Kimberly A Smith Petitioner V City Of Caseville 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

Kimberly A Smith, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002446

City Of Caseville,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

default on September 8, 2026, and the default has been timely cured. The documents 

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

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

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

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: September 16, 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

Kimberly A Smith, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002446

City Of Caseville,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

default on September 8, 2026, and the default has been timely cured. The documents 

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

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

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

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: September 16, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

RECEIVED 

SEP 15 202% 

MICHIGAN TAX TRIBUNAL 

N 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO, 26-002446-TT 

Section 1: Respondent’s Contact Information 

Unit of Government 

City of Caseville 

Mailing Address {No., Street, P.0. Box or Rural Route): 

PO Box 1049 

City or Town: 

State: 

ZIP Code: 

Caseville 

Mi 

48725 

Telephone Number: 089-856-2 1 02 

Email Address {do not enter unless you want MTT fo send all correspondence via email): 

accurateassessing@gmail.com 

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

First Name: 

ML: 

Last Name: 

Amy 

S 

Haag 

Firm Name (if any): 

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

PO Box 1049 

City or Town: 

State: 

ZIP Code: 

Caseville 

Mi 

48725 

Telephone Number: 989-856-2102 

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

accurateassessing@gmail.com 

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

if no, list all parcels that are adjoining in separate groupings. Attacha 

separate sheet if necessary. 

[Jves 

[no 

Kl NotApplicable 

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

Yes 

[J No

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

As set by the City of Caseville March Board of Review, the assessment was set at 50% 

of true cash value in accordance with the Michigan State Constitution and Michigan 

State Law as December 31, 2025. Property was uncapped per MCL 211.27a(6)(a) A 

conveyance by deed. 

Section 5: Jurisdictional Issues 

iF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Did Petitioner protest the assessment at a Board of Review (BOR)? BM] Yes 

[1No 

If yes, check which BOR Petitioner attended: vi} March 

[I] July 

O December 

If the July or December BOR revised the assessment(s) at issue, did it have authority? [Hl] Yes 

[I] No 

If yes, cite the Board's authority. 

NIA 

Was the assessment at Issue established as the resuit of 

a clerical error or mutual mistake of fact? [ves 

Wino 

if yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

ves 

no 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

When was the Notice of Uncapping, if applicable, Issued? 

5026 Assessment Change Notice malled on February 20, 2026. 

Under what statutory section was the Taxable Value uncapped? 

MCL.211.27a(6}{a) A conveyance hy deed 

Section 6: Valuation Information *use the multiple parce! form for additional, contiguous parcels. 

Parcel Number: 53-835-51 5-00 

Classification of Properly: 

Realld 

Personal [1 (check one) 

Agriculturatl] 

~~ Commercial[1 

Industrial] 

Residential 

Timber-Cutover [J 

Developmental [1 

Utility [1 (check one)

Page 3

He 

hope of Treasury 

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 1893, Sec. 211.24c and Sec.211.34c, as amended. This is a mode! assessment notice to be used by the local assessor. 

FROM CITY OF CASEVILLE 

PARCEL IDENTIFICATION 

ASSESSOR 

PARCEL NUMBER: 

32-.53-835-515-00 

PO BOX 1049 

PROPERTY ADDRESS: 

CASEVILLE, Mi 48725 

7087 NOTRE DAME ROAD 

CASEVILLE, MI 48725 

SCHOOL DISTRICT CODE: 

32030 

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

EXEMPTIONS 

Sls Avia 

% Exempt As "Homeowners Principal Residence™ 

100.00% 

% Exempt As "Qualified Agricultural Property": 

00% 

ARMADA MI 48005 

% Exempt 

As "MBT Industrial Personal”: 

.00% 

% Exempt As "MBT Commercial Personal’: 

00% 

Exempt As "Disabled Veteran or Surviving 

Spouse” 

[J Yes 

No 

Exempt As "Qualified Forest Property": 

0 Yes 

No 

Exempt As "Development Property": 

[1 Yes 

Xl 

No 

LEGAL DESCRIPTION: 

LOT 12 BLK 6 ALSO N 5' LOT 14 BLK 6 GRAND PARK SUB. 

ACCORDING TO MCL 211.34¢c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

401 

Residential 

CHANGE FROM 

PRIOR AMOUNT 

CURRENT TENTATIVE 

. 

