Record Finder / 26-001510-TT
Michigan
Linda M Palmer Trust Petitioner V Township Of Lake Respondent
- Petitioner
- Linda M Palmer Trust
- Respondent
- Township Of Lake
Case overview
- Docket number
- 26-001510-TT
- Status
- Ready Schedule
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Huron
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 6 | Notice of Filing | Not recorded | Not recorded | 09/04/2026 | Not recorded | Download |
| 5 | Answer was received | RESP | Not recorded | 06/23/2026 | Not recorded | Download |
| 4 | Order Correcting Docket | Not recorded | Not recorded | 06/03/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 05/27/2026 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 05/27/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 04/17/2026 | $200.00 | Download |
Documents
SC-Notice_of_Filing_of_Answer.2026-09-04_16-40-41.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 Linda M Palmer Trust, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001510 Township Of Lake, 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. 26-001510 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 Linda M Palmer Trust, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001510 Township Of Lake, 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
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MT
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June 23, 2026 )5-()49¢ LAKE TOWNSHIP Huron County, Michigan www.laketownship.net Michigan Tax Tribunal P O Box 30232 Lansing MI 48909 Re: Docket No: 26-001510 :inda M Palmer Trust v Township of Lake Dear Clerk: RECEIVED JUN 3 02026 MICHIGAN TAX TRIBUNAL 989-856-4867 Email: info@laketownship.net Enclosed for filing please find Respondent's Answer to Petition and Proof of Service in connection with the above referenced tax appeal. Sincerely, Valerie McCallum Assessor Enclosure C: Brian Palmer
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\
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL ANSWER FORM
VALUATION / UNCAPPING
MTT DOCKET NO. 26 001510
Section 1: Respondent’s Contact Information
Unit of Government
Lake Township (Huron County)
Mailing Address (No., Street, P.O. Box or Rural Route):
P O Box 429
City or Town:
State:
ZIP Code:
Caseville
Mi
48725
Telephone Number: 089 856 4867
Email Address (do not enter unless you want MTT to send all correspondence via email):
assessor@laketownship.net
Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information
First Name:
ML:
Last Name:
Valerie
McCallum
Firm Name {if any):
Mailing Address (No., Street, P.O. Box or Rural Route):
City or Town:
State:
ZIP Code:
Telephone Number:
Emall Address (do not enter unless you want MTT to send all correspondence via email):
Section 3: Subject Property Information
Are the parcels listed by Petitioner contiguous or adjoining?
If na, list all parcels that are adjoining in separate groupings. Attach a
separate sheet if necessary.
[] Yes
O No
Not Applicable
Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue?
0 Yes
[%]} NoPage 3
N STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA © GOVERNOR LANSING DIRECTOR Section 4: Explain Your Answer to this Appeal Subject property's assessment increase was similar to other lakefront parcels. Documentation supporting Respondent's assessment will be provided at a later date. On June 9, 2026, Respondent Assessor requested, via email (attached), an opportunity to visit the subject property to update the Township's records. No response has been received as of June 23, 2026. 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)? b/] Yes [| No If yes, check which BOR Petitioner attended: [vi] March Oa July O December If the July or December BOR revised the assessment(s) at issue, did it have authority? [0] Yes [0] No If yes, cite the Board's authority. Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? [Hl] Yes [v4] No If yes, explain Is Petitioner appealing from a State Tax Commission Order? [J ves v4) No If so, what is the issue date? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE When was the Notice of Uncapping, if applicable, issued? Under what statutory section was the Taxable Value uncapped? Section 6: Valuation Information use the multiple parcel form for additional, contiguous parcels. Parcel Number: 13 016 264 00 Classification of Property: Real [J Personal [J (check one) Agricultural [1 Commercial 0 Industrial (1 Residential @ Timber-Cutover [1 Developmental [1 Utility (J (check one)
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06/19/2026 05:08 PM 2026 BOARD OF REVIEW DECISION FROM LAKE TOWNSHIP P 0 BOX 429 CASEVILLE MI 48725 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parce! Code required. Property address and legal description optional.) 3213-016-264-00 4672 PORT AUSTIN RD PALMER LINDA M TRUST 11070 W GATES RD ROMEO MI 48065 E 100 FT OF W 700 FT OF THAT PT OF GOV'T LOT 3 THAT LIES N OF US R/W M-25. THIS PROPERTY IS CLASSIFIED 401 (RESIDENTIAL-IMPROVED) 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 3213-016-264-00 They have made the following determination based on the information you supplied. Board of Review Comments PETITION DENIED. SALES REVIEWED AND ASSESSMENT DETERMINED TO BE IN LINE WITH MARKET. [2026 ORIGINAL ASSESSED VALUE 431,000 | 2026 "BOARD OF REVIEW" ASSESSED VALUE 431,000 | (If the above amounts are the same, no revisions have occured) 2026 ORIGINAL TAXABLE VALUE 167,427 2026 "BOARD OF REVIEW" TAXABLE VALUE 167,427 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 0.0000 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://www.michigan.gov/taxirib/0,4677,7-187-38254---,00. htm!
