Louis A Allmacher Petitioner V Township Of Lake 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

Louis A Allmacher,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002452

Township Of Lake,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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

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

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

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

settlement conference process.

Page 2

MTT Docket No. 26-002452

Page 2 of 2

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

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

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

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Louis A Allmacher,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002452

Township Of Lake,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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

appeal of a principal residence exemption that was

Page 4

MTT

Page 5

S

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

Page 1

RECEIVED 

LAKE TOWNSHIP 

M7" 

Huron County, Michigan 

MICHIGAN TAX TRIBUNAL 

www.laketownship.net 

0. 

Box 

429 

989-856-4867 

Caseville, Michigan 48725-0429 

Email: 

info@laketownship.net 

July 22, 2026 

Michigan Tax Tribunal 

P O Box 30232 

Lansing MI 48909 

Re: 

Docket No: 26-002452 

Allmacher Trust v Township of Lake 

Dear Clerk: 

Enclosed for filing please find Respondent’s Answer to Petition and Proof of Service in 

connection with the above referenced tax appeal. 

Sincerely, 

Ltr 

Me Cattee 

Valerie McCallum 

Assessor 

Enclosure 

C: Louis Allmacher

Page 2

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 002452 

Section 1: Respondent’s Contact Information 

Unit of Government 

Lake Township 

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

P O Box 429 

City or Town: 

State: 

ZIP Code: 

Caseville 

MI 

|48725 

Telephone Number: 989 856 4867 

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

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

| 

First Name: 

Ml: 

Last Name: 

Valerie 

J 

McCallum 

Firm Name (if any): 

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

City or Town: 

State: 

Zip Cade: 

Telephone Number: 

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

assessor@laketownship.net 

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. Attacha 

separate sheet if necessary. 

[] Yes 

[} Ne 

|] Not Applicable 

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

Yes 

[No

Page 3

STATE OF MICHIGAN 

* GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Subject property is assessed at 50% of market value based upon land value and 

economic condition factor analyses of other lakefront properties in Lake Township 

utilizing accepted STC guidelines and mass appraisal standards. 

Supplemental information supporting the above will be provided at a later date. 

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 

[Hl] No 

If yes, check which BOR Petitioner attended: 

March 

[| July 

[| December 

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

OJ 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 

Is Petitioner appealing from a State Tax Commission Order? 

[J ves 

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: 321 3 016 263 00 

Classification of Property: 

Real] 

Personal [J (check one) 

Agricultural 

J 

Commercial 

J 

Industrial (J 

Residential 

Timber-Cutover [J 

~~ Developmental [1 

Utility (J (check one)

Page 4

Parcel Number: 

3213-016-263-00 

Jurisdiction: 

LAKE TOWNSHIP 

County: 

HURON 

Printed on 

07/21/2026 

Grantor 

Grantee 

Sale 

Sale 

Inst. 

Terms 

of Sale 

Liber 

Verified 

Prent. 

Price 

Date 

Type 

& 

Page 

By 

Trans. 

ALLMACHER LOUIS 

A TRUST 

ALLMACHER LOUIS 

A TRUSTEE 

0| 

06/25/2024 

|QC 

14-INTO/OUT 

OF TRUST 

|1849.164 

DEED 

0.0 

ALLMACHER LOUIS 

A 

& VERON 

|ALLMACHER LOUIS 

A TRUST 

| 

0| 

12/24/2020 

|QC 

14-INTO/OUT 

OF TRUST 

1737.662 

DEED 

0.0 

MANOSKY 

SW 

8190 

ALLMACHER 

P/P 

8,500 

| 

137,310| 

06/01/1989 

[WD 

03-ARM'S LENGTH 

524/622 

OTHER 

0.0 

MANOSKY 

SW 

8190 

ALLMACHER 

P/P 

8,500 

| 

137,310| 

06/01/1989 

[WD 

03-ARM'S LENGTH 

524/622 

OTHER 

0.0 

Property Address 

Class: 

RESIDENTIAL-IMPRO 

(Zoning: 

Building Permit (s) 

Date 

Number 

Status 

4666 

PORT AUSTIN 

RD 

School: 

ELKTON PIGEON BAYPORT LAKER 

SD 

|ROOFING 

06/17/2013 

|PB130019 

P.R.E. 

