Kurt L VanVoorhies, Petitioner V Township Of Detour, Respondent

Page 1

RECEIVED 

SEP 2 9 2026 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

Kurt L. VanVoorhies 

Petitioner 

MTT Docket No. 25-003388 

Parcel Nos.: 17-005-104-026-00 (Parcel C), and 

17-005-104-029-10 (Parcel C+) 

Township of Detour 

Respondent 

PETITIONER’S REPLY 

REPLY 

NOW COMES THE PETITIONER, Kurt L. VanVoorhies, and in reply to the 

Respondent’s Answer, states as follows: 

1. 

Respondent did not answer Petitioner’s allegation of Respondent’s failure to 

sua sponte assess Petitioner’s contiguous parcels within the same section as 

1 

parcel as required by the law. 

Instead, Respondent appears to assert that 

Petitioner has the exclusive obligation to have made 

a request before 31 

December 2024 to combine the parcels. This is an attempt by Respondent the 

flip Respondent’s legal burden of action on this matter, onto Petitioner.

Page 2

MOAHR Docket No. 25-003388 

~ 

PETITIONER’S REPLY 

Page 2 of 17 

21 September 2026 

property tax assessment. 

Respondent has not provided ANY evidence of 

publication of this Process, nor of the details and limitations thereof, in a form 

"that would be accessible by the taxpayers of Detour Township. Furthermore, 

the fact that Petitioner subsequently acted upon the advice of the Board to 

request that Parcels C and C+ be treated as combined in the future is irrelevant 

to the present Appeal, and does not absolve Respondent of the obligation under 

the law to have assessed Parcels C and C+ as 

| parcel in tax year 2025. 

3. 

 Intheir respective arguments, each of the Board and Respondent totally ignored 

the law of MCL 211-24 (Exhibit 5) that was the focus of both Petitioner’s 

Petition to the Board, and of present Appeal. Under the law, the burden is on 

the Respondent for purposes of property tax assessment to treat parcels in the 

same section as 

if they were combined UNLESS Petitioner has requested 

otherwise, i.e.: 

“.... all unimproved lots in any block that are contiguous and owned by 

1 

person, firm, corporation, or other legal entity shall be assessed as 

1 parcel, 

unless demand in writing is made by the owner or occupant to have each 

subdivision of the section or each lot assessed separately.” MCL 211-24 

Respondent appears to assert that the combination of separate parcels is solely 

governed by Respondent’s unpublished DeTour Township Parcel-Combination 

Process, which is an attempt to flip the burden under MCL 211-24 from being 

on the Respondent -- UNLESS Petitioner had requested otherwise -- to being 

entirely on Petitioner. 

Respondent has even gone so far as to state “The 

petitioner’s statements lack merit”, and to request that “the Tribunal dismiss the

Page 3

MOAHR Docket No. 25-003388 

PETITIONER’S REPLY 

Page 3 of 17 

21 September 2026 

Combination Process legally supersedes the requirements of MCL 211-24 in 

respect of the assessment of separate contiguous parcels of land in the same 

" section as if they were combined. 

5. 

Respondent asserts that Petitioner’s request to combine parcels needed to be 

made prior to tax day, 31 December 2024 for that to have been considered by 

the Board. However, as noted above, Petitioners request to combine parcels of 

Exhibit 3 on 02 April 2025 is irrelevant to the present Appeal, the latter of 

which instead relies upon MCL 211-24. Petitioner could not definitively know 

that Respondent had NOT complied with MCL 211-24 until after receipt of 

Exhibits P1 and P2, which were mailed relatively soon before the 10 March 

2025 Board of Review Protest Hearings. 

Accordingly, Petitioner’s Exhibit 1 

Petion to the Board on 10 March 2025 responsive to the Exhibits P1 and P2 

Notices of Assessment for tax year 2025, WAS timely for tax year 2025 in 

respect of Respondent’s failure to comply with MCL 211-24. 

6. 

Respondent has not provided any documentation about the DeTour Township 

Parcel-Combination Process, nor has described any limitations thereof. 

For 

example, 

it 

is 

not 

clear whether 

or 

not 

the DeTour 

Township Parcel- 

Combination Process is limited to contiguous parcels within the same section 

— as is MCL 211-24, -- or whether separate contiguous parcels from different 

sections can be combined for purposes of assessment. 

Furthermore, it is not 

clear as to how the taxable value of the combination of separate parcels is 

calculated under that Process. 

Per Exhibit 7, as of 06 December 2025, the

Page 4

MOAHR Docket No. 25-003388 

PETITIONER’S REPLY 

Page 4 of 17 

21 September 2026 

7. 

