Joseph Metivier Petitioner V Township Of Portage Respondent

Page 1

26 MEDI 

Michigan Department of Treasury 

518 (Rev. 12-25) 

AN 

Petition to Board of Review 

L-4035 

This form is issued under the authority of P.A. 206 of 1833, as amended, Filing is voluntary; however, you may not appeal to the Michigan Tax Tribunal unless you first protest 

to the Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classification to 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) 

Joseph Metivier & Laura Tanski 

Township or City 

Portage Township 

Mackinac 

2026 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified 

agricultural property exemption of the following described property: 

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

Parcel Code: 49010-134-023-00 

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

County 

Year of Appeal 

Protested Item: 

Assessed Value 

O Tentative 

I] Taxable Status 

O Classification 

OJ Qualified Agricultural 

Taxable Value 

(exemption) 

Property Exemption 

1, PROTEST OF ASSESSMENT 

Complete this section for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed 

personal property forms. 

Assessed Value 

Owner's Estimate of True Cash Value (Market Value) 

$660,000 

$280,000 

2. PROTEST OF TAXABLE VALUE 

Complete this section for a protest of Taxable Value. 

Reason: 

OJ Value of Losses 

J Value of Additions 

J Poverty Exemption 

O Uncapping % 

3. 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.) 

Classification of property on this year's assessment roll 

Classification should be (check one of the following): 

O Agricultural 

OJ Industrial 

O Timber Cutover 

1 Utility (Personal Property Only) 

OJ Commercial 

Residential 

OJ Developmental 

4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

: 

nd 

If the assessor has denied or changed the percentage of the exemption fram the 18 mills of local school operating tax for qualified agricultural proper- 

ty, 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 requested by owner (Enter 100 if full 

exemption requested) 

Percent qualified agricultural exemption granted by assessor {Enter 0 if exemption 

denied) 

REASON FOR PROTEST 

: 

State reason(s) for protest of assessed value and/or the tentative taxable value and/or taxable status and/or classification and/er qualified agricultural property exemption 

Assessed value far exceeds the market value of the property. Land was purchased in Aug 2025 for $280,000 after 

sitting on the market for almost a year. See attached Protest letter, appraisal report, and closing documents for further 

justification. 

CERTIFICATION 

Signature 

Date 

Phone Number 

3/10/2026 | 334-685-2073 

a 

2351 

Nugget 

beep 

_ 

Faithanks 

AK 

777207

Page 2

Lb 

618, Page 2 

> 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes 

Petition Number 

Parcel Code 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below, 

O Denied 

[H rssessea Value Changed From 

[ 

(nln 0. OOD 

Jeo 

20%, 22) 

] 

Record of Vote — Board or three-member committee of board 

Chairperson: 

[Fes ] No 

£ 

¢ — 

ember: 

[Aves ln No 

he [3 

Member: 

[H Ys 

No 

i 

Initials 

Initials 

Reason for Board Action 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal 

at PO Box 30232, Lansing, MI 48309. Commercial Real, Industrial Real, Developmental Real, Commercial Perscnal. 

Industrial Personal and Utility Personal Property may 

be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed 

on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal 

Michigan Tax Tribunal forms are available at www michigan govitaxtnb. 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below 

[| Denied 

O Tentative Taxable Value Changed From 

to 

(See attached L-4035A) 

Record of Vote — Board or three-member committee of board 

Chairperson: 

J Yes OJ No 

Member: 

OJ Yes O No 

Member: 

0 Yes 0 No 

Initials 

Initials 

Initials 

Reason for Board Action 

If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

PO Box 30232, Lansing MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed on 

a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at wry michigan govilaxtrib. 

3. CLASSIFICATION 

Disposition by Board of Review. The Board of Review must state the reason for its action below.

Page 3

Po

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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: 26-002568

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

Party Filing Document 

Petitioner

Files

Document Type: Attachments to Petition

Attachment File Name: Petition to Board of Review Results

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

Joseph Metivier,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002568

Township Of Portage,

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 22, 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. 26-002568

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

Joseph Metivier,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002568

Township Of Portage,

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 22, 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. 26-002568

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.

Page 1

APPRAISAL OF REAL PROPERTY

TBD Sherman Rd

Germfask, MI 49868

See attached addenda.

