Kevin B Mulherin Petitioner V Township Of North Branch Respondent

Page 1

*** Information herein deemed reliable but not guaranteed***

LAPEER

County:

NORTH BRANCH TWP

Jurisdiction:

Printed on

Parcel Number:

016-027-012-01

111,008C

232,600

143,600

89,000

2024

251,700S

251,700

146,000

105,700

2025

225,000S

225,000M

250,000

141,200

108,800

2026

225,000C

247,900

139,100

108,800

2027

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

TILLABLE ROW 0.79 Acres 0 100 0

TILLABLE POND 2.50 Acres 4000 100 10,000

TILLABLE WOODS 13.20 Acres 5600 100 73,920

TILLABLE TILLABLE 2 5.40 Acres 6400 100 34,560

TILLABLE TILLABLE 3 14.60 Acres 6300 100 91,980

TILLABLE TILLABLE 4 0.10 Acres 6000 100 600

TILLABLE TILLABLE 5 1.00 Acres 6000 100 6,000

TILLABLE TILLABLE 7 0.10 Acres 5400 100 540

 37.69 Total Acres Total Est. Land Value = 217,600

Land Value Estimates for Land Table 1.AGRICULTURAL

 / / INSPECTED

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

 

 

 

 

 

 

 

 

 

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

 

 

 

 

 

 

 

 

 

 

 

 

Public

Improvements

Vacant

 

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: Township of Burlington,

County of Lapeer, Michigan

Default Comments

Comments/Influences

COMMENCING AT THE WEST 1/4 CORNER OF

SECTION 27, T9N--R11E, NORTH BRANCH TWP,

LAPEER COUNTY, MICHIGAN; THENCE

NO2'O9'53"W 910.31 FEET ALONG THE WEST

LINE OF SAID SECTION 27 TO THE POINT OF

BEGINNING: RUNNING THENCE NO2'09'53"W

410.31 FEET ALONG SAID WEST LINE OF

SECTION 27; THENCE N86'59'22"E 2617.36

FEET ALONG THE NORTH 1/8 LINE OF SAID

SECTION 27; THENCE S0214'18"E 660.46 FEET

ALONG THE NORTH-SOUTH 1/4 LINE OF SAID

SECTION 27; THENCE S86'59'35"W 2269.69

FEET; THENCE NO2'09'53"W 250.00 FEET;

THENCE S86•59'35"W 348.52 FEET TO THE

POINT OF BEGINNING. BEING A PART OF THE

NORTHWEST 1/4 OF SECTION 27, T9N--R11E,

NORTH BRANCH TOWNSHIP, LAPEER COUNTY,

MICHIGAN AND CONTAINING 37.69 ACRES OF

LAND. SUBJECT TO EASEMENTS AND RIGHTS OF

WAY OF RECORD. 

Tax Description

MULHERIN KEVIN / APRIL

4840 LK PLEASANT RD

NORTH BRANCH MI 48461

Owner's Name/Address

4840 LK PLEASANT RD

Property Address

2027 Est TCV 495,746 TCV/TFA: 316.16

MAP #: 

P.R.E. 100% 04/04/2024 

School: NORTH BRANCH AREA SCHOOLS

Status

Number

Date

Building Permit(s)

Zoning: A-R A

Class: AGRICULTURAL-IMPRO

0.0

DEED

3389/360

09-FAMILY/RELATED ENTITY

QC

02/26/2024

0

MULHERIN KEVIN / APRIL

MULHERIN KEVIN

100.0

PROPERTY TRANSFER 

3389/938

03-ARM'S LENGTH

WD

02/26/2024

399,900

MULHERIN KEVIN

BIGELOW ERIC & LAURA

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

09/01/2026

Page 2

Class: C

Effec. Age: 32

Floor Area: 1,568 

Total Base New : 322,696 E.C.F.