PRIOR YEAR TO 

YEAR: 

2025 

AMOUNT YEAR: 

5506 

CURRENT YEAR 

1. TAXABLE VALUE: 

39,036 

116,000 

76,964 

2. ASSESSED VALUE: 

63,600 

400 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

. 

4. STATE EQUALIZED VALUE (SEV): 

63,600 

116,000 

52,400 

5. WAS THERE A TRANSFER OF OWNERSHIP i025 

THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [x] Yes 

[1 No 

6. Assessor Change Reason(s): 

Market Adjustment 

The 2026 Inflation rate Multiplier is: 1.027 

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

Name: 

Telephone Number: 

Email Address: 

AMY HAAG 

(989) 856-2102 

ACCURATEASSESSING@GMAIL.COM 

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

Page 4

09/09/2026 04:11 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

CITY OF CASEVILLE 

ASSESSOR 

PO BOX 1049 

CASEVILLE, MI 48725 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

32-53-835-515-00 

7087 NOTRE DAME RQ 

SMITH KIMBERLY A 

74135 MADISON ST 

ARMADA MI 48005 

LOT 12 BLK 6 ALSO N 5' LOT 14 BLK 6 GRAND PARK SUB. 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

32-53-835-515-00 

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

Board of Review Comments 

DENIED, PROPERLY ASSESSED. 

[2026 ORIGINAL

Page 5

9

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

Kimberly A Smith,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002446

City Of Caseville,

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.

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.

Page 2

MTT Docket No. 26-002446

Page 2 of 2

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: 

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

Kimberly A Smith,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002446

City Of Caseville,

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.

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

Page 4

MTT

Page 5

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

Kimberly A Smith,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002446

City Of Caseville,

Respondent.

ORDER OF DEFAULT

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

Respondent must complete the answer by providing all information required by each 

applicable section and return the completed answer within 14 days of the entry of this 

order. Information on Small Claims answers 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: September 8, 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. 26-002446

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

Kimberly A Smith,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002446

City Of Caseville,

Respondent.

ORDER OF DEFAULT

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

Respondent must complete the answer by providing all information required by each 

applicable section and return the completed answer within 14 days of the entry of this 

order. Information on Small Claims answers 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: September 8, 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. 26-002446

Page 2 of 2

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

- RECEIVED 

JUL 0557026 

ML BMLCHIGANTA TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26-002446-TT 

Section 1: Respondent’s Contact Information 

Unit of Government 

City of Caseville 

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

PO Box 1049 

City or Town: 

State: 

ZIP Code: 

Caseville 

Mi 

48725 

Telephone Number: 089 856 

2 1 02 

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

accurateassessing@gmail.com 

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

{} 

First Name: 

M.L: 

Last Name: 

Firm Name {if any): 

Mailing Address (No., Street, P.O. Box or Rurat Route}: 

City or Town: 

State: 

ZIP Code: 

Telephone Number: 

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

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

if no, list all parcels that are adjoining in separate groupings. Attach a 

separate sheet if necessary. 

Hyves 

[Mno 

Not Applicable 

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

Yes 

[] No

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

As set by the City of Caseville March Board of Review, the assessment was set at 50% 

of true cash value in accordance with the Michigan State Constitution and Michigan 

State Law as December 31, 2025. 

Section 5: Jurisdictional Issues 

IF PETITIONER tS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Did Petitioner protest the assessment at a Board of Review (BOR)? [7] Yes 

[Hl] No 

If yes, check which BOR Petitioner attended: [M4 March 

[J July 

[1 December 

Ifthe July or December BOR revised the assessment(s) at issue, did it have authority? |_] Yes 

[J No 

If yes, cite the Board's authority, 

Was the assessment at Issue established as the result of a clerical error or mutual mistake of fact? [| Yes 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[} Yes 

Wino 

# so, what is the issue date? 

If PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

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

Under what statutory section was the Taxable Value uncapped? 

Section 6: Valuation Information suse ne multiple parcel form for additional, contiguous parcels, 

Parcel Number: 53-835-515-00 

Classification of Property: 

Real 

Personal L] {check one) 

Agricultural (J 

Commercial [3 

Industrial] 

Residential 

Timber-Cutover [] 

Developmental {] 

Utility [1 (check one)

Page 3

Michigan Department of Treasury, 

1019 (Rev. 10-25) 

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 1893, Sec. 211.24¢ and Sec.211.34¢, as amended. This is a mode] assessment notice to be used by the local assessor. 