The State Savings Bank of Mansitque

101 S Cedar Street Manistique, MI 49854

906-341-4600

jsegerstrom@statesavingsbank.com

297,000

07/22/2025

Kristine McCraren

Northern Living Appraisals

13551 Winding Woods Run

Newberry, MI 49868

906-630-1834

NorthernLivingAppraisals@gmail.com

Form GA1V - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE

LOCATED AT

FOR

OPINION OF VALUE

AS OF

BY

Page 2

Joseph Metiver and Laura Tanski

250722MT

TBD Sherman Rd

Germfask

Mackinac

MI

49868

The State Savings Bank of Mansitque

APPRAISAL AND REPORT IDENTIFICATION

2-2(a)

2-2(b)

Comments on Standards Rule 2-3

I certify that, to the best of my knowledge and belief:

- The statements of fact contained in this report are true and correct.

- The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions and are my personal, impartial, and unbiased professional 

analyses, opinions, and conclusions.

- Unless otherwise indicated, I have no present or prospective interest in the property that is the subject of this report and no personal interest with respect to the parties involved.

- Unless otherwise indicated, I have performed no services, as an appraiser or in any other capacity, regarding the property that is the subject of this report within the three-year 

period immediately preceding acceptance of this assignment.

- I have no bias with respect to the property that is the subject of this report or the parties involved with this assignment.

- My engagement in this assignment was not contingent upon developing or reporting predetermined results.

- My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the 

client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal.

- My analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice that 

were in effect at the time this report was prepared.

- Unless otherwise indicated, I have made a personal inspection of the property that is the subject of this report.

- Unless otherwise indicated, no one provided significant real property appraisal assistance to the person signing this certification.

90 days

The market is seasonal in this area. Most properties in this area are listed in the spring and summer months. 

Comments on Appraisal and Report Identification

Note any USPAP-related issues requiring disclosure and any state mandated requirements:

Appraisers are required to be licensed by the state of Michigan Department of Licensing & Regulatory Affairs, P.O. Box 30018, Lansing, MI

48909.

The appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency and has noted in

this appraisal report whether any portion of the subject site is located in an identified Special Flood Hazard Area. Because the appraiser is

not a surveyor, he or she makes no guarantees, express or implied, regarding this determination.

I have performed NO services, as an appraiser or in any other capacity, regarding the property that is the subject of this report within the

three-year period immediately preceding acceptance of this assignment.

Kristine McCraren

State Licensed Real Estate Appraiser

1203075514

MI

07/31/2025

07/22/2025

07/22/2025

07/22/2025

Form ID20E - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE

Borrower

Lender/Client

File No.

Property Address

City

County

State

Zip Code

This Report is one of the following types:

Appraisal Report

(A written report prepared under Standards Rule

, pursuant to the Scope of Work, as disclosed elsewhere in this report.)

Restricted

Appraisal Report

(A written report prepared under Standards Rule

, pursuant to the Scope of Work, as disclosed elsewhere in this report,

restricted to the stated intended use only by the specified client and any other named intended user(s).)

Reasonable Exposure Time

(USPAP defines Exposure Time as the estimated length of time that the property interest being

appraised would have been offered on the market prior to the hypothetical consummation of a sale at market value on the effective date of the appraisal.)

My Opinion of Reasonable Exposure Time for the subject property at the market value stated in this report is:

APPRAISER:

Signature:

Name:

State Certification #:

or State License #:

State:

Expiration Date of Certification or License:

Date of Signature and Report:

Effective Date of Appraisal:

Inspection of Subject:

None

Interior and Exterior

Exterior-Only

Date of Inspection (if applicable):

SUPERVISORY or CO-APPRAISER (if applicable):

Signature:

Name:

State Certification #:

or State License #:

State:

Expiration Date of Certification or License:

Date of Signature:

Inspection of Subject:

None

Interior and Exterior

Exterior-Only

Date of Inspection (if applicable):

Page 3

Northern Living Appraisals

13551 Winding Woods Run

Newberry, MI 49868

906-630-1834

07/22/2025

The State Savings Bank of Mansitque

101 S Cedar Street Manistique, MI 49854

906-341-4600

jsegerstrom@statesavingsbank.com

Re: Property:

TBD Sherman Rd

Germfask, MI 49868

Borrower:

Joseph Metiver and Laura Tanski

File No.:

250722MT

Opinion of Value: $

297,000

Effective Date:

07/22/2025

In accordance with your request, we have appraised the above referenced property. The report of that appraisal is 

attached.

