Lynda Lisabeth, Petitioner V Township Of Onekama, 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

Lynda Lisabeth, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-003531

Township Of Onekama,

Respondent.

ORDER OF DISMISSAL

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

Petitioner failed to protest the assessment to Respondent’s March Board of Review, as 

required by MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable 

power to waive or otherwise disregard statutory filing requirements and deadlines, it has 

no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron 

Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

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.

Page 2

MTT Docket No. 25-003531

Page 2 of 6

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. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: December 8, 2025

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

Lynda Lisabeth, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-003531

Township Of Onekama,

Respondent.

ORDER OF DISMISSAL

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

Petitioner failed to protest the assessment to Respondent’s March Board of Review, as 

required by MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable 

power to waive or otherwise disregard statutory filing requirements and deadlines, it has 

no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron 

Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

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.

Page 4

MTT Docket No. 25-003531

Page 4 of 6

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.

Page 5

STATE OF

Page 6

MTT Docket No.

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

Lynda Lisabeth,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003531

Township Of Onekama,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

will be published.

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

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

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

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

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

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

Page 2

MTT Docket No. 25-003531

Page 2 of 8

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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

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

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

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

settlement conference process.

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

Mediation is a voluntary process where a mediator facilitates communication between 

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

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

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

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

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: December 5, 2025

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

Lynda Lisabeth,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003531

Township Of Onekama,

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

Page 4

MT

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

bed 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Lynda Lisabeth 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-003531-TT 

Township of Onekama 

Respondent(s) 

PROOF OF SERVICE 

Marlene "Molly" Whetstone 

states that on 

11-21-2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Answer to Petition 

relative to the above-captioned matter upon: 

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

Lynda Lisabeth 

127 Ravineside 

Milford MI 48381 

/ 

0) 

NY 

ell, UNE yo) 

[Signature of Tl who is 

sérving/mailing copy] 

Marlene "Molly" Whetstorle 

[Print/type name of person’serving/mailing copy] 

MICHIGAN TAX TRIBUNAL 

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

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

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

Page 2

March 12th, 2025, Board of Review 

(f 

v 

( 

) 

2 ¥ 

9:00am-3:00pm 

Onekama Township Hall 

Meeting called to order at 9:45am by Wallace. 

Present: 

Dave Wallace (Chair), Kevin Kane (Member), Lucas Balmer (Member), 

David Meister (Supervisor), Molly Whetstone (Assessor) 

Public Comment: None received. 

Petitions Received: 

Parcel: 

Address: 

Owner: 

Petition: 

51-11-376-003-05 

2294 Lake Isle 

Sam Sefartti 

#1 

Motion by Kane, seconded by Balmer; to change the tentative taxable value from 

$250,708 to $251,656- incorrect calculation of sale; Motion passed unanimously. 

51-11-410-118-00 

8061 S. Portage Point Dr. Portage Lake Yacht Club 

~~ #2 

Motion by Kane, seconded by Balmer; properly assessed, no change. Motion passed 

unanimously. 

51-11-280-367-27 

Portage Point Dr. 

Beauvais Beach Association, INC. 

#3 

Motion by Balmer, seconded by Kane; Properly assessed. Motion passed unanimously. 

Motion by Balmer, seconded by Kane to recess the meeting at 3PM. Motion carried 

unanimously.

Page 3

C 

March 13th, 2025, Board of Review 

3:00pm-8:00pm 

Onekama Township Hall 

Meeting called to order at 3:00pm by Wallace 

Present; 

Dave Wallace (Chair), Lucas Balmer (Member), David Meister 

(Supervisor) 

, Molly Whetstone (Assessor) 

Absent: 

Kevin Kane (Member) 

Public Comment: None received. 

