Keith S Leaning Petitioner V Township Of Garfield Respondent

Page 1

3473 W. Sharon Rd SE, Fife Lake, MI, 49633 

July 2024 - The property was purchased by Keith & Anita Leaning 

• 

The property (As purchased) was enrolled in the QFP and was extended to Keith & Anita 

Leaning (& recorded) prior to the deadline of Dec 31st, 2024 

• 

In March 2025, I was notified by the Garfield Tax Assessor that the entire property would 

be uncapped due to the recent purchase, ignoring the QFP exception. 

• 

Upon eventual agreement with the Garfield Tax Assessor’s office that the property was 

indeed exempt due to the known and existing QFP (see copy). I then received a 

significant increase to my summer property tax when the tax bill arrived with no 

explanation. 

• 

After countless (all documented) emails, voice mails left & telephone discussions with 

the Garfield Tax Assessor over 4 months, I eventually concluded that the tax law 

uncapped the “structures” & the land the “Structures” sit on. And, that the uncapped 

“structures” & land they sit on would be subject to a significant increase in assessed 

value and hence a Tax increase. 

• 

The full summer tax payment was made in full (in September 2025) and in good faith as I 

continued to request & NOT receive responses to my questions regarding the revised 

valuation (& how it was calculated) given the “structures” lack of exemption. 

• 

After consulting with the Mi State QFP and Mi State Dept of Agriculture offices, I 

concluded that the valuation and magnitude of the subsequent increase in tax was 

questionable. 

• 

A Real Estate “Structure” appraisal was then executed (at my cost) with Robert Reamer, 

an experienced local Real Estate Appraiser & specifically requested valuation of the 

“Structures”. 

Robert Reamer - Certified General Appraiser (Real Estate Expert Since 1978) 

2678 Danbury Rd. Kingsley, MI 49649 

231-649-0877 

bob@teamreamer.com 

www.robertjreamer.com 

 

• 

Upon many more attempts and requests to see the Garfield Tax Assessor’s valuation 

calculation (all attempts documented), it was finally received in Oct 2025 and ONLY 

after I communicated, I had paid for and was in receipt of the Real Estate “Structures” 

appraisal from Robert Reamer. 

• 

The Real Estate Appraiser (See doc) confirms that the property cannot be used as a 

residence, as it cannot be permanently inhabited due to no utility services. A fact the 

Garfield Tax Assessor was aware of as had been a point of discussion since March 2025. 

The consequence of this reality is the “structures” are valued differently in the market

Page 2

per the Real Estate Appraiser. The Real Estate Appraiser confirms the value of all 3 the 

“structures” to be $94,600. 

• 

In the Garfield Tax Assessors email to me (pasted below), it is stated that the calculation 

of the True Cash value of the 3 structures = $152,209. 

A significant difference from what the certified real estate appraiser concludes. 

 

• 

I have also argued that the total land the structures sit on does NOT amount to 3 acres 

and that 1 acre is a much more

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002533

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

Party Filing Document 

Petitioner

Files

Document Type: Attachments to Petition

Attachment File Name: Summary - LEANING Board Review Nov 2025

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

Michigan Department of Treasury

618 (Rev. 11-12)

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

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

TO BE COMPLETED BY OWNER OR OWNER'S AGENT

Petition to Board of Review

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

agricultural property exemption of the following described property:

Owner's Name (Please Print or Type)

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

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

Protested Item

Assessed Value

Tentative Taxable Value

Classification

 

1. PROTEST OF ASSESSMENT

Assessed Amount

Owner's Estimate of True Cash Value

Tentative Taxable Value

Year

2. PROTEST OF CLASSIFICATION

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

accordance with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular 

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

Classification of property on this year's assessment roll

Classification should be (check one of the following):

Agricultural

Commercial

Industrial

Residential

Timber Cutover

Developmental

Utility (Personal Property Only)

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY

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

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

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

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

denied)

Percent qualified agricultural exemption requested by owner (Enter 100 if full 

exemption requested)

