Karen E Hutek, Petitioner V Township Of Gerrish, 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

Karen E Hutek,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000341

Township Of Gerrish,

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.

Users who file documents with the Michigan Tax Tribunal are advised that filed 

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 26-000341

Page 2 of 6

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

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.

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: April 23, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Karen E Hutek,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000341

Township Of Gerrish,

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

Page 4

M

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

Karen E Hutek, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000341

Township Of Gerrish,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on March 23, 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_________________________________

Patricia L. Halm, Tribunal Chair

Entered: April 16, 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

Karen E Hutek, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000341

Township Of Gerrish,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on March 23, 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_________________________________

Patricia L. Halm, Tribunal Chair

Entered: April 16, 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

3-25-26 

Cheri Hutek 

11897 Steckert Bridge Rd 

9963 N Cut Rd 

Roscommon, Mi 48653 

989-745-5251 

Cinaob s@yahoo.com 

Michigan Tax Tribune 

MTT Docket 26-000341 

To Whom It May Concern: 

Here is my $25.00 filing fee. 

OPT 

Cheri Hutek

Page 2

3-25-26 

Cheri Hutek 

11897 Steckert Bridge Rd 

9963 N Cut Rd 

Roscommon, Mi 48653 

969-745-5251 

Swarr yahoo.com 

Conqubls 

Michigan Tax Tribune 

MTT Docket 26-000341 

To Whom It May Concern: 

| accidentally put a lawyer on my paper work, Rich Jaskowski. 

| need you to please 

remove him. He is not representing me. 

Respectfully, 

oJ 

Cheri 

Hutek

Page 3

GRAND RAPIDS MI 

493 

28 MAR 2026 PM 1 

L 

SOSH 

TTEEEE 

J 

BILL LRTI 

TRI NTP 

PH FP 

1 O11}

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

Michigan Department of Treasury 

. 

2742 (Rev. 08-23) 

Local (City/Township}) 

Notice of Denial of Principal Residence Exemption 

Issued under authority of Public Act 206 of 1893. 

With this notice, you are notified that the Principal Residence Exemption on the property identified below has been denied. If you have 

questions about the denial, you may contact your local government or follow the appeal procedures specified below. For more information 

regarding the Principal Residence Exemption (PRE), please review the PRE guidelines at www.michigan.gov/pre. 

Type or print in blue or black ink. 

PART 1: PROPERTY INFORMATION Type or print legibly. Use a separate form for each property number. 

1. Property Tax Identification Number 

2. Name of Local Unit {Check Township or City)] 

3. County 

IX} 

Tc 

hij 

. 

72-004-291-019-0000 

x ay 

¥ Gerrish 

Roscommon 

4. Street Address of Property (Provide a Complete Address) 

9963 N Cut Rd. Roscommon MI! 48653 

5. Name of Owner (First, Middle, Last) 

6. Owner's Last Four Digits of Social Security Number | 7. Owner's Daytime Telephone Number 

Karen E Hutek 

XXX-XX- 

8. Name of Co-Owner (First, Middle, Last) 

9. Co-Owner’s Last Four Digits of Social Security Number | 10. Co-Owner's Daytime Telephone Number 

XXX-XX- 

11. Mailing address if different than property address (street or RR#, city, state, ZIP Code) 

c/o 11897 Steckert Bridge Rd Roscommon Mi 48653-7522 

12. Your exemption was denied/adjusted for the following reason: 

Ol a. The owner is not a Michigan resident. 

b. The property claimed is nat the owner’s principal residence. 

Hl! c. The person claiming the exemption is not the owner. 

1 d. The person claiming the exemption, claimed or was granted, a substantially similar exemption in another state. 

