

Street Address 

Sale Date 

03-004-011-01 

8815 E GARFIELD RD 

12/06/24 

03-004-011-01 

8815 E GARFIELD RD 

11/29/23 

03-009-001-01 

8905 E GARFIELD RD 

03/25/25 

03-010-005-10 

7200 

SWOODBRIDGE RD 

06/12/23 

03-012-001-21 

S MERIDIAN (7000) RD 

04/16/24 

03-012-003-10 

E GARFIELD (11000) RD 

11/08/24 

03-014-017-00 

S WOODBRIDGE (8000) RD 

07/18/25 

03-021-003-22 

8064 E ROOSEVELT RD 

10/07/24 

03-021-003-40 

8064 E ROOSEVELT RD 

12/19/23 

Totals: 

Parcel Number 

Street Address 

Sale Date 

03-005-003-10 

6239 S MC CLELLAND RD 

06/06/25 

03-005-007-30 

7741 E GARFIELD RD 

06/06/23 

03-010-004-00 

7200 S WOODBRIDGE RD 

04/07/23 

03-010-005-00 

7400 SWOODBRIDGE RD 

04/07/23 

03-012-002-20 

7500 N MERIDIAN RD 

11/17/23 

03-017-008-01 

8982 S RANSOM RD 

04/03/23 

03-030-003-00 

10652 S MC CLELLAND RD 

i 

02/05/24 

03-034-001-01 

9958 E WILSON RD 

: 

02/27/25 

03-034-001-20 

9958 E WILSON RD 

02/27/25

Page 2

Elba 

Large Residential 

Acre Used 

ARI 

> 

. 

: 

E 

- 

$44,300 

03-ARM'S LENGTH 

$150,000 

$25,700 

03-ARM'S LENGTH 

$450,000 

$223,000 

Wi 

ERE 

a 

$150,000 WD 

$450,000 WD 

05,00 

000 

95700: 

$75 

3 

LE] 

OC 

C 

$220,000 WD 

03-ARM'S LENGTH 

$220,000 

$84,000 

03-ARM'S LENGTH 

$255,000 

$87,800 

$255,000 WD 

$1,927,880 

$1,927,880 

$626,800 

Sale. Ratio => 

Std. Dev. => 

$123,000 

$404,000 

03-ARM'S LENGTH 

03-ARM'S LENGTH 

$123,000 

$174,500 WD 

03-ARM'S LENGTH 

$174,500 

$73,000 

$159,900 WD 

03-ARM'S LENGTH 

$159,900 

$64,100 

$0 WD 

03-ARM'S LENGTH 

$0 

$86,600

Page 3

Eiba Large Residential 

Acre Used 

. 

” 

$160,000" 

$111,51 

A 

Ge 

oe 

$150,000 

$88,661 

0.c 

0.0 

13.54 

$584,100 

397400 

$220,000 

$175,500 

628 

0.0 

0.0 

3 

: 

. 

; 

40136] 

$1,787,645 

$1,771,155 

0.0 

335.71 

32.51 

Average 

. 

Average 

28.69 

per FF=> 

#DIV/0! 

per Net Acre=> 

$151,124 

($1,734) 

$26,390 

$377,415 

$177,585 

Sey 

0 

) 

i 

41.83 

$158,310 

$46,390 

$30,200 

330.0 

660.0 

2.00 

$128,596 

$43,837 

$12,533 

0.0 

0.0 

0.83 

5 

eT 

5s 

Sac 

i 

1 

146; 

#DIV/0! 

$219,41 

($146,619) 

2) 

$72,800 

0.0 

0.0 

4.00

Page 4

Elba Large Residential Acre Used 

13.54 

#DIV/0! 

$11,077 

$0.25 

0.00 

4030 

107.50 

#DIV/0! 

$4,186 

$0.10 

0.00 

4030 

40.00 

#DIV/0! 

$5,500 

$0.13 

0.00 

4030 

30.00 

#DIV/0! 

$8,500 

$0.20 

0.00 

4000 

Average 

per SgFt=> 

$0.13 

i 

AC! 

C 

Gi 

dActual Eront 

Sa 

1.60 

#DIv/0! 