Petitions Received: 

Parcel: 

Address: 

Owner: 

Petition # 

51-11-033-009-30 

2398 Crescent Beach Rd. 

Dan Norbeck 

#4 

Motion by Balmer, seconded by Wallace; to deny due to pending case #24-004240 

before the Michigan Tax Tribunal Form 30452 will be used if MTT rules in favor of 

petitioner. Motion carried unanimously. 

Meeting adjourned at 9:00pm. 

Wai) Made 

David Meister (Supervisor) 

ay 

A 

David Wallace (Chairperson)

Page 4

Kevin Kane (Member) 

Lucas Balmer (Member)

Page 5

parcel Number: 

11-290-230-12 

Jurisdiction: 

ONEKAMA TOWNSHIP ASSESSOR 

County: Manistee 

Printed on 

11/21/2025 

Grantor 

Grantee 

sale 

Sale 

Inst. 

Terms 

of sale 

Liber 

Verified 

Prcnt. 

Price 

Date 

Type 

& Page 

By 

Trans. 

BROWN, 

MOLLIE 

& GORDON 

LISABETH JAMES & LYNDA 

60,000, 

07/17/2024 

wo 

03-ARM'S LENGTH 

2024003833 

DEED 

100 

Property Address 

Class: 

RESIDENTIAL-VACAN 

[Zoning: 

Building 

Permit(s) 

Date 

Number 

Status 

School: ONEKAMA CONSOLIDATED SCHOOLS 

owner's Name/Address 

PRE 

0% 

137 Ravens. © 

AEF 

MILFORD, MI 48381 

MAP #: 

2025 

Est TCV 60,600 

Tax Description *BALANCE OF LEGAL ON FILE 

[Improved 

[ 

Xvacant 

Land value Estimates for Land Table PPA.R- RESORT PROPERTYS 

TOACE(74) 

200 4359 

3503-5 

(BO) 3386 3528 | 

hepTic 

Frock bept 

SALE 

(74 

9 3523-5 

(80 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate %Adj. 

Reason 

value 

(94) 248 2601 5150 (98) 

3666 8783 

RATE TABLE 

8 BLDG/SITE #2 

2.00 Acres 

30,300 

100 

60,60 

SPLIT/COMBINED ON 08/22/2024 FROM 11-290- 

pirt Road 

2.00 Total Acres 

Total 

Est. 

Land value 

60,600 

230-20; 

Gravel 

Road 

(PROPERTY ADDRESS: 

) 

paved Road 

THIS PARCEL WAS TRANSFERED ON 07/17/2024 

Storm Sewer 

AND THE TAXABLE VALUE FOR 2025 WAS 

Sidewalk 

100.000% UNCAPPED. 

B 

MOST RECENT SALE WAS ON 07/17/2024 FOR 

ater 

60,000 BY MAIN DONALD 

E TRUST. TERMS: 

32- 

Sewer 

SPLIT VACANT LBR/PG: 

2024003833 

Electric 

SPLIT/COMBINATION INFORMATION: 

Gas 

SPLIT/CONes 

ON 08/22/2024 COMPLETED 

/ 

curb 

BKOZICKI 

5 

_900920-20 

Street Lights 

PARENT PARCEL(S): 

11-290-230-20; 

ctandard Utilities 

underground utils. 

Comments/InfTluences 

Topography of 

split/Comb. 

on 1/26/2025 completed 

Tevel 

1/26/2025 MOLLY 

H 

Ro1Tin 

parent Parcel (s): 11-290-230-20; 

9 

child parcel(s): 

11-290-230-12, 

11-290- 

Low 

230-18; 

High 

Ban 

Landscaped 

TTT mmemm 

Swamp 

wooded 

pond 

waterfront 

Ravine 

wetland 

Year 

Land 

Building 

Assessed 

Board 

of| 

Tribunal 

TaxabTe 

value 

value 

value 

Review 

Other 

value 

who 

when 

what 

[2025 

30,300 

0 

30,300 

30,300u 

2024 

0 

0 

0 

0 

0 

0

Page 6

11/21/2025 

ONEKAMA TOWNSHIP 

2025 

PROPERTY #: 

