Klein Family LLC Petitioner V Township Of Oscoda 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

Klein Family LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000936

Township Of Oscoda,

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. 26-000936

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

Klein Family LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000936

Township Of Oscoda,

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

MT

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 

be 

AUG 1 0 2026 

MICHIGAN TAX TRIBUNAL 

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 000936 

Section 1: Respondent's Contact Information 

Unit of Government 

Oscoda Township 

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

PO Box 25 

City or Town: 

State: 

ZIP Code: 

Rogers City 

Mi 

49779 

Telephone Number: 989 734 3555 

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

info@assessingoffice.com 

Section 2: Respondent’s Attorney/Auth orized Representative’s Contact Information 

First Name: 

ML: 

Last Name: 

Allan/Kelli/Cara 

Berg/Ableidinger/Rose 

rm 

Name (if 

any): 

. 

s 

rier 

Assessing Office 

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

PO Box 25 

City or Town: 

State: 

ZIP Code: 

Rogers City 

Mi 

49779 

elepho 

lumber: 

met 

989 734 3555 

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

info@assessingoffice.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. Attach a 

separate sheet if necessary. 

ves 

[Ino 

Not Applicable 

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

[J ves 

Ml 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 

On 1/23/2024, deed 2024000411 transferred ownership of the subject property from 

Three Sisters and Bro LLC to Klein Family LLC. 

A property transfer affidavit was filed on 

4/7/2025. This PTA claimed a family transfer as well as create/end joint tenancy. This 

transfer is from LLC to LLC and these exemptions do not apply. 

The taxable value of the subject property was properly uncapped for 2025. This 

uncapping was not appealed until March Board of Review 2026. 

Section 6: Jurisdictional Issues 

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

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

[mm] No 

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

[J yuty 

[J December 

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

1] 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? [mn] Yes 

[)] No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

ves 

[Ono 

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? 

Under what statutory section was the Taxable Value uncapped? 

211.27a(6)(a) 

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

Pereeliimber 064 H30 000 008 50 

Classification of Property: 

Real 

Personal [J {check one) 

Agricultural 

J 

Commercial 

0 

Industrial (J 

Residential 1 

Timber-Cutover [I] 

Developmental 

Utility [J (check one) 

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

by the Board of Review; 

269,700 

261,885

Page 3

Printed 

on 

08/04/2026 

Parcel Number: 

064-~H30-000~008~50 

Jurisdiction: 

OSCODA CHARTER TWP 

County: 

IOSCO 

Grantor 

Grantee 

Sale 

sale 

Inst. 

Terms 

of 

Sale 

Liber 

Verified 

Prent. 

Price 

Date 

Type 

& 

Page 

By 

Trans. 

THREE SISTERS AND BRO LLC 

[KLEIN 

FAMILY LLC 

0] 

01/23/2024 

iQC 

21-NOT USED/OTHER 

2024-000411 

NOT VERIFIED 

100.0 

LUEBBERT, 

PATRICIA 

A 

& ETATHREE SISTERS AND 

BRO 

LLC 

0] 

05/22/2007 

{QC 

21-NOT USED/OTHER 

922/295 

DEED 

0.0 

STEWART, 

TERESA 

M 

K 

& 

T STEWART 

LP 

& 

ETAL 

10] 

08/24/2005 

[QC 

21-N0T USED/OTHER 

858/678 

DEED 

0.0 

JAJE, 

FRANCES 

LUEBBERT, 

PATRICIA 

A 

& 

0) 

06/01/2004 

[OTH 

21-NOT USED/OTHER 

DEED 

100.0 

{Property Address 

Class: 

RESIDENTIAL-IMPROV Zoning: 

R3 

Building Permit (s) 

Date 

Number 

Status 

[7010 COLBATH 

RD 

School: 

OSCODA AREA SCHOOLS 

FENCE 

11/08/1993 

[10672 

COMPLETE 

i 

P.R.E. 

