Keith M Van Tubergen, Barbara J Van Tubergen, Petitioners V Township Of Troy, 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 

Matthew L Holmes, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 23-000942 

 

Casco Township, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 23-000942 

Page 2 of 2 

 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi)

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 

Petitioner(s) 

v 

MTT Docket No. 

 

_____________________________, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in _________________________________ County.

2. Parcel Number: ____________________________________________.

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. The values for the property identified above as established by Respondent’s Board

of Review are:

Tax year 

Assessed Value (AV) 

Taxable Value (TV) 

 

 

 

4. The values for the property identified above as stipulated by the parties for

settlement purposes are:

Tax year 

True Cash Value 

AV 

TV 

 

 

 

 

5. If the stipulated TV does not equal the prior year TV multiplied by the applicable

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses,

omitted property etc.)

___________________________________________________________________

___________________________________________________________________

___________________________________________________________________

___________________________________________________________________

6. List any special terms or conditions being proposed by the parties that would affect

the execution of a Consent Judgment including, but not limited to, the joint payment

of the refund, the waiver of interest, etc. (attach additional page if necessary):

___________________________________________________________________

Keith Van Tubergen and Barbara Van Tubergen

24-003575

TROY TOWNSHIP

NEWAYGO

62-01-28-100-008

2024

100,000

100,000

2024

$200,000.00

100,000

$66,912.00

The structure was destroyed by fire. It was replaced by a new structure that had a 

larger footprint. The larger footprint accounts for the increase in the taxable value. 

If there was an overpayment, any amounts overpaid will be credited to 2025. Any deficiency will paid without

Page 2

MTT Docket No. ___________ 

Page 2 of 2 

___________________________________________________________________

___________________________________________________________________

___________________________________________________________________ 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. The parties agree to the withdrawal of parcel number:

__________________________________________.

(If more than one parcel is being withdrawn, attach a separate page addressing

all other parcels being withdrawn.)

8. The parties agree to the withdrawal of tax year(s) ____________________.

Signature of Petitioner’s Authorized Representative or, if none, Petitioner: 

__________________________________________________________________ 

Printed Name:_______________________________________________________ 

Date: ______________________________________________________________ 

Signature of Respondent’s

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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 

Petitioner(s) 

v 

MTT Docket No. 

 

_____________________________, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in _________________________________ County.

2. Parcel Number: ____________________________________________.

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. The values for the property identified above as established by Respondent’s Board

of Review are:

Tax year 

Assessed Value (AV) 

Taxable Value (TV) 

 

 

 

4. The values for the property identified above as stipulated by the parties for

settlement purposes are:

Tax year 

True Cash Value 

AV 

TV 

 

 

 

 

5. If the stipulated TV does not equal the prior year TV multiplied by the applicable

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses,

omitted property etc.)

___________________________________________________________________

___________________________________________________________________

___________________________________________________________________

___________________________________________________________________

6. List any special terms or conditions being proposed by the parties that would affect

the execution of a Consent Judgment including, but not limited to, the joint payment

of the refund, the waiver of interest, etc. (attach additional page if necessary):

___________________________________________________________________

Keith Van Tubergen and Barbara Van Tubergen

24-003575

TROY TOWNSHIP

NEWAYGO

62-01-28-100-008

2024

100,000

100,000

2024

$200,000.00

100,000

$66,912.00

The structure was destroyed by fire. It was replaced by a new structure that had a 

larger footprint. The larger footprint accounts for the increase in the taxable value. 

If there was an overpayment, any amounts overpaid will be credited to 2025. Any deficiency will paid without

Page 2

MTT Docket No. ___________ 

Page 2 of 2 

___________________________________________________________________

___________________________________________________________________

___________________________________________________________________ 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. The parties agree to the withdrawal of parcel number:

__________________________________________.

(If more than one parcel is being withdrawn, attach a separate page addressing

all other parcels being withdrawn.)

