Michigan

Kenneth A Deceuninck Petitioner V Township Of Elk Rapids Respondent

Petitioner: Kenneth A Deceuninck
Respondent: Township Of Elk Rapids

Case overview

Docket number: 26-001299-TT
Status: Disposed
CaseType: SC Property
Division: Small Claims Division
County: Antrim
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
8	Consent Judgment	Not recorded	Not recorded	06/18/2026	Not recorded	Download
7	Answer was received	RESP	Not recorded	06/06/2026	Not recorded	Download
6	Amended Stipulation	Not recorded	Not recorded	06/15/2026	$25.00	Download
5	Order Denying Motion	Not recorded	Not recorded	06/04/2026	Not recorded	Download
4	A Stipulation has been received.	Not recorded	Not recorded	05/29/2026	$0.00	Download
3	Petition has been verified	PET	1	05/23/2026	Not recorded	Download
2	Notice of Docket Number SC	Not recorded	Not recorded	05/23/2026	Not recorded	Download
1	A petition was received.	PET	Not recorded	04/17/2026	$200.00	Download

Documents

26-001299 CJ.pdfRead complete document text →

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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

Kenneth A Deceuninck,

MICHIGAN TAX TRIBUNAL

Petitioner,

SMALL CLAIMS DIVISION

MTT Docket No. 26-001299

Elk Rapids Township,

Presiding Judge

Respondent.

Patricia L. Halm

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

CONSENT JUDGMENT

The Tribunal has considered the file in this case and the submitted Stipulation for Entry

of Consent Judgment (Stipulation) and finds that the Stipulation meets all filing and

statutory requirements.1 As such, the Tribunal shall enter the 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, 2020, through June 30, 2022, at the rate of 4.25%,

(ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after

1 See MCL 211.27a.

2 See MCL 205.755.

Page 2

MTT Docket No. 26-001299 

Page 2 of 2 

 

December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 

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

through June 30, 2024, at the rate of 9.30%, (vi) after June 30, 2024, through December 

31, 2024, at the rate of 9.50%, (vii) after December 31, 2024, through June 30, 2025, at 

the rate of 9.47%, (viii) after June 30, 2025, through December 31, 2025, at the rate of 

8.66%, (ix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%, and (x) 

after July 1, 2026, through December 31, 2026, at a rate of 7.85%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

Entered: June 18, 2026 

 

 

 

 

By: /s/ Patricia L. Halm 

am 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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26-001299.pdfRead complete document text →

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Page 1

RECEIVED 

| 

JUN 092028 

MICHIGAN TA 

STATE OF MICHIGAN 

x TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26-001299 

Section 1: Respondent’s Contact Information 

Unit of Government 

ELK RAPIDS TOWNSHIP 

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

PO BOX 365 

City or Town: 

State: 

ZIP Code: 

ELK RAPIDS 

MI 

149629 

Telephone mero 1 -264-9333 

Email Address (do not enter unless you want MTT to send all correspondence via emai): 

KSEMPERT@ELKRAPIDS.COM 

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

First Name: 

Ml: 

Last Name: 

KARLEEN 

SEMPERT 

Firm Name (if any): 

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

SAME 

City or Town: 

State: 

ZIP Code: 

SAME 

Telephone “tg AM E 

Email Address (do not enter unless you want MTT to send all correspondence via emall): 

SAME 

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjolning? 

 [f no, list ali parcels that are adjoining In separate groupings. Attacha 

separate sheet if necessary. 

[ves 

[J No 

KZ) NotApplicable 

Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at Issue? 

J ves 

Bl 

No

Page 2

2) 

oy 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

PROPERTY EXCEEDS 50% OF MARKET VALUE. PETITIONER & RESPONDENT 

AGREE TO A STIPULATED TRUE CASH VALUE OF 690,000. 

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 

[Wm] No 

If yes, check which BOR Petitioner attended: [wi] March 

|] July 

[3] December 

{tha July or December BOR revised the assessment(s) at issue, did It have authority? [1 Yes 

[no 

if yes, cite the Board's authority. 

Was the assessment at Issue established as the result of a clerical error or mutual mistake of fact? OO ves 

No 

if yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

0 Yes 

v4 No 

If so, what is the issue date? 

IF PETITIONER 1S APPEALING THE UNCAPPING OF TAXABLE VALUE 

When was the Notice of Uncapping, if appilcable, issued? 

Under what statutory section was the Taxable Value uncapped? 

Section 6: Valuation Information use the multiple parcel form for additional, contiguous parcels. 

