Knust Family Revocable Trust, Petitioner V Township Of Porter, Respondent

Page 1

MICHIGAN TAX TRIBUNAL 

| SMALL CLAIMS DIVISION 

MTT Docket No. 25-003145 

RECEIVED 

Petitioner Valuation Disclosure and 

0 

CT 07 2006 

Documentary Evidence 

65368 Eby Road, Cassopolis, Michigan 49031 

| Tax years 2025 and 2026 

MICHIGAN Tax TRIBUNAL 

fecppndent 

PouKat 

and 

( 

October 21, 2026 

23:003145 

| 

9:45 a.m. Eastern 

Knust Family Revocable Trust 

Township of Porter 

Requested determination 

Parcel 

Township 2025 

Petitioner 

Requested 

TCV 

| 

TCV 

AV and SEV 

| 

14-120-055-086-01 

| | 

| 

Home parcel 

$647,200 

$550,000 

$275,000 

14-120-055-088-19 

Back-lot parcel 

$69,200 

$45,000 

$22,500 

Combined 

$716,400 

$595,000 

$297,500 

For 2025, Petitioner requests combined true cash value of $595,000, allocated $550,000 to the home 

parcel and $45,000 to the back-lot parcel. Because the 2024 transfer uncapped taxable value for 2025, 

Petitioner requests assessed value, state equalized value, and taxable value consistent with one-half of 

the determined true cash value, subject to the Tribunal's statutory calculation. 

For automatically added tax year 2026, Petitioner contends that the same true cash values remain 

appropriate because there was no known material physical change to the property. Taxable value for 

2026 should be calculated from the Tribunal-determined 2025 taxable value under the applicable 

statutory limitation. 

If the Tribunal concludes the present evidence is insufficient for 2026, Petitioner 

requests that the added year be severed rather than the 2025 claim delayed. 

Summary of position 

The $865,000 transaction was not a sale of taxable real estate alone. The executed agreement covered 

two parcels and expressly included all interior furnishings then present in the home (excluding clothing, 

personal pictures, books, and games), a 2012 Landau pontoon and trailer, a golf cart, lawn equipment, a 

floating raft, pier sections, a boat lift, 

a gazebo, outdoor furniture, a garage refrigerator, and 

miscellaneous tools. The separately executed boat bill of sale documents $10,000 for the boat, motor, 

and trailer. No contemporaneous allocation was made for the remaining personal property. 

Petitioner does not contend that the entire $270,000 difference between the all-in consideration and the

Page 2

MICHIGAN TAX TRIBUNAL 

| SMALL CLAIMS DIVISION 

MTT Docket No. 25-003145 

Basis of value conclusion 

Petitioner considered the executed transaction documents, the Township assessments and property 

record cards, physical attributes of the subject, and owner-compiled sales of competing lake properties 

near the relevant December 31, 2024 valuation date. The eight dated comparable sales range from 

$345,000 to $699,000, with a median of $487,000. The subject is larger and newer than most of the 

sales, while the transactions differ materially in lake, frontage, site utility, condition, and the amount of 

personal property conveyed. 

The sales are therefore used as qualitative market brackets rather than as mechanically interchangeable 

price-per-square-foot indicators. After considering those differences, Petitioner concludes $550,000 for 

the improved lakefront parcel and $45,000 for the secondary back-lot parcel, or $595,000 combined. 

Transaction facts 

SEE 

TRL 

EE 

TREE 

| 

$865,000 for both parcels and all included property under the executed Buy and Sell 

One negotiated consideration 

Agreement. 

Parcel Nos. 14-120-055-086-01 and 14-120-055-088-19 are identified in the 

[Rbjreatestate nace 

ls 

agreement and Addendum 1. 

Addendum 1 expressly includes all interior furnishings then present in the home, 

| 

Substantial included personal 

excluding clothing, personal pictures, books, and games. 

It also includes the pontoon 

property 

and trailer, golf cart, lawn equipment, floating raft, outdoor furniture, refrigerator, 

tools, and other items. 

Boat package documentation 

Signed July 24, 2024 bill of sale: $7,000 boat, $2,000 motor, and $1,000 trailer. 

The parties did not allocate the balance of the $865,000 among the home parcel, 

No full allocation 

back lot, furnishings, and other included items. 