8. The parties agree to the withdrawal of tax year(s) ____________________.

Signature of Petitioner’s Authorized Representative or, if none, Petitioner: 

__________________________________________________________________ 

Printed Name:_______________________________________________________ 

Date: ______________________________________________________________ 

Signature of Respondent’s

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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

Keith M Van Tubergen,Barbara J Van Tubergen, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 MTT Docket No. 24-003576

Township Of Troy,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on March 6, 2025, and 

finds that: the parties have stipulated to true cash and/or assessed value that does not 

appear to be in compliance with MCL 211.27a(1), which states that "property shall be 

assessed at 50% of its true cash value . . . ." Id. See also MCL 205.737. Therefore,

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is 

DENIED.

IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal 

course.

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this Order, no additional filing fee is required.

By _____________________________

 

 Jason C. Grinnell, Tribunal Member

Entered: March 11, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

MTT Docket No. 24-003576

Page 2 of 5

Page 3

Michael T Van Tubergen

VTH LAW

114 N Third St

Grand Haven , MI 49417

Page 4

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

Keith M Van Tubergen,Barbara J Van Tubergen, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 MTT Docket No. 24-003576

Township Of Troy,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on March 6, 2025, and 

finds that: the parties have stipulated to true cash and/or assessed value that does not 

appear to be in compliance with MCL 211.27a(1), which states that "property shall be 

assessed at 50% of its true cash value . . . ." Id. See also MCL 205.737. Therefore,

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is 

DENIED.

IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal 

course.

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this Order, no additional filing fee is required.

By _____________________________

 

 Jason C. Grinnell, Tribunal Member

Entered: March 11, 2025

PROOF OF SERVICE

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

parties or their attorneys or authorized representatives, if any,

Page 5

MTT

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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 

Petitioner(s) 

 

v 

 

MTT Docket No. 

 

 

 

 

_____________________________, 

Respondent(s) 

 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

 

1. The subject property is in _________________________________ County. 

 

2. Parcel Number: ____________________________________________. 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

 

3. The values for the property identified above as established by Respondent’s Board 

of Review are: 

 

Tax year 

Assessed Value (AV) 

Taxable Value (TV) 

 

 

 

 

 

 

 

4. The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

 

Tax year 

True Cash Value 

AV 

TV 

 

 

 

 

 

 

 

 

 

5. If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

___________________________________________________________________

___________________________________________________________________

___________________________________________________________________

___________________________________________________________________ 

 

6. List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

___________________________________________________________________

Keith Van Tubergen and Barbara Van Tubergen

24-003575

TROY TOWNSHIP

NEWAYGO

62-01-28-100-008

2024

100,000

100,000

2024

$300,000.00

100,000

$66,912.00

The structure was destroyed by fire. It was replaced by a new structure that had a 

larger footprint. The larger footprint accounts for the increase in the taxable value. 

If there was an overpayment, any amounts overpaid will be credited to 2025. Any deficiency will paid without

Page 2

MTT Docket No. ___________ 

Page 2 of 2 

 

___________________________________________________________________

___________________________________________________________________

___________________________________________________________________ 

 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

 

7. The parties agree to the withdrawal of parcel number: 

__________________________________________. 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

 

8. The parties agree to the withdrawal of tax year(s) ____________________. 

 

 

Signature of Petitioner’s Authorized Representative or, if none, Petitioner: 

 

__________________________________________________________________ 

 

Printed Name:_______________________________________________________ 

 

Date:

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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

Keith M Van Tubergen,Barbara J Van Tubergen, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 MTT Docket No. 24-003576

Township Of Troy,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on February 27, 2025, 

and finds that: the stipulation is not on a form made available by the Tribunal or in a 

form that is in substantial compliance with the Tribunal’s form, as required by TTR 281. 

Therefore,

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is 

DENIED.

IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal 

course.

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this Order, no additional filing fee is required.

By _____________________________

 

 Jason C. Grinnell, Tribunal Member

Entered: February 28, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

MTT Docket No. 24-003576

Page 2 of 5

Page 3

Michael T Van Tubergen

VTH LAW

114 N Third St

Grand Haven , MI 49417

Page 4

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

Keith M Van Tubergen,Barbara J Van Tubergen, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 MTT Docket No. 24-003576

Township Of Troy,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on February 27, 2025, 

and finds that: the stipulation is not on a form made available by the Tribunal or in a 

form that is in substantial compliance with the Tribunal’s form, as required by TTR 281. 

