Keric M Knerr Petitioner V Township Of Porter 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

Keric M Knerr, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002412

Township Of Porter,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on June 23, 2026, and the default has been timely cured. The documents curing 

the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: September 30, 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

Keric M Knerr, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002412

Township Of Porter,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on June 23, 2026, and the default has been timely cured. The documents curing 

the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: September 30, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

2026 BOARD OF REVIEW DECISION ~~" 

FROM 

PORTER TOWNSHIP 

KEVIN HARRIS 

67482 COYOTE TRAIL 

EDWARDSBURG, MI 49112 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL 

PROPERTY IDENTIFICATION: 

and legal description optional ): 

14-120-250-003-00 

69696 OAK ST 

(Parcel Code required. 

Property address 

KNERR KERIC & COLEEN 

8149 RUSH PL 

INDIANAPOLIS IN 46250 

-(355BC 8-13 375-591) LOTS 3 & 4 BALDWIN HEIGHTS. 

THIS PROPERTY 

iS CLASSIFIED AS: 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Boar: 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

14-120-250-003-00 

They have made the following determination based on the information you supplied. 

d of Review. The Board has reviewed the information you supplied and the data necessary 

Board of Review Comments: 

REDUCING ASSESSMENT TO REFLECT 50% OF MARKET VALUE 

[2026 ORIGINAL ASSESSED VALUE 

659,800 

] 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

613,000 

1] 

(If the above amounts are the same, no revisions have occured) 

2026 ORIGINAL TAXABLE VALUE 

596,713 

] 

[2026 "BOARD OF REVIEW" TAXABLE VALUE 

548,513 

HN 

2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

] 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, 

initiate a new Small Claims appeal. Petition forms are available o 

you are required to file a petition to 

n this website.” 

http://www michigan. gov/taxtrib/0,4677,7-187-3 8254---,00.html

Page 2

STATE OF MICHIGAN 

Li] MER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exem, ption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit & copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not si ubmit this document, you may be held in 

| 

default. 

| 

Section 1: Petitioner's Contact Information 

First Name 

Mi. 

| 

| Last Name/Company Name 

Keric 

M 

Knerr 

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

8149 Rush PL 

i 

City or Town 

State 

ZIP Code 

Indianapolis 

IN 

46250 

Telephone Number 317.408.9847 

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

— 

bknerr64@gmail.com 

| 

Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information 

First Name 

[XN 

Last Name 

1 

Firm Name (if any} 

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

| 

City or Town 

State 

ZIP Code 

| 

i 

Telephone Number 

Email Address (do not enter unless you want MTT to send all corresgondence via email) 

L 

Section 3: Subject Property Information *Use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

Yes* 

[] Now 

*If No, you must file separate appeals for each parcel 

Property Address (No., Street) 

69696 Oak Street 

City or Town 

County 

| 

State 

ZIP Code 

Union 

Cass 

[mi 

lissoror 

Taxing Authority (City or Township) 

= 

Porter Township

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check ai that apply) 

4 True Cash and Taxable Value 

| 

/ Taxable Value Only (calculation) 

O Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

particular emphasis on properties located on Baldwin Lake and, more specifically, those situated on the 

| 

same section of the lake as my property. These comparables indicate lower realized sale prices than the 

| 

implied valuation. Additionally, 

| have considered current market conditions, including demand trends, 

buyer activity, and pricing adjustments occurring in similar lakefront markets. 

| have also consulted with 

s True Cash Value (fair market value) 

does not exceed $1,000,000 as of the valuation date. Accordingly, 

| respectfully request that the 

assessed value be reviewed and adjusted to reflect a more accurate and supportable market value. 

| am 

| 

prepared to provide supporting documentation, including comparable sales data and additional analysis, 

3 

hel 

I<] 5 

@ 

2 c 

I] 

2 

Thank you for your time and consideration of this appeal. 