($0.02) 

0.00 

4030 

10.00 

#DIV/0! 

$0.41 

0.00 

4030 

2! 

36,089 

30) 

2.00 

$141 

$23,195 

$0.53 

330.00 

4030 

0.83 

#DIv/0! 

] 

$52,816 

$1.21 

0.00 

4030 

79.00 

#DIV/O! 

($36,655) 

($0.84) 

0.00 

4030

Page 5

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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. 26-000435

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Elba (GRATIOT)

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

Roger

M.I. 

Alan

Last Name

Slavik

Firm Name (if any)

Elba Township

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

P.O. Box 209

P.O. Box 109

City or Town

Ashley

State

 Michigan

ZIP Code

48806

Telephone Number

989-847-2210

E-mail Address

elbatownship@elbagratiot.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?

No

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:

Elba Township did not receive any notice of filing due to an old email address not used in many years. Property is valued based on a sale study of comparable 

properties.

 

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:

29-03-009-001-01

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

302700

Current Taxable Value as established by the Board of Review:

302700

What do you believe is the fair market value?

605400

What do you believe is the taxable value?

302700

 

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

Respondent’s Signature: 

/s/ Roger

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Jonathan Wiedman 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

Iv 

MTT Docket No. 26-000435 

Elba Townsahip 

Respondent(s) 

CHANGE IN CONTACT INFORMATION 

Use this form to report changes in contact information for the purposes of service. 

This form 

must be completed in every case a change is required. Complete all sections that apply. The 

completed form must be filed with the Tribunal and served on the opposing party or their 

representative. 

A proof of service may be found on the second page. 

1. 1am 

[Wa party. [] an attorney or authorized representative for a party. 

2. My new firm: 

Firm Name E|ha Township 

Addressp 

O. Box 209 

City Ashley 

State | 

Zip 48806 

3. My name has changed: 

My current name: Roger Slavik 

My former name: 

4. My new or corrected mailing address is: 

Addressp 

O, Box 209 

City Ashley 

State | 

Zip 48806 

5. My new or corrected telephone number is: 

989-847-2210 

6. My new or corrected e-mail address is: 

elbatownship@elbagratiot.com 

Signature 

Roced 

sipuik 

[Print/type name of person signing]

Page 2

MTT Docket No. 26-000435 

Page 2 of 2 

PROOF OF SERVICE 

I certify that on this date 

| served a copy of this Change of Contact Information on the opposing 

party or their representative. 

4-10 -203¢ 

Hose SL.4 

Date 

Signature 

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000435

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

Party Filing Document 

Respondent

Files

Document Type: Documentation

Attachment File Name: Elba Township8-10-26 email Change Request

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.

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

Jonathan M Wiedman,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000435

Township Of Elba,

Respondent.

ORDER OF DEFAULT

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

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

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

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

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

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

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

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

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

By: /s/ Patricia L. Halm

Entered: July 27, 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. 26-000435

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

Jonathan M Wiedman,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000435

Township Of

Page 4

M

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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

Jonathan M Wiedman,

Petitioner,

MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 26-000435

Township Of Elba,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

Petitioner’s appeal includes an appeal of the classification of the subject property. The 

Tribunal has no jurisdiction over Petitioner’s classification claim because Petitioner was 

required to “notify the assessor and [] protest the assigned classification to the March 

board of review.” Additionally, “[a]n owner . . . may appeal the decision of the March 

board of review by filing a petition with the state tax commission not later than June 30 

in that tax year.”1 As such, the Tribunal is not the proper venue for a classification claim 

brought forward by a property owner. Therefore,

IT IS ORDERED that Petitioner’s classification appeal only is DISMISSED. 

By: /s/ Patricia L. Halm

Entered: July 22, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

1 MCL 211.34c(6). (Emphasis added.)

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

Jonathan M Wiedman,

Petitioner,

MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 26-000435

Township Of Elba,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

Petitioner’s appeal includes an appeal of the classification of the subject property. The 

Tribunal has no jurisdiction over Petitioner’s classification claim because Petitioner was 

required to “notify the assessor and [] protest the assigned classification to the March 

board of review.” Additionally, “[a]n owner . . . may appeal the decision of the March 

board of review by filing a petition with the state tax commission not later than June 30 

in that tax year.”2 As such, the Tribunal is not the proper venue for a classification claim 

brought forward by a property owner. Therefore,

IT IS ORDERED that Petitioner’s classification appeal only is DISMISSED. 