Total Depr Cost: 219,432 X 1.220

Estimated T.C.V: 267,707 

Cost Est. for Res. Bldg: 1 Single Family 1 STORY Cls C Blt 1965

(11) Heating System: Forced Air w/ Ducts 

Ground Area = 1568 SF Floor Area = 1568 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=68/100/100/100/68

Building Areas

Stories Exterior Foundation Size Cost New Depr. Cost 

1 Story Siding Basement 1,568 

 Total: 253,792 172,578

Other Additions/Adjustments

Plumbing

 3 Fixture Bath 1 4,833 3,286 

Water/Sewer

 1000 Gal Septic 1 5,060 3,441 

 Water Well, 200 Feet 1 11,401 7,753 

Porches

 CCP (1 Story) 48 1,652 1,123 

 4in Concrete 30 265 180 

Deck

 Treated Wood 416 6,960 4,733 

 Treated Wood 252 5,010 3,407 

 w/Roof (Roof portion) 30 696 473 

Garages

Class: C Exterior: Siding Foundation: 42 Inch (Unfinished)

 Base Cost 672 28,775 19,567 

 Common Wall: 1/2 Wall 1 -1,397 -950 

Fireplaces

 Interior 1 Story 1 5,649 3,841 

 Totals: 322,696 219,432

Notes: 

 ECF (TOWNSHIP AG) 1.220 => TCV: 267,707

Carport Area: 

Roof: 

Bsmnt Garage: 

Year Built: 

Car Capacity: 

Class: C

Exterior: Siding

Brick Ven.: 0

Stone Ven.: 0

Common Wall: 1/2 Wal

Foundation: 42 Inch

Finished ?: 

Auto. Doors: 0

Mech. Doors: 0

Area: 672

% Good: 0

Storage Area: 0

No Conc. Floor: 0

 (17) Garage

CCP (1 Story)

4in Concrete

Treated Wood

Treated Wood

Roof Cover Onl

48

30

416

252

30

Type

Area

 (16) Porches/Decks

Interior 1 Story

Interior 2 Story

2nd/Same Stack

Two Sided

Exterior 1 Story

Exterior 2 Story

Prefab 1 Story

Prefab 2 Story

Heat Circulator

Raised Hearth

Wood Stove

Direct-Vented Gas

1

 

 

 

 

 

 

 

 

 

 

 

 (15) Fireplaces

Appliance Allow.

Cook Top

Dishwasher

Garbage Disposal

Bath Heater

Vent Fan

Hot Tub

Unvented Hood

Vented Hood

Intercom

Jacuzzi Tub

Jacuzzi repl.Tub

Oven

Microwave

Standard Range

Self Clean Range

Sauna

Trash Compactor

Central Vacuum

Security System

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 (15) Built-ins

 Lump Sum Items:

Public Water

Public Sewer

Water Well

1000 Gal Septic

2000 Gal Septic

 

 

1

1

 

 (14) Water/Sewer

Average Fixture(s)

3 Fixture Bath

2 Fixture Bath

Softener, Auto

Softener, Manual

Solar Water Heat

No Plumbing

Extra Toilet

Extra Sink

Separate Shower

Ceramic Tile Floor

Ceramic Tile Wains

Ceramic Tub Alcove

Vent Fan

 

2

 

 

 

 

 

 

 

 

 

 

 

 

 (13) Plumbing

Few

 

Ave.

X

Many

 

No. of Elec. Outlets

Min

 

Ord.

 

Ex.

X

 No./Qual. of Fixtures

Amps Service

0

 (12) Electric

Central Air

Wood Furnace

 

 

Forced Air w/o Ducts

Forced Air w/ Ducts 

Forced Hot Water

Electric Baseboard

Elec. Ceil. Radiant

Radiant (in-floor)

Electric Wall Heat

Space Heater

Wall/Floor Furnace

Forced Heat & Cool

Heat Pump

No Heating/Cooling

 

X

 

 

 

 

 

 

 

 

 

 

Elec.

Steam

 

Oil

Coal

 

Gas

Wood

X

 (11) Heating/Cooling

 Joists: 

 Unsupported Len: 

 Cntr.Sup: 

 (10) Floor Support

Recreation SF

Living SF

Walkout Doors (B)

No Floor SF

Walkout Doors (A)

 

 

 

 

 

 (9) Basement Finish

Conc. Block

Poured Conc.

Stone

Treated Wood

Concrete Floor

 

 

 

 

 

 (8) Basement

 Basement: 1568 S.F.