FROM CITY OF CASEVILLE 

"ASSESSOR 

PO BOX 1049 

CASEVILLE, MI 48725 

PARCEL NUMBER: 

PROPERTY ADDRESS: 

PARCEL IDENTIFICATION 

32-53-835-515-00 

7087 NOTRE DAME ROAD 

CASEVILLE, MI 48725 

SCHOOL DISTRICT CODE: 

32030 

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

EXEMPTIONS 

a 

HBERLY A 

% Exempt 

As "Homeowners Principal Residence": 

100.00% 

ARMAD 

5 

% Exempt As "Qualified Agricultura Property”: 

00% 

A MI 4800 

% Exempt As "MBT Industrial Personal”: 

00% 

% Exempt As "MBT Commercial Personals 

.00% 

Exempt As "Disabled Veteran or Surviving 

Spouse 

J Yes 

No 

Exempt As "Qualified Forest Property”: 

0 Yes 

No 

Exempt As "Development Property": 

0 Yes 

No 

LEGAL DESCRIPTION: 

LOT 12 BLK 6 ALSO N 5' LOT 14 BLK 6 GRAND PARK SUB. 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

401 

Residential 

CHANGE FROM 

PRIOR AMOUNT 

CURRENT TENTATIVE 

. 

PRIOR YEAR TO 

YEAR: 

2025 

AMOUNTYEAR: 

406 

CURRENT YEAR 

1. TAXABLE VALUE: 

39,036 

116,000 

76,964 

2. ASSESSED VALUE: 

63,600 

116,000 

400 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

_ 

. 

4. STATE EQUALIZED VALUE (SEV): 

63,600 

116,000] 

52,400 

5. WAS THERE A TRANSFER OF OWNERSHIP 8025 

THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [x] Yes 

[1 No 

6. Assessor Change Reason(s): 

Market Adjustment 

The 2026 Inflation rate Multiplier is: 1.027 

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

Name: 

AMY HAAG 

Telephone Number: 

(989) 856-2102 

Email Address: 

ACCURATEASSESSING@GMAIL.COM 

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

Page 4

06/27/2026 

04:34 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

CITY OF CASEVILLE 

ASSESSOR 

PO BOX 1049 

CASEVILLE, MI 48725 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and fegal description optional.): 

32-53-835-515-00 

7087 NOTRE DAME RO 

SMITH KIMBERLY A 

74135 MADISON ST 

ARMADA MI 48005 

LOT 12 BLK 6 ALSO N 5' LOT 14 BLK 6 GRAND PARK SUB. 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

32-53-835-515-00 

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

Board of Review Comments 

DENIED, PROPERLY ASSESSED. 

[2026 ORIGINAL ASSESSED VALUE 

116,000 

| 

| 2026 "BOARD OF REVIEW" ASSESSED VALUE 

116,000 

| 

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

2026 ORIGINAL TAXABLE VALUE 

116,000 

2026 "BOARD OF REVIEW" TAXABLE VALUE

Page 5

STA

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

Page 1

RECEIVED 

MAY 27 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN. 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ~~ MARLON I. BROWN, DPA 

GOVERNOR 

LAEING 

DIRETOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

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

Exemptions, Spegial 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 nat submit this document, you may be held in 

default. 

Li 

Section 1: Petitioner’s Contact Information 

First Name 

M1. 

Last Name/Company Name 

Kimberly 

: 

A 

Smith 

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

7087 Notre Dame Street 

’ 

City or Town 

State 

ZIP Code 

Caseville 

Mi 

48725 

Telephone Number 248 346 8057 

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

kas6987@yahoo.com 

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

First Name 

Ml. 

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 nol enter uniess you want MTT to send all correspondence via emai) 

Section 3: Subject Property Information use ihe 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? 

[7 vest 

[J No 

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

Property Address (No., Street) 

7087 Notre Dame Street 

City or Town

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

ail that apply) 

[J True Cash and Taxable Value 

[3 Taxable Value Only (calculation) 

Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

The home was purchased 8/8/25. The purchase was cash and included the entire 

contents of the home including but not limited to: all furniture, tvs, kitchen wares, grill, 

golf cart, riding lawn mower, snow blower, tools, outdoor furniture and all decorations. 