By: /s/ Patricia L. Halm

Entered: July 22, 2026

PROOF OF SERVICE

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

parties or their

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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

Jonathan M Wiedman, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000435

Township Of Elba,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

default on May 18, 2026, and the default has been timely cured. The documents curing 

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

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

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

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: July 22, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Jonathan M Wiedman, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000435

Township Of Elba,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

default on May 18, 2026, and the default has been timely cured. The documents curing 

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

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

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

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: July 22, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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Page 1

2026 Assessment and Property Classification Appeal

Parcel: 29-03-009-001-01 Property: 8905 E Garfield Rd, Ashley, MI 48806

Owner: Jonathan & Kara Wiedman

To: Elba Township Assessor and Board of Review

Email: ELBATOWNSHIP@ELBAGRATIOT.COM

Hello,

I am submitting a formal appeal of both the property classification and the 2026 tentative assessed

value / SEV shown on my Notice of Assessment for parcel 29-03-009-001-01 (8905 E Garfield Rd).

1) Property is vacant land and the current classification does not reflect actual characteristics

This parcel is vacant land with no residence and no structures. It is approximately 107.5 acres and

was split from a larger parent parcel (03-009-001-00). The northern tract includes a residence; this

southern tract does not. The current classification of 402 Residential does not reflect the actual nature

and utility of this tract.

Request: Please review and correct the parcel’s classification to reflect its actual characteristics and

typical use in the area (agricultural/forest). Also, please advise what documentation and filing steps you

require to apply: Qualified Agricultural Property treatment for the open/tillable portion (where eligible),

and Qualified Forest Program (QFP) treatment for the wooded portion.

2) Market value evidence: arm’s-length purchase price supports a lower SEV target

I purchased this parcel in 2025 for $450,000 in an arm’s-length transaction. Using the standard approach

that SEV approximates 50% of market value, this purchase price supports an SEV target of

approximately $225,000.

Additionally, a public record report for this same parcel shows that in Assessment Year 2024 the parcel

had SEV $223,000 and a corresponding Market Value (Total) $446,000, which aligns closely with the

$450,000 purchase price and the requested SEV target.

Request: Please adjust the 2026 tentative SEV accordingly. The current tentative SEV shown on my

notice ($302,700) is materially higher than what is supported by the purchase price and prior-year

benchmark.

2A) Local SEV-per-acre comparison (uncapping aside)

Although taxable values vary widely due to caps and uncapping events, SEV per acre is a useful

apples-to-apples check for vacant land valuation within the same township/school district.

Based on nearby parcels in Elba Township from the county parcel portal, large agricultural-class tracts

commonly fall around roughly $2,340 to $2,670 SEV per acre. Several vacant parcels classified

residential show materially higher SEV-per-acre levels (for example, 40–52.5 acre tracts with

SEV-per-acre around $3,700 to $4,600).

My parcel is 107.5 acres with a tentative SEV of $302,700, which is about $2,816 SEV per acre. This is

Page 2

closer to the agricultural-land range than the residential-land range, but still higher than the core

agricultural cluster shown in the attached comparable parcel table. This supports both (1) correcting the

classification to agricultural/forest consistent with use and (2) adjusting the SEV to a level

Page 3

Exhi

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Page 1

Michigan Depzrtment of Treasury 

618 (Rev. 

