Lori S Dupuis Petitioner V Township Of Bingham 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 

Lori S Dupuis, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-001290 

 

Bingham Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that Petitioner was placed in 

default on May 26, 2026, because Petitioner failed to file copies of the notice giving rise 

to the appeal, i.e., March Board of Review (BOR) decisions. On September 8, 2026, 

the Tribunal extended the time for Petitioner to cure the default by an additional 14 

days, and they have failed to respond. Petitioner has not complied with either order, 

and the latter stated that “failure to comply with this order may result in the dismissal of 

the case” and referenced Grimm v Dep’t of Treasury.1 In Grimm, the Michigan Court of 

Appeals summarized factors that the Tribunal should consider before imposing the 

sanction of dismissal. Those factors are: 

 

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) the 

degree of compliance with other parts of the court's orders; (6) attempts to 

cure the defect; and (7) whether a lesser sanction would better serve the 

interests of justice.2 

 

Here, Petitioner’s failure to comply with multiple orders has established a history of 

deliberate delay. As a result, giving careful consideration to the factors involved and 

considering all options in determining what sanction is just and proper, the Tribunal 

finds that dismissal is appropriate, and a lesser sanction would not be appropriate in 

light of Petitioner’s history of noncompliance in this case. 

 

Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

This order resolves all pending claims in this matter and closes this case. 

 

 

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

2 Id. at 149.

Page 2

MTT Docket No. 26-001290 

Page 2 of 2 

 

 

APPEAL RIGHTS 

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

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

Appeals. 

 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal. 

 

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

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

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

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

record on appeal. There is no certification fee. 

 

 

Entered: October 2, 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

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Page 1

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Carlson, Julie (LARA)

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error code 550 5.1.1 in Office 365. 

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Subject: 

MTT Docket No. 26-001290 

 

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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 

Lori S Dupuis, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-001290 

 

Bingham Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

On May 29, 2026, Petitioner filed copies of the notice of assessments for Parcel Nos. 

19030-140-000-006-00 and 19030-140-000-005-00 in response to the Tribunal’s May 

26, 2026 Order of Default. 

 

The Tribunal has considered the response and the case file and finds that Petitioner 

was held in default because they failed to file copies of the notice giving rise to the 

appeal, i.e., March Board of Review (BOR) decisions.1 Although Petitioner timely 

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

Petitioner failed to file copies of the March BOR decisions for the parcels under appeal. 

However, on August 12, 2026, Respondent submitted their answer to the petition, 

including the March BOR decision for Parcel No. 19030-140-000-006-00, thus curing 

that portion of the default. To cure the remaining default, Petitioner must file a copy of 

the BOR decision for Parcel No. 19030-140-000-005-00 or alternatively provide the 

Tribunal with a written explanation as to why a BOR decision does not exist with respect 

to Parcel No. 19030-140-000-005-00, within 14 days of entry of this order. Though the 

Tribunal finds an extension of time to cure the default appropriate, Petitioner’s failure to 

comply with Tribunal orders and its Rules of Practice and Procedure has established a 

history of deliberate delay that would justify dismissal of the case for failure to timely 

comply with this order.2 Therefore, 

 

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 

 

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

default: (1) file a copy of the BOR decision for Parcel No. 19030-140-000-005-00 or 

alternatively provide the Tribunal with a written explanation as to why a BOR decision 

does not exist, (2) file a Motion to Set Aside Default, and (3) file proof the motion was 

served on Respondent. The foregoing must be filed with the Tribunal within 14 days of 

 

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).

Page 2

MTT Docket No. 26-001290 

Page 2 of 2 

 

entry of this order.3 

 

 

Entered: September 8, 2026 

 

By: /s/ Patricia L. Halm 

kac/jc 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk 

 

 

 

3 “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).

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

Lori S Dupuis,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001290

Township Of Bingham,

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. 26-001290

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: August 25, 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

Lori S Dupuis,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001290

Township Of Bingham,

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

Page 4

MTT

Page 5

STATE

Page 6

MT

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Page 1

RECEIVED 

AUB 1 8 2024 

MICHIGAN Tax TriBUNay 

5 

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, 26-001290 

Section 1: Respondent’s Contact Information 

Unit of Government 

Bingham Township 

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

2057 North Lansing Street 

City or Town: 

State: 

ZIP Code: 

St. Johns 

Mi 

48879 

Telephone Number: 574-208-1676 

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

binghamassessor@gmail.com 

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

] 

Flrst Name: 

Ml: 

Last Name: 

Camden 

5 

Lindsey 

Firm Name (if any): 

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

2057 North Lansing Street 

City or Town: 

State: 

ZIP Code: 

St. Johns 

Mi 

48879 

Telephone Number: 574-209-1 678 

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

binghamassessor@gmail.com 

Section 3: Subject Property Information 

Are the parcels fisted by Petitioner contiguous or adjoining? 

