Leon Messner, Petitioner V Township Of Deerfield, 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 

Leon Messner, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003789 

 

Deerfield Township, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

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 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 24-003789 

Page 2 of 2 

 

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

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

9.47%, (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, 

and (xix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%. 

 

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: January 13, 2026 

jcr 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

RECEIVED 

JAN 18 2026 

MICHIGAN TAX TRIBUNA 

TOWNSHIP OF DEERFIELD 

) 

468 Carey Street 

P.O. Box 176 

Deerfield, MI 49238 

517-447-3000 

FROM THE OFFICE OF CHRIS RENIUS, ASSESSOR 

P.O BOX 111 OTTAWA LAKE, MI 49267 

734-347-8109 

January 7, 2026 

Michigan Tax Tribunal 

P.O. Box 30232 

611 W. Ottawa, 4" Floor 

Lansing, MI 48909 

RE: 

2024 Property Tax Appeal 

Docket Number 24-003789 

Leon Messner vs. Township of Deerfield 

Parcel ID #: DE0-133-1575-00 

To Whom It May Concern, 

Enclosed please a Stipulation for Entry of Consent Judgement executed by both parties for the 

above referenced Docket Number. Please process in your usual manner. 

Best regards, 

Christopher Renius, MAAO 

Deerfield Township Assessor

Page 2

GRETCHEN WHITMER 

+ 

GOVERNOR 

Leon Messner 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

Petitioner(s) 

v 

Township of Deerfield 

Respondent(s) 

1. The subject property is in Lenawee 

MARLON {. BROWN, DPA 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MTT Docket No, 24-003789 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

2. 

Parcel Number: DE0-133-1575-00 

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

Form addressing all other parcels at issue.) 

County. 

3. 

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 

$100,000 

$100,000 

2025 

$108,700 

$103,100 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2024 

$175,000 

$87,500 

$87,500 

2025 

$175,000 

$87,500 

$87,500 

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.) 

N/A

Page 3

MTT Docket No. 24-003789 

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 tax year(s). 

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

7. 

The parties agree to the withdrawal of parcel number: 

(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) 

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

SE 

yd 

A Jp r2 

Jai Cieccep 

7 

Printed Name: John Riegger 

Date: January 5, 2025 

Signature of 7p 

a 

7 —— 

Printed Name: Christopher Renius 

Date: January 5, 2025

Page 4

Deerfield Township Assessor 

P.O. Box 111 

Ottawa Lake, MI 49267 

METROPLEX MI 480 

# 

Michigan Tax Tribunal 

P.O. Box 30232 

611 W. Ottawa, 4% Floor 

Lansing, MI 48909 

m

SEISEED- 1

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 

JAN 18 2026 

MICHIGAN TAX TRIBUNA 

TOWNSHIP OF DEERFIELD 

) 

468 Carey Street 

P.O. Box 176 

Deerfield, MI 49238 

517-447-3000 

FROM THE OFFICE OF CHRIS RENIUS, ASSESSOR 

P.O BOX 111 OTTAWA LAKE, MI 49267 

734-347-8109 

January 7, 2026 

Michigan Tax Tribunal 

P.O. Box 30232 

611 W. Ottawa, 4" Floor 

Lansing, MI 48909 

RE: 

2024 Property Tax Appeal 

Docket Number 24-003789 

Leon Messner vs. Township of Deerfield 

Parcel ID #: DE0-133-1575-00 

To Whom It May Concern, 

Enclosed please a Stipulation for Entry of Consent Judgement executed by both parties for the 

above referenced Docket Number. Please process in your usual manner. 

Best regards, 

Christopher Renius, MAAO 

Deerfield Township Assessor

Page 2

GRETCHEN WHITMER 

+ 

GOVERNOR 

Leon Messner 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

Petitioner(s) 

v 

Township of Deerfield 

Respondent(s) 

1. The subject property is in Lenawee 

MARLON {. BROWN, DPA 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MTT Docket No, 24-003789 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

2. 

Parcel Number: DE0-133-1575-00 

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

Form addressing all other parcels at issue.) 

County. 

3. 

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 

$100,000 

$100,000 

2025 

$108,700 

$103,100 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2024 

$175,000 

$87,500 

$87,500 

2025 

$175,000 

$87,500 

$87,500 

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.) 

N/A

Page 3

MTT Docket No. 24-003789 

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 tax year(s). 

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

7. 

