Loretta J Klebba Petitioner V Township Of Big Creek Respondent

Page 1

RECEIVED 

Loretta J. Klebba, 47049 Lauren Court, Van Buren, Ml 48111 (734) 968-7586 

OCT 15 2026 

ljholstenmailbox@gmail.com 

MICHIGAN TAX TRIBUNAL. 

Michigan Tax Tribunal 

P.0.,Box 30232 

Lansing, MI 48909 

October 8, 2026 

To Whom It May Concern: 

RE: MTT Docket No. 26-000989 

Please consider my position for the 136 Ray Road proposed 2026 taxable value as follows: 

» 

The property was was listed and purchased at the current market value of $90,000 in August 2025. 

® 

According to the realtor's market analysis, the estimated Market Value was $85,000 to $95,000. (attached) 

e 

The property changed ownership in December 2024 before 

| purchased it in August 2025. For the previous 

owner, the taxable value for the 136 Ray Road property was $45,715 for 2025. This amount was an increase 

of $12,804 in the taxable value from the previous 2024 taxable amount of $32,911. 

e 

The 2026 tenative taxable amount for the 136 Ray Road property is $59,300. The increase from the 2025 

taxable value to the proposed 2026 taxable value is an increase of $13,585 for the taxable value. 

® 

The National increase in single family home prices has not risen high enough to support an increase of 

$13,585 for 2026. (see attached chart) 

In conclusion, 

| believe that the taxable value for the 136 Ray Road property should be no more than $45,000 

for 2026 since the current market value of the property was $90,000. 

Thank you for your consideration. 

beta 

Holehtms 

oretta J. Klebba 

cc: James Randy Booth, Supervisor, Big Creek Township 

Attachments: (6) 

Realtor's Market Analysis

Page 2

Market Analysis prepared for 

Gerard A. Klebba and Loretta J. Klebba 

47049 Lauren Court 

Van Buren, Mi 48111 

For a property located at 

136 W Ray Road 

Mio, Mi 48647 

Prepared By 

Joseph Sykes 

State Wide Real Estate 

989-826-3292 

Cell 989-808-8592

Page 3

Property ID # 001-325-018-60 

Legal Description 

T26N R2E SEC 25 - £14/2 OF $ 1/2 OF § 1/2 OF SW 1/4 OF SE 1/4. EXCW 225". 3.30 A. 

3 bedrooms, 2 bath 

Address 

136 Ray Road 

Mio, Mi 48647 

Large Windows 

Barn, two Sheds 

Deck 

Wood Heater, and LP Gas 

pond 

Family Room 

Woodstave 

1876 sq ft 

State Equalized Value (SEV) 

Current State Equalized Value = 

$57,500 

x2 

Total Value= 

$115,000 

Sold Comparables 

Address 

List Price | Sold 

Square 

Price per 

Acreage 

Date Sold 

Price 

Feet 

Sq ft 

100 N Galbraith Rd 

99,900 

91,000 

1040 

87.5 

9 

09/04/2024 

2395 Park Road 

64,900 

42,400 

1216 

34.84 

4 

10/ 16/2024 

450 S Reain Rd 

110,000 

100,000 

1224 

81.69 

2 

03/28/2025 

Average 

91,600 

77,800 

1160 

68.01 

5

Page 4

Oscoda County, Mi 

Summary 

Parcel Number 

~~ 001-325-018:60 

Property Address 

136 W RAY ROAD 

Legal Description 

T26N R2E SEC 25- E 1/2 OF § 1/2 OF § 1/2QF SW 1/4 OF SE 1/4, EXC W 225, 3.30 A. M/L. 