Treatment of the $865,000 transaction 

The transaction remains relevant market evidence, but it requires adjustment because the purchase 

agreement proves that the consideration purchased more than the taxable real estate. The $10,000 

boat-package allocation is directly documented. The balance of the non-realty is not assigned a 

retrospective item-by-item value in this disclosure. Instead, Petitioner relies on the comparable-sales 

evidence to conclude the value of the real estate itself. 

The payment of real-estate transfer tax on the gross consideration does not create an appraisal 

allocation among the assets conveyed. Petitioner did not use a closing allocation to reduce transfer tax. 

2026 added tax year 

The Tribunal automatically added 2026 because the hearing was scheduled after April 1, 2026. The 

subject has not undergone a known material physical change supporting a higher true cash value.

Page 3

MICHIGAN TAX TRIBUNAL 

| SMALL CLAIMS DIVISION 

MTT Docket No. 25-003145 

Colin Knust, Trustee 

Date

Page 4

MICHIGAN TAX TRIBUNAL 

| SMALL CLAIMS DIVISION 

MTT Docket No. 25-003145 

Exhibit index 

| exit 

| 

Document 

Purpose 

| 

A 

2025 Notices of Assessment - both parcels 

[ 

Establishes the challenged 2025 values. 

B 

March 2025 Board of Review materials 

Establishes protest and the values requested. 

[ 

[ 

— 

c 

Executed Buy and Sell Agreement 

|

Page 5

2

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 

OCT 05 2076 

MICHIGAN TAX TRIBUNAL 

Porter Township Administration 

Offices 

Porter Township 

POBOX517 

UNION, MI. 49130-0817 

(269) 641-2375 

FAX # (269) 641-2571 

DATE: 

Wednesday, September 30, 2026 

FROM: 

Kevin Harris, Assessor - Respondent 

REGARDING: 

Evidence Packet for MTT Docket #: 25-003145 

PETITIONERS: 

Knust Family Revocable Trust 

PARCEL NUMBER(S): 

14-120-055-086-01 & 14-120-055-088-19 

HEARING DATE/TIME: 

October 21, 2026 

To whom it concerns, 

Enclosed is the evidence to be submitted for the referenced hearing. The evidence packet includes the 

following: 

¢ 

A per dollar square foot analysis of Shavehead Lake frontage home sales indicating a range of 

between $270 to $320 per square foot. (EXHIBIT A) 

* 

A per front foot analysis of backlot sales adjacent to Shavehead Lake indicating a range of $950 

to $1200 per front foot. (EXHIBIT B) 

e 

The property transfer affidavit (PTA) that was filed with the Assessor’s office indicating a sales 

price of $865,000 on July 24™ 2024 for both parcels under appeal. (EXHIBIT C) 

e 

The deed that was filed with the Cass County Register of Deeds corroborating the sales price 

listed on the PTA. (EXHIBIT D) 

Using the home sales on Shavehead Lake indicates a range of value between $675,000 to $800,000 for 

the improved lot (14-120-055-086-01) and the value range for the backlot (14-120-055-088-19) would be 

between $71,000 to $90,000. Collectively this would indicate a value range of $746,000 to $890,000 for 

both parcels. 

In my opinion, considering the purchase price of $865,000 and this analysis, the derived 2025 value of 

$716,400 for both parcel is a reasonable estimate of the true cash value. 

Kevin Harris

Page 2

EXHIBIT A 

Parcel Number: 

Street Address 

Sale Date: 

Sale Price. 

Instr. 

Termsof Sale 

Adj.Sale$ 

Land+Yard 

Bldg Residual 

= Floor Area 

$/Sq.Ft. 

