Lois E Blumka, Petitioner V Township Of Bear Creek, 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 

Lois E Blumka, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000357 

 

Bear Creek Township, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has considered the file in this case and the submitted Stipulation for Entry 

of Consent Judgment (Stipulation) and finds that the Stipulation meets all filing and 

statutory requirements.1 As such, the Tribunal shall enter the 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 principal residence exemption for the tax years at 

issue within 20 days of entry of this Consent Judgment. 

 

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 within 28 

days of the entry of this Consent Judgment. If a refund is warranted, it shall be without 

interest, as provided by MCL 211.7cc. It shall, however, include a proportionate share 

of any property tax administration fees paid and penalty and interest paid on delinquent 

taxes. The refund shall also separately indicate the amount of the taxes, fees, 

penalties, and interest being refunded. 

 

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. 

 

 

 

Entered: July 9, 2026 

 

 

 

 

By: /s/ Joshua M. Wease 

jc 

 

 

 

1 See MCL 211.27a.

Page 2

MTT Docket No. 26-000357 

Page 2 of 2 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Lois E Blumka 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No. 26 000357 TT 

Township of Bear Creek 

Respondent(s) 

SUBSTITUTION OF ASSESSOR 

Use this form to report changes regarding assessors of record of local units of government. 

Complete all sections that apply. This form must be completed in every case there is a 

substitution. The completed form must be filed with the Tribunal and served on the opposing 

party or their representative. 

1. Full name (first, middle initial, last) 

Garrett W Muir 

2. Firm Name (if applicable) 

addess373 N Division Road, Petoskey, MI 49770 

4. Telephone No. 

5. E-mail Address 

231 254 5558 

assessing@bearcreektownshipmi.gov 

6. Local Unit of Government 

Township of Bear Creek 

Dt A~ 

New Assessor's signature 

Garrett Muir 

[Print/type name of person signing] 

PROOF OF SERVICE 

| certify that on this date 

| served a copy of this Substitution of Assessor on the opposing party or 

their representative. 

Af=TY ~ 

06/30/2026 

7) WM 

7 Pah 

Date 

Signature

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

Congr 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Lois E Blumka 

: 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\ 

MTT Docket No. 26 000357 TT 

Township of Bear Creek 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(PRINCIPAL RESIDENCE EXEMPTION) 

1. 

The subject property is in Emmet 

County. 

2. 

Owner's name and subject property address: Anthony E & Lois E Blumka 

1103 Park Ave 

Petoskey, MT 49770 

3. 

The revised PRE percentage is as shown below: 

Parcel Number 

Tax Year 

Revised PRE Percentage 

24 01 16 33 201 003 

2026 

100 

4. 

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

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

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

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

appeal. The parties may agree, however, to withdraw the appeal of specific parcels 

and/or tax year(s). 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Page 2

MTT Docket No. 26 000357 

TT 

Page 2 of 2 

IF APPLICABLE, complete the following section. Otherwise, LEAVE BLANK. 

5. 

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.) 

6. 

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

Signature of Petitioner's Authorized Representative or, 

if none, Petitioner: 

~ 

p 

—_ 

rite tee 

Printed wal Lois E Blumka 

Date: 06/30/2026 

Signature of Respondent's authorized representative: 

Ltt ho 

Printed Name: Garrett Muir 

Date: 06/30/2026

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000357

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Other

Files

Document Type: Documentation

Attachment File Name: Substitution of Assessor

Document Type: Stip for Consent Judgment

Attachment File Name: Stipulation for Entry of Consent Judgment (PRE)

Fee Information

Filing Fee: $ 25.00

Payment Information

Payment: $ 25.00

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 

Bear Creek Township 

MAY 11 2026 

373 Division Road 

Petoskey, Michigan 49770 

Phone: 231-347-1311 Fax: 347-0736 

Email: supervisor@bearcreektownshipmi.gov 

MICHIGAN TAX TRIBUNAL 

May 7, 2026 

Michigan Tax Tribunal 

611 W. Ottawa Street 

P.O. Box 30232 

Lansing, Mi. 48909 

RE: MTT DOCKET 26-000357 

To Whom 

it May Concern, 

On April 10, 2026 

| received the attached “Request for Informal 

Settlement Conference” and scheduled the request for May 7, 2026 

at 1 pm. 