 Crawl: 0 S.F.

 Slab: 0 S.F.

 Height to Joists: 0.0

 (7) Excavation

 

 

Drywall

X

 (6) Ceilings

 Kitchen: 

 Other: 

 Other: 

 (5) Floors

H.C.

X

Solid

Page 3

Total

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-002288

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of North Branch (LAPEER)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Nathan

M.I. 

D

Last Name

Hager

Firm Name (if any)

Lapeer Appraisal, Inc.

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

7469 Clifford Rd

City or Town

Marlette

State

 Michigan

ZIP Code

48453

Telephone Number

8106148487

E-mail Address

nathan@lapeerappraisal.com

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

N/A 

Does the subject property have a principal residence exemption of 50% or more?

Yes

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

The subject property was assessed according to the STC guidelines and the Assessor's Manual. Local land values were developed and local neighborhood ECF's 

applied.

 

Jurisdictional Issues:

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES:

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

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

If the July or December Board of Review revised the assessment(s) at issue, did it have authority? 

If yes, please cite the Board’s authority?

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact?

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Valuation Information:

Parcel Identification Number:

44-016-027-012-01

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

225000

Current Taxable Value as established by the Board of Review:

225000

What do you believe is the fair market value?

450000

What do you believe is the taxable value?

225000

 

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

Respondent’s Signature: 

/s/ Nathan D. Hager

Attorney or Authorized Agent’s Signature:

/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

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

Kevin B Mulherin,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002288

Township Of North Branch,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

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

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

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

above, within 14 days of the entry of this order.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: August 28, 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. 26-002288

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

Kevin B Mulherin,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002288

Township Of North Branch,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

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

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

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

above, within 14 days of the entry of this order.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: August 28, 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. 26-002288

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

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

Kevin B Mulherin, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002288

Township Of North Branch,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

default on June 12, 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: August 24, 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

Kevin B Mulherin, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002288

Township Of North Branch,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

default on June 12, 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: August 24, 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

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Docket No. 26-002288 

To whom it may concern: 

Kevin Mulherin 

4840 Lake Pleasant Rd. 

North Branch, MI 48461 

RECEIVED 

JUN 26 202 

MICHIGAN TAX TRIBUNAL 

At the request of the Michigan Tax Tribunal I have completed and enclosed a Multiple Parcel 

Attachment to Petition Form. 

I have also enclosed a copy of the tax bill and a notice of assessment. Both of these documents 

identify the property with a single parcel number. 061-027-012-01 

Thank You 

Kevin Mulherin

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MARLON I. BROWN, DPA 

DIRECTOR 

MULTIPLE PARCEL ATTACHMENT TO PETITION FORM 

VALUATION APPEAL 

Petitioner’s Contact Information: 

251,700 

First Name/Company Name 

Mm.) 

Last Name 

Kevin 

B 

Mulherin 

Valuation Information 

Parcel Number: 0 1 6 027 

0 1 2 

0 1 

Classification of Property: 

Real] 

Personal [J (check one) 

Agricultural 

Commercial [J] 

Industrial [1 

Residential [J 

Timber-Cutover [] 

_ Developmental [1 

utility (3 (check one) 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 

251,700 

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

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

value by .5) 

1 91 ,000 

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

assessed value) 

1 91 ,000 

Valuation Information 

Parcel Number: 0 1 6-027-0 1 2-0 1 

Classification of Property: 

Real] 

Personal [I (check one) 

Agricultural 

Commercial 

J 

industrial 

J 

Residential 

Timber-Cutover [1 

Developmental £3 

Utility [] {check one) 

Assessed Value (also known as State Equalized Value) established 

by the Board of Review: 

251,700 

Taxable Value established by the Board of Review: 

251,700 

382,000 

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

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

value by .5) 

1 91 ,000 

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

assessed value) 

191.000 

Valuation Information 

Parcel Number: 0 1 6-027-0 1 2-0 1 

Classification of Property: 

Real] 

Personal [J (check one) 

Agricuitural 

Commercial [1 

industrial [J 

Residential (J 

Timber-Cutover [1 

Developmental [1 

Utility [] {check one) 

Assessed Value (also known as State Equalized Value) established 

Taxable Value established by the Board of Review:

Page 3

798 

Prop 

#: 

016-027-012-01 

NORTH BRANCH TOWNSHIP 

2025 

Winter 

Bill 

#: 

+ 

MESSAGE 

TO TAXPAYER 

PAYMENT INFORMATION 

PAYMENTS ‘ARE ‘ACCEPTED BY MAIL, 

IN PERSON AND 

IN 

. 