4. REASON FOR PROTEST

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

CERTIFICATION

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

Signature

Date

Address

Phone Number

L-4035

www.michigan.gov/treasury

Qualified Agricultural 

Property Exemption

Township or City

County

Reset Form

KEITH & ANITA LEANING

SAME

GARFIELD

KALKASKA

007-002-001-55 & 007-001-003-55



RECREATIONAL

MI TAX CODE ALLOWS SPECIFIC EXCEPTIONS TO "UNCAPPING". BEING ENROLLED IN QFP AND FILING 

THE QFP AFFIDAVIT IS A CLEAR EXCEPTION. YOUR RECORDS CLEARLY SHOW THESE PARCELS ARE 

ENROLLED IN MY NAME AND HAS BEEN ACCEPTED BY THE STATE AND FILED WITH ALL NECESSARY 

PARTIES. SO WHY AM I NOT

Page 2

FOR

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002533

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

Party Filing Document 

Petitioner

Files

Document Type: Attachments to Petition

Attachment File Name: l4035f

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

Michigan Department of Treasury

618 (Rev. 11-12)

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

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

TO BE COMPLETED BY OWNER OR OWNER'S AGENT

Petition to Board of Review

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

agricultural property exemption of the following described property:

Owner's Name (Please Print or Type)

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

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

Protested Item

Assessed Value

Tentative Taxable Value

Classification

 

1. PROTEST OF ASSESSMENT

Assessed Amount

Owner's Estimate of True Cash Value

Tentative Taxable Value

Year

2. PROTEST OF CLASSIFICATION

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

accordance with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular 

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

Classification of property on this year's assessment roll

Classification should be (check one of the following):

Agricultural

Commercial

Industrial

Residential

Timber Cutover

Developmental

Utility (Personal Property Only)

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY

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

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

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

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

denied)

Percent qualified agricultural exemption requested by owner (Enter 100 if full 

exemption requested)

4. REASON FOR PROTEST

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

CERTIFICATION

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

Signature

Date

Address

Phone Number

L-4035

www.michigan.gov/treasury

Qualified Agricultural 

Property Exemption

Township or City

County

Reset Form

Keith & Anita Leaning

Same

Garfield

Kalkaska

3473 W.Sharon Rd SE, Fife Lake, MI, 49633. "Structures" on Parcel 007-001-003-55



$191,100

$96,600

2025

Recreational. It is not and cannot be used as a residence. See attached & the Appraisers report

I have repeatedly asked for and finally received the calculation method for the re-valuation of the "Structures" & land 

they sit

Page 2

FOR

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

Serial# 605A913E

esign.alamode.com/verify

0925-8956

Keith Leaning

3473 S Sharon Rd SE 

Fife Lake

Kalkaska

MI

49633

Robert J Reamer

Letter of Transmittal ............................................................................................................................................................................................................

GP Restricted .....................................................................................................................................................................................................................

General Text Addendum ......................................................................................................................................................................................................

GP Restricted Use Certifications Addendum ........................................................................................................................................................................

Cost Approach Addendum - Cabin ......................................................................................................................................................................................

Cost Approach Data Source - Page 1 ..................................................................................................................................................................................

Cost Approach Data Source - Page 2 ..................................................................................................................................................................................

Cost Approach Addendum - 24x24 Pole Building ................................................................................................................................................................

Cost Approach Data Source - Page 1 ..................................................................................................................................................................................

Cost Approach Data Source - Page 2 ..................................................................................................................................................................................

Cost Approach Addendum - 36x24 Pole Building ................................................................................................................................................................

Cost Approach Data Source - Page 1 ..................................................................................................................................................................................

USPAP Compliance Addendum ...........................................................................................................................................................................................

Subject Photos

Page 2

Serial# 605A913E

esign.alamode.com/verify

Robert J

Page 3

Serial#

Page 4

S

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Page 1

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

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

Parcel Code 

Petition Number oD) 

QO 7:00" E005 SEE 

3 

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Reason for board action 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing : warty the 

Michigan Tax Tribunal at P.O. Box 30232, Lansing, Ml 48909. Commercial Real, Industrial Real, Developmental Real, Commercial 

Pe 

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Industrial Personal and Utility Personal Property may be appealed by May 31. 

