Laura Walton Groat, Parke Groat Petitioners V Township Of Whitefish Respondent

Page 1

Parke & Laura Groat 

5162N M-123 

PO Box 234 

RECEIVED 

Paradise, MI 49768 

AUG 05 2026 

MTT Docket No. 26-000990 

MICHIGAN TAX TRIBUNAL 

Appealing third property tax assessment. 

We're appealing the assessed value going from $44,500 in 2025 to $72,500 in 2026. That's an 

increase of $27,700. We bought the property in 2020 for $55,000. We were led to believe that the 

assessed value would be no higher than half the sellable value of the property. If that is the case, 

the assessed value being raised to $72,500 means we should be able to sell it for $145,000 which 

we do not agree with. This parcel is 90 feet wide at the road and 112 feet at the lake by description. 

After purchasing it, we had it surveyed and the surveyor said due to erosion the lakeside corners 

were actually 15 to 20 feet into the lake, which means there is less than 112 feet of lake frontage. 

We bought this lot to keep the erosion from damaging our homestead lot to the south, by extending 

our existing breakwall. Since Whitefish Township requires a width of 100 feet minimum to build on 

(and this lot is 112 feet by description at the lake but only 90 feet at the road) we feel this lot 

should be valued at $90,000 maximum with an assessed value of $45,000 maximum. 

Also while at the Board of review, the assessor was questioned by one of the board members, Scott 

Erickson, on the way lake frontage assessments were calculated. The assessor stated that all the 

lake frontage was calculated the same, whether it was north of Paradise, in Paradise or south of 

Paradise. 

Mr. Erickson questioned the accuracy of this since north of town shoreline property is 

protected by Whitefish Point from erosion. While in town biuff property is subject to it and south of 

town is low water frontage and subject to both erosion and flooding without having breakwall 

protection. Our property is three miles south of Paradise, which is subjected to this erosion. Mr. 

Erickson questioned the assessor on whether it was accurate to value all shoreline property the 

same based on their location, and subject to erosion and flooding problems.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Laura Walton Groat,Parke Groat, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 26-000990 

Township Of Whitefish, 

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 Tribunals e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail. 

Alternate Dispute Resolution Options 

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’'s ADR webpage for more information.

Page 3

-| LEGAL DESCRIPTION: 

_.. 

The 2026 Inflation rate 

Tagg 

ct Treas: 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued undet the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. 

FROM 

PARCEL IDENTIFICATION 

WHITEFISH TOWNSHIP 

PARCEL NUMBER: 

016-153-039-30 

ASSESSOR TINA M FULLER 

17165 S DEER RUN RD 

PROPERTY ADDRESS: 

KINROSS, MI 49752 

5240 N M123 

Paradise, M1 49768 

SCHOOL DISTRICT CODE: 

17160 

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

EXEMPTIONS 

Sa4x44EEAUTON+5-DIGIT 49718 

T2 

PL 

HHH 

% Exempt 

As "Homeowners Principal Residence” 

100.0000% 

farce G 

& LAURA 

§ WALTON GRORT 

% Exempt 

As "Qualified Agricultural Property": 

0% 

PARADISE, 

MI 49768-0234 

% Exempt 

As "MBT Industrial Personal™ 

0% 

ALY RTL BTR 

(ET SO Ee 

ETL 

FR 

% Exempt 

As "MBT Commercial Personal: 

0% 

Exempt As “Disabled Veteran or 

[Yes 

[X] No 

Surviving Spouse™ 

Exempt 

As "Qualified Forest Property" 

[] Yes 

 {X] No 

Exempt As "Development Property": 

[Yes 

[X] No 

961/410 83 ADD 425/214 87 SPL 623/719 517/640 220G 564/331 646/332 686/612 

SEC 3T48N R6W PART OF GOVT LOTS 3&4 

COMAT S 1/4 COR SD SEC TH S 88 DEG 47' 46" E ALG S LINE SD SEC 1421.03 FT TO PT ON CONSTRUCTION C/L M-123 THN 8 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

