Lauren C Crane, Petitioner V Township Of Putnam, 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 

Lauren C Crane, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-004188 

 

Putnam Township, 

 

Presiding Judge 

Respondent. 

 

Mark Perry 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 24-004188 

Page 2 of 2 

 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, and (xvii) after December 31, 2024, through June 30, 2025, at the 

rate of 9.47%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: April 3, 2025 

sy 

 

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON L. BROWN, DPA 

GOVERNOR 

Lauren Crane 

LANSING 

DIRECTOR 

, 

MICHIGAN TAX TRIBUNAL 

\% 

Petitioner(s) 

MTT Docket No. 24-004188 

Township of Putnam 

1. 

2. 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

The subject property is in Livingston County 

County. 

Parcel Number: 4714-22-405-008 

. 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2024 

213,400 

184,290 

. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

Tv 

2024 

368,580 

184,200 

184,290 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

Pp 

. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

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

Page 2

MTT Docket No. 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or fax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

4714-22-405-008 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 2024 

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

VEZ. 

Printed’ 

Name: 

Laverna 

 ¢. Crane 

or 

£3 0 5 

7 

Printed Name: Plex ond ria 

Wilkin a) 

Weore Se Hn 4 

Tw 0 of Manan 

Date: 

3/90 /202S5~ 

Daf

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 L. BROWN, DPA 

GOVERNOR 

Lauren Crane 

LANSING 

DIRECTOR 

, 

MICHIGAN TAX TRIBUNAL 

\% 

Petitioner(s) 

MTT Docket No. 24-004188 

Township of Putnam 

1. 

2. 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

The subject property is in Livingston County 

County. 

Parcel Number: 4714-22-405-008 

. 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2024 

213,400 

184,290 

. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

Tv 

2024 

368,580 

184,200 

184,290 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

Pp 

. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

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

Page 2

MTT Docket No. 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or fax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

4714-22-405-008 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 2024 

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

VEZ. 

Printed’ 

Name: 

Laverna 

 ¢. Crane 

or 

£3 0 5 

7 

Printed Name: Plex ond ria 

Wilkin a) 

Weore Se Hn 4 

Tw 0 of Manan 

Date: 

3/90 /202S5~ 

Daf

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

Lauren C Crane, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-004188

Township Of Putnam,

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 February 27, 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: March 19, 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 provide 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

Lauren C Crane, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-004188

Township Of Putnam,

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 February 27, 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: March 19, 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 provide 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

Lauren C Crane,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004188

Township Of Putnam,

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. 24-004188

Page 2 of 8

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: March 19, 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

Lauren C Crane,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004188

Township Of Putnam,

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

Page 4

MTT

Page 5

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

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Lauren Crane 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.24-004188 

Township of Putnam 

Respondent(s) 

MOTION TO SET ASIDE DEFAULT 

1. 

A default was entered against me on 2/27/2025 

and, if applicable, the defauit 

was extended on 

2. 

Good cause exists to set aside the default because: 

Answer was due during March Board of Review and 

| believed 

| had more time to 

answer than 

| really did. 

| apologize for the inconvenience. 

3. 

| ask this Tribunal to set aside the default. 

lee, 

arty/Representative (sign here) 

Alexandria Wilkinson 

[Print/type name of person signing] 

I certify that on this date 

1 served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

haps 

ds Sell 

Date 

“(sign here) 

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

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

Lauren Crane 

Petitioner, 

V. 

MOAHR Docket No. 24-004188 

Township of Putnam, 

Respondent. 

/ 

PROOF OF SERVICE 

County of Livingston 

State of Michigan 

Alexandria Wilkinson, who being duly sworn, deposes and says that on the March 19, 2025, she served a true copy 

of RESPONDENTS ANSWER TO PETITION and related documentation to: 

Lauren Crane 

Michigan Tax Tribunal 

444 Fairwood Rd. 

P.O. Box 30232 

Pinckney, MI 48169 

Lansing, M1 48909 

By placing said documents in an envelope to the above parties with postage fully prepared, and depositing said 

envelope in a receptacle for the United States mail. 

Se Lidl. 