: 

THE DROP BOX. POST MARKS WILL NOT BE ACCEPTED! 

This tax is due by: 

03/02/2026 

CREDIT CARD PAYMENTS ACCEPTED BY PHONE AND 

IN 

Pay by mail 

to: 

NORTH BRANCH TWP TREAS 

PERSON. 

THE TREASURER WILL BE IN THE OFFICE 

9 AM- 

6771 ELM ST 

BOX 186 

1 

PM ON TUESDAY AND THURSDAY. 

NORTH BRANCH MI 48461 

TUESDAY 

DEC. 

30, 

2025 

9-5 

PM 

MONDAY 

MAR. 

2, 

2026 

LAST 

DAY 

TQ PAY AT TWP 

UNTIL 

5PM 

TAX DETAIL 

PROPERTY INFORMATION 

| 

Pp 

d To: 

Taxable Value: 

251,700 

 AGRICULTURAL-IMPRO 

Toperty Assesse 

0: 

State Equalized Value: 

251,700 

Ciass: 

101 

MULHERIN KEVIN 

/ APRIL 

PRE/MBT 

&: 

100.0000 

4840 

LK PLEASANT 

RD 

a 

* 

N 

NORTR BRANCH, 

MI 

48461 

Mort Code: 

NORTH BRANCH AREA 

SC 

Taxes 

are based upon Taxable Value. 

Prop 

#: 

016-027-012-01 

School: 44090 

1 mill equals $1.00 per $1000 of Taxable Value. 

Prop Addr: 

4840 

LK PLEASANT 

RD 

Amounts with 

no millage 

are either Special 

Assessments 

or other charges added 

to 

this 

bill. 

Legal Description: 

DESCRIPTION 

MILLAGE 

AMOUNT 

COMMENCING AT THE WEST 1/4 CORNER OF SECTION 27, T9N--R11E, 

NORTH, BRANCH 

TRE, 

-IAPEER COUNTY, 

MICHIGAN; 

THENCRK NAZTOGFAIME 

Q10,. 31 

FRET ALONG THR 

SENIORS 

0.38590 

97.13 

WEST LINE OF SAID SECTION 27 TO THE POINT OF BEGINNING: RUNNING THENCE 

MCF 

0.31490 

79.26 

NO2'0953"W 410.31 FEET ALONG SAID WEST LINE OF SECTION 27; THENCE 

LAPEER EMS 

1.17360 

295.39 

N86'59'22¢E 2617.36 FEET ALONG THE NORTH 1/8 LINE OF SAID SECTION 27: 

VETERANS 

0.18370 

16.23 

THENCE S0214'1B“E 660.46 FEET ALONG THE NORTH-SOUTH 1/4 LINE OF SAID 

. 

: 

SECTION 27; THENCE $86'59'35"W 2269.69 FEET; THENCE MO2'09'S3"W 250.00 

LAPEER ISD 

2.76210 

695.22 

FEET; THENCE 5B6+59'35"W 348.52 FEET TO THE POINT OF BEGINNING. BEING A 

PART OF THE NORTHWEST 1/4 OF SECTION 27, TON~-R11£, NORTH BRANCH 

TOWNSHIP TAX 

1.38960 

349.76 

TOWNSHIP, LAPEER COUNTY, MICHIGAN AND CONTAINING 37.69 ACRES OF LAND. 

NB LIBRARY 

0.93600 

235.59 

SUBJECT TO EASEMENTS AND RIGHTS OF WAY OF RECORD. 