100% 

06/15/2013 

RESIDENTIAL STORAGE BUILDI 

05/18/2009 

|09-0 

010 

RECHECK 

ownex’s Name/Rddress 

MAP #: 

05 

16 334 005 

ACCESSORY STRUCTURE 

05/16/2005 

|PB0S0010 

ALLMACHER LOUIS 

A TRUST 

TCV 

’ 

V/TFA: 

. 

1666 DORT AUSTIN RD 

[ 

2026 Est 

26 

700,308 

TCV/ 

486.32 

CASEVILLE 

MI 48725 

| 

X 

| Improved 

| 

Vacant 

Land Value Estimates 

for Land Table OL16W.ON LAKE 

PROPS 

SEC 

16 WEST 

Public 

* Factors 

* 

| 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

Tr 

Decor 

Tot Road 

LAKE FRONT 

100.00 400.00 0.8062 1.1096 

5150 

100 

460,700 

[Tax 

Description 

| 

leraver rosa 

100 Actual Front Feet, 

0.92 Total Acres 

Total Est. Land Value = 

460,700 

|[E 100 

FT OF W 800 FT OF GOVT LOT 

3 

N OF 

| 

los Hwy 

Faved feed 

| Work Description 

for Permit PB130019, 

Issued 06/17/2013: 

REMOVE AND REPLACE 

> 

orm 

ewer 

oper om pre 

i. 

SHINGLES ON EXISTING HOME. 

| 

! 

hd 

| 

|sidewalk 

Work Description for Permit 09-0 010, Issued 05/18/2009: 

12 

X 20 SHED W/12" 

| 

[Water 

FOOTINGS 

| 

Sewer: 

Work Description for Permit PB090010, 

Issued 05/18/2009: BUILD 12' 

BY 20' 

SHED. 

Electric 

|X 

|Gas 

| 

Curb 

| 

|street Lights 

| 

Standard Utilities 

Underground Utils. 

Topography 

of 

Site 

| 

Level 

| 

Rolling 

| 

Low 

High 

| 

Landscaped 

Swamp 

Wooded 

| 

Pond 

| 

Waterfront 

| 

Ravine 

|Wetland 

L 

Sr 

. 

- 

. 

|Flood Plain 

|Year 

Land] 

Building 

Assessed) 

Board of 

Tribunal/| 

Taxable 

| 

Value 

Value 

Value| 

Review 

Other 

Value 

| 

| 

When 

What 

2026 

230,400 

119,800 

350,200] 

350,200M| 

| 

168,483C 

= 

2025 

184,400 

110,300 

294,700 

| 

164,054C 

|The Equalizer.

Page 5

Resident

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

Page 1

RECEIVED 

MAY 19 2026 

MICHIGAN TAX TRIBUNAL 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

id 

Pursuant 

to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise lo the 

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

If you do not submit this dscum 

2afault. 

ESaction 1: Petitioner’s Contact Information 

_ PALLMACHER ~~ 

a 

State 

ZIP Code 

all 

0 

EB 104953472 

Email Address {do not enter unfess you want &ITT to send all correspondence via email) 

fou@allmacher.net 

#9. Box or Rural Route) 

City or Town 

County}| 

State 

ZI? Cod 

CASEVILLE 

RON 

i 

Weiss 

as on 

mde 

ped Ti) 

TT 

TT 

TT 

Las TounisHIP

Page 2

Section 4: Check which of the following 

you are appealing (check all that apply) 

[4 True Cash and Taxable Value 

[J Taxable Value Only (calculation) 