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Personal Property may be appealed by July 31. 

The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan 

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| Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

2. TENTATIVE TAXABLE VALUE 

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| 

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| 

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3. CLASSIFICATION 

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

| 

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Page 1

6. Assessor Change Reason(s):

LEGAL DESCRIPTION:

Email Address:

Phone:

Name:

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

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

X

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

THIS IS NOT A TAX BILL

X

No

Yes

Notice of Assessment, Taxable Valuation, and Property Classification

Michigan Department of Treasury,

1019 (Rev, 10-24)

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

 5. There WAS or WAS NOT a transfer of ownership on this property in 

The 2025 Inflation rate Multiplier is: 1.031

1. TAXABLE VALUE:

FIFE LAKE, MI 49633

% Exempt As "Qualified Agricultural Property":

PARCEL IDENTIFICATION

0

38,700

0

PROPERTY ADDRESS:

No

 

Yes

PRINCIPAL RESIDENCE EXEMPTION

GAMBIER OH 43022

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

PARCEL NUMBER:

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor.

L-4400

FROM GARFIELD TWP ASSESSOR

ALISA ABINEY

P.O. BOX 24

ELK RAPIDS, MI 49629

007-002-001-55

LEANING KEITH SHAWN & ANITA MARIE

25582 HOPEWELL RD

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT:

CURRENT

TENTATIVE AMOUNT

YEAR:

PRIOR AMOUNT

YEAR:

CHANGE FROM

PRIOR YEAR TO

CURRENT YEAR

2024

2025

28,869

29,763

894

2. ASSESSED VALUE:

38,700

38,700

3. TENTATIVE EQUALIZATION FACTOR:

1.000

4. STATE EQUALIZED VALUE (SEV):

38,700

WAS NOT

2024

% Exempt As "Homeowners Principal Residence":

.00%

% Exempt As "MBT Industrial Personal":

.00%

.00%

% Exempt As "MBT Commercial Personal":

.00%

 BOARD OF REVIEW WILL BE HELD AT THE GARFIELD TOWNSHIP HALL (466 W SHARON RD SE, FIFE LAKE, MI 49633) ON

MONDAY MARCH 10, 2025 FROM 9 AM - 3 PM AND TUESDAY MARCH 11, 2025 FROM 3 PM - 9 PM.

 PLEASE CALL THE ASSESSOR PRIOR TO BOARD OF REVIEW WITH ANY QUESTIONS OR TO SCHEDULE AN APPOINTMENT

TO MEET WITH THE BOARD OF REVIEW. APPOINTMENTS ARE NOT REQUIRED BUT PREFERRED.

 APPEALS BY MAIL MUST BE MAILED TO ASSESSOR AT P.O. BOX 24, ELK RAPIDS, MI 49629 AND BE **RECEIVED** BY

3/10/2024 TO BE REVIEWED BY THE BOARD OF REVIEW.

(231) 497-9361

ALISA ABINEY

ASSESSORGARFIELDTOWNSHIP@GMAIL.CO

PARCEL B: P/O E 1/2 OF NE FR'L 1/4 OF SEC 2, T25N-R7W DESC AS BEG AT NE COR OF SD SEC 2; TH S 00 DEG W, ALG W LI

OF SD SEC 2, 1861.57 FT; TH N 76 DEG W, 278.86 FT; TH N 30 DEG W, 2094.15 FT TO N LI OF SD SEC; TH S 89 DEG E, ALG SD

N SEC LI, 1330.59 FT TO POB. CONT 33.31 ACRES M/L.