{Note: The Description ab: 

if bg ba sed o 

Tax District 

001 BIG CREEK TOWNSHIP 

Schoot District 

68010 MIOAU SABLE SCHOOLS 

Property Class 

401 RESIDENTIAL IMPROVED 

Net Acres 

33 

Total Acres 

33 

Homestead % 

100 

Homestead Date 

5/10/1994 12:00:00 AM 

Vigyz tdap 

Owner 

KLEBBA GERARD AG LORETTA J 

47049 LAUREN COURY 

VAN BUREN, 

MI 48111 

Date of Last Name Change 8/22/2025 

Land 

LotArea 

3.30Acres 

Residential 

Floor Area 

1,876 sqft 

Garage Area 

864 5qit 

Faundation Size 

1,876sqft 

Year Built 

[1] 

Occupancy 

Mobile Home 

Effective Age 

24yrs 

Percent Complete 

100% 

ACw/Separate Ducts 

No 

Basement Rooms 

1st Floor Rooms 

2nd Floor Rooms 

Bedrooms 

Full Bathrooms 

Haff Bathrooms 

onooo 

Valuation 

+ 

Assessed! Building Value 

+ 

Assessed Land Value 

= 

Assessed Value 

Year 

2025 

2024 

2023 

2022 

2021 

Estimated TCV 

Basement Area 

Year Remodeled 

Class 

TricLevel 

Heat 

Wood Stove Add-on 

Water 

Sewer 

Style 

8C 

Ne 

Forced Airw/ Ducts 

0 

Water Well 

Septic 

MOBILE 

Assessed Value Breakdowns 

2025 

$31,100 

526400 

“s57.500 

_ Assessed Value 

$57.500 

$47,700 

$38,200 

$35,100 

$30,900 

2024 

2023 

$0 

50 

$47,700 

$8200 

$47,700 

$38,200 

Total Valuations 

State Equalized Value 

’ 

$57,500 

$47,700 

$38,200 

$35,100 

"$30,900 

2021 

Cs 

$30,900 

$30,900 

Taxable Value 

$45,745 

$32,911 

$31,344 

$29,852 

$28.899

Page 5

Year 

{click for detail) 

. 

Season 

Total Amount 

Total Paid 

last 

Total Due 

W202 

Summer 

© 

343567 

$435.67 

9/1412 

£0.00 

@oay 

ter 

} 

$26229 

som 

N 

$282.29 

moan 

) 

or 

Summer 

N 

$42656 

$426.56 

9/14/2021 

$0.00 

wu 

ne 

Winter 

$278.73 

$278.73 

3/12021 

$000 

Won 

BB 

summer 

$42085 

42085 

ona020 

goo 

© 20 

) 

Winter 

$186.69 

$186.69 

24/2020 

$000 

a0 

oo 

CT 

summer 

$475.81 

$4781 

912/219 

$000 

@ os 

ee 

Winter 

$219.56 

21956 

2/28/2019 

$000 

EE 

’ 

"Summer 

© 

gs3952 

$539.52 

“o/1412018 

$0.00 

Sales 

| 

SaleDate 

SolePrice 

Instrument 

_ Grantor 

i} 

i 

Grantee 

I 

8/21/2025 

WD 

PALAZZOLO DEBORAHK 

KLEBBA GERARD A & LORETTA J 

12/14/2024 

Tc 

CT 

BELLOW, 

JR THEODORE B 

PALAZZOLO DEBORAH K 

No data available for the fofiowing modules: Commercial, Agricultural, Extra Features. 

#8 SCHNEIDER 

2 

anoeraTiat

Page 6

|Address: TUU N Galbraith Road 

, Mio, MI; 48647 

( 

‘ 

] 

] 

] 

) 

MLS#: 

201830812 

Provided as a courtesy of 

: 

ce 

: 

List Price: 

$99,500 

Joseph James Sykes 

Type: 

Residential Acreage 

State Wide Real Estate Mio 

Status: 

Closed 

10g 

on rel 

Prop Type: 

Residential 

Mio, MI 48647 

Bedrooms: 

3 

Office - (988) 826-3282 

Bathrooms: 

2 

info@statewidemio.com 

Gar YIN: 

Yes 

Gar Type: 

Pole Barn 

Gar Stall: 

4 

Gar Size: 

30x48 pole building 

Style: 

Ranch 

Waterfront: 

No 

County: 

Oscoda 

Lake/River Other: 

Construction: 

HUD Sectional 

Frontage: 

None 

Tax ID 

004-035-017-00 

#Acres: 

9.00 

Lot Dim: 

gl 

Above SqFt: 

1040 

Total SqFt: 

1040 

SqFt Source: 

County Records 

School District: 