If no, list ail parcels that are adjoining In separate groupings, Attacha 

separale sheet if necessary. 

[7] Yes 

[|] No 

[mm] Not Applicable 

Does the subjeot property have a Principal Residence Exempiion of 50% or more for ali tax years atissuo? 

jr] Yes 

[| No

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON L. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The assessed value represents a value the does not exceed 50% of True Cash Value, 

The property is equalized. 

Form |.-4035 was not filed at March Board of Review for Parcel # 030-140-000-005-00 

Section 5: Jurisdictional Issues 

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

Did Petitioner protest the assessment ata Board of Review (BOR)? I] Yes 

Rd No 

if yes, check which BOR Pelitioner attended: 

March 

[I] July 

a Dacember 

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

[Mm] 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? [_] Yes 

No 

If yes, explain 

1s Petitioner appealing from a Stale Tax Commission Order? 

[ves 

Mino 

{f 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 ihe multiple parce! torm for additional, contiguous parcels. 

Farcstiimber: 19.030-140-000-006-00 

ClassHlcation of Property: 

Real[1 

Personal [J (check one) 

Agriculturai[] 

Commercial J 

Industria [1 

Residential 

Timber-Cutover [1 

Developmental [1 

Utifity [J {check one) 

Assessed Value {also known as State Equalized Value) established 

| Taxable Value established by the Board of Review:

Page 3

GRETCHEN WHITMER 

SER: 

STATE OF MICHIGAN 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

DIRECTOR 

MULTIPLE PARCEL ATTACHMENT TO ANSWER FORM 

VALUATION APPEAL 

MTT DOCKET NO. 26-001290 

Respondent’s Contact Information: 

Local Unit of Government/First Name: 

Bingham Township 

Mi 

Last Name: 

Valuation Information 

Fares Namber 

4 9.030-140-000-005-00 

Classification of Property: 

Real 

Personal [] (check one) 

Agricultural 7 

Commercial J 

Industrial [1 

Residential 4 

Timber-Cutover {1 

Developmental [J] 

Utility [J (check one) 

Assessed Value (also known as State Equalized Value) established 

by the Board of Review: 

Taxable Value established by the Board of Review: 

25,000 

50,000 

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

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

value by .6) 

25,000 

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

assessed value) 25 (00 

Valuation Information 

Parcel Number: 

Classification of Property: 

Real] 

Personal 

[} (check one) 

Agricultural [1 Commercial J 

Industria) 1 

Residential [J 

Timber-Cutover {1 

Developmental [J 

Utility [J (check one) 

Assessed Value (also known as State Equalized Value) established 

by the Board of Review: 

Taxable Value established by the Board of Review: 

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

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

vaiue by .5) 

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

assessed value) 

Valuation Information 

Parcel Number: 

Classification of Property: 

Real] 

Personal [] (check one) 

Agricuiturai [J 

Commercial] 

 Industriat 

[J] 

Residential 

[J 

Timber-Cutover [1 

Developmental [J 

Utility [] (check one) 

Assessed Value (also known as State Equalized Value) established 

by the Board of Review: 

Taxable Value established by the Board of Review: 

MARLON I. BROWN, DPA

Page 4

Parcel Number: 

19030-140-060-006-00 

Jurisdiction: 

BINGHAM TOWNSHIP 

County: 

CLINTON 

Prin

Grantor 

Grantee 

| 

Sale 

Sale 

Inst. 

Terms 

of 

Sale 

Liber 

{ 

rice 

Date 

Type 

& 

Page 

MCKENZIE VERA 

M 

LORI 

S$ DUPUIS RLT 

348,000] 

04/16/2025 

IMLC 

33-TO BE DETERMINED 

5353266 

MCKENZIE 

R 

J 

& VERA 

MCKENZIE VERA 

M 

100) 

11/19/2024 

[OTH 

18~LIFE ESTATE 

5349452 

MCKENZIE, 

R. 

J. 