0% 

{Ouner’s Name/Address 

APPRATSAL ROUTE: 

F 

41 

JKLEIN FAMILY LLC 

2026 Est TCV 539,306 TCV/TFA: 152.13 

{1371 

FIELDVIEW TR 

- 

‘Howell 

MI 

48843 

X [Improved 

| 

[Vacant 

Land Value Estimates 

for Land Table 04430.94430 VAN ETTAN LAKE 

i 

Public 

* 

Factors 

* 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

$Adj. 

Reason 

Value 

— 

Birt 

Road 

VAN ETTAN 

LAKE 

68.00 

557.00 

1.0000 

1.2918 

1344 

100 

118,063 

Tax Description 

Gravel Road 

VAN ETTAN LAKE 

68.00 255.00 1.0000L0.2081 

1344 

100 

19,019 

ASSESSOR'S 

PLAT 

OF HIAWATHA HEIGHTS 

SUB 

X 

{Paved Road 

68 Actual 

Front 

Feet, 

1.27 Total Acres 

Total 

Est. 

land Value 

= 

137,082 

THE 

SLY 

70 

FT 

OF LOT 

8 

AND THE 

SLY 

140 

FT 

Storm Sewer 

OF LOT 

10 

; 

Comments/ Influences 

Sidewalk 

Land 

Improvement 

Cost 

Estimates 

oer 

Description 

Rate 

Size 

% 

Good 

Cash Value 

x 

|Electri 

D/W/P: 

4in Concrete 

6.05 

284 

67 

1,151 

. ectric 

Fencing: Wire Mesh, 

#11 

3.15 

2680 

67 

5,656 

ooh 

Fencing: 

Mesh, 

+ 

for Rails 

3.03 

670 

67 

1,360 

street Lights 

Fencing: Gates, 

Mesh, 

10° 

771.64 

1 

67 

517 

cramer 

Wood Frame 

22.00 

125 

67 

1,842 

nereround 

Crile: 

Wood Frame 

21.63 

136 

67 

1,971 

ndergrou 

iis. 

Total 

Estimated 

Land 

Improvements 

True 

Cash Value 

= 

12,497 

Topography 

of 

Site 

Level 

X 

|Rolling 

Low 

X 

|High 

Landscaped 

Swamp 

X 

Wooded 

Pond 

X 

Waterfront 

Ravine 

Wetland 

. 

meen 

- 

Flood Plain 

Year 

| 

Land 

Building: 

Assessed 

Board 

of 

Tribunal/| 

Taxable 

X 

[VAN 

ETTAN 

LK 

Value 

Value| 

Value 

Review 

Other! 

value 

Who 

When 

What 

2026 

68,500 

201,200 

269,700 

269,700M 

i 

261,885C 

JMT 08/05/2010 

INSPECTED 

[2025 

, 200 

205,700 

255,000 

i

Page 4

P

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

Klein Family LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000936

Township Of Oscoda,

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: /s/ Patricia L. Halm

Entered: July 29, 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

Klein Family LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000936

Township Of Oscoda,

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: /s/ Patricia L. Halm

Entered: July 29, 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

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Catherine

M.I.

E

Last Name

Klein

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

1371 Fieldview Trail

City or Town

Howell

State

Florida

ZIP Code

48843

Telephone Number

8106327387

E-mail Address

mklein843@comcast.net

Subject Property Information:

How many parcels are you appealing?

1

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

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

N/A 

Property Address (No., Street)

7010 Colbath Rd

City or Town

Oscoda

County

Iosco

State

Michigan

ZIP Code

48750

Taxing Authority (City or Township)

Township Of Oscoda (IOSCO)

Check which of the following you are appealing: (check all that apply)

Uncapping of Taxable Value

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

I am appealing due to uncapping of property in 2024. The uncapping caused an enormous increase in the taxable and assessed value, sending the property tax 

skyrocketing! Township states there was a transfer of ownership/sale of property. The only change that occurred was a name change. My parents have owned the 

property since the 1960's. My siblings and I inherited the property when they passed. With advice of an attorney, we renamed ourselves. Then my siblings decided 

they no longer could continue to own the property do to aging and health issues, which resulted in another name change and myself as sole remaining original 

owner. If the problem occurred because of name change, i can easily change the name to my personal legal name. All of this is reflected on deeds and legal 

documents of name changes with the state of Michigan.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? Yes

If Yes, check which Board of Review you attended: March

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

Year(s) Under Appeal:

2025 and 2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

064-H30-000-008-50

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

269700

Current Taxable Value as established by the Board of Review:

261885

What do you believe is the fair market value?

