Kevin L Schenck Petitioner V Township Of Harrison 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 

Kevin L Schenck, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, SMALL CLAIMS DIVISION 

 

 

v 

 

MTT Docket No. 26-000852 

 

Harrison Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that it has no authority over 

Petitioner’s appeal. Petitioner is appealing the true cash and taxable value for Parcel 

No. 17-12-17-477-011, and the petition indicates that the property is classified as 

residential. However, the answer filed on June 1, 2026, indicates that Petitioner did not 

protest the assessment to the Board of Review. A protest to the March Board of 

Review is a prerequisite to invoking the Tribunal’s jurisdiction over such properties 

under MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable power 

to waive or otherwise disregard a statutory filing requirement or deadline,1 it has no 

authority to grant Petitioner the relief requested.2 Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

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

 

APPEAL RIGHTS 

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

 

1 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. 

See Federal-Mogul Corp v Dep’t of Treasury, 161 Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 

253 Mich App 538 (2002), and VanderWerp v Plainfield Twp, 278 Mich App 624 (2008). 

2 The Tribunal also has no authority over Petitioner’s appeal under MCL 211.53a, as the facts alleged do 

not establish a prima facie case indicating that the assessment was 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”). See International Place Apartments – 

IV v Ypsilanti Township, 216 Mich App 104 (1996), Ford Motor Company v City of Woodhaven, 475 Mich 

425 (2006), Eltel Associates, LLC v City of Pontiac, 278 Mich App 588 (2008), and Briggs Tax Service, 

LLC v Detroit Public Schools, 483 Mich 1024 (2009).

Page 2

MTT Docket No. 26-000852 

Page 2 of 2 

 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal. 

 

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

 

 

Entered: June 3, 2026 

 

 

 

 

 

By: /s/ Patricia L. Halm 

kac 

 

PROOF OF SERVICE 

 

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

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

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

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 L Schenck,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000852

Township Of Harrison,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Users who file documents with the Michigan Tax Tribunal are advised that filed 

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 26-000852

Page 2 of 4

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: June 2, 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 3

Kevin L Schenck

39221 Muffatt St

Harrison Twp , MI 48045

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Kevin L Schenck,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000852

Township Of Harrison,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you

Page 5

M

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Page 1

RECEIVED 

APR 03 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

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

Exemptions, Special Assessments, or Non-Properly 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.A. 

Last Name/Company Name 

Kevin 

L 

Schenck 

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

39221 Muffatt St 

City or Town 

State 

ZIP Code 

Harrison Twp 

Mi 

48045 

Telephone Number £1 901 3970 

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

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 

2iP Code 

Telephone Number 

Email Address {do not enter unless you want MTT {o send all correspondence via email} 

Section 3: Subject Property Information +use the muttipte parce! form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

7. Yes* 

No** 

1 

If No, you must file separate appeals for each parcel 

Property Address {No., Street}

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check ail that appiyy 

True Cash and Taxable Value 

[J Taxable Value Only (calculation) 

[ml] Uncapping of Taxable Vaiue 

Section 5: Explain the Reason for this Appeal 

As a homestead homeowner, 

| rely on accurate and equitable taxation. Artificial 

assessment inflation that exceeds market conditions undermines the constitutional 

requirement of fairness and uniformity. 

This appeal is not an attempt to avoid taxation; 

rather, it is to ensure that the valuation reflects the true and usual selling price within 

Harrison Township. The proposed 2026 assessment implies a market value 

unsupported by actual sales within Harrison Township. 

| respectfully request that the 

Board of Review adjust the assessed value downward to reflect a more accurate True 

Cash Value consistent with comparable sales.| am prepared to present supporting 

documentation and comparable at the Board of Review hearing. Thank you for your 

consideration and attention to this matter. 

See attached for actual price per square foot numbers and critical analysis. 

Section 6: Jurisdictional Issues 

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

Yes 

[mm] No 

If Yes, check which BOR you attended: 

March 

[] July 

[] 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 

Oa Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain: 

Currently Serving in Air Guard, Federal Employee Supporting DoW, and 90% disabled veteran. Cant attend

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Number: 1 7-1 2-1 7-477-01 0 

Classification of Property: 

Real 

Personal 0 (check one) 

Agricultural 3 

Commercial 3 

industrial 1 

Residential @ 

 Timber-Cutover 

[1 

Developmental [1 

Utility 

0 (check one) 

Assessed Value {also known as State Equalized Value) ostablished | Taxable Value established by the Board of Review: 

by the Board of Review: $1 15,200 

$115,200 

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

$204,000 

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

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

value by .5}) 

$1 02,000 

assessed value) $1 02,000 

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? 

ves 

[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 afl 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 wili 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 

$1,000.60 

If your property is residential properly (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 $600,006.00 

$200.00 

$Over $500,060.00 

$300.00 

If the property is NOT residential property {see MCL 205.762) and 

the State Equatized 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 properly 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. 