] e. Other 

13. Claim Denied for Calendar Year(s): 

14, Percentage Adjusted to: 

(see instructions) 2024, 2025 

00, 

PART 2: CERTIFICATION 

15. Name of the Local Assessor (Print or Type) 

Julie A. Tatro 

16. Signature ins 

TT 

17. Date 

Lod 

alll 

ozl ed (zo20 

18. Address and 

Telephone Number of Local Government 

' 

2997 E Higgins Lake Dr. Roscommon Mi 48653 

18. Email Address of Assessor 

Assessor@gerrishtownship.org 

HOMEOWNER’S RIGHT TO APPEAL 

If you disagree with this denial, you may appeal to the Residential/Small Claims Division of the Michigan Tax Tribunal within 35 

days of the denial. An appeal with the Michigan Tax Tribunal can be initiated by the timely filing of a petition. The petition must 

be a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at 

www.michigan.govitaxtrib. You can print the Petition for Denial of Exemption for Principal Residence/Qualified Agricultural and mail 

the completed form to the Michigan Tax Tribunal at P.O. Box 30232, Lansing, Michigan 48909 or complete the form online and submit 

electronically, if provided for by the Michigan Tax Tribunal.

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 26-000341

Section 1: Respondent’s Contact Information

Filer Type:

Local Unit of Government

Unit of Government

Township Of Gerrish (ROSCOMMON)

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

First Name

Julie

M.I.

A

Last Name

Tatro

Firm Name (if any)

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

2997 E Higgins Lake Dr

 

 

City or Town

Roscommon

State

Michigan

ZIP Code

48653

Telephone Number

989-821-9313

Fax Number

989-821-8627

E-mail Address

assessor@gerrishtownship.org

Section 3: Subject Property Information

Parcel Identification Number(s):

72-004-291-019-0000

Are the parcels listed by Petitioner contiguous or adjoining? If no, list which parcels are adjoining.

 

Classification of Property: Real

Residential

Pursuant to Michigan Tax Tribunal (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or 

Board of Review Decision) with this Small Claims Answer, if applicable. If you do not submit this document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 4: Explain Your Answer to this Appeal

The suffered a fire in 2023. Subsequently, the remainder of the structure was demolished. A new home was rebuilt. The petitioner has not occupied the home since 

the fire occurred, nor I believe it is her intention to occupy the home. 

Section 5: Jurisdictional Issues

List the tax year(s) denied:

2024, 2025

Check what action prompted this appeal:

Local Unit

If you checked “other” above, explain:

If Petitioner is appealing from a Board of Review denial, check which Board of Review took action: 

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied:

02/09/2026

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Julie A. Tatro

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

Karen E Hutek,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000341

Township Of Gerrish,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not pay the required fee for the filing of the petition. See TTR 269. 

Because of this, the appeal is not properly pending. Petitioner must pay the required 

fee for the filing of the petition within 14 days of the entry of this order. A filing fee 

calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the 

payment may not be made via e-filing.

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: March 23, 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 

commercial delivery service is considered filed on the date the submission is given to the commercial

Page 2

MTT Docket No. 26-000341

Page 2 of 4

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., LANSING, MI 48906

Karen E Hutek,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000341

Township Of Gerrish,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not pay the required fee for the filing of the petition. See TTR 269. 

Because of this, the appeal is not properly pending. Petitioner must pay the required 

fee for the filing of the petition within 14 days of the entry of this order. A filing fee 

calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the 

payment may not be made via e-filing.

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.ii 

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: March 23, 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

ii “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 4

MTT Docket No. 26-000341

Page 4 of 4

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)

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

~~ 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

RECEIVED 

FEB 2 4 2026 

MICHIGAN TAX TRIBUNAL 

MARLON 1. BROWN, DPA 

ACTING DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

document, you may be placed in default, 

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

Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this 

Section 1: Petitioner’s Contact Information 

First Name 

Mm. 

Last Name/Company Name 

Cheri 

L 

Hutek 

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

11897 Steckert bridge rd 

City or Town 

State 

ZIP Code 

roscommon 

Mi 

48653 

Fax Number 

Telephone Number 

989-745-5251 

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

con9066@yahoo.com 

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

First Name 

Last Name 

Richard 

Jaskowski 

Firm Name fan) Carey &Jaskowski PLLC 

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

205 Meadows Drive 

City or Town 

State 

ZiP Code 

Grayling 

Mi 

49738 

Telephone Number 

Fax Number 

989-348 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

Section 3: Subject Property Information 

Parcel Identification Number: 

“1)-00Y- 

IF ~0[1- 000] 

How many 

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

parcels are you | [7] ves* 

No** 

appealing? 