14-120-095-007-00 

66223 DOLANS AVE 

05/14/24 

$465,000 

WD 

 03-ARM'S LENGTH 

$465,000 

$172,866 

$292,134 

660 

$442.63 

14-120-095-008-00 

66090 DOLANS AVE 

05/14/24 

$600,000 

WD 

 03-ARM'S LENGTH 

$600,000 

$208,647 

$391,353 

896 

$436.78 

14-120-030-037-01 

66057 SOUTH 

04/22/25 

$675,000 WD 

 03-ARM'S LENGTH 

$675,000 

$277,464 

$397,536 

1,344 

$295.79 

14-120-095-002-00 

66054 DOLANS 

05/12/25 

$1,264,000 WD 

 03-ARM'S LENGTH 

$1,264,000 

$234,772 

$1,029,228 

4,761 

$216.18 

14-120-030-015-00 

66100 DOLANS AVE 

08/19/25 

$658,000 

WD 

 03-ARM'S LENGTH 

$658,000 

$312,000 

$346,000 

1,412 

$245.04 

14-120-110-003-00 

65784 LAKESHORE DR 

08/21/25 

$695,000 

WD 

 03-ARM'S LENGTH 

$695,000 

$231,660 

$463,340 

1,635 

$283.39 

$2,919,591 

10,708 

$319.97 

Totals 

Average 

Average=> 

$320 

Weighted Average=> 

$273

Page 3

parcel Number 

14-120-030-003-01 

14-120-055-090-29 

14-120-055-094-01 

14-120-110-010-20 

14-120-130-053-00 

Street Address 

JOSEPH ST 

65274 E PENINSULA 

E PENINSULA 

65852 GLENDON RD 

JOSEPH ST 

Sale Date 

05/03/24 

08/14/25 

08/14/25 

01/27/25 

05/03/24 

EXHIBIT B 

Sale Price 

“Instr. 

"Terms of Salé 

$95,000 WD 

32-SPLIT VACANT 

$80,000 WD 

32-SPLIT VACANT 

$70,000 

WD 

32-SPLIT VACANT 

$40,000 

WD 

 32-SPLIT VACANT 

$130,000 WD 32-SPLIT VACANT 

Average=> 

Weighted Average=> 

Adj:Sale$ 

‘Land Residual 

$95,000 

$80,000 

$70,000 

$40,000 

$130,000 

$1,209 

$981 

Effec. Front 

Dollars/FF. 

$95,000 

127.1 

$747 

$80,000 

50.7 

$1,577 

$70,000 

51.5 

$1,359 

$40,000 

130.4 

$307 

$130,000 

63.2 

$2,055 

$415,000 

423 

$1209.03 

Totals 

Average 

Land Table 

SHAVEHEAD LAKE 

SHAVEHEAD LAKE 

SHAVEHEAD LAKE 

SHAVEHEAD LAKE 

SHAVEHEAD LAKE 

BACK LOT:

Page 4

ren 

hornet of Treasury 

po 

EXHIBIT C 

L-4260 

Property Transfer Affidavit 

wob 

/ w====Thig form is issued under authority of P.A, 415 of 1994, Filing is mandatory 

This form must be filed whenever teal estate or some types of personal property are transferred (even 

if you are not recording a deed), The Affidavit 

must be filed by the new owner with the assessor for the city or township where the property Is located within 45 days of the transfer. The 

information on this form is NOT CONFIDENTIAL 

1. Street Address of Property 

2. County 

3. Date of Tramsler {or land contract was signed) 

65368 Eby Road 

Cass 

July 24, 2024 

4. Location of Real Estate (Check appropriate field and enter name in the space below.) 

5. Purchase Price of Real Estate 

Township of 

$865,000.00 

Porter 

8, Seller's (Transferor) Name 

- 

Matthew J. Carmody and Joanne B, Carmody 

7 Property Identification Number (PIN). If you don't have a PIN, attach legal description. 

8. Buyer's (Transferee} Name and Mailing Address 

Tax Parcel No.: 14-120-055-086.01 

4° jg 

20- OSS TRY 9 

Colin Michael Knust dnd Gabrielle Kathleen Knust 

1103 N Winchester Ave 

BIN. This number ranges from 10 to 25 digits. 

It usually includes hyphens and sometimes 

Chicago, it. 50622 

Includes letters. it is on the property tax bill and on the assessment notice. 

9. Buyer's (Transferee) Telephone Number 

BAS 270 - Bagg 

‘tems 10: 

18 are optional. However, by completing ther 

you may avoid further corresponderice, 

Sy 

10. Type of Transfer. Transforg include deeds, land contracts, transfers involving frusts or wills, certain long-term leases and interest in a business, See page 2 for list, 

OO Land Contract 

- 

[| Lease 

pecs 

I] Other (specify) 

11, Was property purchased from a financial institution? 

12. fs the transfer between related persons? 

13. Amount of Down Payment 

[ves 

Me 

[ves 

Me 

s 

14. If you financed the purchase,

Page 5

EXH

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

Knust Family Revocable Trust,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-003145

Township Of Porter, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

October 21, 2026 

HEARING TIME:

9:45 AM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

857254294 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 25-003145

Page 2 of 4

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged as indicated above.

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are automatically included 

in valuation appeals once the assessment has been established for that tax year. For purposes of 

administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit 

documentation and be prepared to discuss subsequent tax year assessments at hearings to be conducted on 

or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year, 

taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at 

the March Board of Review for that year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. 