Signature *required 

Petilianer or Attgrneyjauthorifed

Page 4

STATE

Page 5

Kev

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Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-000852

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Harrison (MACOMB)

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

Debra

M.I. 

J

Last Name

Kopp

Firm Name (if any)

Charter Township of Harrison

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

38151 L'Anse Creuse

City or Town

Harrison Township

State

Michigan

ZIP Code

48045

Telephone Number

(586)466-1413

E-mail Address

dkopp@harrisontownshipmi.gov

 

 

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

 

Please Explain Your Answer to this Appeal:

Page 2

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

The taxpayer did not file an appeal with the 2026 local March Board of Review, either in person or in writing, as required. The current class of the parcel under 

appeal is 402, Residential Vacant.

 

Jurisdictional Issues:

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

Did Petitioner protest the assessment at a Board of Review?

No

If Yes, check which Board of Review Petitioner attended:

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

Yes

*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?

 

 

Valuation Information:

Parcel Identification Number:

17-12-17-477-011

Classification of Property: Real (check one)

Page 3

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

 Residential (check one)

Current Assessed Value as established by the Board of Review:

19400

Current Taxable Value as established by the Board of Review:

19400

What do you believe is the fair market value?

38800

What do you believe is the taxable value?

19400

 

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

Respondent’s Signature: 

/s/ Debra J. Kopp

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 L Schenck,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000852

Township Of Harrison,

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.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: May 11, 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. 26-000852

Page 2 of 4

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

Kevin L Schenck

39221 Muffatt St

Harrison Twp , MI 48045

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Kevin L Schenck,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000852

Township Of Harrison,

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.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: May 11, 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 

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 5

MTT Docket No. 26-000852

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 6

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 L Schenck,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000852

Township Of Harrison,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the

Page 7

MTT Docket No.

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

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, oF 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. Ifyou do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

i 

Wi. 

Last NamelCompany Name 

Kevin 

L 

Schenck 

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

39221 Muffatt St 

City or Town 

Harrison Twp 

Telephone Number 

= 

4 901 3970 

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

ZIP Code 

48045 

ection 2: Petitioner’s Attorney/Authorized Re resentative’s Contact information 

MI. 

S 

First Name 

Last Name 

Firm Name {if any} 

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

2iP Code 

City or Town 

Telephone Number 

4 all correspondence via email) 

Email Address (do not enter unless you want MTT to sen 

erty inform ation *use the multipte parcel form for additional, contiguous parcels. 

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

iY Yes 

No** 

Section 3: Subject Pro 

How many parcels are you 

appealing? 

1 

+x No, you must file separate appeals for each parcel 

{No., Street)

Page 2

« 

ERE 

“Hees 

STATE OF MICHIGAN 

OR 

opt MER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

LANSING 

DIRECTOR 

Section 4: Check which of the following 

you are a 

ealing (check afl that appty) 

oo 

————-eh 

of the following you are app 

True Cash and Taxable Value 

[J Taxable Value Only (calculation) 

[1 Uncapping of Taxable Value 

See attached for actual price per square foot numbers and critical analysis. 

| 

Section 6: Jurisdictional Issues 

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

Yes 

[i] No 

¥Yes, check which BOR you attended: [& March 

[] July 

[] pecember 

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

[I] Not required to attend 

Appealing a purported Clerical Error or Mutu: 

Appealing within 35 days of State Tax Commi: 

Appealing within 35 days of rece] 

Other 

al Mistake of Fact {if yes, include exp 

ssion Order 

pt of Notice of Uncapping 

lanation in Section 5) 

Ifyou checked “other” above, explain; 

Currently Serving in Air Guard, Federal 

Year(s) unde

| Employee Supporting Dow, and 90% disabled veteran. Cant

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. 

Parcel Number: 17-12-17-477-011 

Classification of Property: 

Real 

Personal L) (check one) 

Agricutturai £1 

Gommercial J 

industrial 

{1 

Residential B@ 

 Timber-Cutover 0 

Developmentat [1 

Utility 

[J (check one) 

Assassed Value (also known as State Equalized Value) astablished | Taxable Value established by the Board of Review: 

by 

the 

B! 

f 

aw: 

y 

the 

Board of Review $19,400 

$19,400 

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

$32,670 

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

What do you befleve is the Taxable value? {cannot exceed 

value by .5} 

$16,335 

assessed value) 

16,335 

Fee Information 

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

BN 

issue? 

vi Yes 

1) No 

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

{f the property does not have a Principal Residence Exemption of at least 60% as of the date of the Tiling of this petition for afl tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. Ifyou are appealing more than one 

parcel, the parce! 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 206.762) and 

the State Equalized Value or Taxable Value in contention is: 

Fiing 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 Smali Claims. Therefore, an Entire Tribunal petition must be filed. 