Mio/Ausable 

Ownership Status 

Owner 

TownshipiCity/Village: 

Elmer 

Subdivision or TR: 

T27N R2E 

Realtor.com Type: 

Residential-Single Family Full Baths 

2 

Half Baths 

Q 

internet Access 

Cable 

Public Remarks: 8+/- Acre property with a 3-bedroom, 2-bathroom home and a large pole building. Mostly open lard surrounded by tall pines. Includes a

Page 7

|

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 

Loretta J Klebba, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000989 

 

Big Creek Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER PLACING RESPONDENT’S MOTION TO SET ASIDE DEFAULT IN 

ABEYANCE 

 

ORDER EXTENDING TIME FOR RESPONDENT TO CURE DEFAULT 

 

On July 8, 2026, Respondent filed an answer and a motion requesting the Tribunal set 

aside the default entered in this case on June 25, 2026. 

 

Petitioner did not file a response to the motion. 

 

The Tribunal has considered the motion and the case file and finds that Respondent 

was held in default because they failed to file an answer.1 Although Respondent timely 

responded to the Order of Default, their attempt to cure is incomplete because 

Respondent failed to sign the answer. Though the Tribunal finds an extension of time to 

cure the default appropriate, Respondent’s failure to comply with Tribunal orders and its 

Rules of Practice and Procedure has established a history of deliberate delay that would 

justify the scheduling of a default hearing for failure to timely comply with this order.2 

Therefore, 

 

IT IS ORDERED Respondent’s Motion to Set Aside Default is placed in ABEYANCE. 

 

IT IS FURTHER ORDERED that the time for Respondent to cure the default is 

EXTENDED. 

 

IT IS FURTHER ORDERED that Respondent must complete the following to cure the 

default: (1) file a signed amended answer. The foregoing must be filed with the Tribunal 

within 14 days of the entry of this order.3 

 

1 The order further stated, “Failure to comply with this order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

 

3 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the

Page 2

MTT Docket No. 26-000989 

Page 2 of 2 

 

Failure to comply with this order may result in the scheduling of a default hearing, as 

provided by TTR 237.4 

 

 

Entered: September 10, 2026 

 

 

 

By: /s/ Patricia L. Halm 

kac 

 

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 

 

 

 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5). 

4 See also MCL 205.732.

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 

Loretta J Klebba, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000989 

 

Big Creek Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER PLACING RESPONDENT’S MOTION TO SET ASIDE DEFAULT IN 

ABEYANCE 

 

ORDER EXTENDING TIME FOR RESPONDENT TO CURE DEFAULT 

 

On July 8, 2026, Respondent filed an answer and a motion requesting the Tribunal set 

aside the default entered in this case on June 25, 2026. 

 

Petitioner did not file a response to the motion. 

 

The Tribunal has considered the motion and the case file and finds that Respondent 

was held in default because they failed to file an answer.1 Although Respondent timely 

responded to the Order of Default, their attempt to cure is incomplete because 

Respondent failed to sign the answer. Though the Tribunal finds an extension of time to 

cure the default appropriate, Respondent’s failure to comply with Tribunal orders and its 

Rules of Practice and Procedure has established a history of deliberate delay that would 

justify the scheduling of a default hearing for failure to timely comply with this order.2 

Therefore, 

 

IT IS ORDERED Respondent’s Motion to Set Aside Default is placed in ABEYANCE. 

 

IT IS FURTHER ORDERED that the time for Respondent to cure the default is 

EXTENDED. 

 

IT IS FURTHER ORDERED that Respondent must complete the following to cure the 

default: (1) file a signed amended answer. The foregoing must be filed with the Tribunal 

within 14 days of the entry of this order.3 

 

1 The order further stated, “Failure to comply with this order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

 

3 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the

Page 2

MTT Docket No. 26-000989 

Page 2 of 2 

 

Failure to comply with this order may result in the scheduling of a default hearing, as 

provided by TTR 237.4 

 

 

Entered: September 10, 2026 

 

 

 

By: /s/ Patricia L. Halm 

kac 

 

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 

 

 

 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5). 