& VERA 

i 

0] 

05/31/2018 

[QC 

21-NOT USED/OTHER 

5267517 

Property Address 

Class: 

RESIDENTIAL-IMPROV Zoning: 

A-2 

Building Permit (s) 

Date 

1756 

W FARKS 

RD 

School: 

ST JOHNS PUBLIC SCHOOLS 

OTHER 

05/08/2028 

P.R.E. 

100% 06/04/2025 

MAP 

#: 

2019 PRINTED 

i 

2026 Est TCV 382,576 TCV/TFA: 

199.67 

Owner's Name/Address 

LORI 

S DUPUIS 

RLT 

1756 

W PARKS 

RD 

SAINT 

JOHNS 

MI 

48879 

mproved 

{ 

[Vacant 

Land Value Estimates 

for 

Land Table 

003.RURAL RESIDENT

Public 

* Factors 

* 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj

TTY 

[birt Road 

RURAL

Page 5

Re

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 

JUN 02 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Lori S Dupuis, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

a 

on 

: 

MTT Docket No. 26-001290 

Township 

Of Bingham, 

Respondent. 

ORDER OF DEFAULT 

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

Petitioner 

did not submit a copy 

of the notice giving rise to the appeal 

(i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Therefore, 

IT IS ORDERED that Petitioner is HELD IN DEFAULT. 

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

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

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: 

7a Lie a 

HK 

a Al 

Entered: May 26, 2026 

Patricia L. Halm, Tribunal Chair 

PROOF OF SERVICE 

| 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.

Page 2

Michigan Department of Treasury 

1019 (Rev. 10-25) 

THIS IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. This is a modet assessment notice to be used by the local assessor. 

FROM: 

BINGHAM TOWNSHIP ASSESSOR 

© 

2057 NORTH LANSING ST 

SAINT JOHNS, M! 48879 

PARCEL IDENTIFICATION 

PARCEL CODE NUMBER: 19030-140-000-006-00 

PROPERTY ADDRESS: 

1756 W PARKS RD 

TO: 

HE LT 

TR BR 

FL PTH UR 

A THHUTLEL ETRE 

004*002*00951*****SCH 5-DIGIT 

LORI S DUPUIS RLT 

1756 W PARKS RD 

SAINT JOHNS MI 48879-9262 

0000951 

SCHOOL DISTRICT CODE: 

EXEMPTIONS 

% Exempt As “Homeowners Principal Residence”: 

100.00%, 

% Exempt As “Qualified Agricultural Property”: 

0.00%, 

% Exempt As “MBT industrial Personal”: 

0.00%, 

0.00%, 

% Exempt As “MBT Commercial Personal.” 

L] Yes 

No 

Exempt As “Qualified Forest Property”: 

| Yes 

Exempt As “Disabled Veteran 

or Surviving Spouse”: 

Exempt As “Development Property”: 

I] Yes 

t.egal Description: LOT 6, GREEN ACRES SUBD, SEC 21 T7N R2W. 

ACCORDING TO MCL 211.34¢ THIS PROPERTY 1S CLASSIFIED AS: 

401 

RESIDENTIAL-IMPROVED 

PRIOR YEAR'S cLassiFicaTion: 401 RESIDENTIAL-IMPROVED 

4. STATE EQUALIZED VALUE (SEV): 

The change in taxable value will increase/decrease your tax bill for the 

. 

CURRENT 

CHANGE FROM 

2026 year by approximately: 

$1717 

PRIOR AMOUNT 

| TENTATIVE AMOUNT! 

PRIOR YEAR TO 

YEAR: 2025 

YEAR: 2026 

CURRENT YEAR 

1. TAXABLE VALUE: 

137,202 

199,000 

61,798 

2. ASSESSED VALUE: 

216,600 

199,000 

-17,600 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

216,600 

199,000 

| 

-17,600 

5. WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED IN 

A TAXABLE VALUE UNCAPPING? 