Lo 

Signature required 

Petitioner or Ta Representative’s Signature: 

ist 

AW 

\ 

\ 

}

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PAPER FILING INSTRUCTIONS FOR 

VALUATION/UNCAPPING APPEAL 

Follow these instructions for completing this Small Claims petition 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, Ml 48906 

Section 1: Petitioner's Contact Information: “Petitioner” is the person, business, or 

entity filing the appeal. 

Section 2:

Page 5

Kevin

Page 6

So

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 L Schenck,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000852

Township Of Harrison,

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: May 11, 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

Kevin L Schenck

39221 Muffatt St

Harrison Twp , MI 48045

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 L Schenck,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000852

Township Of Harrison,

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: May 11, 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 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Kevin L Schenck,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000852

Township Of Harrison,

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: May 11, 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

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

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, oF 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. Ifyou do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

i 

Wi. 

Last NamelCompany Name 

Kevin 

L 

Schenck 

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

39221 Muffatt St 

City or Town 

Harrison Twp 

Telephone Number 

= 

4 901 3970 

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

ZIP Code 

48045 

ection 2: Petitioner’s Attorney/Authorized Re resentative’s Contact information 

MI. 

S 

First Name 

Last Name 

Firm Name {if any} 

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

2iP Code 

City or Town 

Telephone Number 

4 all correspondence via email) 

Email Address (do not enter unless you want MTT to sen 

erty inform ation *use the multipte parcel form for additional, contiguous parcels. 

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

iY Yes 

No** 

Section 3: Subject Pro 

How many parcels are you 

appealing? 

1 

+x No, you must file separate appeals for each parcel 

{No., Street)

Page 2

« 

ERE 

“Hees 

STATE OF MICHIGAN 

OR 

opt MER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

LANSING 

DIRECTOR 

Section 4: Check which of the following 

you are a 

ealing (check afl that appty) 

oo 

————-eh 

of the following you are app 

True Cash and Taxable Value 

[J Taxable Value Only (calculation) 

[1 Uncapping of Taxable Value 

See attached for actual price per square foot numbers and critical analysis. 

| 

Section 6: Jurisdictional Issues 

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

Yes 

[i] No 

¥Yes, check which BOR you attended: [& March 

[] July 

[] pecember 

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

[I] Not required to attend 

Appealing a purported Clerical Error or Mutu: 

Appealing within 35 days of State Tax Commi: 

Appealing within 35 days of rece] 

Other 

al Mistake of Fact {if yes, include exp 

ssion Order 

pt of Notice of Uncapping 

lanation in Section 5) 

Ifyou checked “other” above, explain; 

Currently Serving in Air Guard, Federal 

Year(s) unde

| Employee Supporting Dow, and 90% disabled veteran. Cant

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. 

Parcel Number: 17-12-17-477-011 

Classification of Property: 

Real 

Personal L) (check one) 

Agricutturai £1 

Gommercial J 

industrial 

{1 

Residential B@ 

 Timber-Cutover 0 

Developmentat [1 

Utility 

[J (check one) 

Assassed Value (also known as State Equalized Value) astablished | Taxable Value established by the Board of Review: 

by 

the 

B! 

f 

aw: 

y 

the 

Board of Review $19,400 

$19,400 

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

$32,670 

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

What do you befleve is the Taxable value? {cannot exceed 

value by .5} 

$16,335 

assessed value) 

16,335 

Fee Information 

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

BN 

issue? 

vi Yes 

1) No 

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

{f the property does not have a Principal Residence Exemption of at least 60% as of the date of the Tiling of this petition for afl tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. Ifyou are appealing more than one 

parcel, the parce! 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 206.762) and 

the State Equalized Value or Taxable Value in contention is: 

Fiing 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 Smali Claims. Therefore, an Entire Tribunal petition must be filed. 

Lo 

Signature required 

Petitioner or Ta Representative’s Signature: 

ist 

AW 

\ 

\ 

}

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PAPER FILING INSTRUCTIONS FOR 

VALUATION/UNCAPPING APPEAL 

Follow these instructions for completing this Small Claims petition 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, Ml 48906 

Section 1: Petitioner's Contact Information: “Petitioner” is the person, business, or 

entity filing the appeal. 

Section 2:

Page 5

Kevin

Page 6

So

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.