1212) 

Petition to Board of Review 

L-4035 

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

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

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

WIEDMAN JONATHON & KARA 

03/09/2026 

06:22 

PM 

Petitioner's Name (If Other than Owner. Please Print or Type) 

Township or City 

County 

ELBA TOWNSHIP 

GRATIOT 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification andlor the qualified agricultural property exemption of 

the following described property: 

Property Identified (Parcel code required. Property address & legal description optional) 

© 

03-009-001-01 

WD L 529 P 1289 NE 1/4 SEC. 9-9-1. ELBA TWP., GRATIOT COUNTY. EXCEPT PART OF THE N 1/2 OF THE 

NE 1/4 SEC. 9-9-1. ELBA TWP., GRATIOT COUNTY, DESCRIBED AS BEGINING AT THE NE CORNER OF SEC 

9; THENCE S ALONG THE E SECTION LINE 864.73 FT; THENCE N 89 DEG. 20' 51" W PARALLEL WITH THE N 

8905 E GARFIELD RD 

SECTION LINE 2644.79 FT TO THE NS 1/4 LINE; THENCE N 00 DEG 00' 20" W ALONG THE NS 1/4 LINE 

864.73 FT TO THE N 1/4 CORNER; THENCE S 89 DEG 20' 51" 

E ALONG THE N SECTION LINE 2644.87 FT TO 

Protested Item 

[J Assessed Value 

[J Tentative Taxable Value 

[ Classification 

OO Qualifed Agricultural 

Property Exemption 

1. 

PROTEST OF ASSESSMENT 

' 

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

Assessed Amount 

302,700 

2, 

PROTEST OF CLASSIFICATION 

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

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

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

Owner's Estimated True Cash Value 

Tentative Taxable Value 

Year 

302,700 

2026 

Classification of property on this year's assessment roll. 

402 

Classification should be: (Please check one of the following) 

O 

Agricultural 

[J 

Industrial 

OTimber Cutover 

[utility (Personal Property Only) 

O commercial 

[J Residential 

Cbevelopmental 

3. 

PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural property, 

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

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

Percent qualified agricultural exemption granted by assessor: (Enter 0 if exemption is denied) 

Percent qualified agricultural exemption requested

Page 2

“

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Page 1

Michigan Department of Treasury, 

1019 (Rev. 10-25) 

THIS 

IS NOT 

A TAX BILL 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211 34c, as amended. 

This is 

a model assessment notice to be used by the local assessor. 

FROM E| BA TOWNSHIP 

PARCEL IDENTIFICATION 

P.O. BOX 209 

PARCEL NUMBER: 

29-03-009-001-01 

ASHLEY, MI. 48806 

PROPERTY ADDRESS: 

8905 E GARFIELD RD 

L-4400 

SCHOOL DISTRICT CODE: 

29020 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

EXEMPTIONS 

% Exempt As "Homeowners Principal Residence": 

.00% 

WIEDMAN JONATHON & KARA 

% Exempt As "Qualified Agricultural Property": 

.00% 

15651 

E HIBBARD RD 

% Exempt 

As "MBT Industrial Personal": 

.00% 

OWOSSO MI 48867 

% Exempt 

As "MBT Commercial Personal”: 

.00% 

Exempt As "Disabled Veteran or Surviving 

Spouse": 

O Yes 

No 

Exempt As "Qualified Forest Property": 

O Yes 

[X] 

No 

Exempt As "Development Property": 

O Yes 

Xx 

No 

LEGAL DESCRIPTION: 

WD L 529 P 1289 NE 1/4 SEC. 9-9-1. ELBA TWP., GRATIOT COUNTY. EXCEPT PART OF THE N 1/2 OF THE NE 1/4 SEC. 9-9-1. 

ELBA TWP., GRATIOT COUNTY, DESCRIBED AS BEGINING AT THE NE CORNER OF SEC 9; THENCE S ALONG THE E SECTION 

LINE 864.73 FT, THENCE N 89 DEG. 20' 51" W PARALLEL WITH THE N SECTION LINE 2644.79 FT TO THE NS 1/4 LINE: THENCE N 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

402 

Residential 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

402 

Residential 

The change in taxable value will increase/decrease your tax bill 

PRIOR AMOUNT 

CURRENT TENTATIVE 

CHANGE FROM 

for the 2026 

year by approximately: $11326 

YEAR: 

9925 

AMOUNT YEAR: 

CURRENT YEAR 

1. TAXABLE VALUE: 

76,543 

302,700 

226,157 

2. ASSESSED VALUE: 

292,100 

302,700 

10,600 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

292,100 

302,700 

10,600 

5. WAS THERE A TRANSFER OF OWNERSHIP 112025 

THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [x] Yes [No 

6. Assessor Change Reason(s): 

Market Adjustment 

The 2026 Inflation rate Multiplier is: 1.027 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

