Record Finder / 26-001297-TT
Michigan
Lena J Smith Petitioner V Township Of Marion Respondent
- Petitioner
- Lena J Smith
- Respondent
- Township Of Marion
Case overview
- Docket number
- 26-001297-TT
- Status
- Ready Schedule
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Livingston
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 9 | Notice of Filing | Not recorded | Not recorded | 10/09/2026 | Not recorded | Download |
| 8 | Proof of Service of Misc Documents was received. | Not recorded | Not recorded | 08/24/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 7 | Answer was received | RESP | Not recorded | 08/24/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 6 | Order Setting Aside P Default | Not recorded | Not recorded | 08/21/2026 | Not recorded | Download |
| 5 | Response to Order - Petition | PET | 4 | 06/02/2026 | Not recorded | Download |
| 4 | Order of Default of Petitioner | Not recorded | Not recorded | 05/26/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 05/26/2026 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 05/23/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 04/11/2026 | $0.00 | Download |
Documents
SC-Notice_of_Filing_of_Answer.2026-10-09_16-42-02.pdfRead complete document text →
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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 Lena J Smith, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001297 Township Of Marion, 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.
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MTT Docket No. 26-001297 Page 2 of 2 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
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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 Lena J Smith, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001297 Township Of Marion, 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
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MTT
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Email Sent to Smith - 26-001297.pdfRead complete document text →
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| MTT 26-001297 - Answer to Default [ Summarize this email | uo, Matt Dedes © reply & Repyall > Forward | © To: K A <lenajordansmith@gmail.com> Mon 8/24/2026 1005 AM 20260824100835988. pdf -v Pers Good morning Ms. Smith, Please find the answer documentation | have submitted on the Township's behalf to the Michigan Tax Tribunal. Thankyou, Matt Matthew Dedes MAAO Marion Township Assessor 2877 W. Coon Lake Road Howell MI 48843 Office: 517-546-1588 © Reply > Forward
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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 Docket Number: 26-001297 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Respondent Files Document Type: Proof of Service: Misc Documents Attachment File Name: Email Sent to Smith - 26-001297 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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20260824100543879.pdfRead complete document text →
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ae pment of Tregeun THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34¢, as amended. This is a model assessment notice to be used by the local assessor. FROM MARION TOWNSHIP PARCEL IDENTIFICATION ASSESSING DEPT PARCEL NUMBER: 4710-25-202-004 2877 W COON LAKE RD PROPERTY ADDRESS: HOWELL, MI 48843 RURIK DR HOWELL, MI 48843 SCHOOL DISTRICT CODE: 47070 OWNER : NER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: EXEMPTIONS TH LEA SO RDAN % Exempt As "Homeowners Principal Residence": 100.00% HOWELL M! 488 % Exempt As "Qualified Agricultural Property": .00% 43 % Exempt As "MBT Industrial Personal": .00% % Exempt As "MBT Commercial Personal: .00% Exempt As "Disabled Veteran or Surviving Spouse”; 0 Yes No Exempt As "Qualified Forest Property": O Yes Xl No Exempt As "Development Property": O Yes No LEGAL DESCRIPTION: SEC. 25 T2N, R4E, "COON LAKE HILLS NO. 2" LOT 70 ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 402 Residential PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 402 Residential PRIOR AMOUNT CURRENT TENTATIVE CHANGE FROM RIOR YEAR TO YEAR: 2025 AMOUNT YEAR: 5496 CORRENT YEAR 1. TAXABLE VALUE: 3,152 59,000 55,848 2. ASSESSED VALUE: 59,000 59,000 0 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV): 59,000 9,000 0 5. WAS THERE A TRANSFER OF OWNERSHIP 12025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [x] Yes [ll] No 6. Assessor Change Reason(s): Market Adjustment The 2026 Inflation rate Multiplier is: 1.027 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: Name: Telephone Number: Email Address: MATTHEW DEDES (517) 546-1588 ASSESSOR@MARIONTOWNSHIP.COM March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: MARION TOWNSHIP HALL
