Kristi Krey Revocable Trust And Mary Ann Van Lokeren, Trustee, Petitioner Vs. City Of Harbor Springs, 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 

MICHIGAN TAX TRIBUNAL REFUND REQUEST 

 

Payee Name: ______________________________________________________________ 

Payee Address: ____________________________________________________________ 

MTT Docket No:_________ Amount of Refund Requested:$_________________________ 

Reason for Refund: 

☐Filing/Motion Fee Overpaid 

☐Duplicate Docket 

☐Other _____________________________________________________________ 

 __________________________________________________________________ 

Payment Information: 

Docket Lookup Line # of Payment: ______________________________________________ 

Date of Payment:____________________________________________________________ 

Check #:___________________________________________________________________ 

Validation/Confirmation #:_____________________________________________________ 

Requestor’s Signature:_______________________________________________________ 

__________________________________________________________________________ 

For Tribunal Use Only: 

Computation of Refund Amount: 

 

Amount paid: 

$ 

____________ 

 

Granted: ☐ 

 

 

Amount Due: 

 

$ 

Denied: ☐ 

Amount Refunded: $ 

 

Prepared by: 

_____ 

Date: 

________________ 

Authorized by: 

_____ 

Date: 

________________ 

Audited/Entered by: _____ 

Date: 

________________ 

Refund Denied by: ______________________ 

Date: 

________________ 

Honigman LLP

2290 First National Building, 660 Woodward Avenue, Detroit, MI 48226

25-003205

600



1

8/21/2025

25082139681278

/s/ Jackie J. Cook

600

__0_______ 

 __

_600_________ 

 

JMB

08/29/2025

X

September 2, 2025

September 3, 2025

Page 2

Idle Timeout: 14 

Refund Results 

Print 

Payment Information 

Application: 

Michigan Tax Tribunal - 8023112272 

Confirmation Number: 

25082139681278 

Original Payment Amount: 

600.00 USD 

Refund Information 

Refund Status: 

Payment was cancelled successfully. 

Result Message: 

Refund Confirmation Number: 

25090341871396 

Refund Date: 

09/03/2025 

Refund Amount: 

600.00 USD 

Note:

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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

Kristi Krey Revocable Trust and Mary Ann Van Lokeren, Trustee, 

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-003205

City Of Harbor Springs,

Respondent.

ORDER OF DISMISSAL

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

The issue in this case is already pending in another case and, as such, this appeal is 

duplicative and shall be dismissed. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal.

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

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

Page 2

MTT Docket No. 25-003205

Page 2 of 6

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

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

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: August 29, 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

Kristi Krey Revocable Trust and Mary Ann Van Lokeren, Trustee, 

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-003205

City Of Harbor Springs,

Respondent.

ORDER OF DISMISSAL

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

The issue in this case is already pending in another case and, as such, this appeal is 

duplicative and shall be dismissed. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal.

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

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

Page 4

MTT Docket No. 25-003205

Page 4 of 6

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

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

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: August 29, 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 5

STATE OF MICHIGAN

GRETCHEN

Page 6

MTT

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

25-0050 

 STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Kristi Krey Revocable Trust and 

Mary Ann Van Lokeren, Trustee, 

Petitioners, 

v. 

City of Harbor Springs. 

Respondent. 

MTT Docket No. 25-001515 

Parcel No. 24-51-15-13-203-173 

Hugh A. Eastwood (P86603) 

Attorney for Petitioners 

P.O. Box 1692 

Caseville, MI 48725 

(314) 809-2343 

hugh@eastwoodlawstl.com

Stewart L. Mandell (P33781) 

Jackie J. Cook (P68781) 

Honigman LLP 

Attorneys for Petitioners 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(313) 465-7420 

(248) 566-8474 

slmandell@honigman.com

jcook@honigman.com

Erica J. Sarver (P80106) 

Bodman PLC 

Attorneys for Respondent 

6th Floor at Ford Field 

1901 St. Antoine Street 

Detroit, MI 48226 

(313) 259-7777 

esarver@bodmanlaw.com

Charles J. Grimm 

City Assessor 

Representative for Respondent 

P.O. Box 678 

Harbor Springs, MI 49770 

(231) 526-2104 

assessor@cityofharborsprings.com

August 2025 Entire Tax Tribunal Petition 

Petitioners Kristi Krey Revocable Trust and Mary Ann Van Lokeren, Trustee (collectively 

“Petitioner”), through their attorneys, Hugh Eastwood and Honigman LLP, state: 

1.