The purpose of the appraisal is to develop an opinion of market value for the property described in this appraisal 

report, as improved, in unencumbered fee simple title of ownership.

This report is based on a physical analysis of the site and improvements, a locational analysis of the neighborhood and 

city, and an economic analysis of the market for

Page 4

Northern

Page 5

Fo

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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

Joseph

M.I.

Last Name

Metivier

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

2351 Nugget Loop

City or Town

Fairbanks

State

Alaska

ZIP Code

99709

Telephone Number

3346852093

E-mail Address

joe.metivier@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)

Parcel Code: 49010-134-023-00

City or Town

Portage Township

County

Mackinac

State

Michigan

ZIP Code

49836

Taxing Authority (City or Township)

Township Of Portage (MACKINAC)

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

True Cash and Taxable Values

Uncapping of Taxable Value

 

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

I am writing to formally appeal the tax assessment for the referenced parcel in Portage Township. The current assessed value of $309,000 ($618,000 market 

value) is significantly higher than the actual market value of the property. I am requesting that the assessed value be adjusted to $140,000 ($280,000 market 

value), which represents the recent purchase price of the property in an arm's-length transaction.

My appeal is based on the following evidence:

1. Recent Purchase Price and Market Exposure We purchased this property in August 2025 for $280,000. Prior to this sale, the property was publicly listed in July 

2024 at $435,000 and relisted in May 2025 at $295,000. It sat on the market for months with no interest at these price points, proving that even the previous 

lower assessment was above market value. I provided this purchase information to the Portage Township upon request following the sale.

2. Lack of Utility Infrastructure: The property currently has no electricity availability. The center of the parcel is approximately 0.8 miles from the nearest service 

pole. The significant capital expenditure required to bring power to the site creates a substantial "utility gap" that negatively impacts the land value compared to 

serviced lots.

3. Site Conditions and Access

Unimproved Land: There are no structures or improvements on the property.

Access Issues: The easement road providing access to the parcel is not maintained, further limiting the property’s utility and marketability.

Conclusion A property's assessed value should reflect its fair market value. The market clearly demonstrated in 2025 that this land is worth $280,000. An 

assessment of $309,000 ($618,000 market value) more than double the recent sale price and is not supported by the property's condition or recent market 

history.

I have enclosed a copy of my closing documents \ appraisal as evidence of the sale price and current value. Please let me know if you require any additional 

information or if a formal hearing has been scheduled.

Sincerely,

Joseph Metivier

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:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

49010-134-023-00

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

309000

Current Taxable Value as established by the Board of Review:

309000

What do you believe is the fair market value?

280000

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

140000

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

 

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

Petitioner’s Signature: 

/s/ Joseph Metivier

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

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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

Joseph Metivier,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002568

Township Of Portage,

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 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

Joseph Metivier,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002568

Township Of Portage,

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 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

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

PROPERTY HISTORY DETAIL

Address

TBD Neazor Point

Germfask, MI 49836

MLS #50175251

MLS # 50175251

Class VACANT LAND

List Date 5/16/2025

CDOM 53

DOM 53

Chg Date

Chg Type

Status

Price

Agent -

Agent Name

Listing Office

- Office

Name

08/20/2025

9:36:43 AM

Status, How Sold, Pending Date, Closing Date, Sold Price, Selling Agent,

Selling Office, Trailside Y/N, At Ski Resort Y/N, Seller Concessions Y/N, Sld

Price Net Concessions, Update Date, Status Date, HotSheet Date, Price

Date, Days to Close

Closed

$280,000

ABBEY

WOOD

GROVER

REAL

ESTATE

07/08/2025

2:49:09 PM

Status, Update Date, Status Date, HotSheet Date

Keep

Showing

-Contgcy

Appl

$295,000

ABBEY

WOOD

GROVER

REAL

ESTATE

05/21/2025

2:18:47 PM

Price/Frontage

Active

$295,000

ABBEY

WOOD

GROVER

REAL

ESTATE

05/21/2025

2:18:43 PM

Update Date

Active

$295,000

ABBEY

WOOD

GROVER

REAL

ESTATE

05/19/2025

12:49:43 PM

Original MLS#, Full Address(es)