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x5xP223URIEND JOU ING STURTTSI oo’ LT 005°SS 0. 000’6S 0 000765 0 eaten passassy 00L’Lz. 005°sS £202 v20Z 5207 ¥ILNE VIVA L66T/6Z/%0 _...8coz eum usu MOTADY Jo pieog antep arqexey 13430 /TeUnqTIL anyep pic eo sutaey qQuoIIISYEeM puoq papooym duremsg padeospueT ybTH MOT burtToy Ba-T) T2A3T 237s Jo Auydeabodog, “sTTan punoxbaspupn. S9T3ITTTIN pIepuess s3ybTT 398138 qIny ses 0TI308TH Imag 193M ATeMIDTS I9M3S WIOIS SE — peoy paaed €00°8TT = €00'8TT sntep T ITV - 3nTeA pueT 3sF [BIOL §9I0Y TB3IOL 2G°0 ‘18183 Juoad Tenidy IIT dTgvaIIngNn 00T 068 Z9%T°T 0000°T 00°60 OFP"TTT TUNYD i. uoseay -[pyg @3ey vyadsag 3uoxg vyadag obejuoig uoT3dTIosaq | gh STITH MT NOOD ® STOR x i) VEMY MYT NOOD T0067 ST9el puel I03 sejewTasy entep puet peoy 311d squewsaozduT oT19nd oum peoy T2aeIn ‘10 Kuno) 76002 - 666T ‘ C "ON STI £00’8TT ADL asd 9202 MINOOD 9202/92/20 %00T RN a ST00HOS 0ITdnd TTIMOH :TOOUoS: sniels z3qumy a3eq (s)3Tureg BUTPTTNG [-S¥E :BUTUOZ NYOVA-TYILNZAISEY :SSETD |S : 07001 QEEa £pSET0-¥SZ0Z! HIONET S,1Y-£0 90. §202/01/L0 100021 NYQ¥OL WNET -suexr Ag: sbeg =»! adAg, s3ed ‘9071 -juoxg ¢ PaTITIBA I9qTT aTes IO suze! sur aTeS ‘aTeg s2 9202/52/80 wo pajuTId NOISONIAIT :43unod GIHSNMOL NOTYVH :UOT3OTPSTIng
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08/24/2026 Valuation 09:37 AM Report DB: Marion Twp 2026 4710-25-202-004 2026 Est. T.C.V. Property Class: 402 Map #: COONLK MARION TOWNSHIP SMITH LENA JORDAN RURIK DR HOWELL, MI 48843 SEC. 25 T2N, R4E, "COON LAKE HILLS NO. 2" LOT 70 Land Value Estimates for Land Table 25001.COON LAKE AREA * Factors * COO] N LK HILLS #2 - GALE L Description Frontage Depth Front Depth Rate %Adj. Reason Value CANAL 111.40 205.00 1.0000 1.2462 850 100 UNBUILDABLE 118,003 111 Actual Front Feet, 0.52 Total Acres Total Est. Land Value = 118,003 2026 Est. T.C.V. 4710-25-202-004 = 118,003 Est. TCV/Total Floor Area = 0.00, Most recent sale 07/10/2025 for 12,000 2025 Assessed MBOR S.E.V. Base for Cap IRM 59,000 59,000 59,000 3,152 2.70 2026 New Eg. Adjustment Loss Additions Tax Adjustment Losses 0 -50,000 0 0 5,848 0 2026 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT 59,000 9,000 9,000 3,237 9,000 9,000
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08/24/2026 09:38 AM 2026 BOARD OF REVIEW DECISION FROM MARION TOWNSHIP ASSESSING DEPT 2877 W COON LAKE RD HOWELL, MI 48843 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.) 4710-25-202-004 RURIK DR SMITH LENA JORDAN 4237 RURIK DR HOWELL MI 48843 SEC. 25 T2N, R4E, "COON LAKE HILLS NO. 2" LOT 70 THIS PROPERTY IS CLASSIFIED 402 (RESIDENTIAL-VACANT) Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary to compute your assessment and taxable value. The Board has completed their review of parcel number 4710-25-202-004 They have made the following determination based on the information you supplied. Board of Review Comments A/V & T/V REDUCED DUE TO WETLANDS [2026 ORIGINAL ASSESSED VALUE 59,000 [2026 "BOARD OF REVIEW" ASSESSED VALUE 9,000 (If the above amounts are the same, no revisions have occured) 2026 ORIGINAL TAXABLE VALUE
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scanswer_valuation.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. 26-001297 Respondent’s Contact Information: Filer Type: Local Unit of Government Local Unit of Government: Township Of Marion (LIVINGSTON) 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 Matthew M.I. Last Name Dedes Firm Name (if any) Township of Marion Address (No., Street, P.O. Box or Rural Route) 2877 W Coon Lake Rd City or Town Howell State Michigan ZIP Code 48843-8937 Telephone Number 517-546-1588 E-mail Address assessor@mariontownship.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. N/A Does the subject property have a principal residence exemption of 50% or more? Yes
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Please Explain Your Answer to this Appeal: The March Board of Review's valuation decision is accurate. 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?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Valuation Information: Parcel Identification Number: 4710-25-202-004 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 9000 Current Taxable Value as established by the Board of Review: 9000 What do you believe is the fair market value? 18000 What do you believe is the taxable value? 9000 Electronic Signature *Typing your name below will serve as your signature Respondent’s Signature: /s/ Matthew Dedes Attorney or Authorized Agent’s Signature: /s/