[J Uncapping 

of Taxable Value 

Section 5: Explain the Reason for this Appeal 

[THE ASSESSED VALUE OF $350,200 WOULD TRANSLATE TO A MARKET VALUE of 

$700,400.00 

Per recent comps of a single-story, original construction, brick exterior, 1440 s.f., with 

crawl space, home, with two bedrooms, and 1 1/2 baths, built approx. 1954 (72 years+), 

has a full maximum replacement value of approximately $250,000, with the land value 

comparisons for .92 acre@ $250,000 per acre maximum valuation= $230,000. This 

equates to an aggregate market valuation of $480,000. Assessed Valuation of $240,000. 

Section 6: Jurisdictional Issucs 

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

|_| No 

If Yes, check which BOR you attended: [4 March 

[] duly 

[] December 

pplicable reason(s): 

[1 Not required to attend 

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

Appealing within 35 daye of State 

Tax Commission Order 

Appealiiy 

Other 

i 36 days of recat 

< of Urcapiing 

If you checked “other” above, explain: 

ed 

i 

ied to attend. Raqusst for relief was denied. 

S— under TT

Page 3

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

Parcel Number3213-016-263-00 

Classification of Property: 

 Real[d 

Personal 

[J (check one) 

Agricultural 1 

Commercial 0 

Industrial (] 

Residential @ 

 Timber-Cutover (1 

Developmental 

[1 

Utility 

(J (check one) 

A 

d Value (also k 

as State Equalized Value) 

ished | 1: 

Value 

by the Board of Review: 

by the Board of Review: $350,200 

$168,483 

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

$480,000 

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

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

value by 5) 

$240.000 

assessed value) $168,483 

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? 

A Yes 

If you answered yes to the above question, you are not required to pay any filing fees. 

Ifthe 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 

ized Value or T 

Value in c 

lion is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $600,000.00 

$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. 

Ifthe 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. 

Signature 

*required 

So 

Pete ss

Page 4

— 

EE — 

cr 

2026 BOARD OF REVIEW DECISION 

FROM 

LAKE TOWNSHIP 

PO BOX 429 

CASEVILLE M1 48725 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROI 

- 

ALLMACHER LOUIS A TRUST 

4666 PORT AUSTIN RD 

CASEVILLE M1 48725 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional 

) 

3213-016-263-00 

4666 PORT AUSTIN RD! 

E100 FT OF W S00 FT OF GOVT LOT 3 N OF US HWY. 

101 

THIS PROPERTY IS CLASSIFIED 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you suppficd and the dati necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 3213-006-263-00 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

PETITION DENIED. SALES REVIEWED AND ASSESSMENT DETERMINED TO BE IN LINE WITH MARKET. 

[2026 

ORIGINAL ASSESSED VALUE 

350.200 

] 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

350,200 

| 

(If the above amounts are the same, no revisions have occured) 

[2026 

ORIGINAL TAXABLE VALUE 

168,483 

| 

[2026 

"BOARD OF REVIEW" TAXABLE VALUE 

168,483 

| 

[2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

| 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Clair 

s letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

http/www michigan gov taxteib/0,4677,7- 187-382 

54 

06, amd

Page 5

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment Taxable Valuation, and Property Classification 

This form is issued unde: the uthariy 

of Publis Act 20 

FROM

Page 6

e

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

Louis A Allmacher,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002452

Township Of Lake,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: Tribunal Clerk

Entered: June 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 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

Louis A Allmacher,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002452

Township Of Lake,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: Tribunal Clerk

Entered: June 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

Louis A Allmacher,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002452

Township Of Lake,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: Tribunal Clerk

Entered: June 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

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 

MAY 19 2026 

MICHIGAN TAX TRIBUNAL 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

id 

Pursuant 

to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise lo the 

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

If you do not submit this dscum 

2afault. 