11-290-230-12 

SCHOOL : 

51060 

CLASS: 

402 

PRE/MBT %: 

0.0000 

TAXABLE VAL: 

30,300 

SEV: 

30,300 

LISABETH JAMES 

& LYNDA 

127 RAVENSIDE 

MILFORD, 

MI 48381 

TAXPAYER 

PROP ADDRESS: 

SUMMER 

TAX INFO 

AD VALOREM TA 

1,188.17 

SP. ASSMENTS: 

0.00 

ADMIN 

FEE: 

11.88 

INTEREST: 

12.00 

TOTAL: 

1,212.05 

TOTAL PAID 

1,212.05 

DATE PAID 

10/15/2025 

BALANCE DUE 

0.00 

TOTAL BALANCE DUE 

LEGAL DESCRIPTION 

LOTS 

1-2 

INCL 

BLK 

48 

PORTAGE 

PARK ADD. 

(94) 

248 2601 

5150 

(98) 

3666 8783 

SPLIT/COMBINED ON 08/22/2024 

FROM 11-290-230-20; 

MORTGAGE CODE: 

0.00 

[[SALE(74) 

200 4329 3523-5 

(80) 

3385 5825

Page 7

enn cospmnr Toss, 

THIS IS NOT A TAX BILL 

L-4400 

1019 (Rev, 10-24) 

Notice of Assessment, Taxable Valuation, and Property Classification 

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

FROM 

PARCEL IDE 

ONEKAMA TOWNSHIP ASSESSOR 

NTIFICATION 

MARLENE "MOLLY" WHETSTONE 

PARCEL NUMBER: 

11-290-230-12 

PO BOX 325 

CADILLAC, MI 49601-0325 

PROPERTY ADDRESS: 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-003531

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Onekama (MANISTEE)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Marlene

M.I.

Faye

Last Name

Whetstone

Firm Name (if any)

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

PO Box 325

City or Town

Cadillac

State

Michigan

ZIP Code

49601

Telephone Number

231-468-2977

Fax Number

231-468-2977

E-mail Address

molly@greatlakesassessing.com

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

No

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Petitioner failed to appear for the March Board of Review hearings. The same address appears on the 2025 Summer Tax Bill as it is on the 2025 Assessment 

Change Notice. The 2025 Change notice includes an estimate of the 2025 Tax Liability. 

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)? No

If yes, check which BOR Petitioner attended: 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? *Submit a copy of the Notice of Assessment with the Answer.

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

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? 

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

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?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s Poverty Exemption:

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If Yes, check which BOR Petitioner attended:

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

51-290-230-12

Classification of Property:

Real 

Residential

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

$30,300

Current Taxable Value as established by the BOR:

$30,300

What do you believe is the fair market value (also known as True Cash Value)?

$60,600

Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value.

$30,300

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

Electronic Signature *Typing your name below will serve as your signature

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ /s/s Marlene "Molly" Whetstone

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Page 1

November 10, 2025 

 

Dear Patricia Halm, 

I am writing to follow up on my petition submitted to the Michigan Tax Tribunal (MTT Docket 

No. 25-003531). The letter I received indicated that I did not include a copy of the notice 

giving rise to the appeal (for example, a notice of action taken by the Board of Review). I 

would like to clarify the sequence of events that led to my petition to the Tribunal. 

In 2024, we purchased property in Onekama, MI, identified as parcel 51-11-290-231-30 

(PORTAGE PARK ADDITION LOTS 13 THROUGH 19, BLOCK 49, and LOTS 1 & 2, BLOCK 48). 

We received a 2025 summer tax bill (No. 01013) reflecting a taxable value of $30,300 and a 

total amount due of $1,200.05, which we paid in full. 