N BRANCH OPER 

18.00000 

EXEMPT 

N BRANCH 

DEBT 

8.00000 

2,013.60 

LAW 

1.42900 

359.67 

NB FIRE 

1.48450 

373.64 

ROCKWELL 

0.00000 

& 

24.45 

*BALANCE OF DESCRIPTION ON FILE* 

N BR FLINT RIVER 

0.00000 

49.22 

OPERATING FISCAL YEARS 

The taxes 

on bill 

will 

be used for governmental 

¢ 

operations 

for 

the following 

fiscal 

year(s): 

Total 

Tax 

36.05930 

4,619.16 

County: 

7/1/2025 

- 

6/30/2026 

Administraticn Fee 

45.45 

Twn/Cty: 

7/1/2025 

- 

6/30/2026 

- 

School: 

10/1/2025 

- 

9/30/2026 

TOTAL AMOUNT DUE 

4,664.61 

State: 

10/1/2025 

- 

9/30/2026 

Does 

NOT affect when 

the 

tax 

is 

due 

or 

its 

amount 

Please detach along perforation. 

Keep the top portion.

Page 4

00a, ogy 

Trea 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under 

the, authority of Public Act 206 of 1883, Sec. 211.24c and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. 

79 

FROM ASSESSOR 

PARCEL IDENTIFICATION 

NORTH BRANCH TOWNSHIP 

PARCEL NUMBER: 

016-027-012-01 

BOX 186 

PROPERTY ADDRESS: 

NORTH BRANCH MI 48461 

4840 LK PLEASANT RD 

NORTH BRANCH, MI 48461 

SCHOOL DISTRICT CODE: 

* 44090 

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

EXEMPTIONS 

id 

% Exempt As "Homeowners Principal Residence": 

400.00%

Page 5

North

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

Kevin B Mulherin,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002288

Township Of North Branch,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to submit a multiple parcel petition form. As such, Petitioner must 

submit a multiple parcel petition form within 14 days of the entry of this order. Tribunal 

rules and information on Small Claims petitions can be found on our website at 

www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

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

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

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

By:_______________________________

Entered: June 12, 2026

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

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

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.

Page 2

MTT Docket No. 26-002288

Page 2 of 2

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

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

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

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

act, MCL 205.735a.” TTR 225(5)

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Kevin B Mulherin,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002288

Township Of North Branch,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to submit a multiple parcel petition form. As such, Petitioner must 

submit a multiple parcel petition form within 14 days of the entry of this order. Tribunal 

rules and information on Small Claims petitions 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.ii 

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

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

By:_______________________________

Entered: June 12, 2026

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

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

Page 4

MTT Docket No. 26-002288

Page 2 of 2

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)

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

Kevin B Mulherin,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002288

Township Of North Branch,

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:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 12, 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

Kevin B Mulherin,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002288

Township Of North Branch,

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, which is shared and relied on by both parties”).4 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:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 12, 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

3 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

4 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).

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

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

VED 

APR 0 1 2076 

MICHIGAN TAX TRIBUNAL 

MARLON |. BROWN, DPA 

DIRECTOR 

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.I. 

Last Name/Company Name 

Kevin 

B 

Mulherin 

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

4840 Lake Pleasant Rd. 

City or Town 

State 

ZIP Code 

North Branch 

Mi 

45461 

Telephone Number 248-672-1 908 

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

Littlehalo2@hotmail.com 

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

} 

First Name 

m.1. 

Last Name 

Firm Name (if any) 

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

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: Subject 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? 

Yes* 

[J No** 

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

Property Address (No., Street) 

4840 lake pleasant rd 

State 

ZIP Code 

Michigan 

[48461 

City or Town 

North Branch 

en) apeer

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

TAREE 

DIRECTOR 

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

True Cash and Taxable Value 

Taxable Value Only (calculation) 

[] Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

North Branch Township property tax appeal board was presented the following: 

Appraisal from a licensed appraiser (including photos). 

The appraisal valued the property art $389,000. 

| testified that 

| ultimately paid $382,000 for the property ($400,000 $18,000 in concessions) 

| testified that the reason for the concessions were: 

The Well water failed inspection. (5 times the allowable limit of Arsenic) 

The septic system Failed inspection, and also was never permitted or inspected as current law 

requires. The septic system will require TOTAL replacement, tank and field. 