ESaction 1: Petitioner’s Contact Information 

_ PALLMACHER ~~ 

a 

State 

ZIP Code 

all 

0 

EB 104953472 

Email Address {do not enter unfess you want &ITT to send all correspondence via email) 

fou@allmacher.net 

#9. Box or Rural Route) 

City or Town 

County}| 

State 

ZI? Cod 

CASEVILLE 

RON 

i 

Weiss 

as on 

mde 

ped Ti) 

TT 

TT 

TT 

Las TounisHIP

Page 2

Section 4: Check which of the following 

you are appealing (check all that apply) 

[4 True Cash and Taxable Value 

[J Taxable Value Only (calculation) 

[J Uncapping 

of Taxable Value 

Section 5: Explain the Reason for this Appeal 

[THE ASSESSED VALUE OF $350,200 WOULD TRANSLATE TO A MARKET VALUE of 

$700,400.00 

Per recent comps of a single-story, original construction, brick exterior, 1440 s.f., with 

crawl space, home, with two bedrooms, and 1 1/2 baths, built approx. 1954 (72 years+), 

has a full maximum replacement value of approximately $250,000, with the land value 

comparisons for .92 acre@ $250,000 per acre maximum valuation= $230,000. This 

equates to an aggregate market valuation of $480,000. Assessed Valuation of $240,000. 

Section 6: Jurisdictional Issucs 

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

|_| No 

If Yes, check which BOR you attended: [4 March 

[] duly 

[] December 

pplicable reason(s): 

[1 Not required to attend 

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

Appealing within 35 daye of State 

Tax Commission Order 

Appealiiy 

Other 

i 36 days of recat 

< of Urcapiing 

If you checked “other” above, explain: 

ed 

i 

ied to attend. Raqusst for relief was denied. 

S— under TT

Page 3

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

Parcel Number3213-016-263-00 

Classification of Property: 

 Real[d 

Personal 

[J (check one) 

Agricultural 1 

Commercial 0 

Industrial (] 

Residential @ 

 Timber-Cutover (1 

Developmental 

[1 

Utility 

(J (check one) 

A 

d Value (also k 

as State Equalized Value) 

ished | 1: 

Value 

by the Board of Review: 

by the Board of Review: $350,200 

$168,483 

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

$480,000 

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

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

value by 5) 

$240.000 

assessed value) $168,483 

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? 

A Yes 

If you answered yes to the above question, you are not required to pay any filing fees. 

Ifthe 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 

ized Value or T 

Value in c 

lion is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $600,000.00 

$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. 

Ifthe 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. 

Signature 

*required 

So 

Pete ss

Page 4

— 

EE — 

cr 

2026 BOARD OF REVIEW DECISION 

FROM 

LAKE TOWNSHIP 

PO BOX 429 

CASEVILLE M1 48725 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROI 

- 

ALLMACHER LOUIS A TRUST 

4666 PORT AUSTIN RD 

CASEVILLE M1 48725 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional 

) 

3213-016-263-00 

4666 PORT AUSTIN RD! 

E100 FT OF W S00 FT OF GOVT LOT 3 N OF US HWY. 

101 

THIS PROPERTY IS CLASSIFIED 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you suppficd and the dati necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 3213-006-263-00 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

PETITION DENIED. SALES REVIEWED AND ASSESSMENT DETERMINED TO BE IN LINE WITH MARKET. 

[2026 

ORIGINAL ASSESSED VALUE 

350.200 

] 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

350,200 

| 

(If the above amounts are the same, no revisions have occured) 

[2026 

ORIGINAL TAXABLE VALUE 

168,483 

| 

[2026 

"BOARD OF REVIEW" TAXABLE VALUE 

168,483 

| 

[2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

| 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Clair 

s letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

http/www michigan gov taxteib/0,4677,7- 187-382 

54 

06, amd

Page 5

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment Taxable Valuation, and Property Classification 

This form is issued unde: the uthariy 

of Publis Act 20 

FROM

Page 6

e

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