402

Residential

402

Residential

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

6. Assessor Change Reason(s):

LEGAL DESCRIPTION:

Email Address:

Phone:

Name:

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

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

X

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

THIS IS NOT A TAX BILL

X

No

Yes

Notice of Assessment, Taxable Valuation, and Property Classification

Michigan Department of Treasury,

1019 (Rev, 10-24)

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

 5. There WAS or WAS NOT a transfer of ownership on this property in 

The 2025 Inflation rate Multiplier is: 1.031

1. TAXABLE VALUE:

FIFE LAKE, MI 49633

% Exempt As "Qualified Agricultural Property":

PARCEL IDENTIFICATION

32,600

191,100

32,600

PROPERTY ADDRESS:

No

 

Yes

PRINCIPAL RESIDENCE EXEMPTION

GAMBIER OH 43022

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

PARCEL NUMBER:

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor.

L-4400

FROM GARFIELD TWP ASSESSOR

ALISA ABINEY

P.O. BOX 24

ELK RAPIDS, MI 49629

007-001-003-55

LEANING KEITH SHAWN & ANITA MARIE

3473 W SHARON RD SE

25582 HOPEWELL RD

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT:

CURRENT

TENTATIVE AMOUNT

YEAR:

PRIOR AMOUNT

YEAR:

CHANGE FROM

PRIOR YEAR TO

CURRENT YEAR

2024

2025

100,903

104,030

3,127

2. ASSESSED VALUE:

191,100

158,500

3. TENTATIVE EQUALIZATION FACTOR:

1.000

4. STATE EQUALIZED VALUE (SEV):

158,500

WAS NOT

2024

% Exempt As "Homeowners Principal Residence":

.00%

% Exempt As "MBT Industrial Personal":

.00%

.00%

% Exempt As "MBT Commercial Personal":

.00%

 BOARD OF REVIEW WILL BE HELD AT THE GARFIELD TOWNSHIP HALL (466 W SHARON RD SE, FIFE LAKE, MI 49633) ON

MONDAY MARCH 10, 2025 FROM 9 AM - 3 PM AND TUESDAY MARCH 11, 2025 FROM 3 PM - 9 PM.

 PLEASE CALL THE ASSESSOR PRIOR TO BOARD OF REVIEW WITH ANY QUESTIONS OR TO SCHEDULE AN APPOINTMENT

TO MEET WITH THE BOARD OF REVIEW. APPOINTMENTS ARE NOT REQUIRED BUT PREFERRED.

 APPEALS BY MAIL MUST BE MAILED TO ASSESSOR AT P.O. BOX 24, ELK RAPIDS, MI 49629 AND BE **RECEIVED** BY

3/10/2024 TO BE REVIEWED BY THE BOARD OF REVIEW.

(231) 497-9361

ALISA ABINEY

ASSESSORGARFIELDTOWNSHIP@GMAIL.CO

PARCEL A: P/O NW FR'LY 1/4 OF NW 1/4 AND S 1/2 OF NW 1/4 SEC 1, T25N-R7W DESC AS BEGINNING AT THE NW COR OF SD

SEC 1; TH N 89 DEG E, ALG THE N LI OF SD SEC, 1309.99 FT TO W 1/8 LI OF SD SEC; TH S 00 DEG W, ALG SD W 1/8 LI, 1183.10

FT TO N 1/8 LI OF SD SEC; TH S 88 DEG E, ALG SD N 1/8 LI, 1313.80 FT TO THE N/S 1/4 LI OF SD SEC; TH S 00 DEG E, ALG SD

401

Residential

401

Residential

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002533

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

Party Filing Document 

Petitioner

Files

Document Type: Documentation

Attachment File Name: 40-007-001-003-55 corrected change notice

Document Type: Documentation

Attachment File Name: 40-007-002-001-55 corrected change notice

Document Type: Documentation

Attachment File Name: 2026 Garfield Board Review - Denial sht1

Document Type: Documentation

Attachment File Name: 2026 Garfield Board Review - Denial sht3

Document Type: Documentation

Attachment File Name: 2026 Garfiled Board Review - Denial sht2

Document Type: Documentation

Attachment File Name: Garfield Tax Property Card - Sept 9th 2025

Document Type: Documentation

Attachment File Name: 3473 S Sharon Rd SE 09.20.25

Document Type: Documentation

Attachment File Name: l4035f - Structures Valuation - Leaning

Fee Information

Filing Fee: $ 0.00

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

Payment Information

Payment: $ 0.00

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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 S Leaning,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002533