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Valerie McCallum <supervisor@laketownship.net> 6/9/2026 2:50 PM Palmer v Lake Township To phl2004@mac.com Brian, I have read through your petition filed with the Michigan Tax Tribunal. Based upon your description of the property | would like to schedule an appointment with you to do an onsite assessment review, if possible. Please let me know if we can make arrangements for this in the next week or two. Thank you. Valerie McCallum, Supervisor Lake Township, Huron County, MI PO Box 429 Caseville MI 48725 989.856.4867
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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 Linda M Palmer Trust, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001510 Township Of Lake, Respondent. ORDER CORRECTING DOCKET The Tribunal has considered the file in this case and finds that this appeal was filed in the name of Brian Palmer. The documentation filed with the petition indicates, however, that the record owner of the property and proper petitioner in this matter is Linda M Palmer Trust. The docket should therefore be corrected to reflect the same, with the originally listed Petitioner as the authorized representative. The noted error is properly corrected under the misnomer doctrine.1 Therefore, IT IS ORDERED that the docket shall be CORRECTED as identified above. By: _________________________________ Patricia L. Halm, Tribunal Chair Entered: June 3, 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 1 See Vanco 1 LLC v Grand Rapids, unpublished per curiam opinion of the Court of Appeals, issued November 18, 2014 (Docket No. 317305).
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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 Linda M Palmer Trust, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001510 Township Of Lake, Respondent. ORDER CORRECTING DOCKET The Tribunal has considered the file in this case and finds that this appeal was filed in the name of Brian Palmer. The documentation filed with the petition indicates, however, that the record owner of the property and proper petitioner in this matter is Linda M Palmer Trust. The docket should therefore be corrected to reflect the same, with the originally listed Petitioner as the authorized representative. The noted error is properly corrected under the misnomer doctrine.2 Therefore, IT IS ORDERED that the docket shall be CORRECTED as identified above. By: _________________________________ Patricia L. Halm, Tribunal Chair Entered: June 3, 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 2 See Vanco 1 LLC v Grand Rapids, unpublished per curiam opinion of the Court of Appeals, issued November 18, 2014 (Docket No. 317305).
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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 Linda M Palmer Trust, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001510 Township Of Lake, Respondent. ORDER CORRECTING DOCKET The Tribunal has considered the file in this case and finds that this appeal was filed in the name of Brian Palmer. The documentation filed with the petition indicates, however, that the record owner of the property and proper petitioner in this matter is Linda M Palmer Trust. The docket should therefore be corrected to reflect the same, with the originally listed Petitioner as the authorized representative. The noted error is properly corrected under the misnomer doctrine.3 Therefore, IT IS ORDERED that the docket shall be CORRECTED as identified above. By: _________________________________ Patricia L. Halm, Tribunal Chair Entered: June 3, 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 3 See Vanco 1 LLC v Grand Rapids, unpublished per curiam opinion of the Court of Appeals, issued November 18, 2014 (Docket No. 317305).
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RECEIVED APR 2 2 2026 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 / 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 First Name M.I Last Name/Company Name BRIAN PALMER Mailing Address (No., Street, P.O. Box or Rural Route) 11070 West Gates St. City or Town State ZIP Code Bruce Township MI #80656 Telephone Number5863370046 Email Address (do not enter unless you want MTT to send all correspondence via email) phl2004@mac.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Mm. Last Name Firm Name (if any) Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Email Address (do not enter unless you want MTT to send all correspondence via email) Section 3: Subject Property Information »use the multipte 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 0 Yes* [] No** **If No, you must file separate appeals for each parcel Property Address (No., Street) 4672 PORT AUSTIN RD. City or Town County R N State ZIP Code ICASEVILLE URO MI 48725
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Check which of the following you are appealing (check all that apply) True Cash and Taxable Value [J Taxable Value Only (calculation) [1 Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal THE ASSESSED VALUE OF $431,000 WOULD TRANSLATE TO A MARKET VALUE of $862,000. Per recent appraisals and comps of a single-story, original construction, 100% masonry- block building, 1656 s.f., uninsulated, slab-on-grade home, with two bedrooms, and 1 1/2 baths, no wall or ceiling finishes, no plaster or drywall, no wall partitions, built approx. 1950 (75 years +), has a full maximum replacement value of approximately $293,000, per a Frankenmuth Insurance valuation inspection in Feb, 2026, with the land value comparisons for .93 acre@ $250,000 per acre maximum valuation= $233,000. This lequates to an aggregate market valuation of $526,000. Assessed Valuation of $263,000. Note: Past appraisals, and recent comps are also available. Section 6: Jurisdictional Issues Did you protest the assessment at a Board of Review (BOR)? Yes [m] No If Yes, check which BOR you attended: [A March [] July [] December If No, please check the applicable reason(s): Not required to attend [| Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) Appealing within 35 days of State Tax Commission Order [[] Appealing within 35 days of receipt of Notice of Uncapping Other If you checked “other” above, explain: Filed via email, as proffered by Lake Township, and was not required to attend. Request for relief was denied.