4 See also MCL 205.732.

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

Loretta J Klebba,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000989

Township Of Big 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.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 26-000989

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: September 10, 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

Loretta J Klebba,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000989

Township Of Big 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.

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

Page 4

MTT

Page 5

STAT

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 

Loretta J Klebba 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26 000989 

oo 

TranInfosarle 

ZeIT5605-1 

07/13/26 

Big Creek Township 

Chidl: 

55360100573 

Amt: $50.00 

? 

10: 

JAMES BOOTH 

Respondent(s) 

PROOF OF SERVICE 

James R Booth 

states that on 07/08/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Mamesssomnerammameanseen relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Loretta J klebba 

47049 Lauren ct 

Van Buren Twp Mi. 48111 

[&gnature of person who is serving/mailing copy] 

James Randy Booth

Page 2

AR 

bt 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Loretta J Klebba 

” 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26 000989 

Township of Big Creek 

, 

Respondent(s) 

MOTION TO SET ASIDE DEFAULT 

1. 

A default was entered against me on 06/25/2026 

and, if applicable, the default 

was extended on 

2. 

Good cause exists to set aside the default because: 

| do not have a record of receiving a copy of this petition or the notice of Docket Number. 

| reviewed all of my emails and did not receive a copy via email either. 

3. 

| ask this Tribunal to set aside the default. 

Tm emeenate (sign here) 

James Randy booth 

[Print/type name of person signing] 

| certify that on this date 

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

opposing party or their representative.

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26 000989 

Section 1: Respondent’s Contact Information 

Unit of Government 

Big Creek Township 

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

1175 West Ryno Rd. 

City or Town: 

State: 

ZIP Code: 

Luzerne 

: 

= 

Telephone Number: 0g 0) 826 5992 

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

jrbooth2127 @gmail.com 

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

| 

First Name: 

M.1.: 

Last Name: 

James 

R 

Booth 

Firm Name (if any): 

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

1175 W Ryno rd. 

City or Town: 

State: 

ZIP Code: 

Luzerne 

Mi 

48636 

Telephone nme gag 390 071 6 

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

Jrbooth2127@gmail.com 

Section 3: Subject Property Information 

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. 

Lil Yes 

O 

No 

Not Applicable 

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

= Yes 

[4] 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 

Based upon the attached sales study and ECF study prepared for Big Creek Township 

we believe the assessed and taxable values are correct. 

Section 5: Jurisdictional Issues 

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

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

Yes 

[mm] No 

If yes, check which BOR Petitioner attended: 

March 

O July 

O December 

If the July or December BOR revised the assessment(s) at issue, did it have authority? O Yes 

O 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 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[| Yes 

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: 001 

325 01 8 60 

Classification of Property: 

~~ Real 

Personal [J (check one) 

Agricultural 

J 

~~ Commercial 

0 

Industrial 

J 

Residential 

Timber-Cutover 

J 

~~ Developmental 

J 

Utility 

J (check one)