I, attest that on May 7, 2026 at 1 pm 

| met with Lois Blumka and we 

couldn't settle the PRE Denial Appeal. 

Sincerely, 

Dennis Keiser 

R-8093 

Enc: 2

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

‘GOVERNOR 

LANSING 

DIRECTOR 

lols 

EE plutmkA 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

2¢ 

- 000 3 $7 

v 

MTT Docket No ter 

ToNEH Por Heil CREE 

Respondent(s) 

REQUEST FOR INFORMAL SETTLEMENT CONFERENCE 

1. 

1 am requesting an informal settlement conference be scheduled and held to discuss this 

case. 

2. 

A hearing has not yet been scheduled in this case. 

3. Name 

of Requestor; 

_ £-2/% 

E Brum kA 

Requestor's Phone Number: 

_ 417 49% 2202 

Requestor's Email (if any): _[2ioblcern Ke (2 Ques 

| .coeun 

4. 

The requester is the: Xrexpayer 

[CJLocal Unit of Government 

[CJ Authorized Representative of 

— pA 

Réquestor Signature / 

april of, 202g 

14 

Date

Page 3

Page 2 of 2 

PROOF OF SERVICE 

| certify that on this date 

il 4 

Z 

, 

| served a copy of this request on 

PEAR. cRECH, ToriNSH (the opposing party if not represented or their 

representative) by: 

[C1Personal Delivery First Class Mail [_| Registered or Certified Mail or 

Ake 4, Zozg 

[Cl other Designated Delivery Service (UPS, FedEx) 

fe 

Lo 

Sventine. 

r 

Date 

Sigufature 

*A copy of this request must also be filed with the Michigan Tax Tribunal. 

Mailing Address: 611 W. Ottawa St., Lansing, MI 48933 

Overnight Carrier Address (UPS, FedEx, DHL Deliveries): 

2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906 

E-Filing: https://eFiling.apps.lara.state.mi.us

Page 4

Bear Creek Township 

373 North Division Road 

Petoskey, Michigan 49770 

<a 

S207 11 gv 

PsAleoay 

es 

——— 

lcd i oi EE» US PO

9 MAY 2026 i 

$00

Firs

By 

05/07/2026 

LAs: 

0368 0011826075 

MICHIGAN TAX TRIBUNAL 

611 W. OTTAWA STREET 

P.O. BOX 30232 

LANSING, MI 48909 

spe 

b gel pega d oped ed gs [la

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

en 

RECEIVED 

Con 

APR 10 2026 

ra 

MI 

i 

STATE OF MICHIGAN 

CHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

Debea 

KB. 6 Lbs 

Petitioner(s) 

v 

MOAHR Docket No._ b= 00 33( 

Respondent(s) 

MOTION TO WITHDRAW APPEAL 

1. 

wish to withdraw my appeal in the above-captioned docket. 

2. Good cause exists to grant withdrawal because: 

The Township hus Grunt me a. 2sT. poverty 

ception. 

202 5 Jauyen, sol tretloonld life Erg 

my Append. 

3. 

| ask this Tribunal to grant my request to withdraw the appeal and dismiss the above- 

captioned docket. 

Please select one of the following: 

a am filing this Motion to Withdraw before Respondent filed an Answer or a responsive 

tion with the Tribunal. 

__ lam filing this Motion to Withdraw after Respondent has filed an Answer or Responsive 

Motion with the Tribunal. 

| attached to this Motion Respondent's written consent to withdraw my 

yin grant Respondent the opportunity to object to this withdrawal. 

p 

. 