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Order_Setting_Aside_P_Default.2026-08-21_10-25-50.pdfRead complete document text →
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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 Lena J Smith, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001297 Township Of Marion, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has considered the file in this case and finds that Petitioner was held in default on May 26, 2026, 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: /s/ Patricia L. Halm Entered: August 21, 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
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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 Lena J Smith, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001297 Township Of Marion, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has considered the file in this case and finds that Petitioner was held in default on May 26, 2026, 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: /s/ Patricia L. Halm Entered: August 21, 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
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26-001297.pdfRead complete document text →
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RECEIVED JUN 05 2026 TO: Michigan Tax Tribunal; Small Claims Division MICHIGAN TAX TRIBUNAL 611 W. Ottawa St. Lansing, MI 48933 FROM: Lena Smith RE: MTT Docket No. 26-001297 DATE: 6/01/2026 This letter serves as a response to the ORDER OF DEFAULT | received via email dated May, 26, 2026. This document is 2 pages total; this page and a copy of the 2026 BOARD OF REVIEW DECISION. Sincerely, Lena Smith
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03/17/2026 10:38 am 2026 BOARD OF REVIEW DECISION FROM MARION TOWNSHIP . ASSESSING DEPT 2877 W COON LAKE RD HOWELL, MI 48843 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address "and legal description optional.): 4710-25-202-004 RURIK DR SMITH LENA JORDAN 4237 RURIK DR HOWELL M1 48843 SEC. 25 T2N, R4E, "COON LAKE HILLS NO. 2" LOT 70 THIS PROPERTY IS CLASSIFIED 402 (RESIDENTIAL-VACANT) Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary to compute your assessment and taxable value. The Board has completed their review of parcel number 4710-25-202-004 They have made the following determination based on the information you supplied. Board of Review Comments A/V & T/V REDUCED DUE TO WETLANDS 12026 ORIGINAL ASSESSED VALUE 59,000 | [2026 "BOARD OF REVIEW" ASSESSED VALUE 9,000 | (If the above amounts are the same, no revisions have occured) 2026 ORIGINAL TAXABLE VALUE 59,000 | 2026 "BOARD OF REVIEW" TAXABLE VALUE 9,000 ] [2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG oto 1000000 ee ean ] Please feel free to contact the assessor at the address listed above or call if you have any questions. “Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to initiate a new Small Claims appeal. Petition forms are available on this website.” http:/fwww.michigan.gov/taxtrib/0,4677,7-187-38254--,00.htm}
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R] [1 Retail U.S. (ENA Sm TH aid See IE = E ip DE. 418) = i. 48909 $6 Hovey Mm 9589 0710 5270 3713 3525 55 RDC 99 oo $23 IIE ae Tribwal MaCmg ar Tay ayy Vig Dn 2 gp yy Spal CAA MS Br po boxy 30232 hGH al J 4909 Poneogy EE TH RR PT THT EH RA AHI
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SC_Order_of_Default_of_Petition.2026-05-26_08-04-34.pdfRead complete document text →
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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 Lena J Smith, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001297 Township Of Marion, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of action taken by Board of Review, uncapping notice, PRE denial notice, final assessment notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 14 days of the entry of this order. Therefore, IT IS ORDERED that Petitioner is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.i Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By:_______________________________ Entered: May 26, 2026 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.