Parcel Number ns. 43-01 0-1 78-00 

Classification of Property: 

Real 

Personal [1 (check one} 

Agricultural J 

Commercial [1 

Industrial [J 

Residential @ 

 Timber-Cutover 3 

 Devalopmental 3 

Utility 

[3 (check one)

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON I. BROWN, DPA

GOVERNOR

LANSING

DIRECTOR

PAPER FILING INSTRUCTIONS FOR ANSWER TO

VALUATION/UNCAPPING APPEAL

Follow these instructions for filing this Small Claims answer form. For questions that are

not answered by these instructions, please visit the Tribunal's website at

www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760.

Mail the completed form to:

Michigan Tax Tribunal

611 W. Ottawa St., Lansing, MI 48933

U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909

Other Carriers (UPS, FedEx, DHL):

2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906

Section 1: Respondent's Contact Information: If the respondent is a unit of

government, the “Respondent” is not the assessor, Respondent is the unit of

government filing the answer to the petition (i.e. city or township).

If the respondent is

not a unit of government, Respondent is the party or parties (i.e., taxpayer) filing the

answer to the petition. Provide the name, address and daytime phone number for the

respondent.

Section 2: Respondent's Attorney/Authorized Representative's Contact

Information: If Respondent is a unit of government, Respondent must be represented

by an attorney or authorized representative (i.e., assessor) to file an answer to the

petition.

If Respondent is not a unit of government (i.e, taxpayer), Respondent does

not have to be represented by an attorney or authorized representative to file an answer

to the petition.

If Respondent is using an attorney or authorized representative, that

attorney or authorized representative must provide all information requested in Section

2 of the Answer Form. If Respondent elects to have an attorney or authorized

representative, only the attorney or authorized representative will receive notices and

documents from the Tribunal.

IMPORTANT: If the contact information for Respondent or Respondent's attorney or

authorized representative, if listed, includes an email address, the Tribunal will use that

email address to electronically serve all future documents issued by the Tribunal. Once

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Indicate whether the property had a Principal Residence Exemption of at least 

50% for all tax years at issue at the time the petition was filed. 

Section 4: Explain Your Answer to this Appeal: Provide the basis of Respondent's 

answer to the appeal and any necessary explanation. 

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): Indicate 

whether Petitioner protested the assessment at 

a BOR and, if so, which BOR 

Petitioner attended (March, July, or December). 

If the July or December BOR revised the assessments at issue: If the July or 

December BOR revised the assessments at issue, indicate whether the BOR had 

authority to make the revisions, and if so, identify the BOR's authority. 

Was the assessment

Page 5

STA

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26-001299.pdfRead complete document text →

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Page 1

GRETCHEN WHITMER 

GOVERNOR 

DECEUNINCK, KETTETH & LISA 

= 

STATE OF MICHIGAN 

LANSING 

Petitioner(s) 

Y 

MTT Docket No.26:001208 

ELK RAPIDS TOWNSHIP 

, 

Respondent(s) 

Traninfo:e0s 

 26129088-1 

06/15/26 

hk: 

STIPULATION FOR ENTRY OF CONSENT JuD&MEw 

1. 

The subject property is in ANTRIM 

2. 

Parcel Number: 05-43-010-176-00 

) 

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

Form addressing all other parcels at issue.) 

(VALUATION) 

RECEIVED 

JUN 16 2026 

MICHIGAN TAX TRIBUNAL 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

4730 

Ant: $26.00 

NETH DECEUNINCK 

County. 

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) 

2026 

408,000 

408,000 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

Tv 

2026 

690,000 

345,000 

345,000 

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.) 

. 

List any special terms or conditions being

Page 2

MTT Docket No, 26-0001209 

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 Au aged Representative or, 

if none, Petitioner: 

. 

cis Name: feed Lr Craps ck 

F LT 4 Lele wine 

4 

Date: 

& ~ 7- A226 

Signature of Respondent's authorized representative: 

Kurlum Semput 

Printed Name; KARLEEN SEMPERT 

Date: 6/9/2026

Page 3

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Deny_Stip-Wease.2026-06-04_08-57-19.pdfRead complete document text →

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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

Kenneth A Deceuninck,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 26-001299

Township Of Elk Rapids,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on May 29, 2026, and

finds that the Stipulation was filed with no filing fee. You were, however, required to pay

a $25.00 filing fee and submit documentation indicating that the opposing party has

been notified of that payment. As such, the Stipulation is not properly pending.

Nevertheless, the Tribunal reviewed the Stipulation and finds that a consent judgment

can only be entered if a stipulation is filed after the filing of a petition and answer. See

TTR 253 and 283. Because no answer has been filed in this case, the stipulation

cannot be entered at this time and must be denied.

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 _____________________________

Joshua M. Wease, Tribunal Member

Entered: June 4, 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

Page 2

MTT Docket No. 26-001299

Page 2 of 2

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

representatives.

By: Tribunal Clerk