Lb — 

Dehn Gils 

Party/Representative (sign here) 

Print name of person signing

Page 2

Deb Sle 

+ 

233 5/ Bluegill Be wl7 

GRAND RAPIDS MI 

493 

Stars, IL “49679 

oo 

’ 

Pickigan 

Tan Tribtl 

Cll 

phan <F 

Received 

Lar Lo. Boy 30232 

APR 10 2026 

Larsirg, nd

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 

Bear Creek Township 

APR 09 2025 

373 Division Road 

pp 

Petoskey, Michigan 49770 

“la TRIBUNAL 

Phone: 231-347-1311 Fax: 347-0736 

Email: supervisor@bearcrecktownshipmi.gov 

March 26, 2026 

Michigan Tax Tribunal 

611 W. Ottawa Street 

P.O. Box 3032 

Lansing, Mi. 48909 

RE: MTT DOCKET 26-000357 

To Whom it May Concern, 

Please find enclosed the PRE Answer Form, and explanation with 

exhibits for MTT Docket 26-000357: 

On October 26, 2020, Lois Blumka applied and was granted a PRE 

for her property located at 1103 Park Ave, Petoskey, Mi. 49770 

(exhibit 1) 

On April 24, 2024 

| received an e-mail from the Michigan Department 

of Treasury denying the PRE for tax years 2021, 2022, 2023 & 2024 

(exhibit 2) 

On November 5, 2025, Lois Blumka came into my office and 

completed a 2025 PRE form (exhibit 3) and 

| explained to her that 

| 

would require her to give me a copy of her 2024 State & Federal 

income tax forms per the Michigan Department of Treasury Principle 

Residence Exemption Guidelines page 27 (exhibit 4) because 

treasury had previously denied her PRE. Lois told me she didn't file

Page 2

On January 13, 2026, Lois Blumka again came into my office and 

said she didn’t receive the December 3, 2025 letter until after the 35 

day appeal period and asked if she could apply for 2026 which she 

did (exhibit 6) and she then gave me a copy of an unsigned 2024 

Michigan Income Tax Return and a copy of an unsigned New York 

State Resident Income Tax Return (exhibit 7) but no Federal Tax 

return as 

| had required previously. 

| did call the Department of 

Treasury for verification if Lois Blumka had filed a 2024 Michigan Tax 

Return and they couldn’t give me that information. 

On Feb. 2, 2026, 

| sent the Notice of Denial of Principle Residence 

Exemption for 2026 (exhibit 8) 

| would request the tribunal to request the filed Michigan Income Tax 

Returns, request a copy of the filed Federal Tax Returns because the 

subject property is owned jointly by Anthony E Blumka & Lois E 

Blumka Husband & Wife (exhibit 9) but only Lois is claiming the PRE 

to verify that separate state and federal tax returns were filed. 

Sincerely, oy 

Dennis Keiser 

Supervisor/Assessor 

R-8093

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

MTT DOCKET NO, 26-000857 

Section 1: Respondent’s Contact Information 

Unit of Government 

BEAR CREEK TOWNSHIP 

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

First Name 

ML 

Last Name 

DENNIS 

M 

KEISER 

Firm Name (if any) 

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

373 N DIVISION ROAD 

City or Town 

State 

ZIP Code 

PETOSKEY 

MI 

[49770 

Telephone mera 34 -347-1 3 1 

1 

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

supervisor@bearcreektownshipmi.gov 

Section 3: Subj ect Property Information suse the multiple parcel form for additional, contiguous parcels. 

Are the parcels listed by Petitioner contiguous or adjoining? 

If no, list all parcels that are adjoining in separate groupings. Attach a 

Separate sheet if necessary. 

O Yes 

[] No 

Not 

Applicable 

Parcel Identification Number: 

24-01-16-33-201-003 

Classification of Property: 

Real 

Personal [J {check one) 

Agricultural [1 

Commercial 

3 

Industrial 00 

Residential 

Timber-Cutover [1 

Developmental J 

Utility [] (check one) 

Does the property have a Principal Residence Exemption of 50% or more for all tax years at issue? 