The following motions and requests may be filed by either party regarding the scheduled hearing. Motions and 

requests may be submitted to the Tribunal by mail or through the Tribunal’s e-filing system. Motions and 

requests may be sent to the opposing party by mail or by e-mail, if the parties agree to submission by e-mail. If 

sent by mail, motions and requests must be sent to the opposing party or their authorized

Page 3

MTT

Page 4

MTT

Page 5

STAT

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

Knust Family Revocable Trust, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003145

Township Of Porter,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on October 6, 2025, 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_________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 7, 2025

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

Knust Family Revocable Trust, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003145

Township Of Porter,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on October 6, 2025, 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_________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 7, 2025

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 

OCT 17 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Knust Family Revocable Trust, 

* 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

. 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 25-003145 

Township Of Porter, 

Respondent. 

ORDER OF DEFAULT 

' 

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

Petitioner did not pay the required fee for the filing of the petition. See TTR 269. 

Because of this, the appeal is not properly pending. 

Petitioner must pay the required 

fee for the filing of the petition within 14 days of.the entry of this order. 

A filing fee 

calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the 

payment may not be made via e-filing. 

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.! 

: 

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). 

) 

a 

By:_Wallieas 7 

MAL 

Entered: October 6, 2025 

Patricia L. Halm, Tribunal Chair 

PROOF OF SERVICE 

| 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. 

.

Page 2

Babut Law Offices, PLLC General Account 

I 

State of Michigan - MTT 

10/2/2025 

. 

General Account 

Coley Knust 

200.00

Page 3

wary 

SAETROPLEX MJ 480 

’ 

os 

[7] 

~ 

fle 

IMI 

Baburlawl 

11 OCT 2025FM[& 

: a 

Fiiasibesie 

700 Towner Street 

Q 

i 

H ge 

—— 

Ypsilanti, MI 48198 

5 

: 

(734) 485.7000 

E 

e 

Zrasioe 

 § 000.740 

+1 

0006147835 

OCT 

10 2025 

Zi 

3) 7 

AT 

I FE 

TU A LET 

ER FL BR REY

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

Page 1

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

EIVED 

SEP 1 8 2025 

MICHIGAN TAX TRIBUNAL 

MARLON 

|. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION/ EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25-003145 

Section 1: Respondent's Contact Information 

First Name 

MIL 

Last Name 

KEVIN 

S 

HARRIS 

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

67482 COYOTE TRAIL 

City or Town 

EDWARDSBURG 

State 

ZIP Code 

MI 

49112 

Telephone “269-66 3-3057 

kevinh9115@gmail.com 

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

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

First Name 

KEVIN 

MI 

Last Name 

S 

HARRIS 

Firm Name (if any) 

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

67482 COYOTE TRAIL 

City or Town 

EDWARDSBURG 

State 

ZIP Code 

MI 

149112 

Telephone “269-663-3057 

kevinh9115@gmail.com 

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

Section 3: Subject Property Information 

Does the subject property have a Principal Residence Ex 

1 Yes 

No 

emption of 50% or more? 

Yes 

[J No 

[J NotApplicable 

Are the parcels listed by Petitioner contiguous or adjoining? 

Wf not, list which parcels adjoin one another.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

SEE ENCLOSED RECORD CARDS. 

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)? [¥ Yes 

[J No 

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

[] uly 

[} December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? 

Yes 

[| No 

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

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

[ml] No 

If yes, cite the Board's authority. 

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

No 

Ifyes, 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

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? [| Yes 

J No 

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

[| July 

[] December 

List the date the BOR denied Petitioner's Poverty Exemption: 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption 

ata BOR? [Wi] Yes 

[m] No 

If Yas, check which BOR Petitioner attended: [| March 

[J duly 

[J] December 

Tax Year(s) denied: 

List the date the exemption was denied: 

What statutory section did Petitioner request the subject property be exempt? 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

{check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 6: Valuation Information «usec tne multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

14-120-055-086-01 

Classification of Property: 

Real 

Personal 

(check one} 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

$323,600 

Current Taxable Value as established by the BOR: 

$326,600 

What do you belleve is the fair market value (also known as True Cash Value)? 