The parties agree to the withdrawal of parcel number: 

(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) 

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

SE 

yd 

A Jp r2 

Jai Cieccep 

7 

Printed Name: John Riegger 

Date: January 5, 2025 

Signature of 7p 

a 

7 —— 

Printed Name: Christopher Renius 

Date: January 5, 2025

Page 4

Deerfield Township Assessor 

P.O. Box 111 

Ottawa Lake, MI 49267 

METROPLEX MI 480 

# 

Michigan Tax Tribunal 

P.O. Box 30232 

611 W. Ottawa, 4% Floor 

Lansing, MI 48909 

m

SEISEED- 1

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

Leon Messner,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003789

Township Of Deerfield, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

February 3, 2026 

HEARING TIME:

10:00 AM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

168899778 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 24-003789

Page 2 of 12

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged as indicated above.

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are automatically included 

in valuation appeals once the assessment has been established for that tax year. For purposes of 

administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit 

documentation and be prepared to discuss subsequent tax year assessments at hearings to be conducted on 

or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year, 

taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at 

the March Board of Review for that year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. 

The following motions and requests may be filed by either party regarding the scheduled hearing. Motions and 

requests may be submitted to the Tribunal by mail or through the Tribunal’s e-filing system. Motions and 

requests may be sent to the opposing party by mail or by e-mail, if the parties agree to submission by e-mail. If 

sent by mail, motions and requests must be sent to the opposing party or their authorized representative at the 

address identified in the petition or answer for that party or authorized representative, unless the party or 

authorized representative filed an appearance or other documentation identifying a different mailing address. 

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

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

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

Page 3

MTT Docket

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

RECEIVED 

0CT 21 2024 

MICHIGAN TAX TRIBUNAL 

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. 24-003789 

Section 1: Respondent’s Contact Information 

First Name: 

Mi: 

Last Name/Company Name/Unit of Government: 

Deerifled Township 

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

County: 

P.O. Box 111 

Lenawee 

City or Town: 

State: 

ZIP Gode: 

Ottawa Lake 

MI 

49267 

Telephone Number: 

Fax Number: 

734-347-8109 

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

rrassessing@gmail.com 

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

| 

First Name: 

M.l: 

Last Name: 

Christopher 

Renius 

Firm Name (if any): 

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

P.O. Box 111 

City or Town: 

State: 

ZIP Code: 

Ottawa Lake 

MI 

49267 

Telephone Number: 

Fax Number: 

734-347-8109 

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

rrassessing@gmail.com 

Section 3: Subject Property Information 

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

Yes 

[J No 

Are the parcels listed by Petitioner contigtious or adjoining? 

If not, list which parcels adjoin one another.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

Section 4: Explain Your Answer to this Appeal 

MARLON 

|. BROWN, DPA 

DIRECTOR 

Property is assessed at 50% of market value. 

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)? [17] Yes 

1 No 

If yes, check which BOR Petitioner attended: 

March 

0 

July 

O December 

if no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? a Yes 

a 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? |] Yes 

[mu] No 

If yes, cite the Board's authority. 

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

If yes, explain 

no 

is Petitioner appealing from a State Tax Commission Order? 

[J ves 

jr} No 

If so, what is the issue date?

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 at a BOR? a Yes 

No 

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

[| July 

O December 

List the date the BOR denied Petitioners 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 at a BOR? Od Yes 

7] No 

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

O July 

Od 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) 

a 

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: 

DE0-133-1575-00 

Classification of Property: 

Real 

Personal 

(check one) 

| 

Agricultural 

Commercial 

Industrial 

Residential 

~Timber-Cutover 

Developmental 

Utility 

(check one) 

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

$100,000 

Current Taxable Value as established by the BOR: 

$100,000 

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

$200,000 

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

$100,000 

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

Page 4

Parcel Number: 

DE0-133-1575-00 

Jurisdiction: 

DEERFIELD TOWNSHIP 

County: 

LENAWEE 

Printed on 

10/15/2024 

Grantor 

Grantee 

Sale 

Sale 

Inst. 

|Terms 

of 

Sale 

Liber 

Verified 

Prent. 

Price 

Date 

Type 

i 

& 

Page 

By 

Trans. 