Aléxandbia Wilkinson, MMAO 

Township of Putnam 

3280 W M-36 

Pinckney, MI 48169 

734-878-3131

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

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-004188

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Putnam (LIVINGSTON)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Alexandria

M.I.

Last Name

Wilkinson

Firm Name (if any)

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

3280 W M-36

City or Town

Pinckney

State

Michigan

ZIP Code

48169

Telephone Number

734-878-3131

Fax Number

E-mail Address

awilkinson@wcaassessing.com

Section 3: Subject Property Information

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

Yes

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

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

Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Respondent has reviewed the Judgement of 23-000691 and properly changed the 2023 SEV and Taxable Value. 

The 2024 taxable value was corrected to reflect the 2023 judgement and the CPI of 1.05 for the 2024 tax year. (2023 taxable value of 175,515 x CPI 1.05 = 2024 

taxable value of 184,290) The 2024 SEV was based on the 2021 through 2023 market study done by the assessing department. The SEV does not/did not increase by 

the CPI. Therefore, the 2024 SEV was determined to be 50% of true cash value or market value for the property. 

Respondent holds clear that all numbers for 2024 are correct as stated. 

2024 SEV: 213,400 

2024 Taxable Value: 184,290

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

If yes, check which BOR Petitioner attended: March

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

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? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

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

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR? 

If Yes, check which BOR Petitioner attended:

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: 

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

Parcel Identification Number:

4714-22-405-008

Classification of Property:

Real 

Residential

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

2024 - 213,400

Current Taxable Value as established by the BOR:

2024 - 184,290

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

426,800

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

213,400

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

184,290

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Alexandria Wilkinson Representing Putnam Township, WCA Assessing

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

Lauren C Crane,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-004188

Township Of Putnam,

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 279. 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: February 27, 2025

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-004188

Page 2 of 6

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 provide 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 

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 219(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

Lauren C Crane,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-004188

Township Of Putnam,

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 279. 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: February 27, 2025

Patricia L. Halm, Tribunal Chair

Page 4

MTT Docket No. 24-004188

Page 4 of 6

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 provide 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 

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 219(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 ·

Page 6

MTT Docket

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

Lauren C Crane,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004188

Township Of Putnam,

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 279. 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: January 13, 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 provide 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

Lauren C Crane,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004188

Township Of Putnam,

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 279. 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: January 13, 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 provide 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

January 4, 2024 

444 Fairwood Rd. 

Pinckney, MI 48169 

Michigan Tax Tribunal, Small Claims Division 

611 W. Ottawa St. 

Lansing, MI 48933 

RE: SEVERED 2024 TAX YEAR DOCKET NUMBER 24-004188 

To Whom It May Concern: 

I believe that my 2024 taxes were inflated and I am seeking a retroactive reduction in 

the 2024 SEV and Taxable Value and a refund based on a reduced taxable amount. 

I argued a case (MTT Docket# 23-000691-R ) to reduce my 2023 property taxes which were 

based on an SEV of $205,123, which I believed was inaccurate since I bought the home on 

December 8, 2024 for $351,031. The sales was an arm’s length agreement in a competitive 

market, with competing bids. I argued my case on May 7, 2024 and on December 20, 2024 I 

received word that I was granted my request for a reduction. The reduced SEV for 2023 was 

$175,515. 

Based on the reduction, I believe that my 2024 taxes should be reduced also, to an SEV of 

$175,515 x the inflation multiplier of 1.05, which would give me a 2024 SEV of $184,291 (an 

approximate TCV of $368,582). This would have automatically been the case had the original 

2023 value been properly assessed. (SEE PDF PG 7 FOR 2024 ASSESSMENT) 

Regarding the question of what I believe my home is worth—a question asked on the Property 

Tax petition form—it is asking what I think it’s worth AT THIS TIME. 

Based on the Notice of Assessment, Taxable Valuation and Property Classification form for 

2024, the SEV is noted at $213,400, which would assume a TCV of $416,800. As I stated 

above, I think that the figure of $368,582 is closer to current value. 