[mn] Yes 

No

Page 4

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 

See Attached letter and attachments 

Section 5: Jurisdictional Issues 

Check what action prompted this appeal: 

Notice of Denial of Principal Residence Exemption 

O Denial by Board of Review 

Od Denial by Dept. of Treasury 

O Other 

If you checked “other” above explain: 

If Petitioner is appealing from a Board of Review denial, check which Board of Review took action: 

Od March 

Od July 

a December 

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: 

Feb. 2, 2026 

Tax year(s) “2026 

Signature *Required 

Respondent or Attorney/A 

rized Representative’s Signature: 

SU 

ecsng 

Cedls

Page 5

oa Daag Of Treasury 

ASSESSOR'S 

DATE STAMP 

Principal Residence Exemption (PRE) Affidavit 

) ECE 1v E 

Issued under authority of Public Act 206 of 1893. 

1 

Read the instructions page before completing the form. This form is not valid unless certified by the assessor. 

0CT 

5 

Do not submit this form if the property is not your principal residence and/or any of the disqualifying factors 

en 

2020 

apply as listed in MCL 211.7(cc). For information regarding the PRE, please review the PRE Guidelines at 

www.michigan.gov/pre 

Type or Print in blue or black ink. 

Part 1: Property Information 

Type or print legibly. Use a separate form for each property tax identification number. 

1. Property tax identification number 

2. Name of Local Unit (Check Township or City) 

3. County 

24-01-16-33-201-003 

[%] Township [7] Cty 

~ BEAR CREEK TOWNSHIP 

Emmet 

4. Street Address of Property (Provide a Complete Address) 

1103 PARK AV 

5. Name of Owner (First, Middle, Last) 

6. Owner's Last 

wR 

ial Security

Page 6

De

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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

Lois E Blumka,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000357

Township Of Bear Creek,

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.

Users who file documents with the Michigan Tax Tribunal are advised that filed 

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 26-000357

Page 2 of 6

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

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.

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: April 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

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

Lois E Blumka,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000357

Township Of Bear Creek,

Respondent.

NOTICE OF FILING

TAKE NOTICE

Page 4

MTT

Page 5

ST

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

Page 1

RECEIVED 

ems, 

i 

5 

pe 

MAR 0 4 2026 

Ja 

Traninfo:4606 

26100270-1 03/02/% 

be 

i: 

100 ts 5.0 

ID: 

LOIS BLUNKA 

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 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

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

Review Decision or other notice) with this petition. 

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 

Lois 

E. 

Blumka 

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

1103 Park Avenue 

City or Town 

State 

ZIP Code 

Petoskey 

= 

=r 

ene NTT 174983303 

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

loisblumka@gmail.com 

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

First Name 

M.1. 

Last Name 

Firm Name (If any) 

Malling 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 emall) 

Section 3: Subject Pro 

erty Information use the multiple 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 

[| Yes 

O No 

*If No, you must file separate appeals for each parcel 

Parcel Identification Number: 

011633201003 

Classification of Property: 

Real 

Personal [J (check one) 

Agricultural [1 

Commercial 

[0 

Industrial 

C1 

Residential 

id 

 Timber-Cutover [J 

Developmental 

[1 

Utility 

[J (check one) 

Property Address (No., Street) 

1103 Park Avenue 

City or Town 

County 

State 

ZIP Code 

Petoskey 

Emmet 

MI 

49770 

Taxing Authorlty (City or Township) 

Bear Creek Township

Page 2

gn, = 

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 

Principal Residence Exemption 

0 Qualified Agricultura! Exemption 

Section 5: Explain the Reason for this Appeal 

1 am writing to appeal the denial of my PRE for the year 2026. 

1 have attached a copy of the Affidavit 

which I filed in the presence of Dennis Keiser, Supervisor of the Assessors office of Bear Creek 

Township. 1filed it on Jan 13, 2026 while living at the residence in question. 

1 have also attached a copy 

of the PRE denial, stamped, certified and signed by Dennis Keiser on February 2, 2026. 