Page 5

006-530-005-00 800 MCKINLEY ROAD 

Big Creek Township 2026 

Residential Vacant Land Sales Study 

09/06/23 WD 

03-ARM'S LENGTH 

$6,500 

$34,000 

5.01 

$6,786 

002-001-018-00 

$36,000 

02/06/24 WD 

03-ARM'S LENGTH 

$12,000 

004-115-013-30 1341 HILL ROAD 

05/17/23 WD 

03-ARM'S LENGTH 

$14,000 

2.42 

$5,785 

001-301-134-50 125 S GERBER RD 

03/07/25 WD 

03-ARM'S LENGTH 

$19,000 

2.50 

$7,600 

$45,000 

7.61 

$5,913 

002-034-016-08 

08/02/23 WD 

03-ARM'S LENGTH 

$19,900 

001-301-236-00 

001-301-124-15 477 W CHERRY CR RD 

006-307-023-20 

001-317-004-30 2360 RYNO 

07/27/25 WD 

03-ARM'S LENGTH 

$8,000 

07/30/24 WD 

03-ARM'S LENGTH 

$22,000 

10/31/24 WD 

03-ARM'S LENGTH 

$26,000 

$75,900 

10/12/23 WD 

03-ARM'S LENGTH 

$24,500 

5.00 

003 

001-317-004-25 2380 RYNO 

12/20/23 WD 

03-ARM'S LENGTH 

$25,900 

5.00 

$77,400 

15.28

Page 6

Big Creek Township 2026 

Residential Vacant Land Sales Study 

002-035-021-00 2995 N WEAVER ROAD 

11/30/23 WD 

03-ARM'S LENGTH 

$21,750 

7.88 

$2,760 

$106,500 

36.99 

$2,879 

006-318-084-00 

CAUCHYROAD 

= 

12/31/23 IC 

LENGT 

$40,000 

003-011-011-10 2170 N ABBE 

07/05/23 

WD 

LENGTH 

$37,500 

001-313-085-00 

05/31/23 WD ~~ 03-ARM'S LENGTH 

$38,000 

10.00 

$3,800 

004-128-012-05 3547 CENTERLINE 

05/15/24 WD ~~ 03-ARM'S LENGTH 

$20,000 

10.10 

$1,980 

003-518-005-05 

03/05/24 WD ~~ 03-ARM'S LENGTH 

$20,000 

10.02 

$1,996 

0 

NEELANI 

$2,000 

03-ARM'S LENGTH 

$2,495 

0 

$2,500 

0 

2-02 

2 

/ 

{ 

0.00 

$2,800 

002-035-012-13 2404 SUNNY RIDGE LAN 

~~ 07/10/24 WD ~~ 03-ARM'S LENGTH 

$32,000 

9.50

Page 7

Big

Page 8

Ge

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 

Loretta J Klebba 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26 000989 

oo 

TranInfosarle 

ZeIT5605-1 

07/13/26 

Big Creek Township 

Chidl: 

55360100573 

Amt: $50.00 

? 

10: 

JAMES BOOTH 

Respondent(s) 

PROOF OF SERVICE 

James R Booth 

states that on 07/08/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Mamesssomnerammameanseen relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Loretta J klebba 

47049 Lauren ct 

Van Buren Twp Mi. 48111 

[&gnature of person who is serving/mailing copy] 

James Randy Booth

Page 2

AR 

bt 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Loretta J Klebba 

” 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26 000989 

Township of Big Creek 

, 

Respondent(s) 

MOTION TO SET ASIDE DEFAULT 

1. 

A default was entered against me on 06/25/2026 

and, if applicable, the default 

was extended on 

2. 

Good cause exists to set aside the default because: 

| do not have a record of receiving a copy of this petition or the notice of Docket Number. 

| reviewed all of my emails and did not receive a copy via email either. 

3. 

| ask this Tribunal to set aside the default. 

Tm emeenate (sign here) 

James Randy booth 

[Print/type name of person signing] 

| certify that on this date 

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

opposing party or their representative.

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26 000989 

Section 1: Respondent’s Contact Information 

Unit of Government 

Big Creek Township 

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

1175 West Ryno Rd. 

City or Town: 

State: 

ZIP Code: 

Luzerne 

: 

= 

Telephone Number: 0g 0) 826 5992 

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

jrbooth2127 @gmail.com 

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

| 

First Name: 

M.1.: 

Last Name: 

James 

R 

Booth 

Firm Name (if any): 

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

1175 W Ryno rd. 

City or Town: 

State: 

ZIP Code: 

Luzerne 

Mi 

48636 

Telephone nme gag 390 071 6 

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

Jrbooth2127@gmail.com 

Section 3: Subject Property Information 

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. 

Lil Yes 

O 

No 

Not Applicable 

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

= Yes 

[4] 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 

Based upon the attached sales study and ECF study prepared for Big Creek Township 

we believe the assessed and taxable values are correct. 