To further argue for my opinion of current TCV, I have attached information from two larger 

homes on Fairwood Rd. (my street) that sold within the past six months. Both homes not only 

have more square footage, but were also listed as recently renovated or “modernized.” Both 

sold for prices under $400k. (SEE PDF PGS 8-14)) 

My home has the original bath fixtures, shower stalls, etc. (save for a walk-in tub installed by 

the previous elderly owners) and the kitchen has the original 1980’s cabinets. Since kitchens 

and baths are considered extremely important to assuring a higher sales price, (therefore a 

higher home value), I believe I have a case for stating that my home is certainly worth no more 

than either of the larger homes. And, considering the outdated kitchen and baths, it can be 

argued that may be worth considerably less. (SEE PDF PG 15 ) 

I thank the Tax Tribunal for its time and consideration of this matter. 

Sincerely, 

Lauren Crane 

444 Fairwood Rd., Pinckney, MI 48169 

Parcel #4714-22-405-008 

Livingston County, Michigan 

Attachments

Page 2

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

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. 

Section 1: Petitioner’s Contact Information 

First Name 

 

M.I. 

Last Name/Company Name 

 

 

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

 

 

City or Town 

 

 

State 

ZIP Code 

Telephone Number 

 

 

Fax Number 

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

 

 

 

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

First Name 

 

M.I. 

Last Name 

 

 

Firm Name (if any) 

 

 

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

 

 

City or Town 

 

 

State 

ZIP Code 

Telephone Number 

 

 

Fax Number 

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

 

 

 

Section 3: Subject Property Information 

How many 

parcels are you 

appealing? 

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

 Yes* 

 No** 

*If yes, use a multiple parcel 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. 

 

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

 

 

Taxing Authority (City or Township) 

County 

 

 

 

 

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

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

submit this document, you may be held in default. 

SEVERED : 

NEW DOCKET 24-004188

Lauren

C

Crane

444 Fairwood Rd.

Pinckney

MI

48169

248-217-3968

laurencrane@me.com

444 Fairwood Rd., Pinckney, MI 48169

Putnam

Livingston

1

Page 3

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

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. 

Section 1: Petitioner’s Contact Information 

First Name 

 

M.I. 

Last Name/Company Name 

 

 

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

 

 

City or Town 

 

 

State 

ZIP Code 

Telephone Number 

 

 

Fax Number 

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

 

 

 

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

Page 4

STATE

Page 5

ST

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 

Lauren C Crane, 

 

 

 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

 

 

 

 

 

SMALL CLAIMS DIVISION 

 

MTT Docket No. 23-000691-R 

 

v 

 

 

 

 

 

 

 

Case Type: Valuation 

 

Township of Putnam, 

 

 

 

 

Presiding Judge 

 

Respondent. 

 

 

 

 

Joshua M. Wease 

 

ORDER SEVERING 2024 TAX YEAR AND ASSIGNING IT 

DOCKET NUMBER 24-004188 

 

FINAL OPINION AND JUDGMENT 

 

Location of Hearing: 

 

 

Telephonic 

Hearing Held on: 

 

 

 

May 7, 2024 

Appearances on Behalf of Petitioner: 

Lauren Crane 

Appearances on Behalf of Respondent: Amy Pashby 

 

SUMMARY OF JUDGMENT 

 

The subject property’s true cash value (TCV), state equalized value (SEV), and 

taxable value (TV), for the tax year at issue, shall be as follows: 

 

 

Parcel Number: 4714-22-405-008 

Year

TCV

SEV

TV

2023

$351,031

$175,515

$175,515

 

The 2024 tax year shall be severed and assigned a new docket number. 

 

PROCEDURAL HISTORY 

 

Petitioner was required to protest the subject property’s assessment to the Board 

of Review (BOR). Petitioner protested the subject property’s assessment to the 2023 

March BOR. Petitioner filed a Petition with the Tribunal on April 13, 2023, and 

Respondent filed an Answer on May 10, 2023.