Subsequently, we received a second tax bill for parcel 51-11-290-230-12, which lists LOTS 1 

& 2, BLOCK 48—the same lots already included in the first parcel per our purchase 

agreement. This second bill (No. 01008) listed the identical taxable value and total amount 

due. We believe this is an error, as the second parcel is not listed in our purchase 

documents. To avoid late fees, we paid the bill but are seeking correction and 

reimbursement. 

Our tax bills did not include any guidance on how to address billing questions or 

discrepancies. We attempted multiple times to contact the Township office by phone, 

leaving messages that were not returned. When we eventually reached someone, we were 

advised to file a petition with the Tax Tribunal. A later conversation with another Township 

representative indicated that we may have missed a Board meeting. Given the confusion 

and lack of response, we filed the petition in an effort to resolve the error and obtain a 

refund. 

Sincerely, 

 

Lynda D. Lisabeth, Ph.D., M.P.H. 

(734) 775 7563 

llisabet@umich.edu

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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

Lynda Lisabeth,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003531

Township Of Onekama,

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: November 4, 2025

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. 25-003531

Page 2 of 4

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

Lynda Lisabeth,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003531

Township Of Onekama,

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: November 4, 2025

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. 25-003531

Page 4 of 4

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Lynda

M.I.

Last Name/Company Name

Lisabeth

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

127 Ravineside

City or Town

Milford

State

Michigan

ZIP Code

48381

Telephone Number

734-775-7563

Fax Number

E-mail Address

llisabet@umich.edu

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

49675

Taxing Authority (City or Township)

Township Of Onekama (MANISTEE)

County 

Manistee

Section 4: Issues Being Appealed (check all that apply)

Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

We purchased property in Onekama, MI - parcel 51-11-290-231-30 (PORTAGE PARK ADDITION LOTS 13 THRU 19 BLOCK 49 and LOTS 1 & 2 BLOCK 48). 

We received a 2025 summer tax bill (#01013) with a taxable value of 30300 and a bill of 1200.05 which we paid. We received a second nill for a parcel 51-11-290-

230-12 which lists LOTS 1 & 2 BLOCK 48 which are included in the first parcel. This bill (#01008) lists the exact same taxable value and bill amount which we 

believe is an error. This parcel is not listed in our purchase agreement and LOTS 1 & 2 are included in the first parcel. We paid the bill but believe it was an error.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

Did you protest the assessment at a Board of Review (BOR)? No

If Yes, check which BOR you attended AND upload the BOR decision: 

If No, check the applicable reason(s):

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

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

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

Parcel Identification Number: 51-11-290-231-12

Classification of Property:

Personal

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

30300

Current Taxable Value as established by the BOR:

30300

What do you believe is the fair market value (also known as True Cash Value)?

0 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

0

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention 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.

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 your 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 your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Lynda Lisabeth

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

Lynda Lisabeth,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003531

Township Of Onekama,

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: November 3, 2025

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

Lynda Lisabeth,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003531

Township Of Onekama,

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: November 3, 2025

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

Hye 

51-11-290-230-12 

ONEKAMA TOWNSHIP 

ED BRADFORD, TREASURER 

PO BOX 239 

ONEKAMA, MI 49675 

(231) 

889-3308, 

FAX 

(231) 

889-5587 

EMAIL: 

treasurerfonekamatwp.org 

OWNER/ TAXPAYER: 

LISABETH JAMES 

& LYNDA 

127 

RAVINSIDE 

MILFORD MI 48381 

PROPERTY ADDRESS: 

MAKE CHECK PAYABLE 

TO: ONEKAMA TOWNSHIP 

PLEASE REMIT PAYMENT 

TO ADDRESS 

IN UPPER LEFT CORNER 

ONEKAMA TOWNSHIP 

2025 SUMMER 

TAX BILL 

Property 

#: 

51-11-290-230-12 

Bill# 

01008 

Taxable Value: 

30,300 

School District: 51060 

TAX PAYMENT INFORMATION 

Total Due: 