350000

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.

175000

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

202000

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

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

Petitioner’s Signature: 

/s/ Catherine Klein

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel 

with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each 

additional parcel being appealed.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

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

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

Klein Family LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

 MTT Docket No. 26-000936 

Township Of Oscoda,

Respondent.

ORDER CORRECTING DOCKET

The Tribunal has considered the file in this case and finds that this appeal was filed in 

the name of Catherine E Klein. The documentation filed with the petition indicates, 

however, that the record owner of the property and proper petitioner in this matter is 

Klein Family LLC. The docket should therefore be corrected to reflect the same, with 

the originally listed Petitioner as the authorized representative. The noted error is 

properly corrected under the misnomer doctrine.1 Therefore, 

IT IS ORDERED that the docket shall be CORRECTED as identified above. 

By: /s/ Patricia L. Halm

Entered: July 29, 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 Vanco 1 LLC v Grand Rapids, unpublished per curiam opinion of the Court of Appeals, issued 

November 18, 2014 (Docket No. 317305).

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

Klein Family LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

 MTT Docket No. 26-000936 

Township Of Oscoda,

Respondent.

ORDER CORRECTING DOCKET

The Tribunal has considered the file in this case and finds that this appeal was filed in 

the name of Catherine E Klein. The documentation filed with the petition indicates, 

however, that the record owner of the property and proper petitioner in this matter is 

Klein Family LLC. The docket should therefore be corrected to reflect the same, with 

the originally listed Petitioner as the authorized representative. The noted error is 

properly corrected under the misnomer doctrine.2 Therefore, 

IT IS ORDERED that the docket shall be CORRECTED as identified above. 

By: /s/ Patricia L. Halm

Entered: July 29, 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

2 See Vanco 1 LLC v Grand Rapids, unpublished per curiam opinion of the Court of Appeals, issued 

November 18, 2014 (Docket No. 317305).

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

Klein Family LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000936

Township Of Oscoda,

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: July 29, 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

Klein Family LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000936

Township Of Oscoda,

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: July 29, 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

03/20/2026 

1 

2026 BOARD OF REVIEW DECISION 

FROM 

Assessing Department 

Oscoda Township 

P.O. Box 25 

Rogers City, Mi 49779 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

KLEIN FAMILY LLC 

rp 

hp mh 

064-H30-000-008-50 

7010 COLBATH RD 

Howell MI 48843 

ASSESSOR'S PLAT OF HIAWATHA HEIGHTS SUB THE SLY 

70 FT OF LOT 8 AND THE SLY 140 FT OF LOT 10 

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 

064-H30-000-008-50 

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

Board of Review Comments 

UNCAPPED DUE TO LLC 

[2026 

ORIGINAL ASSESSED VALUE 

269,700 

| 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

269,700 

1] 

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

2026 

ORIGINAL TAXABLE VALUE 

261,885 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

261,885 

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

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

If you disagree with the decision of the Board of Review regarding tentative taxable value, further appeal may be made to the Michigan Tax 

Tribunal, by submitting a petition (available on their website at http://www.mi.gov/taxtrib) by May 31 for Commercial Real, Industrial Real, 

Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property by July 31 for Agricultural Real, Residential 

Real, Timber - Cut Over Real, and Agricultural Personal Property. 