402 

Residential 

PRIOR YEAR'S CLASSIFICATION 

402 

Residential 

The change in taxable value will increase/decrease 

CHANGE FROM 

your tax bilt for the 2026 year by approximately: 

$32 

Kivi oe 3 

AMOUNT YEAR, 

PR 

AR 

1. TAXABLE VALUE: 

44,800 

46,009 

1,209 

2. ASSESSED VALUE: 

44,800 

__72,500 

27,700 

3.

Page 4

]

Page 5

Land

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

Laura Walton Groat,Parke Groat,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000990

Township Of Whitefish,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 26-000990

Page 2 of 4

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

Laura Walton Groat

PO Box 234

Paradise , MI 49768

Page 4

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

Laura Walton Groat,Parke Groat,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000990

Township Of Whitefish,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal

Page 5

MTT

Page 6

Park

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Prrice 

&pesT 

L9erA Lubdegoms Geel 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 2s -000 990) 

CUMITETISH TE 

otis 201? 

d/~/S3-0 55 3a 

Respondent(s) 

PROOF OF SERVICE 

Tes Fcc FL 

states thaton 

S$ 

2» 

X2l 

 helshe 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the [rsp ses 2S _ relative to the above-captioned matter upon: 

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

faze 

EroAT 

LPA2A ¢yPL 70m KpoaT 

(br Bex 22/ 

Paranise mi) 95768 

Le 

12 fos ll 

[Signature of person who is serving/mailing copy] 

“Tid 

7) SCLER 

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

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

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

1 of 1

Docket #: 26-000990

Party Filing Document

Party Filing Document: 

 Respondent

 Respondent

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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

Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-000990

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Whitefish (CHIPPEWA)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Tina

M.I. 

Last Name

Fuller

Firm Name (if any)

Whitefish Township

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

17165 S Deer Run Rd

City or Town

Kinross

State

Michigan

ZIP Code

49752

Telephone Number

9063609055

E-mail Address

WhitefishTwpAssessor@gmail.com

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

No 

Does the subject property have a principal residence exemption of 50% or more?

Yes

 

Please Explain Your Answer to this Appeal:

Page 2

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

The True Cash Value, "the usual selling price" of the subject property is $145,000 for the year 2026. This value is based on comparable vacant waterfront property 

sales located along Lake Superior, the property's water frontage of 112 feet as indicated in the land description, and it's use as a residential property. 

The attached 2026 land value sales study indicates land with frontage along Lake Superior to have a fair market value of $1370 a front foot based on sales of 

property between 04-01-2023 and 03-31-2025. 

The State Equalized Value as determined each year is calculated at 50% of True Cash Value which is 72,500. 

The taxable value of 46,009 does not exceed the assessed value and is consistent with Michigan Law, which caps taxable value increases under Proposal A to the 

lesser of 5% or the rate of inflation.

 

Jurisdictional Issues:

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

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

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

If the July or December Board of Review revised the assessment(s) at issue, did it have authority? 

If yes, please cite the Board’s authority?

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

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

 

Valuation Information:

Parcel Identification Number:

17-016-153-039-30

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

72500

Current Taxable Value as established by the Board of Review:

46009

What do you believe is the fair market value?

145000

What do you believe is the taxable value?

46009

 

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

Respondent’s Signature: 

/s/ Tina M Fuller

Attorney or Authorized Agent’s Signature:

/s/

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

Page 1

Lz, 

= 

( 

= 

oa 

Ape 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 26-000990 

Section 1: Respondent’s Contact Information 

First Name: 

M.L: 

Last Name/Company Name/Unit of Government: 

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

County: 

City or Town: 

State: 

ZIP Code: 

Mi 

Telephone Number: 

Fax Number: 

E-mail 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: 

M.L: 

Last Name: 

Tina 

M 

Fuller 

Firm Name (if any): 

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

17165 S Deer Run Rd 

City or Town: 

State: 

ZIP Code: 

Kinross 

Mi 

49752 

Telephone Number: 

Fax Number: 

906-360-9055 

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

whitefishtwpassessor@gmail.com 

Section 3: Subject Property Information 

Does the subject property have a Principal Residence Exemption of 50% or more? 