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information suse the multiple parcel form for additional, contiguous parcels. Parcel Number:354 3-01 6-264-00 Classification of Property: Real Personal [J (check one) Agricultural [1 Commercial J Industrial [J Residential A Timber-Cutover (1 ~~ Developmental J 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: $431,000 $167,427 What do you believe is the fair market value (also known as true cash value)? $526,000 What do you believe is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed value by .5) $263,000 assessed value) $1 02,165 Fee Information Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue? Yes No If you answered yes to the above question, you are not required to pay any filing fees. If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. If you are appealing more than one parcel, the 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 total 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 $500,000.00 $300.00 If the property is NOT residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $250.00 * Plus $25.00 for each additional parcel, as indicated above. If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. Signatupe required Fld Petitioner Or Att ey/AutHori: Representative’s
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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 Linda M Palmer Trust, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001510 Township Of Lake, 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 27, 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 Linda M Palmer Trust, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001510 Township Of Lake, 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 27, 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 Linda M Palmer Trust, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001510 Township Of Lake, 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 27, 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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RECEIVED APR 2 2 2026 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 / 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 First Name M.I Last Name/Company Name BRIAN PALMER Mailing Address (No., Street, P.O. Box or Rural Route) 11070 West Gates St. City or Town State ZIP Code Bruce Township MI #80656 Telephone Number5863370046 Email Address (do not enter unless you want MTT to send all correspondence via email) phl2004@mac.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Mm. Last Name Firm Name (if any) Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Email Address (do not enter unless you want MTT to send all correspondence via email) Section 3: Subject Property Information »use the multipte 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 0 Yes* [] No** **If No, you must file separate appeals for each parcel Property Address (No., Street) 4672 PORT AUSTIN RD. City or Town County R N State ZIP Code ICASEVILLE URO MI 48725
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Check which of the following you are appealing (check all that apply) True Cash and Taxable Value [J Taxable Value Only (calculation) [1 Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal THE ASSESSED VALUE OF $431,000 WOULD TRANSLATE TO A MARKET VALUE of $862,000. Per recent appraisals and comps of a single-story, original construction, 100% masonry- block building, 1656 s.f., uninsulated, slab-on-grade home, with two bedrooms, and 1 1/2 baths, no wall or ceiling finishes, no plaster or drywall, no wall partitions, built approx. 1950 (75 years +), has a full maximum replacement value of approximately $293,000, per a Frankenmuth Insurance valuation inspection in Feb, 2026, with the land value comparisons for .93 acre@ $250,000 per acre maximum valuation= $233,000. This lequates to an aggregate market valuation of $526,000. Assessed Valuation of $263,000. Note: Past appraisals, and recent comps are also available. Section 6: Jurisdictional Issues Did you protest the assessment at a Board of Review (BOR)? Yes [m] No If Yes, check which BOR you attended: [A March [] July [] December If No, please check the applicable reason(s): Not required to attend [| Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) Appealing within 35 days of State Tax Commission Order [[] Appealing within 35 days of receipt of Notice of Uncapping Other If you checked “other” above, explain: Filed via email, as proffered by Lake Township, and was not required to attend. Request for relief was denied.
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information suse the multiple parcel form for additional, contiguous parcels. Parcel Number:354 3-01 6-264-00 Classification of Property: Real Personal [J (check one) Agricultural [1 Commercial J Industrial [J Residential A Timber-Cutover (1 ~~ Developmental J 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: $431,000 $167,427 What do you believe is the fair market value (also known as true cash value)? $526,000 What do you believe is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed value by .5) $263,000 assessed value) $1 02,165 Fee Information Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue? Yes No If you answered yes to the above question, you are not required to pay any filing fees. If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. If you are appealing more than one parcel, the 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 total 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 $500,000.00 $300.00 If the property is NOT residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $250.00 * Plus $25.00 for each additional parcel, as indicated above. If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. Signatupe required Fld Petitioner Or Att ey/AutHori: Representative’s
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