On 02 April 2025, Petitioner mailed the request of Exhibit 3 to assess Parcels 

C and C+ as if combined, responsive to advice in Exhibits 2.1 and 2.2 from 

"the March Board 

of Review. 

Responsive 

to Exhibit 

3, 

in Exhibit 

4, 

Respondent advised that “the combination can not be done until the 2026 tax 

roll”, responsive to which Petitioner assumed that the combination would be 

done, notwithstanding that Respondent’s statement did not affirmatively state 

this. However, it is noted that in tax year 2026, as best understood, Respondent 

did NOT treat Parcels C and C+ as having been combined for purposes of 

determining the 2026 taxable value (TV) thereof, as had been requested by 

Petitioner. 

8. 

The present Appeal is Petitioner’s second Valuation Appeal, the first of which 

(MTT Docket No. 23-003118, hereinafter “Appeal-1"") was filed on 29 June 

2023, and decided on 23 October 2024, involving the valuation of Parcels A 

(17-005-105-017-00), C (17-005-104-026-00), C+ (17-005-104-029-10) and H 

(17-005-440-046-30). 

9. 

During dppeal-1, on 26 December 2023 -- 117 days after the original Answer, 

and 29 days prior to the Telephonic Hearing, -- Respondent filed an Amended 

Answer, stating that the assessment of the true-cash value (TCV) of vacant land 

parcels in Detour Township 

is strictly dependent upon the acreage thereof, 

without influence of any other factors. Petitioner did not receive Respondent’s 

Amended Answer

Page 5

MOAH

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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

Kurt L VanVoorhies,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-003388

Township Of Detour, 

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 14, 2026 

HEARING TIME:

11:15 AM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

731891219 

 

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. 25-003388

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 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. 

1. Motion to Adjourn: Parties may request the hearing be rescheduled (i.e. adjourned). The motion must be 

submitted to both the Tribunal and the opposing party at least 28 days before the hearing unless there are 

emergency circumstances. The emergency circumstances must be detailed to justify the granting of what

Page 3

MTT

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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

Kurt L VanVoorhies, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003388

Township Of Detour,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on November 13, 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: December 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

Kurt L VanVoorhies, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003388

Township Of Detour,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on November 13, 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: December 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

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Submission Page

DOCKET NO. 25-003388

Date Submitted: September 29, 2025

Party Filing Document

Respondent

DeTour Twp- Tina Fuller

File(s):

Proof of Service: Misc Documents

2025 Respondent answer proof of service.pdf

Attachments to Answer

2025 VanVoorhies answer scanned.pdf

Motion to Amend – Subsequent Year

The fee for this Motion is based on the fee for the filing of a petition. Please provide the information requested below to allow us to calculate the fee.

What is the state equalized or taxable value in contention (amount in dispute) as reflected in the Motion?

How many parcels were appealed in the previous petition?

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

Yes

Is the sole issue of your appeal a request for a poverty exemption?

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.

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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

Kurt L VanVoorhies,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003388

Township Of Detour,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.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: November 13, 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 

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

Page 2

MTT Docket No. 25-003388

Page 2 of 6

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

Kurt L VanVoorhies,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003388

Township Of Detour,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.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: November 13, 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 

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

Page 4

MTT Docket No. 25-003388

Page 4 of 6

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 5

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

Kurt L VanVoorhies,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003388

Township Of Detour,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at

Page 6

MTT Docket No.

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

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

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 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________, 

Respondent(s) 

 

PROOF OF SERVICE 

 

 

___________________________________ states that on ___________________ he/she 

[Name of person serving/mailing petition] 

 

 

[date of service] 

 

served a copy of the ___________________ relative to the above-captioned matter upon: 

 

[Provide name and address of the party/people being served] 

 

________________________________________________ 

 

________________________________________________ 

 

________________________________________________ 

 

________________________________________________ 

 

 

 

 

 

 

 

 

 

 

_________________________________________ 

[Signature of person who is serving/mailing copy] 

 

_________________________________________ 

[Print/type name of person serving/mailing copy] 

 

 

 

 

Kurt L VanVoorhies

25-003388

Township of DeTour

Tina Fuller

9-29-2025

Respondents Answer

17-005-104-026-00/ 17-005-104-029-10

Kurt VanVoorhies

PO Box 308

DeTour Village MI 49725

Tina M Fuller

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 052025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, 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 

Mm. 

Last Name/Company Name 

Kurt 

L. 