$1,200.05 

Amount Paid: 

THIS TAX IS CURRENTLY DUE 

After 09/15/2025 additional interest will apply MCL 211.44 

ERE 

ERE Ela (REED SOETED top jpoction) CED payment) 

TAXPAYER'S cory ‘(Please retain ‘bottom portion for: your records) 

2025 SUMMER TAX BILL FOR ONEKAMA TOWNSHIP 

TREASURER : 

ONEKAMA TOWNSHIP 

ED BRADFORD, 

TREASURER 

PO BOX 239 

ONEKAMA, 

MI 49675 

(231) 

889-3308, 

FAX 

(231) 

889-5587 

EMAIL: 

treasurerfonekamatwp.org 

OWNER/TAXPAYER: 

LISABETH JAMES 

& LYNDA 

127 RAVINSIDE 

MILFORD MI 48381 

PROPERTY ADDRESS: 

LEGAL DESCRIPTION 

{NOT RESPONSIBLE 

IF PAID ON WRONG DESCRIPTIONS) 

LOTS 1-2 

INCL BLK 48 PORTAGE PARK ADD. 

[[SALE{74) 

200 4329 3523-5 

(80) 

3385 5825 

(94) 

240 2601 5150 

(98) 

3666 8783 

SPLIT/COMBINED ON 08/22/2024 FROM 11-290-230-20; 

Property 

#: 

51-11-290-230-12 

Bill# 

01008 

PRE/AG Exemption: 

%0.0000 

Assessed Value: 

$30,300 

CoSs8 

202 

State Equalized Value: 

$30,300 

School Dist: 51060 

Taxable Value: 

$30,300 

Mort Code: 

——r? 

***TAXES ARE BASED ON TAXABLE VALUE*** 

TAXING UNIT 

MILLS 

TAX 

COUNTY OPER 

5.46150 

165.48 

ST EDUC TAX 

6.00000 

181.80 

SCH OPER/51060 

18.00000 

545.40 

SCH DEBT/51060 

3.50000 

106.05 

SCH SF/51060 

0.96420 

29.21 

MANISTEE 

ISD 

2.23840 

67.82 

COMM COLLEGE 

3.05000 

92.41 

TOTAL 

39.21410 

1,188.17 

ADMINISTRATION FEE 

11.88

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Lynda

M.I.

Last Name/Company Name

Lisabeth

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

127 Ravineside

City or Town

Milford

State

Michigan

ZIP Code

48381

Telephone Number

734-775-7563

Fax Number

E-mail Address

llisabet@umich.edu

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

49675

Taxing Authority (City or Township)

Township Of Onekama (MANISTEE)

County 

Manistee

Section 4: Issues Being Appealed (check all that apply)

Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

We purchased property in Onekama, MI - parcel 51-11-290-231-30 (PORTAGE PARK ADDITION LOTS 13 THRU 19 BLOCK 49 and LOTS 1 & 2 BLOCK 48). 

We received a 2025 summer tax bill (#01013) with a taxable value of 30300 and a bill of 1200.05 which we paid. We received a second nill for a parcel 51-11-290-

230-12 which lists LOTS 1 & 2 BLOCK 48 which are included in the first parcel. This bill (#01008) lists the exact same taxable value and bill amount which we 

believe is an error. This parcel is not listed in our purchase agreement and LOTS 1 & 2 are included in the first parcel. We paid the bill but believe it was an error.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

Did you protest the assessment at a Board of Review (BOR)? No

If Yes, check which BOR you attended AND upload the BOR decision: 

If No, check the applicable reason(s):

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

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

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

Parcel Identification Number: 51-11-290-231-12

Classification of Property:

Personal

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

30300

Current Taxable Value as established by the BOR:

30300

What do you believe is the fair market value (also known as True Cash Value)?

0 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

0

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention 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.

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 your 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 your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Lynda Lisabeth

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.