I called Mr. Keiser after receiving the denial where on item 12 he marked "d. The person claiming the 

exemption, claimed or was granted, a substantially similar exemption in another state.”. 

| had previously 

noted to him that as 

1 am a Michigan primary resident, 

| file taxes in Michigan, whereas my husband is a 

primary resident of New York where he lives, has a business and files taxes. New York state has NO such 

available exemption for personal property tax and neither my husband or myself have ever received 

anything of the kind from New York. 

1 hope you will overturn this unsubstantiated and unfair denial. Thank you in advance for your attention to 

this matter. 

| am available at either ioisblumka@gmail.com or 9174983303 at your convenience to discuss 

this further. 

Section 6: Jurisdictional Issues 

Indicate who denied the exemption under appeal: 

Assessor 

County Treas or Equalization 

Michigan Dept. of Treasury 

Board 2 Review 

Other 

r 

a] 

If you checked “other” above, explain: 

List the date your Prinolpal Residence Exemption or Qualified Agricultural Exemption was denled: 

February 2, 2026 

d: 

Tax year(s) denla: 

2026 

| 

| 

Fee Information 

Alling fee of $25.00 Is required unless the properly has a Principal Residence Exemption of at least 50% for all tax years at lssue on the 

date this petition Is fited. 

Signature *requires 

Pstitloner or Attorney/Authorized Representatlve’s Signature: Lois E. Blumka 

yz Ry 

Isl

Page 3

Michigan Department of Treasury 

2368 (Rev. 07-22) 

Principal Residence Exemption (PRE) Affidavit 

Issued under authority of Public Act 206 of 1893. 

Read the instructions page before completing the form. This form must be filed the assessor for the city or 

township where the property is located. DO NOT SUBMIT THIS FORM IF THE PROPERTY IS NOT YOUR 

PRINCIPAL RESIDENCE AND/OR ANY OF THE DISQUALIFYING FACTORS APPLY AS LISTED IN MCL 211.7 

(CC). For information regarding the PRE, please review the PRE Guidelines at 

www.michigan.govipre. 

Type or Print in blue or black ink. 

Part 1: Property Information 

Type. or print egibly. Usea separate form for each property tax Identification number. 

1. Property tax identification number 

2. Name of Local Unit (Check Township or City) 

3. County 

01-16-33-201-003 

[x] Township [7] Cy 

~~ BEAR CREEK TOWNSHIP 

Emmet 

4. Street Address of Property (Provide a Complete Address) 

1103 PARK AV 

5. Name of Owner (First, Middle, Last) 

6. Owner's Last Four Digits of Social Security Number 

7. Owner's Daytime Telephone gree 

BLUMKA LOIS E. 

XXX-XX- 

217-498-3303 

8. Name of Co-Owner's (First, Middle, Last) 

9. Co-Owner’s Last Four Digits of Social Security Number | 10. Co-Owner’s Daytime Telephone Number 

XXX-XX- 

11. Date you

Page 4

M

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

Lois E Blumka,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000357

Township Of Bear Creek,

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: March 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

Lois E Blumka,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000357

Township Of Bear Creek,

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: March 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.

Page 1

RECEIVED 

ems, 

i 

5 

pe 

MAR 0 4 2026 

Ja 

Traninfo:4606 

26100270-1 03/02/% 

be 

i: 

100 ts 5.0 

ID: 

LOIS BLUNKA 

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 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

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

Review Decision or other notice) with this petition. 

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 

Lois 

E. 

Blumka 

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

1103 Park Avenue 

City or Town 

State 

ZIP Code 

Petoskey 

= 

=r 

ene NTT 174983303 

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

loisblumka@gmail.com 

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

First Name 

M.1. 