VanVoorhies 

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

P.O. Box 308 

City or Town 

State 

ZIP Code 

DeTour Village 

MI 

49725 

Telephone Number 906-297-8011 

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

kivwphdpe@protonmail.com 

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

} 

First Name 

M.I. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information 

How many 

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

parcels are you | [A vest 

[] No* 

appealing? 

*If yes, use a multiple parce! form for information regarding any contiguous parcels. 

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

2 

Property Address (No., Street, City, ST, ZIP) 

[if multiple, list first property's address) 

E M 134, DE TOUR, MI 49725

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

True Cash and Taxable Value 

[J Poverty Exemption 

[J Taxable Value Only (calculation) 

[1 Disabled Veterans Exemption 

Im} Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[] Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Commonly-owned vacant Parcel Nos. 17-005-104-026-00 (Parcel C) and 

17-005-104-029-10 (Parcel C+) are contiguous within Section 4, T41N, R4E of DeTour 

Township, and under MCL 211.24 should be assessed as a single combined parcel 

because Petitioner/owner has NOT made a demand in writing to have each of Parcels C 

and C+ assessed separately. 

If assessed as a single combined 7.02 acre parcel rather 

than separate respective 5.9 and 1.12 acre parcels, the Assessed Value of that single 

combined parcel will be substantially lower than the combination of Assessed Values of 

separately-assessed parcels because the per-acre True Cash Value of vacant land in 

DeTour Township -- as modeled by the Assessor and used for purposes of assessment 

-- is inversely related to the acreage thereof. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

Did you protest the assessment at a Board of Review (BOR)? [4 Yes 

[Hl] No 

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

[] July 

[J pecember 

If No, check the applicable reason(s): 

O Not required to attend 

[8] Assessment Change Notice was not received by Petitioner 

|] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

O Appealing within 36 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

005=104-026-00 

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: 

14,900 

Current Taxable Value as established by the BOR: 

837 

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

25,089 

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

12,545 

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

837 

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 

Utliity 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

my] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

[2] Yes 

[| No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

[1 ves 

[v/} No 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention.

Page 5

STA

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

Page 1

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

Kurt L VanVoorhies,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003388

Township Of Detour,

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: September 11, 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

Kurt L VanVoorhies,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003388

Township Of Detour,

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: September 11, 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

Kurt L VanVoorhies,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003388

Township Of Detour,

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: September 11, 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 052025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, 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 

Mm. 

Last Name/Company Name 

Kurt 

L. 

VanVoorhies 

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

P.O. Box 308 

City or Town 

State 

ZIP Code 

DeTour Village 

MI 

49725 

Telephone Number 906-297-8011 

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

kivwphdpe@protonmail.com 

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

} 

First Name 

M.I. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information 

How many 

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

parcels are you | [A vest 

[] No* 

appealing? 

*If yes, use a multiple parce! form for information regarding any contiguous parcels. 

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

2 

Property Address (No., Street, City, ST, ZIP) 

[if multiple, list first property's address) 

E M 134, DE TOUR, MI 49725

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

True Cash and Taxable Value 

[J Poverty Exemption 

[J Taxable Value Only (calculation) 

[1 Disabled Veterans Exemption 

Im} Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[] Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Commonly-owned vacant Parcel Nos. 17-005-104-026-00 (Parcel C) and 

17-005-104-029-10 (Parcel C+) are contiguous within Section 4, T41N, R4E of DeTour 

Township, and under MCL 211.24 should be assessed as a single combined parcel 

because Petitioner/owner has NOT made a demand in writing to have each of Parcels C 

and C+ assessed separately. 

If assessed as a single combined 7.02 acre parcel rather 

than separate respective 5.9 and 1.12 acre parcels, the Assessed Value of that single 

combined parcel will be substantially lower than the combination of Assessed Values of 

separately-assessed parcels because the per-acre True Cash Value of vacant land in 

DeTour Township -- as modeled by the Assessor and used for purposes of assessment 

-- is inversely related to the acreage thereof. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

Did you protest the assessment at a Board of Review (BOR)? [4 Yes 

[Hl] No 

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

[] July 

[J pecember 

If No, check the applicable reason(s): 

O Not required to attend 

[8] Assessment Change Notice was not received by Petitioner 

|] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

O Appealing within 36 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

005=104-026-00 

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: 

14,900 

Current Taxable Value as established by the BOR: 

837 

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

25,089 

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

12,545 

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

837 

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 

Utliity 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

my] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

[2] Yes 

[| No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

[1 ves 

[v/} No 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention.

Page 5

STA

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