SMITH, 

THOMAS 

IL, 

JR 

MESSNER, 

LEON 

17¢, 000i 08/01/2022 

‘WD 

03-ARM'S 

LENGTH 

2645-191 

DEED 

100.0 

SMITH, 

CALLIE 

J 

{SMITH, 

THOMAS 

L, 

JR 

100i 

12/29/2014 

[QC 

21-NOT USED/OTHER 

2499-797 

DEED 

H 

0.0 

SPOERING/ANDREW 

J 

& 

JULIE 

[SMITH/THOMAS 

L/JR 

& 

CALLI 

202,500] 

10/15/2004 

{WD 

03-ARM'S 

LENGTH 

2284432 

DEED 

i 

0.0 

IOTT/BRIAN 

F// 

| SPOERING/ANDREW 

J 

& 

JULIE 

130,000! 

02/28/2000 

[WD 

03~-ARM'S 

LENGTH 

1698937 

DEED 

{ 

0.0 

Property Address 

Class: 

RESIDENTIAL-IMPRO [Zoning: 

NONE 

[Building Permit (s) 

Date 

Number 

Status 

{9250 

GARNO 

RD 

School: 

BRITTON DEERFIELD SCHOOLS 

(DEER 

| 

P.R.E. 

100% 03/04/2024 

Owner's Name/Address 

MESSNER, 

LEON 

2024 Bst TCV 275,800 TCV/TFA: 

188.20 

| 

JOEN RIEGGER 

lL 

— 

- 

- 

9265 

LAKEVIEW 

DR 

X [Improved 

| 

[vacant 

Land Value Estimates 

for Land Table AG-RS.RESIDENTIAL 

IN TOWNSHIP 

PINCKNEY MI 

48169 

Public 

* 

Factors 

* 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

ee 

Dirt Fond 

RESIDENTIAL IN TWP 

1.490 Acres 28,456 

100 

42,400 

Tax Description 

IX 

iGravel Road 

1.49 

Total Acres 

Total 

Est. 

Land Value 

= 

42,400 

PT OF W1/2 NW1/4 SEC 33 165 RSE DES AS 

Paved Road 

JCOMM ON 

§ LI OF NWL/4 AT A 2T LOC 790.50 

Storm Sewer 

FT N88745'00"E 

FROM W1/4 

COR AND RUNN 

TH 

Sidewalk 

N 485.61 

FT TH $S88°23'27"W 151.97 

FT TH 

Water 

N1707'53"W 279.79 

FT 

TH N88°22'37"E 

Sewer 

205.17 

FT TH $1700'33"E 279.85 

FT TH 

% 

|Electric 

S88°23727"W 36.60 

FT TH 

S 485.71 

FT TO 

S 

| 

gus 

LI 

OF NW1/4 

TH

Page 5

Resident

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

Leon Messner,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003789

Township Of Deerfield,

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.

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.

Page 2

MTT Docket No. 24-003789

Page 2 of 6

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: November 1, 2024

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 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

Leon Messner,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003789

Township Of Deerfield,

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.

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

Page 4

MT

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

Leon Messner,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003789

Township Of Deerfield,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.1 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).2 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2024 tax year(s) only.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

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

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

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

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

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

1 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

2 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

Page 2

MTT Docket No. 24-003789

Page 2 of 4

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

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

arguments unless otherwise ordered by the Tribunal.

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

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

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

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

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 15, 2024

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

Leon Messner,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003789

Township Of Deerfield,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.3 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).4 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2024 tax year(s) only.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

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

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

decision relates to the grant or denial of a poverty or disabled

Page 4

MTT

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

Page 1

RECEIVED 

AUG 

6 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes, 

Pursuant to Michigan Tax Tribunal Rule (TTR) 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. 

Section 1: Petitioner's Contact information 

First Name 

M.L 

Last Name/Company Name 

Leon 

Messner 

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

9250 Garno Road 

City or Town 

State 

ZIP Code 

Deerfield 

Ml 

49238 

Telephone Number 

Fax Number 

571-438-0341 

n/a 

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

Imessner11@gmail.com 

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

} 

First Name 

MI 

Last Name 

John 

Riegger 

Firm Name (if any) 

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

9265 Lakeview DR 

City or Town 

State 

ZIP Code 

Pinckney 

Mi 

48169 

Telephone Number 

Fax Number 

734-904-9964 

n/a 

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

jer182527 @gmail.com 

Section 3: Subject Property Information 

How many 

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

parcels areyou 

| [7] vest 

[] No

Page 2

A [oe] A 

Et 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

ati that apply) 

True Cash and Taxable Value 

[J Poverty Exemption 

[1] Taxable Value Only (calculation) 

[1] Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

{0 Eligible Manufacturing Personal Property (ESA) 

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

[7] Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

This project home was purchased in an arms-length transaction, but admittedly above 

what it would be at traditional fair market value because we envisioned the upside of 

major renovations and repairs. 