Township Of Garfield,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Furthermore, Petitioner filed the wrong petition for the issue being appealed. See TTR 

279. As such, the petition is not properly pending. Petitioner must complete and return 

the appropriate petition for the issue being appealed 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.1 

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

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

1 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

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

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-002533

Page 2 of 2

By: /s/ Patricia L. Halm

Entered: September 21, 2026

PROOF OF SERVICE

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

Page 3

STA

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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 S Leaning,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002533

Township Of Garfield,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.1 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).2 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2026 tax year(s) only.

By: /s/ Patricia L. Halm

Entered: September 21, 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 Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

2 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

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

Keith S Leaning,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002533

Township Of Garfield,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.3 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief,

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

Serial# 605A913E

esign.alamode.com/verify

0925-8956

Keith Leaning

3473 S Sharon Rd SE 

Fife Lake

Kalkaska

MI

49633

Robert J Reamer

Letter of Transmittal ............................................................................................................................................................................................................

GP Restricted .....................................................................................................................................................................................................................

General Text Addendum ......................................................................................................................................................................................................

GP Restricted Use Certifications Addendum ........................................................................................................................................................................

Cost Approach Addendum - Cabin ......................................................................................................................................................................................

Cost Approach Data Source - Page 1 ..................................................................................................................................................................................

Cost Approach Data Source - Page 2 ..................................................................................................................................................................................

Cost Approach Addendum - 24x24 Pole Building ................................................................................................................................................................

Cost Approach Data Source - Page 1 ..................................................................................................................................................................................

Cost Approach Data Source - Page 2 ..................................................................................................................................................................................

Cost Approach Addendum - 36x24 Pole Building ................................................................................................................................................................

Cost Approach Data Source - Page 1 ..................................................................................................................................................................................

USPAP Compliance Addendum ...........................................................................................................................................................................................

Subject Photos

Page 2

Serial# 605A913E

esign.alamode.com/verify

Robert J

Page 3

Serial#

Page 4

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

1 of 3

PROPERTY TAX APPEAL PETITION FORM

CLASSIFICATION APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

keith

M.I.

S

Last Name

Leaning

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

25582 Hopewell Rd

City or Town

Gambier

State

Ohio

ZIP Code

43022

Telephone Number

7403044417

E-mail Address

keith.leaning@owenscorning.com

Subject Property Information:

How many parcels are you appealing?

1

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

no, you must file separate appeals for each parcel

Yes 

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

3473 W.Sharon Rd SE

Fife Lake Michigan 49633

Taxing Authority (City or Township)

Township Of Garfield (KALKASKA)

County

Kalkaska

Please Explain the Reason for this Appeal:

I purchased the property in August 2024 which triggered a property tax review on the one parcel with structures (per the tax code) as the land was already 

enrolled in QFP. The re-valuation details were requested & after many months were received in Oct of 2025 from the Township Tax assessor's office. I was 

confused by the valuation worksheet as it seemed excessive with no support provided and I hired a local certified Real Estate Appraiser in the immediate area 

(Robert Reamer) to perform an appraisal of the structures only, to determine if a 3rd party appraisal would support the Township position. It did not and 

provided the detail to support the appraiser's conclusion. The appraiser visited the property and performed an assessment of similar structures in Kalkaska 

County to complete his report. I shared that report with the Township tax assessor's office and requested they contact the Real Estate Appraiser to answer their 

questions as I was not able to do. I made sure the Appraiser was ready and available to receive their contact, yet the Township never attempted to make contact. 

In summary, the Real Estate Appraisal differed significantly from the Township tax assessor and was then ignored at the review with no reason given as to why. 