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

[ 

**|f no, you must 

file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

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

9963 N cut rd Roscommon, Mi 48653 

Taxing Authority {City or Township) 

County 

Gerrish 

Roscommon 

Classification of Property: 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 4: Check which of the following 

you are appealing 

Principat Residence Exemption 

O Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

see attached letter 

Section 6: Jurisdictional Issues 

List the tax year(s) denied: 

2024, 2025

Page 3

iri 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

Fee Information 

A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of 

the fiting of this petition. 

Sig nature *required 

ery 

uthorige: Aiea Signature: 

Is!

Page 4

To Whom It May Concern, 

1 am respectfully requesting a reconsideration of the denial of the Principal Residence 

Exemption for the property located at 9963 N. Cut Rd., Roscommon, Mi 48653 

| purchased this home from my mother during a very difficult time when her health declined and 

she was no longer able to keep up with the mortgage payments. The purpose of the purchase 

was never to change the nature of the home, but to protect her stability and ensure she would 

always have a secure place to live. We created a legal agreement stating that the home would 

remain hers for the rest of her life. 

it is also important to note that our agreement reflects a clear lifetime occupancy intent, similar 

in purpose to a life estate, in that the home was always meant to remain her principal residence 

for the duration of her life, regardless of changes in legal ownership. The transfer of ownership 

was done solely as a protective measure to prevent foreclosure and preserve her housing 

security, not to alter the residential character of the property. 

Unfortunately, due to serious and ongoing health concerns, my mother was no longer able to 

safely live independently and had to move into a senior living facility. This decision was made 

out of medical necessity and concern for her well-being, not because she wished to give up her 

home. The move was emotional and difficult for our family, as this home has always been her 

residence and a place of deep personal meaning to her. 

Although she has changed her mailing address and driver's license to reflect her current care 

needs, this change was made solely to accommodate her medical situation and daily support 

requirements. Her relocation was not intended to permanently relinquish her connection to her 

home, but rather to ensure her safety during a vulnerable stage of life. 

My intention in purchasing the home was to preserve her housing and dignity during a time of 

hardship, not to convert the property into an investment or secondary residence. The home has 

always been tied to her life, her history, and her sense of security. 

I am humbly asking the township to consider the compassionate circumstances surrounding her 

health-related relocation and the legal lifetime agreement tied triggering the lifetime occupancy 

intent of the property. This situation was not created for financial benefit, but out of care and 

responsibility for an aging parent who could no longer live independently. 

| sincerely appreciate your time, understanding, and consideration of this appeal.

Page 5

Michigan Department 

of Treastiry 

i 

i 

2742 (Rev, 08-23) 

Local (City/Township) 

Notice of Denial of Principal Residence Exemption 

Issued under authority of Public Act 206 of 1893. 

With this notice, you are notified that the Principal

Page 6

[

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

Karen E Hutek, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

 MTT Docket No. 26-000341 

Township Of Gerrish,

Respondent.

ORDER CORRECTING DOCKET

The Tribunal has considered the file in this case and finds that this appeal was filed in 

the name of Cheri L Hutek. The documentation filed with the petition indicates, 

however, that the record owner of the property and proper petitioner in this matter is 

Karen E Hutek. The docket should therefore be corrected to reflect the same, with the 

originally listed Petitioner as the authorized representative. The noted error is properly 

corrected under the misnomer doctrine.1 Therefore, 

IT IS ORDERED that the docket shall be CORRECTED as identified above. 

 By: _________________________________

 Patricia L. Halm, Tribunal Chair

Entered: March 23, 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 See Vanco 1 LLC v Grand Rapids, unpublished per curiam opinion of the Court of Appeals, issued 

November 18, 2014 (Docket No. 317305).

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

Karen E Hutek, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

 MTT Docket No. 26-000341 

Township Of Gerrish,

Respondent.

ORDER CORRECTING DOCKET

The Tribunal has considered the file in this case and finds that this appeal was filed in 

the name of Cheri L Hutek. The documentation filed with the petition indicates, 

however, that the record owner of the property and proper petitioner in this matter is 

Karen E Hutek. The docket should therefore be corrected to reflect the same, with the 

originally listed Petitioner as the authorized representative. The noted error is properly 

corrected under the misnomer doctrine.2 Therefore, 

IT IS ORDERED that the docket shall be CORRECTED as identified above. 