Therefore,

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is 

DENIED.

IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal 

course.

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this Order, no additional filing fee is required.

By _____________________________

 

 Jason C. Grinnell, Tribunal Member

Entered: February 28, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal

Page 5

M

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

Michigan Tax Tribunal, 611 W. Ottawa St., Lansing, MI 48933 

 

 

 

 

KEITH M. VAN TUBERGEN & 

 

 

 

MICHIGAN TAX TRIBUNAL 

BARBARA J. VAN TUBERGEN, 

 

 

 

SMALL CLAIMS DIVISION 

 

 

 

Petitioners, 

 

 

 

 

MTT Docket No. 24-003576 

v 

TROY TOWNSHIP, 

 

 

 

 

Presiding Judge 

 

 

 

 

 

 

 

 

Patricia L. Halm 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

STIPULATED ORDER TO SETTLE ALL DISPUTES AND CLOSE APPEAL 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

NOW COMES the parties, Petitioners by their attorneys of record and Respondent by 

and through its representative Casey Guthrie and hereby resolve the pending appeal and all 

related matters between the parties with entry of the following Order. 

IT IS ORDERED the 2024 Taxable Value for Parcel No 62-01-28-100-008 with a 

common address of 11191 N. White Oaks Ln., Bitely, MI 49309, is $66,912.00; with an 

Assessed Value remains $150,800.00. 

IT IS FURTHER ORDERED this is a final order and closes this appeal. 

 

 

 

 

 

Dated: ____________ 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Hon. Patricia L. Halm 

 

 

Approved for entry: 

 

 

 

/s/ Michael T. Van Tubergen__ 

 

/s/ Casey Guthrie_________________ 

Michael T. Van Tubergen (P61717) 

 

Casey Guthrie 

Assessor on behalf of Respondent

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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 

Keith M Van Tubergen, 

MICHIGAN TAX TRIBUNAL 

Barbara J Van Tubergen, 

SMALL CLAIMS DIVISION 

 

Petitioners, 

 

 

v 

 

MTT Docket No. 24-003576 

 

Troy Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER FOR DEFAULT HEARING 

 

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

in default on November 20, 2024, because Respondent failed to file an answer. The 

Tribunal extended the time for Respondent to cure the default by an additional 14 days 

on January 7, 2025, because although Respondent responded to the default, their 

attempt to cure was incomplete as the answer was left unsigned. Respondent has failed 

to respond to the Order Extending Default. Thus, Respondent has not complied with 

either order and the latter stated that “failure to comply with this Order may result in the 

scheduling of a default hearing . . .” and referenced Grimm v Dep’t of Treasury.1 In 

Grimm, the Michigan Court of Appeals summarized factors that the Tribunal should 

consider before imposing the sanction of dismissal. Those factors are: 

 

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) 

the degree of compliance with other parts of the court's orders; (6) 

attempts to cure the defect; and (7) whether a lesser sanction would better 

serve the interests of justice.2 

 

Though Grimm was specific to dismissal, the cases cited by the Court and the 

reasoning behind its adoption of the factors set forth therein are not so narrow. The 

factors apply equally to default judgements, or in the case of the Tribunal proceedings, 

the conducting of a default hearing.3 Respondent in this case has failed to respond to 

multiple orders and given this failure, the Tribunal finds that its violation was willful. It 

also establishes a history of deliberate delay and refusing to comply with Tribunal 

orders, both of which have prejudiced Petitioners. As a result, giving careful 

consideration to the factors involved and considering all options in determining what 

 

1 Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

2 Id. at 149. 

3 See Bass v Combs, 238 Mich App 16 (1999), overruled in part on other grounds by Dimmitt & Owens 

Fin, Inc v Deloitte & Touche (ISC), LLC, 481 Mich 618 (2008), Vicencio v Ramirez, 211 Mich App 501 

(1995), and Traxler v Ford Motor Co, 227 Mich App 276 (1998).