Section 5: Jurisdictional Issues 

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

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

Yes 

[mm] No 

If yes, check which BOR Petitioner attended: 

March 

O July 

O December 

If the July or December BOR revised the assessment(s) at issue, did it have authority? O Yes 

O 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 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[| Yes 

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: 001 

325 01 8 60 

Classification of Property: 

~~ Real 

Personal [J (check one) 

Agricultural 

J 

~~ Commercial 

0 

Industrial 

J 

Residential 

Timber-Cutover 

J 

~~ Developmental 

J 

Utility 

J (check one)

Page 5

006-530-005-00 800 MCKINLEY ROAD 

Big Creek Township 2026 

Residential Vacant Land Sales Study 

09/06/23 WD 

03-ARM'S LENGTH 

$6,500 

$34,000 

5.01 

$6,786 

002-001-018-00 

$36,000 

02/06/24 WD 

03-ARM'S LENGTH 

$12,000 

004-115-013-30 1341 HILL ROAD 

05/17/23 WD 

03-ARM'S LENGTH 

$14,000 

2.42 

$5,785 

001-301-134-50 125 S GERBER RD 

03/07/25 WD 

03-ARM'S LENGTH 

$19,000 

2.50 

$7,600 

$45,000 

7.61 

$5,913 

002-034-016-08 

08/02/23 WD 

03-ARM'S LENGTH 

$19,900 

001-301-236-00 

001-301-124-15 477 W CHERRY CR RD 

006-307-023-20 

001-317-004-30 2360 RYNO 

07/27/25 WD 

03-ARM'S LENGTH 

$8,000 

07/30/24 WD 

03-ARM'S LENGTH 

$22,000 

10/31/24 WD 

03-ARM'S LENGTH 

$26,000 

$75,900 

10/12/23 WD 

03-ARM'S LENGTH 

$24,500 

5.00 

003 

001-317-004-25 2380 RYNO 

12/20/23 WD 

03-ARM'S LENGTH 

$25,900 

5.00 

$77,400 

15.28

Page 6

Big Creek Township 2026 

Residential Vacant Land Sales Study 

002-035-021-00 2995 N WEAVER ROAD 

11/30/23 WD 

03-ARM'S LENGTH 

$21,750 

7.88 

$2,760 

$106,500 

36.99 

$2,879 

006-318-084-00 

CAUCHYROAD 

= 

12/31/23 IC 

LENGT 

$40,000 

003-011-011-10 2170 N ABBE 

07/05/23 

WD 

LENGTH 

$37,500 

001-313-085-00 

05/31/23 WD ~~ 03-ARM'S LENGTH 

$38,000 

10.00 

$3,800 

004-128-012-05 3547 CENTERLINE 

05/15/24 WD ~~ 03-ARM'S LENGTH 

$20,000 

10.10 

$1,980 

003-518-005-05 

03/05/24 WD ~~ 03-ARM'S LENGTH 

$20,000 

10.02 

$1,996 

0 

NEELANI 

$2,000 

03-ARM'S LENGTH 

$2,495 

0 

$2,500 

0 

2-02 

2 

/ 

{ 

0.00 

$2,800 

002-035-012-13 2404 SUNNY RIDGE LAN 

~~ 07/10/24 WD ~~ 03-ARM'S LENGTH 

$32,000 

9.50

Page 7

Big

Page 8

Ge

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

Loretta J Klebba,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000989

Township Of Big Creek,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.1 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: June 25, 2026

1 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-000989

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

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

Loretta J Klebba,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000989

Township Of Big Creek,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.2 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: June 25, 2026

2 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 4

MTT Docket No. 26-000989

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

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

RECEIVED 

APR 08 2026 

MICHIGAN TAX TRIBUNAL. 

MARLON 

|. BROWN, DPA 

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 

Loretta 

J. 

Klebba 

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

47049 Lauren Court 

City or Town 

State 

ZIP Code 

Van Buren Township 

MI 

48111 

Telephone Number 734 968-7586 

ljholstenmailbox@gmail.com 

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

Section 2: Petitioner’s Attorney/Authorized 

I 

Representative’s Contact Information 

First Name 

M.I. 

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 multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

appealing? 

[J ves* 

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

No** 

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

Property Address (No., Street) 

136 Ray Road 

City or Town 

Count "Oscoda 

State 

ZIP Code 

48647

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check 

all that apply) 

[4 True Cash and Taxable Value 

[OJ Taxable Value Only (calculation) 

[/ Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

My husband and 

| purchased the property in August 2025 for the realtor's full listed price of $90,000 

and believe this amount is the current True Cash value of this property. The Realtor estimated the 

property to have a market value of $85,000 to $95,000 (see attached Market Analysis). 