Externally, roofing is well beyond the end of life on the home as well as two small 

garages. Internally, given the homes age, none of the house has not been holistically 

updated with regard to wiring, plumbing, windows, insulation or waterproofing the 

basement. 

It can be difficult to find comparable property values in a market where most other 

homes are sold in good or better condition. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2023 & 2024 

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

Yes 

[m} No 

if Yes, check which BOR you attended AND attach the BOR decision: 

March 

O July 

[| December 

If No, check the applicable reason(s): 

Oa Not required to attend 

[I] Assessment Change Notice was not received by Petitioner 

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

O Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

46DEO-133-1575-00 

Classification of Property: 

Real 

Personal 

{checkone) 

[my] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Gutover 

Developmental 

Utility 

(check one) 

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

$100,000.00 

Current Taxable Value as established by the BOR: 

$100,000.00 

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

$151,573.00 

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

$75,786.50 

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

Section 8: Classification Information «only the Mi Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

46DE0-133-1575-00 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

a 

Agricultural 

Commercial 

Industrial 

Residentiai 

Timber-Cutover 

Developmental 

Ulllity 

. 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one} 

ml 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

ri 

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

Residential 

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

Residential

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

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

Yes 

[mi] No 

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

I} Yes 

No 

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

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

if you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus 

$25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. 

If your property is residential property (see MCL

Page 5

03/2

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

Leon Messner,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003789

Township Of Deerfield,

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: October 15, 2024

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

Leon Messner,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003789

Township Of Deerfield,

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: October 15, 2024

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

RECEIVED 

AUG 

6 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes, 

Pursuant to Michigan Tax Tribunal Rule (TTR) 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. 

Section 1: Petitioner's Contact information 

First Name 

M.L 

Last Name/Company Name 

Leon 

Messner 

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

9250 Garno Road 

City or Town 

State 

ZIP Code 

Deerfield 

Ml 

49238 

Telephone Number 

Fax Number 

571-438-0341 

n/a 

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

Imessner11@gmail.com 

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

} 

First Name 

MI 

Last Name 

John 

Riegger 

Firm Name (if any) 

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

9265 Lakeview DR 

City or Town 

State 

ZIP Code 

Pinckney 

Mi 

48169 

Telephone Number 

Fax Number 

734-904-9964 

n/a 

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

jer182527 @gmail.com 

Section 3: Subject Property Information 

How many 

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

parcels areyou 

| [7] vest 

[] No

Page 2

A [oe] A 

Et 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

ati that apply) 

True Cash and Taxable Value 

[J Poverty Exemption 

[1] Taxable Value Only (calculation) 

[1] Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

{0 Eligible Manufacturing Personal Property (ESA) 

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

[7] Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

This project home was purchased in an arms-length transaction, but admittedly above 

what it would be at traditional fair market value because we envisioned the upside of 

major renovations and repairs. 

Externally, roofing is well beyond the end of life on the home as well as two small 

garages. Internally, given the homes age, none of the house has not been holistically 

updated with regard to wiring, plumbing, windows, insulation or waterproofing the 

basement. 

It can be difficult to find comparable property values in a market where most other 

homes are sold in good or better condition. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2023 & 2024 

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

Yes 

[m} No 

if Yes, check which BOR you attended AND attach the BOR decision: 

March 

O July 

[| December 

If No, check the applicable reason(s): 

Oa Not required to attend 

[I] Assessment Change Notice was not received by Petitioner 

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

O Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

46DEO-133-1575-00 

Classification of Property: 

Real 

Personal 

{checkone) 

[my] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Gutover 

Developmental 

Utility 

(check one) 

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

$100,000.00 

Current Taxable Value as established by the BOR: 

$100,000.00 

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

$151,573.00 

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

$75,786.50 

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

Section 8: Classification Information «only the Mi Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

46DE0-133-1575-00 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

a 

Agricultural 

Commercial 

Industrial 

Residentiai 

Timber-Cutover 

Developmental 

Ulllity 

. 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one} 

ml 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

ri 

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

Residential 

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

Residential

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

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

Yes 

[mi] No 

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

I} Yes 

No 

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

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

if you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus 

$25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. 

If your property is residential property (see MCL

Page 5

03/2

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.