Page 2

MTT Docket No. 24-003576 

Page 2 of 2 

 

sanction is just and proper, the Tribunal finds that scheduling a default hearing is 

appropriate, and a lesser sanction would not better serve the interests of justice. 

Therefore, 

 

IT IS ORDERED that a default hearing shall be scheduled in the normal course. 

 

 

Entered: February 11, 2025 

 

 

By _____________________________ 

kac 

 

 

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

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 

Keith M Van Tubergen & 

MICHIGAN TAX TRIBUNAL 

Barbara J Van Tubergen, 

SMALL CLAIMS DIVISION 

Petitioners, 

v 

 

MTT Docket No. 24-003576 

 

Troy Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR RESPONDENT TO CURE DEFAULT 

 

On December 3, 2024, Respondent filed an answer in response to the Tribunal’s 

November 20, 2024 Order of Default. 

 

The Tribunal has considered the response and the case file and finds that Respondent 

was held in default because it failed to file an answer.1 Although Respondent timely 

responded to the Order of Default, its attempt to cure is incomplete because 

Respondent failed to sign the Answer. Though the Tribunal finds an extension of time 

to cure the default appropriate, Respondent’s failure to comply with Tribunal orders and 

its Rules of Practice and Procedure has established a history of deliberate delay that 

would justify the scheduling of a default hearing for failure to timely comply with this 

Order.2 Therefore, 

 

IT IS ORDERED that the time for Respondent to cure the default is EXTENDED. 

 

IT IS FURTHER ORDERED that Respondent must complete the following to cure the 

default: (1) file a signed Answer, (2) file a Motion to Set Aside Default, (3) pay the 

$25.00 fee required for the filing of the motion, and (4) file proof the motion was served 

on Respondent. The foregoing must be filed with the Tribunal within 14 days of entry of 

this Order.3 

 

 

1 The Order further stated, “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).” 

2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

 

3 “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 219(5).

Page 2

MTT Docket No. 24-003576 

Page 2 of 2 

 

Failure to comply with this Order may result in the scheduling of a default hearing, as 

provided by TTR 231.4 

 

 

 

Entered: January 7, 2025 

 

 

By _____________________________ 

sw/jcr 

 

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

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

Page 1

RECEIVED 

DEC 06 2024 

, 

MICHIGAN TAX TRIBUNAL 

. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 24003576 

Section 1: Respondent’s Contact information 

First Name: 

Mi: 

Last Name/Company Name/Unit of Government: 

Casey 

J 

Guthrie/Troy Township 

Home Address (No., Street, P.O. Box or Rural Route}: 

County: 

1958 Walton Road 

Newaygo 

City or Town: 

State: 

ZIP Code: 

Kingsley 

Mil 

49649 

Telephone Number: 

Fax Number: 

231-350-9123 

E-maii Address (do not enter unless you want MTT to send all correspondence via email): 

guthrie8551@gmail.com 

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

First Name: 

ML: 

Last Name: 

Firm Name {if any}: 

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

City or Town: 

State: 

ZIP Code: 

Telephone Number: 

Fax Number: 

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

Section 3: Subject Property Information 

Does the subject property have a Principal Residence Exemption of 50% or more? 

(} Yes 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

Oa Yes 

[| No 

Not Applicable

Page 2

. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The structure that was on this parcel was removed, thereby resulting in a loss of $52,000 

Assessed and $42,732 Taxable. In 2023, a 1,728sf new structure was built along with a 

480sf addition, resulting in 2,208sf of living space. This new building far exceeded the 

value of the previous building that was once there. Also, this structure sits on 16.20 

acres. 

A copy of the Assessment Change notice is provided. 

When Mr Vantubergen contacted me, he stated he received the notice late because it 

was "mailed to the wrong address”. The address in question IS the address of the 

parcel. No change of address was received before the notices were sent. 

1 firmly believe this parcel is assessed accurately and reflects fair market value. Whether 

a building is a "REPLACEMENT", it is still considered "NEW". 

Section 5: Jurisdictional Issues 

iF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

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

Yes 

J No 

If yes, check which BOR Petitioner attended: 

March 

[I] July 

[I] December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? 

Yes 

[W] No 

*Submit a copy of the Notice of Assessment with the Answer. 