Section 6: Jurisdictional Issues 

Oid you protest the assessment at a Board of Review (BOR)? [v4] Yes 

Od No 

If Yes, check which BOR you attended: [| March 

|] July 

|| December 

Ii Mo, please check the applicable reason(s): 

| [3 ot required to attend 

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 

Other 

i 

If you checked “other” above, explain: 

Year(s) under appeal: 2026

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. 

 14-120.250-003-00 

| 

— 

i 

SUR 

| Classification 

of Property: 

Real? 

Personal 

[J] {check one) 

| 

1 

Agricultural C1 Commercial [1 

Industrial 

(] 

Residential J 

Timber-Cutover [1 

Developmental 

[J 

Utility 

[J (check one) 

| Assessed Value (also known as State Equalized Value) established 

Taxable Vaiue established by the Board of Review: 

| by the Board of Review: G4 3,000 

| 548,513 

| What do you betieve is the fair market value (also known as true cash value)? 

1,000,000 

| What do you believe is the assessed value? (multiply true

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: 26-002412

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

Party Filing Document 

Petitioner

Files

Document Type: Response to Order

Attachment File Name: Michigan tax tribunal default response

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Keric M Knerr,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002412

Township Of Porter,

Respondent.

ORDER OF DEFAULT

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

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

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

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

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.1 

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

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

By: /s/ Patricia L. Halm

Entered: June 23, 2026

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-002412

Page 2 of 2

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Keric M Knerr,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002412

Township Of Porter,

Respondent.

ORDER OF DEFAULT

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

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

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

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

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.2 

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

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

By: /s/ Patricia L. Halm

Entered: June 23, 2026

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5).

Page 4

MTT Docket No. 26-002412

Page 2 of 2

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

RECEIVED 

MAY 13 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.1 

Last Name/Company Name 

Keric 

M 

Knerr 

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

8149 Rush PL 

City or Town 

State 

ZIP Code 

Indianapolis 

IN 

46250 

Telephone Number 31 7.408.9847 

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

bknerr64@gmail.com 

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

I 

First Name 

mM. 

Last Name 

Firm Name (if any) 

Traninfo:4606 

26120803-1 

05/11/26 

: 

Chk: 

1638 

Anta $300.00 

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

0: 

KERID NERF 

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Su bject Property Information *use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

[1 ves 

[J No 

**1f No, you must file separate appeals for each parcel 

Property Address (No., Street) 

69696 Oak Street 

City or Town 

County 

State 

ZIP Code 

Union 

Cass 

Mi 

49130Port

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (checkall that apply) 

[¥ True Cash and Taxable Value 

[/ Taxable Value Only (calculation) 

[CJ] Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

| am writing to formally appeal the current assessed value of my property located at 69696 Oak Street, 

Union, Michigan 49130.The property has been assigned a State Equalized Value (SEV) of $613,000, 

which implies a market value of $1,226,000. Based on a thorough review of relevant market data and 

valuation factors, 

| respectfully contend that this assessment exceeds the property's fair market value as 

of the applicable valuation date. In forming my opinion, 

| have analyzed recent comparable sales, with 

particular emphasis on properties located on Baldwin Lake and, more specifically, those situated on the 

same section of the lake as my property. These comparables indicate lower realized sale prices than the 

implied valuation. Additionally, 

| have considered current market conditions, including demand trends, 

buyer activity, and pricing adjustments occurring in similar lakefront markets. 

| have also consulted with 

multiple licensed real estate professionals familiar with the Baldwin Lake area. Their input, combined 

with my independent analysis, supports a conclusion that the current assessment is overstated. Based 

on the totality of this information, it is my opinion that the property's True Cash Value (fair market value) 

‘does not exceed $1,000,000 as of the valuation date. Accordingly, 

| respectfully request that the 

assessed value be reviewed and adjusted to reflect a more accurate and supportable market value. 

| am 

prepared to provide supporting documentation, including comparable sales data and additional analysis, 

upon request. 

Thank you for your time and consideration of this appeal. 