Page 2

MTT Docket No. 23-000691-R 

Page 2 of 10 

 

The amount of SEV or TV in dispute, as set forth in the pleadings, for all tax 

years at issue is within the jurisdictional limits of the Small Claims Division.1 Further, 

the property’s assessment for subsequent tax years is included in this proceeding.2 

 

ISSUES AND APPLICABLE LAW 

 

The issues in this matter are: 

 

1. Whether the subject property is assessed in excess of 50% of its TCV. 

 

The assessment of real property in Michigan shall not exceed 50% of its TCV.3 

“True cash value” means “the usual selling price . . . .”4 “True cash value” means “fair 

market value.”5 “The petitioner has the burden of proof in establishing the true cash 

value of the property.”6 

 

The Tribunal is required to make an independent determination of TCV.7 “[T]he 

tribunal is not bound to accept either of the parties’ theories of valuation. It may accept 

one theory and reject the other, it may reject both theories, or it may utilize a 

combination of both in arriving at its determination.”8 The Tribunal is required to select 

the valuation methodology that is accurate and bears a reasonable relationship to the 

property’s TCV.9 

 

2. Whether the TV exceeds the amount provided by MCL 211.27a. 

 

MCL 211.27a provides that a property’s TV is the lesser of the property’s SEV or 

capped TV, and a property’s capped TV is, absent a transfer of ownership, determined 

mathematically by taking into consideration the prior tax year’s TV, statutory losses, the 

lesser of the rate of inflation or 5%, and statutory additions, including omitted property 

(i.e., property not previously assessed).10 

 

 

 

 

 

 

 

 

 

1 See MCL 205.762(1). 

2 See MCL 205.737(5)(b). 

3 Michigan Const 1963, art IX, sec 3. 

4 MCL 211.27(1). 

5 CAF Investment Co v State Tax Comm, 392 Mich 442, 450; 221 NW2d 588 (1974). 

6 MCL 205.737(3); see also Kern v Pontiac Twp, 93 Mich App 612, 620; 287 NW2d 603 (1979). 

7 See Jones & Laughlin Steel Corp v City of Warren, 193 Mich App 348; 483 NW2d 416 (1992). 

8 Id. at 356. 

9 See Safran Printing Co v Detroit, 88 Mich App 376; 276 NW2d 602 (1979). 

10 See MCL 211.34d.

Page 3

MTT Docket No. 23-000691-R 

Page 3 of 10 

 

SUMMARY OF EVIDENCE 

 

A. Petitioner’s Evidence 

 

Petitioner’s contentions of TCV, SEV, and TV: 

 

Parcel Number: 4714-22-405-008 

Year

TCV

SEV

TV

2023

$351,031

$175,515

$175,515

 

Petitioner offered the following exhibits: 

 

1. Evidence, filed on April 13, 2023, with the Petition 

a. 2023 Notice of Assessment, Taxable Valuation, and Property 

Classification 

b. Petition to Board of Review and Decision 

c. Warranty Deed 

d. Home Appraisal, dated November 18, 2022 

e. Letter from Kristin E Mills 

f. MLS Listings – 444 Fairwood Rd, Pinckney 

2. Evidence filed on April 9, 2024 

a. Exhibit A – Duplicate MLS Listings – 444 Fairwood Rd, Pinckney 

b. Exhibit B – Duplicate Warranty Deed 

c. Exhibit C – Property Transfer Affidavit 

d. Exhibit D – Principal Residence Exemption Affidavit 

e. Exhibit E – Duplicate Letter from Kristin E Mills 

f. Exhibit F – Duplicate November 18, 2022, Home Appraisal 

g. Exhibit G – Duplicate 2023 Notice of Assessment, Taxable Valuation, and 

Property Classification 

h. Exhibit H – Duplicate Copy of Petition to Board of Review and Decision 

 

No exhibits were excluded from evidence. 

 

Petitioner contends the following based on the pleadings, admitted exhibits, and 

sworn testimony. Petitioner stated that she purchased the subject property on 

December 8, 2022, for $351,000. It was a seller’s market at the time. The subject had 

multiple bidders and was an arms-length transaction. Petitioner considered comparable 

sales and had an appraisal that found a value of $352,000. The BOR lowered the TV to 

$191,587, but Petitioner argues that it still does not account for the subject’s condition. 

The subject’s basement features drywall, dropped ceiling, and 30-year-old carpeting. 

Petitioner argues that the property should be

Page 4

MTT

Page 5

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.