Last Name 

Firm Name (If any) 

Malling 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 emall) 

Section 3: Subject Pro 

erty Information use the multiple 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 

[| Yes 

O No 

*If No, you must file separate appeals for each parcel 

Parcel Identification Number: 

011633201003 

Classification of Property: 

Real 

Personal [J (check one) 

Agricultural [1 

Commercial 

[0 

Industrial 

C1 

Residential 

id 

 Timber-Cutover [J 

Developmental 

[1 

Utility 

[J (check one) 

Property Address (No., Street) 

1103 Park Avenue 

City or Town 

County 

State 

ZIP Code 

Petoskey 

Emmet 

MI 

49770 

Taxing Authorlty (City or Township) 

Bear Creek Township

Page 2

gn, = 

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 

Principal Residence Exemption 

0 Qualified Agricultura! Exemption 

Section 5: Explain the Reason for this Appeal 

1 am writing to appeal the denial of my PRE for the year 2026. 

1 have attached a copy of the Affidavit 

which I filed in the presence of Dennis Keiser, Supervisor of the Assessors office of Bear Creek 

Township. 1filed it on Jan 13, 2026 while living at the residence in question. 

1 have also attached a copy 

of the PRE denial, stamped, certified and signed by Dennis Keiser on February 2, 2026. 

I called Mr. Keiser after receiving the denial where on item 12 he marked "d. The person claiming the 

exemption, claimed or was granted, a substantially similar exemption in another state.”. 

| had previously 

noted to him that as 

1 am a Michigan primary resident, 

| file taxes in Michigan, whereas my husband is a 

primary resident of New York where he lives, has a business and files taxes. New York state has NO such 

available exemption for personal property tax and neither my husband or myself have ever received 

anything of the kind from New York. 

1 hope you will overturn this unsubstantiated and unfair denial. Thank you in advance for your attention to 

this matter. 

| am available at either ioisblumka@gmail.com or 9174983303 at your convenience to discuss 

this further. 

Section 6: Jurisdictional Issues 

Indicate who denied the exemption under appeal: 

Assessor 

County Treas or Equalization 

Michigan Dept. of Treasury 

Board 2 Review 

Other 

r 

a] 

If you checked “other” above, explain: 

List the date your Prinolpal Residence Exemption or Qualified Agricultural Exemption was denled: 

February 2, 2026 

d: 

Tax year(s) denla: 

2026 

| 

| 

Fee Information 

Alling fee of $25.00 Is required unless the properly has a Principal Residence Exemption of at least 50% for all tax years at lssue on the 

date this petition Is fited. 

Signature *requires 

Pstitloner or Attorney/Authorized Representatlve’s Signature: Lois E. Blumka 

yz Ry 

Isl

Page 3

Michigan Department of Treasury 

2368 (Rev. 07-22) 

Principal Residence Exemption (PRE) Affidavit 

Issued under authority of Public Act 206 of 1893. 

Read the instructions page before completing the form. This form must be filed the assessor for the city or 

township where the property is located. DO NOT SUBMIT THIS FORM IF THE PROPERTY IS NOT YOUR 

PRINCIPAL RESIDENCE AND/OR ANY OF THE DISQUALIFYING FACTORS APPLY AS LISTED IN MCL 211.7 

(CC). For information regarding the PRE, please review the PRE Guidelines at 

www.michigan.govipre. 

Type or Print in blue or black ink. 

Part 1: Property Information 

Type. or print egibly. Usea separate form for each property tax Identification number. 

1. Property tax identification number 

2. Name of Local Unit (Check Township or City) 

3. County 

01-16-33-201-003 

[x] Township [7] Cy 

~~ BEAR CREEK TOWNSHIP 

Emmet 

4. Street Address of Property (Provide a Complete Address) 

1103 PARK AV 

5. Name of Owner (First, Middle, Last) 

6. Owner's Last Four Digits of Social Security Number 

7. Owner's Daytime Telephone gree 

BLUMKA LOIS E. 

XXX-XX- 

217-498-3303 

8. Name of Co-Owner's (First, Middle, Last) 

9. Co-Owner’s Last Four Digits of Social Security Number | 10. Co-Owner’s Daytime Telephone Number 

XXX-XX- 

11. Date you

Page 4

M

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.