If the July or December BOR revised the assessment(s) at issue, did it have authority? [m0] Yes 

[] No 

If yes, cite the Board's authority. 

Was the assessment(s) at Issue established as the result of a clerical error or mutual mistake of fact? [i] Yes 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[J ves 

No 

If so, what is the issue date? 

iF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

MARLON I. BROWN, DPA 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? 0 Yes 

No 

If Yes, check which BOR Petitioner attended: [mn] March 

O July 

a December 

List the date the BOR denied Petitioner's Poverty

Page 4

&

Page 5

-

Page 6

Vo

Page 7

JR

Page 8

D

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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

Keith M Van Tubergen,Barbara J Van Tubergen,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003576

Township Of Troy,

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 279. 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.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: November 20, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003576

Page 2 of 7

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 provide 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 

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 219(5)

Page 3

Michael T Van Tubergen

VTH LAW

114 N Third St

Grand Haven , MI 49417

Page 4

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

Keith M Van Tubergen,Barbara J Van Tubergen,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003576

Township Of Troy,

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 279. 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

Page 5

MTT Docket

Page 6

S

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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

Keith M Van Tubergen,Barbara J Van Tubergen, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003576

Township Of Troy,

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 September 30, 2024, 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: November 19, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

Michael T Van Tubergen

VTH LAW

114 N Third St

Grand Haven , MI 49417

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

Keith M Van Tubergen,Barbara J Van Tubergen, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003576

Township Of Troy,

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 September 30, 2024, 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: November 19, 2024

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 provide 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 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

Section 1: Petitioner’s Contact Information 

First Name 

 

M.I.

Last Name/Company Name 

 

 

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

 

 

City or Town 

 

 

State 

ZIP Code 

Telephone Number 

 

 

Fax Number 

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

Section 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 

ZIP Code 

Telephone Number 

 

 

Fax Number 

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

 

 

Section 3: Subject Property Information 

How many 

parcels are you 

appealing?

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

 Yes* 

 No** 

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

**If 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] 

 

 

Taxing Authority (City or Township) 

County 

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. 

Keith M. /Barbara J.

Van Tubergen

13091 Sikkema Dr.

Grand Haven

MI 

49417

616.846.4765

Michael 

T

Van Tubergen

Grand Haven

MI

49417

616.844.3000

616.850.1300

mvantubergen@vth-law.com 

11191 White Oaks Ln, Bitely, MI 49309

Troy Township

Newaygo

VTH Law

114 N. Third Street

1

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

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

 True Cash and Taxable Value 

 Poverty Exemption 

 Taxable Value Only (calculation) 

 Disabled Veterans Exemption 

 Uncapping of Taxable Value 

 Eligible Manufacturing Personal Property (ESA) 

 Exemption from Taxation (other than the denial of a 

Principal Residence or Qualified Agricultural Exemption) 

 Classification 

Section 5: Explain the Reason for this Appeal 

 

 

 

 

 

 

 

 

 

 

 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

 

 

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

 Yes 

 No 

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

 March 

 July 

 December 

If No, check the applicable reason(s): 

 Not required to attend 

 Assessment Change Notice was not received by Petitioner 

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

 Appealing within 35 days of State Tax Commission Order 

 Appealing within 35 days of receipt of Notice of Uncapping 

Did you request a poverty exemption at the BOR? 

 Yes 

 No 

If Yes, check which BOR considered your application AND attach the BOR decision: 

 March 

 July 

 December 

If No, explain why: 





Manufactured home was destroyed by fired on December 1, 2022. It was replaced

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

Keith M Van Tubergen,Barbara J Van Tubergen,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003576

Township Of Troy,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to file an updated Tribunal petition form. As such, the petition is not 

properly pending. Petitioner must complete and return a current petition form within 14 

days of the entry of this Order. The petition shall note the docket number assigned by 

the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the 

assigned docket number as an “Amended Petition.” Small Claims petition forms can be 

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

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: September 30, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003576

Page 2 of 5

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 provide 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 

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 219(5)

Page 3

Michael T Van Tubergen

VTHLAW

114 N Third St

Grand Haven , MI 49417

Page 4

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

Keith M Van Tubergen,Barbara J Van Tubergen,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003576