Petitioner’s principal office address is P.O. Box 2027, Boca Grande, FL 33921.

Page 2

2 

61749657.7 

2.

Each Petitioner is a party in interest with respect to property taxes on tax parcel 

number 51-15-13-203-173 ("Petitioner's Property"). 

3.

Petitioner’s Property has an address of 683 E. Bluff Dr., Harbor Springs, located in 

Emmet County, Michigan. 

4.

Respondent, City of Harbor Springs, assesses and collects property taxes on 

Petitioner's Property. 

5.

Respondent’s Board of Review set the 2025 taxable value of Petitioner's Property 

at $2,444,800 and set the 2025 assessed value of Petitioner's Property at $2,444,800, which has 

resulted in a state equalized value in the same amount based upon the tentative equalization factor. 

6.

Petitioner's Property is classified as residential real property. Petitioner's Property 

is presently used or available for use for residential purposes. 

7.

Petitioner believes that Petitioner's Property was originally designed to be used for 

a variety of possible purposes. 

8.

This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable 

value, including and not limited to the “uncapping” of the taxable value, (d) due process under the 

Michigan and United States Constitutions, (e) equal protection under the Michigan and United 

States Constitutions and (f) uniformity. 

9.

March 10, 2025 was the last day for a letter protest to be filed with the Respondent’s 

March Board of Review and March 11, 2025 was the last day to appear before the March Board. 

Only after March 11, 2025 did Petitioner receive the subject assessment notice in Florida. 

Attached as Exhibit 1 is a copy of the envelope that Petitioner received in Florida with the subject 

assessment notice. Exhibit 1 confirms that that on March 10, 2025 the subject assessment notice 

was in Grand Rapids Michigan, which explains why Petitioner did not receive the subject

Page 3

3 

61749657.7 

assessment notice until it was too late for Petitioner to protest to Respondent’s March Board of 

review. 

10.

The original Petition filed in this case was timely filed within 35 days of Petitioner 

receiving notice of the subject assessment increase. 

11.

The Tribunal has jurisdiction over this case in accordance with the due process and 

equal protection guarantees of the Constitution of the United States and the Michigan Constitution. 

12.

The United States and Michigan Constitutions guarantee that no person shall be 

deprived “of life, liberty, or property, without due process of law.” US Const, Am XIV, § 1; Const 

1963, art 1, § 17. “The owner of real property is entitled to the protection of constitutional due 

process with respect to the assessment and collection of property taxes.” Spranger v City of 

Warren, 308 Mich App 477, 482-83; 865 NW2d 52 (2014). “An elementary and fundamental 

requirement of due process in any proceeding which is to be accorded finality is notice reasonably 

calculated, under all the circumstances, to apprise interested parties of the pendency of the action 

and afford them an opportunity to present their objections.” Mullane v Central Hanover Bank & 

Trust Co, 339 US 306, 314; 70 S Ct 652; 94 L Ed 865 (1950). Indeed, “[t]he 'opportunity to be 

heard' includes the right to notice of that opportunity.” Dow v State, 396 Mich 192, 205; 240 

NW2d 450 (1976). “The notice must be of such nature as reasonably to convey the required 

information, and it must afford a reasonable time for those interested to make their 

appearance.” Mullane, 339 US at 314. See, for example, Kemennu v Treasury, unpublished 

opinion per curiam of the Court of Appeals, issued June 15, 2023 (Docket No. 362037), and 

Geldhof Enterprises, Inc v Dep’t of Treasury, unpublished opinion per curiam of the Court of 

Appeals, issued December 10, 2013 (Docket No. 313142).