This is not the entire list. The new Taxable value and Assessed value, per the assessor 

for the city, was based on the whole purchase price of the home and the contents. An 

Appeal was filed showing comps in the area, including the neighbors house, which sold 

for $195,000 and is a 3 bedroom 2 bath with 700 more square feet than my home for 

$195,000. 

This house is only a 2 bedroom 1 bath. The Assessor, 

| feel, over assessed 

the house according to the comps provided. 

| have also had a private assessment 

completed, which will be included in the appeal, stating the true value of the home is 

$202,000 so the Taxable Value and Assessed Value should be $101,000.00 not 

$116,000 as presently assessed. 

Section 6: Jurisdictional Issues 

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

Yes 

[Hl] No 

if Yes, check which BOR you attended: 

[i] March 

[J duly 

[| December 

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

[Hl] Not required to attend 

[H} Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 8) 

[ll] Appealing within 35 days of State Tax Commission Order 

H Appealing within 35 days of receipt of Notice of Uncapping 

Other 

if you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

P: 

| 

Number: 

Sreclfumber 3253 835 515 00 

Classification of Property: 

Real [1 

Personal [4 (check one) 

Agricultural [J 

Commercial J 

Industrial J 

Residential @ 

 Timber-Cutover 

(J 

~~ Developmental 

[1 

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: 

116,000 

116,000 

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

202,000 

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

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

value by .5) 

101,000 

assessed value) 

101,000 

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? 

MA ves 

[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 

$0ver $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 

$260.00 

* 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

Page 4

0

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

Kimberly A Smith,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002446

City Of Caseville,

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 25, 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

Kimberly A Smith,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002446

City Of Caseville,

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 25, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

RECEIVED 

MAY 27 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN. 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ~~ MARLON I. BROWN, DPA 

GOVERNOR 

LAEING 

DIRETOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

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

Exemptions, Spegial 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 nat submit this document, you may be held in 

default. 

Li 

Section 1: Petitioner’s Contact Information 

First Name 

M1. 

Last Name/Company Name 

Kimberly 

: 

A 

Smith 

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

7087 Notre Dame Street 

’ 

City or Town 

State 

ZIP Code 

Caseville 

Mi 

48725 

Telephone Number 248 346 8057 

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

kas6987@yahoo.com 

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

First Name 

Ml. 

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 nol enter uniess you want MTT to send all correspondence via emai) 

Section 3: Subject Property Information use ihe 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? 

[7 vest 

[J No 

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

Property Address (No., Street) 

7087 Notre Dame Street 

City or Town

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

ail that apply) 

[J True Cash and Taxable Value 

[3 Taxable Value Only (calculation) 

Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

The home was purchased 8/8/25. The purchase was cash and included the entire 

contents of the home including but not limited to: all furniture, tvs, kitchen wares, grill, 

golf cart, riding lawn mower, snow blower, tools, outdoor furniture and all decorations. 

This is not the entire list. The new Taxable value and Assessed value, per the assessor 

for the city, was based on the whole purchase price of the home and the contents. An 

Appeal was filed showing comps in the area, including the neighbors house, which sold 

for $195,000 and is a 3 bedroom 2 bath with 700 more square feet than my home for 

$195,000. 

This house is only a 2 bedroom 1 bath. The Assessor, 

| feel, over assessed 

the house according to the comps provided. 

| have also had a private assessment 

completed, which will be included in the appeal, stating the true value of the home is 

$202,000 so the Taxable Value and Assessed Value should be $101,000.00 not 

$116,000 as presently assessed. 

Section 6: Jurisdictional Issues 

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

Yes 

[Hl] No 

if Yes, check which BOR you attended: 

[i] March 

[J duly 

[| December 

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

[Hl] Not required to attend 

[H} Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 8) 

[ll] Appealing within 35 days of State Tax Commission Order 

H Appealing within 35 days of receipt of Notice of Uncapping 

Other 

if you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

P: 

| 

Number: 

Sreclfumber 3253 835 515 00 

Classification of Property: 

Real [1 

Personal [4 (check one) 

Agricultural [J 

Commercial J 

Industrial J 

Residential @ 

 Timber-Cutover 

(J 

~~ Developmental 

[1 

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: 

116,000 

116,000 

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

202,000 

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

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

value by .5) 

101,000 

assessed value) 

101,000 

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? 

MA ves 

[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 

$0ver $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 

$260.00 

* 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

Page 4

0

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.