Active

$295,000

ABBEY

WOOD

GROVER

REAL

ESTATE

05/19/2025

12:42:13 PM

First Recorded Entry

Active

$295,000

ABBEY

WOOD

GROVER

REAL

ESTATE

MLS # 50149409

Class VACANT LAND

List Date 7/22/2024

DOM 185

Chg Date

Chg Type

Status

Price

Agent -

Agent Name

Listing Office

- Office

Name

01/23/2025

2:15:13 AM

Status, Agent Remarks, Update Date, Status Date, HotSheet Date

Expired

$435,000

ABBEY

WOOD

GROVER

REAL

ESTATE

08/05/2024

1:30:01 PM

Update Date

Active

$435,000

ABBEY

WOOD

GROVER

REAL

ESTATE

07/22/2024

5:35:58 PM

Original MLS#, Full Address(es), Agent Remarks, Price/Frontage

Active

$435,000

ABBEY

WOOD

GROVER

REAL

ESTATE

07/22/2024

5:33:34 PM

First Recorded Entry

Active

$435,000

ABBEY

WOOD

GROVER

REAL

ESTATE

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: 26-002568

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

Party Filing Document 

Petitioner

Files

Document Type: Evidence

Attachment File Name: Listing History

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

APPRAISAL OF REAL PROPERTY

TBD Sherman Rd

Germfask, MI 49868

See attached addenda.

The State Savings Bank of Mansitque

101 S Cedar Street Manistique, MI 49854

906-341-4600

jsegerstrom@statesavingsbank.com

297,000

07/22/2025

Kristine McCraren

Northern Living Appraisals

13551 Winding Woods Run

Newberry, MI 49868

906-630-1834

NorthernLivingAppraisals@gmail.com

Form GA1V - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE

LOCATED AT

FOR

OPINION OF VALUE

AS OF

BY

Page 2

Joseph Metiver and Laura Tanski

250722MT

TBD Sherman Rd

Germfask

Mackinac

MI

49868

The State Savings Bank of Mansitque

APPRAISAL AND REPORT IDENTIFICATION

2-2(a)

2-2(b)

Comments on Standards Rule 2-3

I certify that, to the best of my knowledge and belief:

- The statements of fact contained in this report are true and correct.

- The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions and are my personal, impartial, and unbiased professional 

analyses, opinions, and conclusions.

- Unless otherwise indicated, I have no present or prospective interest in the property that is the subject of this report and no personal interest with respect to the parties involved.

- Unless otherwise indicated, I have performed no services, as an appraiser or in any other capacity, regarding the property that is the subject of this report within the three-year 

period immediately preceding acceptance of this assignment.

- I have no bias with respect to the property that is the subject of this report or the parties involved with this assignment.

- My engagement in this assignment was not contingent upon developing or reporting predetermined results.

- My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the 

client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal.

- My analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice that 

were in effect at the time this report was prepared.

- Unless otherwise indicated, I have made a personal inspection of the property that is the subject of this report.

- Unless otherwise indicated, no one provided significant real property appraisal assistance to the person signing this certification.

90 days

The market is seasonal in this area. Most properties in this area are listed in the spring and summer months. 

Comments on Appraisal and Report Identification

Note any USPAP-related issues requiring disclosure and any state mandated requirements:

Appraisers are required to be licensed by the state of Michigan Department of Licensing & Regulatory Affairs, P.O. Box 30018, Lansing, MI

48909.

The appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency and has noted in

this appraisal report whether any portion of the subject site is located in an identified Special Flood Hazard Area. Because the appraiser is

not a surveyor, he or she makes no guarantees, express or implied, regarding this determination.

I have performed NO services, as an appraiser or in any other capacity, regarding the property that is the subject of this report within the

three-year period immediately preceding acceptance of this assignment.

Kristine McCraren

State Licensed Real Estate Appraiser

1203075514

MI

07/31/2025

07/22/2025

07/22/2025

07/22/2025

Form ID20E - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE

Borrower

Lender/Client

File No.

Property Address

City

County

State

Zip Code

This Report is one of the following types:

Appraisal Report

(A written report prepared under Standards Rule

, pursuant to the Scope of Work, as disclosed elsewhere in this report.)