Page 4

4 

61749657.7 

13.

The 2025 assessment, including state equalized value and taxable value, imposed 

on Petitioner's Property, and the taxes to be levied and collected thereon, are invalid and unlawful 

for the reasons that: 

(a) 

The 2025 assessment, including state equalized value and/or taxable value, 

exceeds the amount permitted by the Michigan Constitution and applicable statutes; 

(b) 

The 2025 assessment, including state equalized value and/or taxable value, 

is at a higher percentage of true cash value than permissible under the Michigan Constitution and 

applicable statutes; 

(c) 

The 2025 assessment, including taxable value and/or state equalized value, 

is based upon an erroneous determination of the true cash value of that portion of Petitioner's 

Property that is taxable under Michigan law, and is based upon the application of wrong principles; 

and 

(d) 

The 2025 assessment, including state equalized value and/or taxable value, 

and the mode of assessment adopted by

Page 5

5

Page 6

25-0050

Page 7

/

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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

Kristi Krey Revocable Trust and Mary Ann Van Lokeren, Trustee, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-003205

City Of Harbor Springs, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: August 29, 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

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 

MICHIGAN TAX TRIBUNAL REFUND REQUEST 

 

Payee Name: ______________________________________________________________ 

Payee Address: ____________________________________________________________ 

MTT Docket No:_________ Amount of Refund Requested:$_________________________ 

Reason for Refund: 

☐Filing/Motion Fee Overpaid 

☐Duplicate Docket 

☐Other _____________________________________________________________ 

 __________________________________________________________________ 

Payment Information: 

Docket Lookup Line # of Payment: ______________________________________________ 

Date of Payment:____________________________________________________________ 

Check #:___________________________________________________________________ 

Validation/Confirmation #:_____________________________________________________ 

Requestor’s Signature:_______________________________________________________ 

__________________________________________________________________________ 

For Tribunal Use Only: 

Computation of Refund Amount: 

 

Amount paid: 

$ 

____________ 

 

Granted: ☐ 

 

 

Amount Due: 

 

$ 

____________ 

 

Denied: ☐ 

Amount Refunded: $ 

____________ 

 

 

Prepared by: 

_____ 

Date: 

________________ 

Authorized by: 

_____ 

Date: 

________________ 

Audited/Entered by: _____ 

Date: 

________________ 

Refund Denied by: ______________________ 

Date: 

________________ 

Honigman LLP

2290 First National Building, 660 Woodward Avenue, Detroit, MI 48226

25-003205

600



1

8/21/2025

25082139681278

/s/ Jackie J. Cook

600

600

600

JMB

08/29/2025

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

61826831.2 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Kristi Krey Revocable Trust and 

Mary Ann Van Lokeren, Trustee, 

Petitioners, 

v. 

City of Harbor Springs. 

Respondent. 

MTT Docket No. 25-003205 

Parcel No. 24-51-15-13-203-173 

Stewart L. Mandell (P33781) 

Jackie J. Cook (P68781) 

Honigman LLP 

Attorneys for Petitioners 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(313) 465-7420 

(248) 566-8474 

slmandell@honigman.com

jcook@honigman.com

Notice of Withdrawal of Petition 

Petitioners withdraw the Petition filed in this matter pursuant to Tax Tribunal Rule 237(4), 

R 792.1023(4), which states, “(4) A petition may be withdrawn upon a motion filed by the 

petitioner before the answer or first responsive motion has been filed with the tribunal.” The 

Petition was not filed in the existing docket number for this case and critically, no answer to the 

Petition has been filed. Accordingly, under Tribunal Rule 237(4), the Tribunal should accept the 

withdrawal of the Petition and close its file for this case, Docket Number 25-003205, which is 

duplicative to existing Docket Number 25-001515.