Yes 

[1 No 

6. ASSESSOR CHANGE REASON:New Construction, Market Adjustment 

The 2026 Inflation Rate Multiplier is: 1.027 

Questions regarding the Notice of Assessment, Taxable Vaiuation, and Property Classification may be directed to the foiiowing: 

Name 

CAMDEN LINDSEY 

Telephone Number 

(574) 209-1676 

Email Address 

BINGHAMASSESSOR@GMAIL.COM

Page 3

Michigan Department of Treasury 

L-4400 

1019 (Rew. 10.25 

THIS IS NOT A TAX BILL 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34¢, as amended. This is a model assessment notice to be used by the local assessor. 

i 

FROM: 

PARCEL IDENTIFICATION 

BINGHAM TOWNSHIP ASSESSOR 

PARCEL CODE NUMBER: 19030-140-000-005-00 

- 

2057 NORTH LANSING ST 

SAINT JOHNS, Mi 48879 

PROPERTY ADDRESS: 

W PARKS RD 

TO: 

0000950 

SCHOOL DISTRICT CODE: 

TTL] Oe) 

PRY STR PULLER 

TRY 

EO 

| BERLE AN EH FHP 

EXENPTIONS 

004*002*00950*****SCH 5-DIGIT 

SE 

10.00% 

LOR! S DUPUIS RLT 

% Exempt As “Homeowners Principal Residence”: 

0%, 

1756 W PARKS RD 

% Exempt As “Qualified Agricultural Property": 

0.00%, 

SAINT JOHNS Mi 48879-9262 

% Exempt As “MBT Industrial Personal”: 

0.00% 

% Exempt As “MBT Commercial Personal:” 

0.00%, 

Exempt As “Disabled Veteran 

or Surviving Spouse”: 

[1] Yes 

No 

Exempt As “Qualified Forest Property”: [] Yes 

No 

Exempt As “Development Property”: 

[1 Yes x] No 

Legal Description: LOT 5, GREEN ACRES SUBD, SEC 21 T7N R2W. 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED As; 402 RESIDENTIAL-VACANT 

PRIOR YEAR'S CLASSIFICATION; 402 RESIDENTIAL-VACANT 

The change in taxable value will increase/decrease your tax bill for the 

CURRENT 

CHANGE FROM 

2026 year by approximately: 

$387 

PRIOR AMOUNT | TENTATIVE AMOUNT| 

PRIOR YEAR TO 

YEAR: 2025 

YEAR: 2026 

CURRENT YEAR 

1. TAXABLE VALUE: 

11,080 

25,000 

13,920 

2. ASSESSED VALUE: 

19,000 

25,000 

6,000 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

19,000 

25,000 

6,000 

5. WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? 

 [X] Yes 

| 

|No 

6. ASSESSOR CHANGE REASON:Market Adjustment 

The 2026 inflation Rate Muitiplier is: 1.027 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the following: 

Name 

Telephone Number 

Email Address 

CAMDEN LINDSEY 

(574) 209-1676 

BINGHAMASSESSOR@GMAIL.COM

Page 4

Lori Dupuis 

1756 W..Parks Rd. 

St. Johns, MI 48879 

vHY1 

S02 10 NAF, 

PaAleoay 

GRAND RAPIDS MI 

4932 

29 MAY 2026 PM4 LZ 

Michigan 

Tax Tribunal 

611 W. OTTAWA ST. 

LANSING, MI 48933 

AEEEE-LnTOLE 

Hpi 

FHL 

Eg eH 

1

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Lori S Dupuis,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001290

Township Of Bingham,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

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

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

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

By:_______________________________

Entered: May 26, 2026

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

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

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

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

Page 2

MTT Docket No. 26-001290

Page 2 of 2

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

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

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

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

act, MCL 205.735a.” TTR 225(5)

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

Lori S Dupuis,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001290

Township Of Bingham,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

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

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

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

By:_______________________________

Entered: May 26, 2026

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

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

Page 4

MTT Docket No. 26-001290

Page 2 of 2

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5)

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 

APR 2 0 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes, 

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

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default, 

’ 

Section 1: Petitioner’s Contact Information 

First Name 

ML 

Last Name/Company Name 

Lori 

S 

Dupuis 

Mailing Address {No., Street, .0. Box or Rural Route) 

1756 W. Parks Rd. 

City or Town 

State 

ZIP Code 

Saint Johns 

MI 

48879 

Telephone Number 080 640-01 19 

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

isdupuis@charter.net 

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

First Name 

MI. 

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 uniess 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 

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

appealing? 

W) Yes* 

[] No 

**if No, you must file separate appeals for each parce! 

Property Address {No., Street) 

1756 W. Parks Rd. 

City or Town 

County 

. 