Restricted

Appraisal Report

(A written report prepared under Standards Rule

, pursuant to the Scope of Work, as disclosed elsewhere in this report,

restricted to the stated intended use only by the specified client and any other named intended user(s).)

Reasonable Exposure Time

(USPAP defines Exposure Time as the estimated length of time that the property interest being

appraised would have been offered on the market prior to the hypothetical consummation of a sale at market value on the effective date of the appraisal.)

My Opinion of Reasonable Exposure Time for the subject property at the market value stated in this report is:

APPRAISER:

Signature:

Name:

State Certification #:

or State License #:

State:

Expiration Date of Certification or License:

Date of Signature and Report:

Effective Date of Appraisal:

Inspection of Subject:

None

Interior and Exterior

Exterior-Only

Date of Inspection (if applicable):

SUPERVISORY or CO-APPRAISER (if applicable):

Signature:

Name:

State Certification #:

or State License #:

State:

Expiration Date of Certification or License:

Date of Signature:

Inspection of Subject:

None

Interior and Exterior

Exterior-Only

Date of Inspection (if applicable):

Page 3

Northern Living Appraisals

13551 Winding Woods Run

Newberry, MI 49868

906-630-1834

07/22/2025

The State Savings Bank of Mansitque

101 S Cedar Street Manistique, MI 49854

906-341-4600

jsegerstrom@statesavingsbank.com

Re: Property:

TBD Sherman Rd

Germfask, MI 49868

Borrower:

Joseph Metiver and Laura Tanski

File No.:

250722MT

Opinion of Value: $

297,000

Effective Date:

07/22/2025

In accordance with your request, we have appraised the above referenced property. The report of that appraisal is 

attached.

The purpose of the appraisal is to develop an opinion of market value for the property described in this appraisal 

report, as improved, in unencumbered fee simple title of ownership.

This report is based on a physical analysis of the site and improvements, a locational analysis of the neighborhood and 

city, and an economic analysis of the market for

Page 4

Northern

Page 5

Fo

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

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

Joseph

M.I.

Last Name

Metivier

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

2351 Nugget Loop

City or Town

Fairbanks

State

Alaska

ZIP Code

99709

Telephone Number

3346852093

E-mail Address

joe.metivier@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)

Parcel Code: 49010-134-023-00

City or Town

Portage Township

County

Mackinac

State

Michigan

ZIP Code

49836

Taxing Authority (City or Township)

Township Of Portage (MACKINAC)

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

True Cash and Taxable Values

Uncapping of Taxable Value

 

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

I am writing to formally appeal the tax assessment for the referenced parcel in Portage Township. The current assessed value of $309,000 ($618,000 market 

value) is significantly higher than the actual market value of the property. I am requesting that the assessed value be adjusted to $140,000 ($280,000 market 

value), which represents the recent purchase price of the property in an arm's-length transaction.

My appeal is based on the following evidence:

1. Recent Purchase Price and Market Exposure We purchased this property in August 2025 for $280,000. Prior to this sale, the property was publicly listed in July 

2024 at $435,000 and relisted in May 2025 at $295,000. It sat on the market for months with no interest at these price points, proving that even the previous 

lower assessment was above market value. I provided this purchase information to the Portage Township upon request following the sale.

2. Lack of Utility Infrastructure: The property currently has no electricity availability. The center of the parcel is approximately 0.8 miles from the nearest service 

pole. The significant capital expenditure required to bring power to the site creates a substantial "utility gap" that negatively impacts the land value compared to 

serviced lots.

3. Site Conditions and Access

Unimproved Land: There are no structures or improvements on the property.

Access Issues: The easement road providing access to the parcel is not maintained, further limiting the property’s utility and marketability.

Conclusion A property's assessed value should reflect its fair market value. The market clearly demonstrated in 2025 that this land is worth $280,000. An 

assessment of $309,000 ($618,000 market value) more than double the recent sale price and is not supported by the property's condition or recent market 

history.

I have enclosed a copy of my closing documents \ appraisal as evidence of the sale price and current value. Please let me know if you require any additional 

information or if a formal hearing has been scheduled.

Sincerely,

Joseph Metivier

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:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

49010-134-023-00

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

309000

Current Taxable Value as established by the Board of Review:

309000

What do you believe is the fair market value?

280000

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

140000

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

 

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

Petitioner’s Signature: 

/s/ Joseph Metivier

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.