Page 2

2 

61826831.2 

If the Tribunal needs to take any action to effectuate the withdrawal of the Petition and this 

case, Petitioners respectfully ask that the Tribunal not impose any costs on any party and that the 

Tribunal not take any action that would prejudice any party. 

Respectfully submitted, 

HONIGMAN LLP, 

Attorneys for Petitioners 

By: 

Jackie J. Cook (P33781) 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(248) 566-8474 

jcook@honigman.com

Dated: August 22, 2025

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

25-0050 

 STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Kristi Krey Revocable Trust and 

Mary Ann Van Lokeren, Trustee, 

Petitioners, 

v. 

City of Harbor Springs. 

Respondent. 

MTT Docket No. 25-001515 

Parcel No. 24-51-15-13-203-173 

Hugh A. Eastwood (P86603) 

Attorney for Petitioners 

P.O. Box 1692 

Caseville, MI 48725 

(314) 809-2343 

hugh@eastwoodlawstl.com

Stewart L. Mandell (P33781) 

Jackie J. Cook (P68781) 

Honigman LLP 

Attorneys for Petitioners 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304-5151 

(313) 465-7420 

(248) 566-8474 

slmandell@honigman.com

jcook@honigman.com

Erica J. Sarver (P80106) 

Bodman PLC 

Attorneys for Respondent 

6th Floor at Ford Field 

1901 St. Antoine Street 

Detroit, MI 48226 

(313) 259-7777 

esarver@bodmanlaw.com

Charles J. Grimm 

City Assessor 

Representative for Respondent 

P.O. Box 678 

Harbor Springs, MI 49770 

(231) 526-2104 

assessor@cityofharborsprings.com

August 2025 Entire Tax Tribunal Petition 

Petitioners Kristi Krey Revocable Trust and Mary Ann Van Lokeren, Trustee (collectively 

“Petitioner”), through their attorneys, Hugh Eastwood and Honigman LLP, state: 

1.

Petitioner’s principal office address is P.O. Box 2027, Boca Grande, FL 33921.

Page 2

2 

61749657.7 

2.

Each Petitioner is a party in interest with respect to property taxes on tax parcel 

number 51-15-13-203-173 ("Petitioner's Property"). 

3.

Petitioner’s Property has an address of 683 E. Bluff Dr., Harbor Springs, located in 

Emmet County, Michigan. 

4.

Respondent, City of Harbor Springs, assesses and collects property taxes on 

Petitioner's Property. 

5.

Respondent’s Board of Review set the 2025 taxable value of Petitioner's Property 

at $2,444,800 and set the 2025 assessed value of Petitioner's Property at $2,444,800, which has 

resulted in a state equalized value in the same amount based upon the tentative equalization factor. 

6.

Petitioner's Property is classified as residential real property. Petitioner's Property 

is presently used or available for use for residential purposes. 

7.

Petitioner believes that Petitioner's Property was originally designed to be used for 

a variety of possible purposes. 

8.

This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable 

value, including and not limited to the “uncapping” of the taxable value, (d) due process under the 

Michigan and United States Constitutions, (e) equal protection under the Michigan and United 

States Constitutions and (f) uniformity. 

9.

March 10, 2025 was the last day for a letter protest to be filed with the Respondent’s 

March Board of Review and March 11, 2025 was the last day to appear before the March Board. 

Only after March 11, 2025 did Petitioner receive the subject assessment notice in Florida. 

Attached as Exhibit 1 is a copy of the envelope that Petitioner received in Florida with the subject 

assessment notice. Exhibit 1 confirms that that on March 10, 2025 the subject assessment notice 

was in Grand Rapids Michigan, which explains why Petitioner did not receive the subject

Page 3

3 

61749657.7 

assessment notice until it was too late for Petitioner to protest to Respondent’s March Board of 

review. 

10.

The original Petition filed in this case was timely filed within 35 days of Petitioner 

receiving notice of the subject assessment increase. 