After reviewing all of this information they decided to reduce the SEV a very modest $25,000. 

The current SEV is set at $225,000 and should be $195,000 or LESS. 

Thank you for your consideration. 

Section 6: Jurisdictional Issues 

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

Yes 

[H] No 

If Yes, check which BOR you attended: 

(M4 March 

[J July 

[J] December 

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

[] Not 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 

0 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 suse the multiple parcel form for additional, contiguous parcels. 

P: 

| 

Number: 

erect 016-027-012-01 

Classification of Property: 

Real 

J 

Personal [J (check one) 

Agricultural 4 

Commercial 0 

Industrial J 

Residential [J 

Timber-Cutover (] ~~ 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: 

$225 000 

$225.000 

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

PB 352. Qc 

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

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

value by .5) 

$191,000 

assessed value) $191,000 

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? 

WA Yes 

[J 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 additional parcel being appealed, not to exceed a total filing fee of $1,000.00 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If the property is 

NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $25.00 for each additional parcel, as indicated above. 

If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signatu Ie *Required 

Petitioner or Attorney/Authorized Rep 

tative’s Signature: 

sw Rsine Weel Perm

Page 4

NORTH BRANCH TOWNSHIP

Page 5

v

Page 6

Mic

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

Kevin B Mulherin,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002288

Township Of North Branch,

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 12, 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

Kevin B Mulherin,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002288

Township Of North Branch,

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 12, 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

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

VED 

APR 0 1 2076 

MICHIGAN TAX TRIBUNAL 

MARLON |. BROWN, DPA 

DIRECTOR 

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.I. 

Last Name/Company Name 

Kevin 

B 

Mulherin 

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

4840 Lake Pleasant Rd. 

City or Town 

State 

ZIP Code 

North Branch 

Mi 

45461 

Telephone Number 248-672-1 908 

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

Littlehalo2@hotmail.com 

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

} 

First Name 

m.1. 

Last Name 

Firm Name (if any) 

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

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: Subject 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? 

Yes* 

[J No** 

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

Property Address (No., Street) 

4840 lake pleasant rd 

State 

ZIP Code 

Michigan 

[48461 

City or Town 

North Branch 

en) apeer

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

TAREE 

DIRECTOR 

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

True Cash and Taxable Value 

Taxable Value Only (calculation) 

[] Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

North Branch Township property tax appeal board was presented the following: 

Appraisal from a licensed appraiser (including photos). 

The appraisal valued the property art $389,000. 

| testified that 

| ultimately paid $382,000 for the property ($400,000 $18,000 in concessions) 

| testified that the reason for the concessions were: 

The Well water failed inspection. (5 times the allowable limit of Arsenic) 

The septic system Failed inspection, and also was never permitted or inspected as current law 

requires. The septic system will require TOTAL replacement, tank and field. 

After reviewing all of this information they decided to reduce the SEV a very modest $25,000. 

The current SEV is set at $225,000 and should be $195,000 or LESS. 

Thank you for your consideration. 

Section 6: Jurisdictional Issues 

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

Yes 

[H] No 

If Yes, check which BOR you attended: 

(M4 March 

[J July 

[J] December 

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

[] Not 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 

0 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 suse the multiple parcel form for additional, contiguous parcels. 

P: 

| 

Number: 

erect 016-027-012-01 

Classification of Property: 

Real 

J 

Personal [J (check one) 

Agricultural 4 

Commercial 0 

Industrial J 

Residential [J 

Timber-Cutover (] ~~ 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: 

$225 000 

$225.000 

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

PB 352. Qc 

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

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

value by .5) 

$191,000 

assessed value) $191,000 

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? 

WA Yes 

[J 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 additional parcel being appealed, not to exceed a total filing fee of $1,000.00 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If the property is 

NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $25.00 for each additional parcel, as indicated above. 

If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signatu Ie *Required 

Petitioner or Attorney/Authorized Rep 

tative’s Signature: 

sw Rsine Weel Perm

Page 4

NORTH BRANCH TOWNSHIP

Page 5

v

Page 6

Mic

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.