The previous owner purchased the property in December 11, 2024. The taxable value for the 

previous owner for 2025 was $45, 715. As a new owner as of August 2025, our uncapped proposed 

2026 taxable value was increased to $59,300. 

The taxable value difference for 2025 and the proposed taxable value for 2026 is $13,585. The 

proposed 2026 taxable value is 22.91% higher than the taxable value for 2025 even though the 

property had been purchased by the previous owner on December 11, 2024. 

We believe that the uncapping of the property should have precipitated a lower taxable value 

because of the market value of $30,000. 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review (BOR)? [v4] Yes 

Od No 

If Yes, check which BOR you attended: [wi] March 

O July 

O December 

If No, please check the applicable reason(s): 

a Not required to attend 

O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Od Appealing within 35 days of State Tax Commission Order 

O Appealing within 35 days of receipt of Notice of Uncapping 

[J other 

if you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Number: 001 -325-01 8-60 

Classification of Property: 

Real J 

Personal [4 (check one) 

Agricultural 

J 

Commercial 

J 

Industrial 

J 

Residential 

Timber-Cutover [J 

Developmental [J 

Utility (J (check one) 

‘Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 

59,300 

59,300 

What do you believe is the fair market value (also known as true cash value)? 

90,000 or less 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .5) 

assessed value) 

45,000 

45,000 

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? 

O Yes 

v4) 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.

Page 4

Michig

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

Loretta J Klebba,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000989

Township Of Big 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: May 14, 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

Loretta J Klebba,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000989

Township Of Big 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: May 14, 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

Loretta J Klebba,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000989

Township Of Big 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: May 14, 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

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

RECEIVED 

APR 08 2026 

MICHIGAN TAX TRIBUNAL. 

MARLON 

|. BROWN, DPA 

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 

Loretta 

J. 

Klebba 

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

47049 Lauren Court 

City or Town 

State 

ZIP Code 

Van Buren Township 

MI 

48111 

Telephone Number 734 968-7586 

ljholstenmailbox@gmail.com 

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

Section 2: Petitioner’s Attorney/Authorized 

I 

Representative’s Contact Information 

First Name 

M.I. 

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 multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

appealing? 

[J ves* 

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

No** 

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

Property Address (No., Street) 

136 Ray Road 

City or Town 

Count "Oscoda 

State 

ZIP Code 

48647

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check 

all that apply) 

[4 True Cash and Taxable Value 

[OJ Taxable Value Only (calculation) 

[/ Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

My husband and 

| purchased the property in August 2025 for the realtor's full listed price of $90,000 

and believe this amount is the current True Cash value of this property. The Realtor estimated the 

property to have a market value of $85,000 to $95,000 (see attached Market Analysis). 

The previous owner purchased the property in December 11, 2024. The taxable value for the 

previous owner for 2025 was $45, 715. As a new owner as of August 2025, our uncapped proposed 

2026 taxable value was increased to $59,300. 

The taxable value difference for 2025 and the proposed taxable value for 2026 is $13,585. The 

proposed 2026 taxable value is 22.91% higher than the taxable value for 2025 even though the 

property had been purchased by the previous owner on December 11, 2024. 

We believe that the uncapping of the property should have precipitated a lower taxable value 

because of the market value of $30,000. 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review (BOR)? [v4] Yes 

Od No 

If Yes, check which BOR you attended: [wi] March 

O July 

O December 

If No, please check the applicable reason(s): 

a Not required to attend 

O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Od Appealing within 35 days of State Tax Commission Order 

O Appealing within 35 days of receipt of Notice of Uncapping 

[J other 

if you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Number: 001 -325-01 8-60 

Classification of Property: 

Real J 

Personal [4 (check one) 

Agricultural 

J 

Commercial 

J 

Industrial 

J 

Residential 

Timber-Cutover [J 

Developmental [J 

Utility (J (check one) 

‘Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 

59,300 

59,300 

What do you believe is the fair market value (also known as true cash value)? 

90,000 or less 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .5) 

assessed value) 

45,000 

45,000 

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? 

O Yes 

v4) 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.

Page 4

Michig

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.