The Township review was finally completed in March of 2026. Summary comments; I have struggled from the onset of the interactions with this Township to 

receive answers to simple questions, to receive documents supporting their stated positions, experienced challenges to the legitimacy of my request for additional 

information & for a review, excuses as to why a review was not appropriate, delays in scheduling a review and ignoring all information presented that differed 

from their own view that was supported by no external assessment or appraisal process. I felt then, as I do today that my actions & questions were reasonable. 

All are documented and I have made all available to no avail. I see no other recourse than to

Page 2

STATE

Page 3

STA

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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 S Leaning,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002533

Township Of Garfield,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: September 21, 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

Keith S Leaning,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002533

Township Of Garfield,

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

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

Serial# 605A913E

esign.alamode.com/verify

0925-8956

Keith Leaning

3473 S Sharon Rd SE 

Fife Lake

Kalkaska

MI

49633

Robert J Reamer

Letter of Transmittal ............................................................................................................................................................................................................

GP Restricted .....................................................................................................................................................................................................................

General Text Addendum ......................................................................................................................................................................................................

GP Restricted Use Certifications Addendum ........................................................................................................................................................................

Cost Approach Addendum - Cabin ......................................................................................................................................................................................

Cost Approach Data Source - Page 1 ..................................................................................................................................................................................

Cost Approach Data Source - Page 2 ..................................................................................................................................................................................

Cost Approach Addendum - 24x24 Pole Building ................................................................................................................................................................

Cost Approach Data Source - Page 1 ..................................................................................................................................................................................

Cost Approach Data Source - Page 2 ..................................................................................................................................................................................

Cost Approach Addendum - 36x24 Pole Building ................................................................................................................................................................

Cost Approach Data Source - Page 1 ..................................................................................................................................................................................

USPAP Compliance Addendum ...........................................................................................................................................................................................

Subject Photos

Page 2

Serial# 605A913E

esign.alamode.com/verify

Robert J

Page 3

Serial#

Page 4

S

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

CLASSIFICATION APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

keith

M.I.

S

Last Name

Leaning

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

25582 Hopewell Rd

City or Town

Gambier

State

Ohio

ZIP Code

43022

Telephone Number

7403044417

E-mail Address

keith.leaning@owenscorning.com

Subject Property Information:

How many parcels are you appealing?

1

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

no, you must file separate appeals for each parcel

Yes 

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

3473 W.Sharon Rd SE

Fife Lake Michigan 49633

Taxing Authority (City or Township)

Township Of Garfield (KALKASKA)

County

Kalkaska

Please Explain the Reason for this Appeal:

I purchased the property in August 2024 which triggered a property tax review on the one parcel with structures (per the tax code) as the land was already 

enrolled in QFP. The re-valuation details were requested & after many months were received in Oct of 2025 from the Township Tax assessor's office. I was 

confused by the valuation worksheet as it seemed excessive with no support provided and I hired a local certified Real Estate Appraiser in the immediate area 

(Robert Reamer) to perform an appraisal of the structures only, to determine if a 3rd party appraisal would support the Township position. It did not and 

provided the detail to support the appraiser's conclusion. The appraiser visited the property and performed an assessment of similar structures in Kalkaska 

County to complete his report. I shared that report with the Township tax assessor's office and requested they contact the Real Estate Appraiser to answer their 

questions as I was not able to do. I made sure the Appraiser was ready and available to receive their contact, yet the Township never attempted to make contact. 

In summary, the Real Estate Appraisal differed significantly from the Township tax assessor and was then ignored at the review with no reason given as to why. 

The Township review was finally completed in March of 2026. Summary comments; I have struggled from the onset of the interactions with this Township to 

receive answers to simple questions, to receive documents supporting their stated positions, experienced challenges to the legitimacy of my request for additional 

information & for a review, excuses as to why a review was not appropriate, delays in scheduling a review and ignoring all information presented that differed 

from their own view that was supported by no external assessment or appraisal process. I felt then, as I do today that my actions & questions were reasonable. 

All are documented and I have made all available to no avail. I see no other recourse than to

Page 2

STATE

Page 3

STA

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