11.

The Tribunal has jurisdiction over this case in accordance with the due process and 

equal protection guarantees of the Constitution of the United States and the Michigan Constitution. 

12.

The United States and Michigan Constitutions guarantee that no person shall be 

deprived “of life, liberty, or property, without due process of law.” US Const, Am XIV, § 1; Const 

1963, art 1, § 17. “The owner of real property is entitled to the protection of constitutional due 

process with respect to the assessment and collection of property taxes.” Spranger v City of 

Warren, 308 Mich App 477, 482-83; 865 NW2d 52 (2014). “An elementary and fundamental 

requirement of due process in any proceeding which is to be accorded finality is notice reasonably 

calculated, under all the circumstances, to apprise interested parties of the pendency of the action 

and afford them an opportunity to present their objections.” Mullane v Central Hanover Bank & 

Trust Co, 339 US 306, 314; 70 S Ct 652; 94 L Ed 865 (1950). Indeed, “[t]he 'opportunity to be 

heard' includes the right to notice of that opportunity.” Dow v State, 396 Mich 192, 205; 240 

NW2d 450 (1976). “The notice must be of such nature as reasonably to convey the required 

information, and it must afford a reasonable time for those interested to make their 

appearance.” Mullane, 339 US at 314. See, for example, Kemennu v Treasury, unpublished 

opinion per curiam of the Court of Appeals, issued June 15, 2023 (Docket No. 362037), and 

Geldhof Enterprises, Inc v Dep’t of Treasury, unpublished opinion per curiam of the Court of 

Appeals, issued December 10, 2013 (Docket No. 313142).

Page 4

4 

61749657.7 

13.

The 2025 assessment, including state equalized value and taxable value, imposed 

on Petitioner's Property, and the taxes to be levied and collected thereon, are invalid and unlawful 

for the reasons that: 

(a) 

The 2025 assessment, including state equalized value and/or taxable value, 

exceeds the amount permitted by the Michigan Constitution and applicable statutes; 

(b) 

The 2025 assessment, including state equalized value and/or taxable value, 

is at a higher percentage of true cash value than permissible under the Michigan Constitution and 

applicable statutes; 

(c) 

The 2025 assessment, including taxable value and/or state equalized value, 

is based upon an erroneous determination of the true cash value of that portion of Petitioner's 

Property that is taxable under Michigan law, and is based upon the application of wrong principles; 

and 

(d) 

The 2025 assessment, including state equalized value and/or taxable value, 

and the mode of assessment adopted by

Page 5

5

Page 6

25-0050

Page 7

/

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

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Organization

First Name/Company Name

M.I.

Last Name

Kristi Krey Revocable Trust and Mary Ann Van Lokeren, 

Trustee

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

P.O. Box 2027

City or Town

Boca Grande

State

Florida

ZIP Code

33921

Telephone Number

2485668300

Fax Number

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

ljoseph@honigman.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Stewart

M.I.

Last Name

Mandell

Firm Name (if any)

Honigman LLP

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

2290 First National Building

660 Woodward Avenue

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

313-465-7420

Fax Number

313-465-7421

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

slmandell@honigman.com

Section 5: Issue

Please designate one: 

Valuation – Fill out Sections 4, 5, & 6 below

Section 6: Subject Property Information

How many parcels are you 

appealing?1

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

Michigan

Taxing Authority (City or Township)

City Of Harbor Springs (EMMET)

County

Emmet

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

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STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

Section 7: Check which of the following you are appealing (check all that apply)

True Cash and Taxable Values

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

24-51-15-13-203-173

Classification of Property: Real 

Residential

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

2444800

Current Taxable Value as established by the Board of Review:

2444800

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

500000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

250000

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

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

Did you protest the special assessment at the hearing held to confirm the special assessment roll? 

If Yes, what was the date of the hearing held to confirm the special assessment roll?

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification?

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STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

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

Fee Information

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.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Stewart L. Mandell

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.