 By: _________________________________

 Patricia L. Halm, Tribunal Chair

Entered: March 23, 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

2 See Vanco 1 LLC v Grand Rapids, unpublished per curiam opinion of the Court of Appeals, issued 

November 18, 2014 (Docket No. 317305).

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

Karen E Hutek,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000341

Township Of Gerrish,

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: March 23, 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

Karen E Hutek,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000341

Township Of Gerrish,

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: March 23, 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 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

RECEIVED 

FEB 2 4 2026 

MICHIGAN TAX TRIBUNAL 

MARLON 1. BROWN, DPA 

ACTING DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

document, you may be placed in default, 

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

Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this 

Section 1: Petitioner’s Contact Information 

First Name 

Mm. 

Last Name/Company Name 

Cheri 

L 

Hutek 

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

11897 Steckert bridge rd 

City or Town 

State 

ZIP Code 

roscommon 

Mi 

48653 

Fax Number 

Telephone Number 

989-745-5251 

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

con9066@yahoo.com 

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

First Name 

Last Name 

Richard 

Jaskowski 

Firm Name fan) Carey &Jaskowski PLLC 

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

205 Meadows Drive 

City or Town 

State 

ZiP Code 

Grayling 

Mi 

49738 

Telephone Number 

Fax Number 

989-348 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

Section 3: Subject Property Information 

Parcel Identification Number: 

“1)-00Y- 

IF ~0[1- 000] 

How many 

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

parcels are you | [7] ves* 

No** 

appealing? 

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

[ 

**|f no, you must 

file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

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

9963 N cut rd Roscommon, Mi 48653 

Taxing Authority {City or Township) 

County 

Gerrish 

Roscommon 

Classification of Property: 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 4: Check which of the following 

you are appealing 

Principat Residence Exemption 

O Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

see attached letter 

Section 6: Jurisdictional Issues 

List the tax year(s) denied: 

2024, 2025

Page 3

iri 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

Fee Information 

A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of 

the fiting of this petition. 

Sig nature *required 

ery 

uthorige: Aiea Signature: 

Is!

Page 4

To Whom It May Concern, 

1 am respectfully requesting a reconsideration of the denial of the Principal Residence 

Exemption for the property located at 9963 N. Cut Rd., Roscommon, Mi 48653 

| purchased this home from my mother during a very difficult time when her health declined and 

she was no longer able to keep up with the mortgage payments. The purpose of the purchase 

was never to change the nature of the home, but to protect her stability and ensure she would 

always have a secure place to live. We created a legal agreement stating that the home would 

remain hers for the rest of her life. 

it is also important to note that our agreement reflects a clear lifetime occupancy intent, similar 

in purpose to a life estate, in that the home was always meant to remain her principal residence 

for the duration of her life, regardless of changes in legal ownership. The transfer of ownership 

was done solely as a protective measure to prevent foreclosure and preserve her housing 

security, not to alter the residential character of the property. 

Unfortunately, due to serious and ongoing health concerns, my mother was no longer able to 

safely live independently and had to move into a senior living facility. This decision was made 

out of medical necessity and concern for her well-being, not because she wished to give up her 

home. The move was emotional and difficult for our family, as this home has always been her 

residence and a place of deep personal meaning to her. 

Although she has changed her mailing address and driver's license to reflect her current care 

needs, this change was made solely to accommodate her medical situation and daily support 

requirements. Her relocation was not intended to permanently relinquish her connection to her 

home, but rather to ensure her safety during a vulnerable stage of life. 

My intention in purchasing the home was to preserve her housing and dignity during a time of 

hardship, not to convert the property into an investment or secondary residence. The home has 

always been tied to her life, her history, and her sense of security. 

I am humbly asking the township to consider the compassionate circumstances surrounding her 

health-related relocation and the legal lifetime agreement tied triggering the lifetime occupancy 

intent of the property. This situation was not created for financial benefit, but out of care and 

responsibility for an aging parent who could no longer live independently. 

| sincerely appreciate your time, understanding, and consideration of this appeal.

Page 5

Michigan Department 

of Treastiry 

i 

i 

2742 (Rev, 08-23) 

Local (City/Township) 

Notice of Denial of Principal Residence Exemption 

Issued under authority of Public Act 206 of 1893. 

With this notice, you are notified that the Principal

Page 6

[

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.