[] Yes 

O 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

ves 

[J No 

[A NotApplicable

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 

The True Cash Value,"the usual selling price" of the subject property is $145,000 for the 

year 2026. This value is based on comparable vacant waterfront property sales located 

along Lake Superior, the property's water frontage of 112 feet as indicated in the land 

description and it's use as a residential property. 

The attached 2026 land value sales study indicates land with frontage along Lake 

Superior to have a fair market value of $1370 a front foot based on sales of property 

between 04-01-2023 and 03-31-2025. 

The State Equalized Value as determined each year is calculated at 50% of True Cash 

Value which is 72,500. 

The taxable value of 46,009 does not exceed the assessed value and is consistent with 

Michigan Law, which caps taxable value increases under Proposal A to the lesser of 5% 

or the rate of inflation. 

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 

Od No 

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

[J July 

[J December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? O 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? [0] Yes 

[m0] 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? O Yes 

[w] No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

Yes 

[No 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

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

Under what statutory section was the Taxable Value uncapped? 

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

MARLON |. BROWN, DPA 

DIRECTOR 

Did Petitioner request a Poverty Exemption ata BOR? [] Yes 

[VI No 

If Yes, check which BOR Petitioner attended: [J] March 

[J July 

[J 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? [] Yes 

[No 

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

[J July 

[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) 

[i 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Parcel Identification Number: 

016-153-039-30 

Classification of Property: 

Real 

Personal 

(check one) 

7 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

72,500 

Current Taxable Value as established by the BOR: 

46,009 

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

145,000 

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

72,500 

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

S ig nature 

*required 

Respondenton Attorney/Aut 

d ya 's Signature: 

te 21

Page 4

parcel 

Number: 

016-153-039-30 

Jurisdiction: 

WHITEFISH TOWNSHIP 

County: 

Chippewa 

P

Grantor 

Grantee 

sale 

sale 

Inst. 

Terms 

of Sale 

Liber 

Price 

Date 

Type 

& Page 

GROAT PARKE 

G 

& LAURA W 

H 

GROAT PARKE 

G & WALTON-GR 

0 

02/12/2021 

QC 

18-LIFE ESTATE 

1339/204

GOODFALLOW CAROLYN 

W & JA GROAT PARKE 

G & LAURA 

W 

H 

55,000 

09/30/2020 

wp 

03-ARM'S LENGTH 

1330/392

Property Address 

Class: 

RESIDENTIAL-VACAN 

Zoning: 

Building Permit(s) 

Date 

5240 

N M123 

School: 

WHITEFISH 

SCHOOLS 

P.R.E. 

100% 10/07/2020 

owner's Name/Address 

GROAT PARKE 

G 

Map) #: 

WALTON GROAT LAURA 

S 

2026 

Est TCV 144,987 

PO BOX 234 

- 

PARADISE, 

MI 49768-0234 

Improved 

X 

Vacant 

Land value Estimates for Land Table LS.LAKE SUPERIO

public 

feron TN 

* Factors 

*

Page 5

ool)

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

Laura Walton Groat,Parke Groat,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000990

Township Of Whitefish,

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: May 14, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

Laura Walton Groat

PO Box 234

Paradise , MI 49768

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

Laura Walton Groat,Parke Groat,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000990

Township Of Whitefish,

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: May 14, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 4

Parke Groat

PO Box 234

Paradise , MI 49768

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

Laura Walton Groat,Parke Groat,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000990

Township Of Whitefish,

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: May 14, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 6

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

Laura Walton Groat,Parke Groat,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000990

Township Of Whitefish,

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

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 

APR 16 2026 

eas?” 