ROGER SLAVIK 

Telephone Number: 

989-847-2210 

Email Address: 

ELBATOWNSHIP@ELBAGRATIOT.COM 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: 

YOUR ASSESSMENT CHANGED FOR THE FOLLOWING REASON(S): Market Adjustment THE BOARD OF REVIEW WILL MEET 

ON MONDAY, MARCH 9TH FROM 1:00 PM. TO 5:00 PM. & 6:00 PM. TO 9:00 PM., TUESDAY, MARCH 10TH FROM 9:00 AM. TO 

12:00 NOON & 1:00 PM. TO 4:00 PM. AT THE NEW ELBA TOWNSHIP OFFICE AT 623 S. QUARTERLINE ST., ASHLEY, MI. 48806. 

CONTACT INFORMATION: ROGER SLAVIK ASSESSOR, EMAIL: ELBATOWNSHIP@ELBAGRATIOT.COM, PHONE #: 989-847-2210. 

ASSESSOR'S OFFICE HOURS MONDAYS 4:00 PM TO 6:00 PM, SATURDAYS BY APPOINTMENT

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Page 1

1 of 1

Docket #: 26-000435

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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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

Jonathan M Wiedman,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000435

Township Of Elba,

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.i 

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:_______________________________

Entered: May 18, 2026

Patricia L. Halm, Tribunal Chair

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

i “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

Page 2

MTT Docket No. 26-000435

Page 2 of 2

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 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.,

Page 4

MTT

Page 5

S

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

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 submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Jonathan

M.I.

M

Last Name/Company Name

Wiedman

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

1551 E HIBBARD RD

City or Town

Owosso

State

Michigan

ZIP Code

48867

Telephone Number

989-277-3828

Fax Number

E-mail Address

jmwiedman@gmail.com

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: 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 non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

8905 E Garfield Rd

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Ashley

Michigan

48806

Taxing Authority (City or Township)

Township Of Elba (GRATIOT)

County 

Gratiot

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

True Cash and Taxable Value, Classification

 

Section 5: Explain the Reason for this Appeal

I purchased the vacant 107.5-acre parcel (29-03-009-001-01) in an arm’s-length transaction for $450,000 on 04/25/2025. That supports a True Cash Value of 

$450,000 and an SEV of $225,000 (50% of TCV). The Board of Review left the 2026 SEV and taxable value at $302,700, which overstates market value. The 

parcel has significant wetness/buildability limitations documented by NRCS Web Soil Survey building-site ratings (dwellings with and without basements 

predominantly rated “Very limited”), reducing residential utility and market value. Comparable local SEV-per-acre patterns are included in the attached packet. 

Classification is being appealed separately to the State Tax Commission via Form 2167.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application

Page 3

ST

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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

Jonathan M Wiedman,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000435

Township Of Elba,

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 18, 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

Jonathan M Wiedman,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000435

Township Of Elba,

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

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STATE OF

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Page 1

Supplemental Exhibit Packet: Township Large Acre Model, Township

Comparable Screenshots, and Owner Rebuttal

Subject parcel: 29-03-009-001-01 | 8905 E Garfield Rd | 107.50 acres | Tax year 2026

Owner position (plain statement)

The subject tract is vacant land with documented hydric/wet conditions and very limited building-site suitability. In

practice, agricultural demand is limited: a local farmer who previously farmed the ground indicated they are not

very interested in farming it again. Because the land is neither buildable residential acreage nor high-performing

drained/tiled farmland, it should be valued below the Township's blanket $5,700 per acre market (TCV) land-rate

assumption.