$647,200 

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

$326,600 

Ifyou believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value,

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MULTIPLE PARCEL ATTACHMENT TO ANSWER FORM 

VALUATION APPEAL 

MTT DOCKET NO. 25-003145 

Respondent's Contact Information: 

Local Unit of Government/First Name: 

[CER 

Last Name: 

PORTER/KEVIN 

S 

HARRIS 

Valuation information: 

Parcel Number: 1 4-1 20-055-088-1 9 

Classification of Property: 

Real 

Personal 

(check one} 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 

$34,600 

Current Taxable Value as established by the Board of Review: 

$34,600 

What do you believe is the fair market value {also known as True Cash Value)? 

$69,200 

Divide the fair market value by 2 and enter here, This is your contention of Assessed Value (also known as State Equalized Value). 

$34,600 

If your contention of Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value here. 

Valuation Information: 

Parcel Number: 

Classification of Property: 

Real 

Personal 

{check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential

Page 5

Printed on

Page 6

Resi

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

Knust Family Revocable Trust,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003145

Township Of Porter,

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. 25-003145

Page 2 of 6

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: October 10, 2025

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

Knust Family Revocable Trust,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003145

Township Of Porter,

Respondent.

NOTICE

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

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

Knust Family Revocable Trust,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003145

Township Of Porter,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not pay the required fee for the filing of the petition. See TTR 269. 

Because of this, the appeal is not properly pending. Petitioner must pay the required 

fee for the filing of the petition within 14 days of the entry of this order. A filing fee 

calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the 

payment may not be made via e-filing.

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: October 6, 2025

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

Page 2

MTT Docket No. 25-003145

Page 2 of 4

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 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

Knust Family Revocable Trust,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003145

Township Of Porter,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not pay the required fee for the filing of the petition. See TTR 269. 

Because of this, the appeal is not properly pending. Petitioner must pay the required 

fee for the filing of the petition within 14 days of the entry of this order. A filing fee 

calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the 

payment may not be made via e-filing.

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: October 6, 2025

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

Page 4

MTT Docket No. 25-003145

Page 4 of 4

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

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 

JUN 1.72025 

MICHIGAN TAX TRIBUNAL. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeat Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

{e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. if you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

Mi. 

Last Name/Company Name 

Coley 

Knust a/k/a Knust Family Revocable Trust 

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

1103 N. Winchester Ave., Unit A 

City or Town 

State 

ZIP Code 

Chicago 

iL 

60622-3746 

Telephone Number 

Fax Number 

(815)370-3869 

(734) 485-6251 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

cknust@hl.com 

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

First Name 

ma. 

Last Name 

WILLIAM 

Cc 

 |BABUT 

mrt Babut Law Offices, PLLC 

Address {No., Street, P.O. Box or Rurat Route) 

700 TOWNER STREET 

City or Town 

State 

ZIP Code 

YPSILANTI 

MI 

48198 

Telephone Number 

Fax Number 

734.485.7000 

734.485.6251 

E-mail Address {do not enter unless you want MTT to send all correspondence via e-mail) 

whabut@babutlaw.com 

Section 3: Subject Property information 

How many 

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

parcels areyou 

| [A ves* 

[] no 

appealing? 

*if yes, use a multiple parcel form for information regarding any contiguous parcels.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check al that apply) 

{Jd True Cash and Taxable Value 

[J Poverty Exemption 

[@ Taxable Value Only (calculation) 

{J Disabled Veterans Exemption 

[J uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

[1 Exemption from Taxation (other than the denial ofa 

O Classification 

Principal Residence or Qualified Agricuitural Exemption) 

Section 5: Explain the Reason for this Appeal 

The subject properties are over assessed by Porter Township. The 2025 Taxable Value 

(TV) is $323,600.00 and the assessed value (SEV) is $323,600.00 for a True Cash 

Value (TCV) of $647,200.00. 

A contiguous unimproved parcel has a Taxable Value 

(TV) is $34,600.00 and the assessed value (SEV) is $34,600.00 for a True Cash Value 

(TCV) of $69,200.00. Attached is comparable data that supports the appeal. We will 

submit additional evidence of comparable properties adjusted to support our petition and 

prove the properties are over assessed. 

Petitioner contends that several items of personal property that were a component of the 

sales price has negatively affected the TV and the SEV for these properties. Some of 

those items of personal property purchased were: 1. pontoon boat; 2. pier; 3. boat lift; 4 

golf cart; 5. all home furnishings; 6. all garage contents and tools. 