State 

ZIP Code 

Saint Johns 

Clinton 

Mi 

48879

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 

ati that apply) 

[J True Cash and Taxable Value 

[Vl Taxable Value Only (calculation) 

[J Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

| purchased the subject property in April 2025 for a purchase price of $348,000.00. The 

property consists of two adjoining parcels: one vacant parcel and one parcel improved with a 

residential dwelling. An independent appraisal completed in September 2025 established a 

combined true cash value of $379,000.00 for both parcels. 

As a result of the transfer of ownership in April 2025, the taxable value of the property is 

subject to uncapping for the 2026 tax year pursuant to Proposal A and Section 27a of the 

General Property Tax Act. The vacant land appraised at $38,000.00, with the remaining value 

of $341,000.00 is attributable to the parcel improved with the residential dwelling. 

Based on this allocation, the resulting taxable values are $170,500.00 for the residential parcel 

and $19,000.00 for the vacant parcel. In accordance with Proposal A and Michigan property 

tax law, 

| respectfully request that the Board of Review consider the purchase price, appraisal, 

and applicable uncapped taxable value and adjust the assessed and taxable values of the 

subject parcels to accurately reflect their true cash value as of the applicable valuation date. 

Section 6: Jurisdictional Issues 

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

[No 

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

[J] July 

[] December 

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

O 

Not required to attend 

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

[] Appealing within 35 days of State Tax Commission Order 

[| Appealing within 35 days of receipt of Notice of Uncapping 

[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. 

Pareeliumer 

1 9.030-140-000-006-00 

Classification of Property: 

Real 

d 

Personal (J (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: 

1 99,000.00 

199,000.00 

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

$341,000.00 

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

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

value by .5) 

1 70,500.00 

assessed value) 

170,500.00 

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? 

[v4] Yes 

O 

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

Page 4

S

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

Page 1

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

Lori S Dupuis,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001290

Township Of Bingham,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: May 23, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Lori S Dupuis,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001290

Township Of Bingham,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: May 23, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

RECEIVED 

APR 2 0 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes, 

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

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default, 

’ 

Section 1: Petitioner’s Contact Information 

First Name 

ML 

Last Name/Company Name 

Lori 

S 

Dupuis 

Mailing Address {No., Street, .0. Box or Rural Route) 

1756 W. Parks Rd. 

City or Town 

State 

ZIP Code 

Saint Johns 

MI 

48879 

Telephone Number 080 640-01 19 

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

isdupuis@charter.net 

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

First Name 

MI. 

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 uniess 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 

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

appealing? 

W) Yes* 

[] No 

**if No, you must file separate appeals for each parce! 

Property Address {No., Street) 

1756 W. Parks Rd. 

City or Town 

County 

. 

State 

ZIP Code 

Saint Johns 

Clinton 

Mi 

48879

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 

ati that apply) 

[J True Cash and Taxable Value 

[Vl Taxable Value Only (calculation) 

[J Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

| purchased the subject property in April 2025 for a purchase price of $348,000.00. The 

property consists of two adjoining parcels: one vacant parcel and one parcel improved with a 

residential dwelling. An independent appraisal completed in September 2025 established a 

combined true cash value of $379,000.00 for both parcels. 

As a result of the transfer of ownership in April 2025, the taxable value of the property is 

subject to uncapping for the 2026 tax year pursuant to Proposal A and Section 27a of the 

General Property Tax Act. The vacant land appraised at $38,000.00, with the remaining value 

of $341,000.00 is attributable to the parcel improved with the residential dwelling. 

Based on this allocation, the resulting taxable values are $170,500.00 for the residential parcel 

and $19,000.00 for the vacant parcel. In accordance with Proposal A and Michigan property 

tax law, 

| respectfully request that the Board of Review consider the purchase price, appraisal, 

and applicable uncapped taxable value and adjust the assessed and taxable values of the 

subject parcels to accurately reflect their true cash value as of the applicable valuation date. 

Section 6: Jurisdictional Issues 

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

[No 

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

[J] July 

[] December 

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

O 

Not required to attend 

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

[] Appealing within 35 days of State Tax Commission Order 

[| Appealing within 35 days of receipt of Notice of Uncapping 

[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. 

Pareeliumer 

1 9.030-140-000-006-00 

Classification of Property: 

Real 

d 

Personal (J (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: 

1 99,000.00 

199,000.00 

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

$341,000.00 

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

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

value by .5) 

1 70,500.00 

assessed value) 

170,500.00 

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? 

[v4] Yes 

O 

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

Page 4

S

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