Correct comparison of Township rate vs requested values

Item

Value

Township 'Residential Acre Rate' in model

$5,700/ac (TCV land rate)

Township rate converted to SEV terms

~$2,850/ac (SEV) if 50% of TCV is applied

Requested SEV

$225,000 total = $2,093/ac (SEV)

SEV per acre for Township-cited comparable screenshots (1 through 7)

Shot

Parcel

Class shown

Acres

SEV

SEV/ac

1

03-004-011-01

402 Residential

13.54

$55,800

$4,121/ac

2

03-010-005-10

401 Residential

20.00

$64,800

$3,240/ac

3

03-012-001-21

402 Residential

57.00

$156,800

$2,751/ac

4

03-012-003-10

402 Residential

40.00

$110,000

$2,750/ac

5

03-014-017-00

001 Ref. Real/BLL

30.00

$87,800

$2,927/ac

6

03-021-003-22

102 Agricultural

13.77

$27,500

$1,997/ac

7

03-021-003-40

102 Agricultural

41.97

$96,500

$2,299/ac

Closest match to requested SEV/ac: Screenshot 6 (Parcel 03-021-003-22) at approximately $1,997/ac

compared to the requested $2,093/ac. Screenshots 6 and 7 are agricultural-class parcels included in the

Township's large-acre model; their lower SEV/ac levels support a lower value for land with limited agricultural and

residential utility.

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Addendum: SEV per Acre for Each Parcel in Elba Township 'Large

Residential Acre' Model

SEV/acre below is computed using the model's 'Asd. when Sold' divided by 'Net Acres'.

Subject 2026 SEV/acre (BOR): $2,816/ac. Subject SEV/acre at sale (model): $2,074/ac.

A) Parcels in Township 'Used' set

Parcel

Address

Sale date

Acres

Sale $/ac

Asd when soldSEV/ac (at sale)

03-004-011-01

8815 E GARFIELD RD

12/06/24

13.54

$11,817/ac

$44,300

$3,272/ac

03-004-011-01

8815 E GARFIELD RD

11/29/23

13.54

$11,078/ac

$25,700

$1,898/ac

03-009-001-01

8905 E GARFIELD RD

03/25/25

107.50

$4,186/ac

$223,000

$2,074/ac

03-010-005-10

7200 S WOODBRIDGE RD

06/12/23

20.00

$10,250/ac

$0

N/A

03-012-001-21

S MERIDIAN (7000) RD

04/16/24

57.00

$4,825/ac

$119,700

$2,100/ac

03-012-003-10

E GARFIELD (11000) RD

11/08/24

40.00

$5,500/ac

$84,000

$2,100/ac

03-014-017-00

S WOODBRIDGE (8000) RD

07/18/25

30.00

$8,500/ac

$87,800

$2,927/ac

03-021-003-22

8064 E ROOSEVELT RD

10/07/24

13.77

$3,268/ac

$42,300

$3,072/ac

03-021-003-40

8064 E ROOSEVELT RD

12/19/23

40.36

$4,160/ac

$0

N/A

Closest 'Used' parcel by SEV/ac vs your 2026 BOR SEV/ac: 03-014-017-00 (S WOODBRIDGE (8000) RD) at $2,927/ac.

B) Parcels in Township 'Not Used' list

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Elba

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E

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

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 submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Jonathan

M.I.

M

Last Name/Company Name

Wiedman

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

1551 E HIBBARD RD

City or Town

Owosso

State

Michigan

ZIP Code

48867

Telephone Number

989-277-3828

Fax Number

E-mail Address

jmwiedman@gmail.com

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: 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 non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

8905 E Garfield Rd

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Ashley

Michigan

48806

Taxing Authority (City or Township)

Township Of Elba (GRATIOT)

County 

Gratiot

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

True Cash and Taxable Value, Classification

 

Section 5: Explain the Reason for this Appeal

I purchased the vacant 107.5-acre parcel (29-03-009-001-01) in an arm’s-length transaction for $450,000 on 04/25/2025. That supports a True Cash Value of 

$450,000 and an SEV of $225,000 (50% of TCV). The Board of Review left the 2026 SEV and taxable value at $302,700, which overstates market value. The 

parcel has significant wetness/buildability limitations documented by NRCS Web Soil Survey building-site ratings (dwellings with and without basements 

predominantly rated “Very limited”), reducing residential utility and market value. Comparable local SEV-per-acre patterns are included in the attached packet. 

Classification is being appealed separately to the State Tax Commission via Form 2167.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application

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ST

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