Section 6: Jurisdictional Issues 

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

[J No 

If Yes, check which BOR you attended: [¥/} March 

i 

| July 

[H] December 

If No, please check the applicable reason(s): 

0 

Not required to attend 

[H] 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 

8 Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the multiple parcel form for additional, contiguous parcels. 

Pereeliumbe 

4 4-120-250-003-00 

Classification of Property: 

Real 

Personal [J (check one) 

Agricultural [J 

Commercial [J 

Industrial (J 

~~ Residential 

Timber-Cutover [J 

Developmental [J 

Utility (J (check one) 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 

61 3,000 

548,513 

What do you believe is the fair market value (also known as true cash value)? 

1,000,000 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .5) 

500,000 

assessed value) 

428,000 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

[1 Yes 

1 no 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

will be added for each

Page 4

~

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

Keric M Knerr,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002412

Township Of Porter,

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: June 23, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Keric M Knerr,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002412

Township Of Porter,

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: June 23, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

RECEIVED 

MAY 13 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.1 

Last Name/Company Name 

Keric 

M 

Knerr 

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

8149 Rush PL 

City or Town 

State 

ZIP Code 

Indianapolis 

IN 

46250 

Telephone Number 31 7.408.9847 

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

bknerr64@gmail.com 

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

I 

First Name 

mM. 

Last Name 

Firm Name (if any) 

Traninfo:4606 

26120803-1 

05/11/26 

: 

Chk: 

1638 

Anta $300.00 

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

0: 

KERID NERF 

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Su bject Property Information *use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

[1 ves 

[J No 

**1f No, you must file separate appeals for each parcel 

Property Address (No., Street) 

69696 Oak Street 

City or Town 

County 

State 

ZIP Code 

Union 

Cass 

Mi 

49130Port

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (checkall that apply) 

[¥ True Cash and Taxable Value 

[/ Taxable Value Only (calculation) 

[CJ] Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

| am writing to formally appeal the current assessed value of my property located at 69696 Oak Street, 

Union, Michigan 49130.The property has been assigned a State Equalized Value (SEV) of $613,000, 

which implies a market value of $1,226,000. Based on a thorough review of relevant market data and 

valuation factors, 

| respectfully contend that this assessment exceeds the property's fair market value as 

of the applicable valuation date. In forming my opinion, 

| have analyzed recent comparable sales, with 

particular emphasis on properties located on Baldwin Lake and, more specifically, those situated on the 

same section of the lake as my property. These comparables indicate lower realized sale prices than the 

implied valuation. Additionally, 

| have considered current market conditions, including demand trends, 

buyer activity, and pricing adjustments occurring in similar lakefront markets. 

| have also consulted with 

multiple licensed real estate professionals familiar with the Baldwin Lake area. Their input, combined 

with my independent analysis, supports a conclusion that the current assessment is overstated. Based 

on the totality of this information, it is my opinion that the property's True Cash Value (fair market value) 

‘does not exceed $1,000,000 as of the valuation date. Accordingly, 

| respectfully request that the 

assessed value be reviewed and adjusted to reflect a more accurate and supportable market value. 

| am 

prepared to provide supporting documentation, including comparable sales data and additional analysis, 

upon request. 

Thank you for your time and consideration of this appeal. 

Section 6: Jurisdictional Issues 

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

[J No 

If Yes, check which BOR you attended: [¥/} March 

i 

| July 

[H] December 

If No, please check the applicable reason(s): 

0 

Not required to attend 

[H] 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 

8 Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain:

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the multiple parcel form for additional, contiguous parcels. 

Pereeliumbe 

4 4-120-250-003-00 

Classification of Property: 

Real 

Personal [J (check one) 

Agricultural [J 

Commercial [J 

Industrial (J 

~~ Residential 

Timber-Cutover [J 

Developmental [J 

Utility (J (check one) 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 

61 3,000 

548,513 

What do you believe is the fair market value (also known as true cash value)? 

1,000,000 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .5) 

500,000 

assessed value) 

428,000 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

[1 Yes 

1 no 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

will be added for each

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