Township Of Troy,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the

Page 5

MTT Docket

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Page 1

VAN TUBERGEN, TREUTLER & HAYES 

www. vth-law.com 

Attorneys: 

114 N. Third St. 

Michael T. Van Tubergen, licensed in MI 

Grand Haven, MI 49417 

John P. Hayes, licensed in Mi, PA, SC, NC, OK 

Phone: 616-844-3000 

Scott R. Sewick, licensed in MI 

Fax: 

616-850-1300 

Carl W. Treutler, (Retired) 

info@vth-law.com 

June 17, 2024 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Appeal 

To Whom 

It May Concern, 

Please find enclosed for review and processing an original and one copy of the Property 

Tax Appeal Petition Form with two copies of the attachments provided by Petitioners Keith M. and 

Barbara J. Van Tubergen. Also enclosed is a check for $125.00 for filing fee. 

Thank you for your attention to this matter. 

If there are any questions, please contact our 

office. 

Sincerely, 

Coma) Uo glen 

Amy J. Vogler, CP 

For Michael T. Van Tubergen (P61717) 

Attorney for Petitioners 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LABOR & ECONOMIC GROWTH 

PROPERTY TAX APPEAL 

DOCKET NUMBER 

MICHIGAN TAX TRIBUNAL 

PETITION FORM 

SMALL CLAIMS DIVISION 

Failure to complete this form, including signature, and return 

it by filing deadline will result in dismissal. 

If additional space is needed to provide the information requested, please use a separate sheet, 

1. Petitioner(s) Name and Address 

2. Agent or Attorney (if any) Name and Address 

Keith M Van Tubergen/Barbara J. Van Tubergen 

Michael T. Van Tubergen (VTH Law) 

13091 Sikkema Dr., Grand Haven, Mi 49417 

114 N. 3rd St., Grand Haven, Mi 49417 

Petitioner's Daytime Phone No,_(816) 846-4765 

Agent/Attorney Phone No. 

616) 844-3000 

Residential - 

| 

d 

(residential, agricultural, personal, commercial, industrial, timber cutover, 

3. Classification of property 

_hesidential 

- Improve 

personal utility, developmental) 

4. Location of Property: 

City 

Local School District: 

OR 

. 

County_Newaygo 

Township, Troy 

Walkerville 

5. 

Did Petitioner protest to the Board of Review? 

Yes 

[9] 

No 

If no, please check all applicable reasons below and explain in the 

space provided. 

[| The Assessment Change Notice was not properly sent to Petitioner prior to the March Board of Review. 

Petitioner is appealing within 30 days of issuance of notice of action taken by July or December Board of Review. 

[| Petitioner is appealing a Clerical Error or Mutual Mistake of Fact. 

[petitioner is appealing within 30 days of issuance of a State Tax Commission Order. 

[petitioner is appealing within 35 days of receipt of Notice of Taxable Value Uncapping. 

| 

6. Did Petitioner request a Poverty Exemption at the Board of Review? 

O 

Yes 

® 

No 

7. Check the reason for this appeal and explain in the space provided. 

jm} The property's true cash value and taxable value are incorrect. (SEE Line by Line Instructions.) 

The property's taxable value only is incorrect. 

The uncapping of the property's taxable value is improper. 

Od Petitioner was denied a property tax exemption. 

[I] Petitioner was denied a poverty exemption. 

8. Provide the Board of Review's determination of the state equalized or assessed value and taxable value for each parcel, for each tax year being 

appealed. 