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MTT Docket No. 26-001297 Page 2 of 2 A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5)
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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 Lena J Smith, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001297 Township Of Marion, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of action taken by Board of Review, uncapping notice, PRE denial notice, final assessment notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 14 days of the entry of this order. Therefore, IT IS ORDERED that Petitioner is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.ii Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By:_______________________________ Entered: May 26, 2026 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
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MTT Docket No. 26-001297 Page 2 of 2 service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5)
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RECEIVED
APR 23 2026
A
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 copy 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
t =H a
MIL
Last Name/Company Name
LEN
Address (No., Street, P.0. Box or Rural Route)
J
J
Shr / IH:
$227
PVPAL DP.
THIELE
{Tyr
Email Address (do Sie
tbe all 2 Fy
LEWES:
TECH Gin. Cong
Section 2: Petitioner's Attorney/Authorized Representative’s Contact information
First Name
Last Name
Firm Name (if any)
Mailing Address {No., Street, P.O. Box or Rural Route)
( Fi) | 4)
City or Town
State
ZIP Code
Telephone Number
Email Address {do not enter unless you want MTT to send ail correspondence via email)
Section 3: Subject Property information “use te mulliple parcel form for additional, contiguous parcels.
How many parcels are you
If you are appealing more than one parcel, are they contiguous or adjoining?
appealing?
[1 ves
No*
J
**if No, you must file separate appeals for each parcel
Property Address (No., Street) pve Deve
Preece #90
State
2ZiP Code
City or Town
| twee
“Th Vi VasTON
wl
Gps
TaxPage 2
=, Vo STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Check which of the following you are appealing (check at that appty) True Cash and Taxable Value [J Taxable Value Only (calculation) [J Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal I am appealing the taxable value of a parcel of vacant residential land | purchased for $12,000 in 2025. The board of review found the taxable value to be $9,000 after a March hearing. The negotiation with the seller for the purchase price took the following into account: 1. The estimated wetlands boundary (Figure 1) shows the parcel contains emergent wetlands. 2. The soils on parcel #70 are not suitable for a sub-surface sewage disposal system due to slow permeable soils and a high-water table as determined by the Livingston County Health Department in 1995 when the previous owner attempted to build a home with a septic tank on the property. (Figure 2). : The parcel was purchased for recreational uses. | believe the parcel : | is worth $12,000 and it should be taxed at a rate of $6000. Section 6: Jurisdictional issues 2 Did you protest the assessment at a Board of Review (B80R)? 5 Ves O No 2 If Yes, check which BOR you attended: [4] March [Hl] July J December if No, please check the applicable reason(s): I] Not required to attend [] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) OJ Appealing within 35 days of State Tax Commission Order [i] Appealing within 35 days of receipt of Notice of Uncapping [1 other If you checked “other” above, explain:
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 Number:
47) Oo — 7 G5— JOLY
Classification of Properly:
Real [1
Personal [1 (check one}
Agricuiturat [3
Commerciai Cl
Industria
[1
residential
Timber-Cutover [J
Developmentai [1 Utility
[1 {check one)
Assessed Value {also known
as State Equalized Value) established | Taxable Value established by the Board of Review:
by the Board of Review:
is
P) Y]
What
do you b
¥
:
=
i
is
the
fai
t
val
150
Ki
?
at do you
believe
is the
fair marKet
value
(also known as true cash value)
¥
eq
) 0 b
Co
‘What do you believe is
the assessed vatue? (multiply true cash
What do you believe Kil taxable value? (cannot exceed
value by
.5
assessed value
v5)
b,po0 ——
)
LE
Bd
Doo. —
we
Fee Information
Does the property have a Principal Residence Exemption of at feast 50% as of the date of the filing of this petition for ali tax years at
issua?