Section 6. Jurisdictional Issues 

Year(s) you are appealing: 

2025 

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

J No 

If Yes, check which BOR you attended AND attach the BOR decision: [#] March 

[] duly 

[[] December 

If No, check the applicable reason(s): 

0 Not required to attend 

J Assessment Change Notice was not recelved by Petitioner

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

Classification of Property; 

Real 

Personal 

(check one) 

] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

Current Taxable Value as established by the BOR: 

What do you believe is the fair market value (also known as True Cash Value)? 

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

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

Section 8: Classification Information *Only the Mi Dep’t of Treasury may appeal this issue to the Tribunal* 

Parcel identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

=! 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one} 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(checkone) 

If improved property, how is the property currently being used? 

If improved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MULTIPLE PARCEL ATTACHMENT TO PETITION FORM 

VALUATION APPEAL 

Petitioner's Contact Information: 

First Name/Company Name 

M.I.

Page 5

STATE

Page 6

F

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

Knust Family Revocable Trust,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003145

Township Of Porter,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: August 12, 2025

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

Knust Family Revocable Trust,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003145

Township Of Porter,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: August 12, 2025

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 

JUN 1.72025 

MICHIGAN TAX TRIBUNAL. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeat Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

{e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. if you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

Mi. 

Last Name/Company Name 

Coley 

Knust a/k/a Knust Family Revocable Trust 

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

1103 N. Winchester Ave., Unit A 

City or Town 

State 

ZIP Code 

Chicago 

iL 

60622-3746 

Telephone Number 

Fax Number 

(815)370-3869 

(734) 485-6251 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

cknust@hl.com 

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

First Name 

ma. 

Last Name 

WILLIAM 

Cc 

 |BABUT 

mrt Babut Law Offices, PLLC 

Address {No., Street, P.O. Box or Rurat Route) 

700 TOWNER STREET 

City or Town 

State 

ZIP Code 

YPSILANTI 

MI 

48198 

Telephone Number 

Fax Number 

734.485.7000 

734.485.6251 

E-mail Address {do not enter unless you want MTT to send all correspondence via e-mail) 

whabut@babutlaw.com 

Section 3: Subject Property information 

How many 

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

parcels areyou 

| [A ves* 

[] no 

appealing? 

*if yes, use a multiple parcel form for information regarding any contiguous parcels.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check al that apply) 

{Jd True Cash and Taxable Value 

[J Poverty Exemption 

[@ Taxable Value Only (calculation) 

{J Disabled Veterans Exemption 

[J uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

[1 Exemption from Taxation (other than the denial ofa 

O Classification 

Principal Residence or Qualified Agricuitural Exemption) 

Section 5: Explain the Reason for this Appeal 

The subject properties are over assessed by Porter Township. The 2025 Taxable Value 

(TV) is $323,600.00 and the assessed value (SEV) is $323,600.00 for a True Cash 

Value (TCV) of $647,200.00. 

A contiguous unimproved parcel has a Taxable Value 

(TV) is $34,600.00 and the assessed value (SEV) is $34,600.00 for a True Cash Value 

(TCV) of $69,200.00. Attached is comparable data that supports the appeal. We will 

submit additional evidence of comparable properties adjusted to support our petition and 

prove the properties are over assessed. 

Petitioner contends that several items of personal property that were a component of the 

sales price has negatively affected the TV and the SEV for these properties. Some of 

those items of personal property purchased were: 1. pontoon boat; 2. pier; 3. boat lift; 4 

golf cart; 5. all home furnishings; 6. all garage contents and tools. 

Section 6. Jurisdictional Issues 

Year(s) you are appealing: 

2025 

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

J No 

If Yes, check which BOR you attended AND attach the BOR decision: [#] March 

[] duly 

[[] December 

If No, check the applicable reason(s): 

0 Not required to attend 

J Assessment Change Notice was not recelved by Petitioner

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

Classification of Property; 

Real 

Personal 

(check one) 

] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

Current Taxable Value as established by the BOR: 

What do you believe is the fair market value (also known as True Cash Value)? 

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

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

Section 8: Classification Information *Only the Mi Dep’t of Treasury may appeal this issue to the Tribunal* 

Parcel identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

=! 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one} 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(checkone) 

If improved property, how is the property currently being used? 

If improved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MULTIPLE PARCEL ATTACHMENT TO PETITION FORM 

VALUATION APPEAL 

Petitioner's Contact Information: 

First Name/Company Name 

M.I.

Page 5

STATE

Page 6

F

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.