Parcel Number 

Tax Year 

State Equalized Value or 

Taxable Value on Roll 

Assessed Value on Roll 

62-01-28-100-008 

2024 

| $150,800 

$143.960' °°

Page 3

9. Provide Petitioner's contention or belief of the true cash ( fair market) value and taxable value for each parcel, for each tax year being appealed 

Parcel Number 

Tax Year 

True Cash (Fair Market) Value

Page 4

Adden

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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

Keith M Van Tubergen,Barbara J Van Tubergen,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003576

Township Of Troy,

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 279. 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 30, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

Michael T Van Tubergen

VTHLAW

114 N Third St

Grand Haven , MI 49417

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

Keith M Van Tubergen,Barbara J Van Tubergen,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003576

Township Of Troy,

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 279. 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 30, 2024

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 provide by those parties, attorneys, or authorized

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

VAN TUBERGEN, TREUTLER & HAYES 

www. vth-law.com 

Attorneys: 

114 N. Third St. 

Michael T. Van Tubergen, licensed in MI 

Grand Haven, MI 49417 

John P. Hayes, licensed in Mi, PA, SC, NC, OK 

Phone: 616-844-3000 

Scott R. Sewick, licensed in MI 

Fax: 

616-850-1300 

Carl W. Treutler, (Retired) 

info@vth-law.com 

June 17, 2024 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Appeal 

To Whom 

It May Concern, 

Please find enclosed for review and processing an original and one copy of the Property 

Tax Appeal Petition Form with two copies of the attachments provided by Petitioners Keith M. and 

Barbara J. Van Tubergen. Also enclosed is a check for $125.00 for filing fee. 

Thank you for your attention to this matter. 

If there are any questions, please contact our 

office. 

Sincerely, 

Coma) Uo glen 

Amy J. Vogler, CP 

For Michael T. Van Tubergen (P61717) 

Attorney for Petitioners 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LABOR & ECONOMIC GROWTH 

PROPERTY TAX APPEAL 

DOCKET NUMBER 

MICHIGAN TAX TRIBUNAL 

PETITION FORM 

SMALL CLAIMS DIVISION 

Failure to complete this form, including signature, and return 

it by filing deadline will result in dismissal. 

If additional space is needed to provide the information requested, please use a separate sheet, 

1. Petitioner(s) Name and Address 

2. Agent or Attorney (if any) Name and Address 

Keith M Van Tubergen/Barbara J. Van Tubergen 

Michael T. Van Tubergen (VTH Law) 

13091 Sikkema Dr., Grand Haven, Mi 49417 

114 N. 3rd St., Grand Haven, Mi 49417 

Petitioner's Daytime Phone No,_(816) 846-4765 

Agent/Attorney Phone No. 

616) 844-3000 

Residential - 

| 

d 

(residential, agricultural, personal, commercial, industrial, timber cutover, 

3. Classification of property 

_hesidential 

- Improve 

personal utility, developmental) 

4. Location of Property: 

City 

Local School District: 

OR 

. 

County_Newaygo 

Township, Troy 

Walkerville 

5. 

Did Petitioner protest to the Board of Review? 

Yes 

[9] 

No 

If no, please check all applicable reasons below and explain in the 

space provided. 

[| The Assessment Change Notice was not properly sent to Petitioner prior to the March Board of Review. 

Petitioner is appealing within 30 days of issuance of notice of action taken by July or December Board of Review. 

[| Petitioner is appealing a Clerical Error or Mutual Mistake of Fact. 

[petitioner is appealing within 30 days of issuance of a State Tax Commission Order. 

[petitioner is appealing within 35 days of receipt of Notice of Taxable Value Uncapping. 

| 

6. Did Petitioner request a Poverty Exemption at the Board of Review? 

O 

Yes 

® 

No 

7. Check the reason for this appeal and explain in the space provided. 

jm} The property's true cash value and taxable value are incorrect. (SEE Line by Line Instructions.) 

The property's taxable value only is incorrect. 

The uncapping of the property's taxable value is improper. 

Od Petitioner was denied a property tax exemption. 

[I] Petitioner was denied a poverty exemption. 

8. Provide the Board of Review's determination of the state equalized or assessed value and taxable value for each parcel, for each tax year being 

appealed. 

Parcel Number 

Tax Year 

State Equalized Value or 

Taxable Value on Roll 

Assessed Value on Roll 

62-01-28-100-008 

2024 

| $150,800 

$143.960' °°

Page 3

9. Provide Petitioner's contention or belief of the true cash ( fair market) value and taxable value for each parcel, for each tax year being appealed 

Parcel Number 

Tax Year 

True Cash (Fair Market) Value

Page 4

Adden

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.