2 ves
[J No
If you answered yes to the above question, you are not reguired 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
parce, the parcel with the highest State Equalized Value or Taxable Value 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 tota! filing 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 $500,600.00
$300.00
If the property is NOT residential property (see MCLPage 4
el
Page 6
.
Page 7
L
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.
SC_Notice_of_Docket_Number.2026-05-23_08-48-41.pdfRead complete document text →
Read document text excerpt
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 Lena J Smith, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001297 Township Of Marion, 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 23, 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
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 Lena J Smith, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001297 Township Of Marion, 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 23, 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
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.
Smith.pdfRead complete document text →
Read document text excerpt
Page 1
RECEIVED
APR 23 2026
A
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 copy 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
t =H a
MIL
Last Name/Company Name
LEN
Address (No., Street, P.0. Box or Rural Route)
J
J
Shr / IH:
$227
PVPAL DP.
THIELE
{Tyr
Email Address (do Sie
tbe all 2 Fy
LEWES:
TECH Gin. Cong
Section 2: Petitioner's Attorney/Authorized Representative’s Contact information
First Name
Last Name
Firm Name (if any)
Mailing Address {No., Street, P.O. Box or Rural Route)
( Fi) | 4)
City or Town
State
ZIP Code
Telephone Number
Email Address {do not enter unless you want MTT to send ail correspondence via email)
Section 3: Subject Property information “use te mulliple parcel form for additional, contiguous parcels.
How many parcels are you
If you are appealing more than one parcel, are they contiguous or adjoining?
appealing?
[1 ves
No*
J
**if No, you must file separate appeals for each parcel
Property Address (No., Street) pve Deve
Preece #90
State
2ZiP Code
City or Town
| twee
“Th Vi VasTON
wl
Gps
TaxPage 2
=, Vo STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Check which of the following you are appealing (check at that appty) True Cash and Taxable Value [J Taxable Value Only (calculation) [J Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal I am appealing the taxable value of a parcel of vacant residential land | purchased for $12,000 in 2025. The board of review found the taxable value to be $9,000 after a March hearing. The negotiation with the seller for the purchase price took the following into account: 1. The estimated wetlands boundary (Figure 1) shows the parcel contains emergent wetlands. 2. The soils on parcel #70 are not suitable for a sub-surface sewage disposal system due to slow permeable soils and a high-water table as determined by the Livingston County Health Department in 1995 when the previous owner attempted to build a home with a septic tank on the property. (Figure 2). : The parcel was purchased for recreational uses. | believe the parcel : | is worth $12,000 and it should be taxed at a rate of $6000. Section 6: Jurisdictional issues 2 Did you protest the assessment at a Board of Review (B80R)? 5 Ves O No 2 If Yes, check which BOR you attended: [4] March [Hl] July J December if No, please check the applicable reason(s): I] Not required to attend [] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) OJ Appealing within 35 days of State Tax Commission Order [i] Appealing within 35 days of receipt of Notice of Uncapping [1 other If you checked “other” above, explain:
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 Number:
47) Oo — 7 G5— JOLY
Classification of Properly:
Real [1
Personal [1 (check one}
Agricuiturat [3
Commerciai Cl
Industria
[1
residential
Timber-Cutover [J
Developmentai [1 Utility
[1 {check one)
Assessed Value {also known
as State Equalized Value) established | Taxable Value established by the Board of Review:
by the Board of Review:
is
P) Y]
What
do you b
¥
:
=
i
is
the
fai
t
val
150
Ki
?
at do you
believe
is the
fair marKet
value
(also known as true cash value)
¥
eq
) 0 b
Co
‘What do you believe is
the assessed vatue? (multiply true cash
What do you believe Kil taxable value? (cannot exceed
value by
.5
assessed value
v5)
b,po0 ——
)
LE
Bd
Doo. —
we
Fee Information
Does the property have a Principal Residence Exemption of at feast 50% as of the date of the filing of this petition for ali tax years at
issua?
2 ves
[J No
If you answered yes to the above question, you are not reguired 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
parce, the parcel with the highest State Equalized Value or Taxable Value 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 tota! filing 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 $500,600.00
$300.00
If the property is NOT residential property (see MCLPage 4
el
Page 6
.
Page 7
L
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.