Property Classification appeals ONLY may be appealed to the State Tax Commission by submitting a petition by June 30th and visiting their 

webiste at http://www.mi.gov/statetaxcommission

Page 2

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cATo 

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wa be free +hi 

has beer justo 15S Commun, carson 

and Confusion. 

The 

assessment states SHe propery was sold 

and 

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A coNTACT NIrTE CHIE 

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and Bro LLC 

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i< 

oi 

Code rme les 

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S ASSESH ENT 1S CAP SHOULD Leripirs (OI) 

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js She NAHE [VHT CH- 

IT cHonvee) vv 

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BY =a ony,

Page 3

c= THIT (OAS SENT To 77E ASSESS/nE 

 DEFBRT ENT OF Oscena 

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Sst 

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. 

a am pwiitineg Teday, yp £p neg Yeie 

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’ 

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Page 4

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whih 

was 

tom prised of 

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i 2 

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Page 5

To: The Oscoda Charter Township Board of Review (March 2026) 

This letter is being sent to you in support and verification as to the consistent and continuous 

ownership of Catherine L. (Jaje) Klein regarding the property at 7010 Colbath Road, Oscoda, 

Michigan. 

My name is Patricia A. (Jaje) Luebbert and 

| am the older sister of Catherine L. (Jaje) Klein. We 

inherited this property upon the death of our beloved parents, Adolph and Frances Jaje along 

with two other siblings. They made it possible for us to spend many enjoyable years in wonder 

ful Oscoda since the 1960s. 

Then there were “four” of us: Patricia Luebbert, Teresa Stewart, Catherine Klein, and Stephen 

M. Jaje. We equally owned the sited property for many years. 

By 2022 due to medical and financial hardships, three of us found it too difficult to maintain 

physically and monetarily the responsibilities of the Up North property. At that time Catherine 

was the last of us to take on full responsibility and full independent ownership. 

Initially when the “four” of us owned the property, we formed an LLC for the purposes of shared 

liability and renamed ourselves “Three Sisters and Bro, LLC. 

We were titled as such on our tax 

assessment mailings and the correspondence came to me, Patricia Luebbert, as the member 

holding the position of President. 

| site this brief history just in case the renaming of the shared property may have caused some 

confusion during this last legal transition. However 

| am confident that a review of the historical 

documents will substantiate the direct

Page 6

Michigan

Page 7

"

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Page 1

1 of 1

Docket #: 26-000936

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Catherine

M.I.

E

Last Name

Klein

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

1371 Fieldview Trail

City or Town

Howell

State

Florida

ZIP Code

48843

Telephone Number

8106327387

E-mail Address

mklein843@comcast.net

Subject Property Information:

How many parcels are you appealing?

1

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

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

N/A 

Property Address (No., Street)

7010 Colbath Rd

City or Town

Oscoda

County

Iosco

State

Michigan

ZIP Code

48750

Taxing Authority (City or Township)

Township Of Oscoda (IOSCO)

Check which of the following you are appealing: (check all that apply)

Uncapping of Taxable Value

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

I am appealing due to uncapping of property in 2024. The uncapping caused an enormous increase in the taxable and assessed value, sending the property tax 

skyrocketing! Township states there was a transfer of ownership/sale of property. The only change that occurred was a name change. My parents have owned the 

property since the 1960's. My siblings and I inherited the property when they passed. With advice of an attorney, we renamed ourselves. Then my siblings decided 

they no longer could continue to own the property do to aging and health issues, which resulted in another name change and myself as sole remaining original 

owner. If the problem occurred because of name change, i can easily change the name to my personal legal name. All of this is reflected on deeds and legal 

documents of name changes with the state of Michigan.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? Yes

If Yes, check which Board of Review you attended: March

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

Year(s) Under Appeal:

2025 and 2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

064-H30-000-008-50

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

269700

Current Taxable Value as established by the Board of Review:

261885

What do you believe is the fair market value?

350000

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.

175000

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

202000

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

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

Petitioner’s Signature: 

/s/ Catherine Klein

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel 

with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each 

additional parcel being appealed.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

No

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