MICHIGAN TAX TRIBUNAL 

\ 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

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

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a capy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default, 

Section 1: Petitioner's Contact Information 

First Name, 

[LAN 

Last Name/Company Name 

Fae.Ke d Lavra 

GROAT 

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

bo Box 234 

City 

or Town 

State 

2IP Cade 

. 

> 

Preap se 

Mi 

42768 

Telephone Number Qo BN 492-2393 

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

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact information 

| 

First Name 

ml. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Pr operty information susetwe multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

H you are appealing mora than one parcel, are they contiguous or adjoining? 

appealing? 

[1 ves* 

[1 no 

\ 

. 

**f No, you must file separate appeals for each parce! 

Property Address (No., Street) 

5 2. A, 

PE 

oN M123 

City or Town 

County 

State 

ZIP Code 

Farapise 

CripPew 

MU 

| 

4978

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check ali that appiy) 

JX True Gash and Taxable Value AND AS SES55€D VA LUE 

[J Taxable Value Only (calculation) 

[J Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

“see ATrAcHmenT” 

Section 6: Jurisdictional Issues 

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

[I No 

If Yes, check which BOR you attended: A March 

[1 ouy 

[J pecember 

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

[7 Not required to attend 

[I] Appealing a purported Clerical Error or Mutual Mistake of Fact {if yes, include explanation in Section 6) 

Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notica of Uncapping 

[1 other 

if you checked “other” above, explain:

Page 3

Seeriod 5 ExPurin THe Reason Fok THis APPEAL 

We're appealing the assessed value going from $44,500. in 2025 to $72,500. 

in 2026, that's 

an increase of $27,700. 

We bought the property in 2020 for $55,000. We were led to believe that the assessed value 

would be no higher than half the sellable value of the property. 

If that is the case, the assessed value being raised to $72,500. means we should be able to 

sell it for $145,000. which we do not agree with. This parcel is 90 feet wide at the road and 

112 feet wide at the lake by the description. 

When we bought it and had it surveyed, the surveyor said due to erosion the northeast 

corner was actually 15 to 20 feet into the lake. We bought this lot to keep the erosion from 

damaging our homestead lot to the south so we could extend our existing breakwall. 

Since whitefish Township requires a width of 100 foot minimum to build on we feel this lot 

should be valued at $90,000. max with an assessed value of $45,000. max.

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Number: 

016-153 ~p39 - 230 

Classification of Property: 

Real] 

Personal] (check one} 

Agricultural [1 Commercial 

[J 

industrial 

[1 

Restaentia) JR. Timber-Cutover [J 

Developmental [J 

Utility 

[1 {check one) 

Assessed Value (also known ae State Equalized Value) established | Taxable Valus established | by the Board of Review: 

B, 

d 

= 

by the Board 

of Review: 

“12,500 oe 

46, 09 == 

What do you believe is the fair markel value {also known as true cash value)? 

Q0, vo ** 

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

What do you believe is the laxable value? {cannot excead 

valtie by .5) 

45 00g 2 

assessed value) 

45, 000 = 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

IX ves 

[mn] No 

if you answered yes to the above question, you are not required to pay any filing fees, 

if the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee Is based on the greater of the State Equalized Value or Taxable Value in dispute. 

if you are appealing more than one 

parcel, the parce! with the highest State Equalized Value or Taxable Vals in dispute will be used to determine your filing fee, plus $25.00 

will be added for each additional parcel being appealed, not to exceed a total Hing fee of $1,000.00 

if your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee Is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If the property is NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$2560.00 

* Plus $25.00 for each additional parcel, as indicated above. 

if the propertly is 

NOT residential properly and the State Equalized Value or Taxable Value in dispute is

Page 5

03

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.