Marc Myers Petitioner V Township Of Elmwood 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 

Marc Myers, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000624 

 

Elmwood Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER VACATING SEPTEMBER 10, 2026 ORDER EXTENDING TIME FOR 

RESPONDENT TO CURE DEFAULT 

 

ORDER SETTING ASIDE RESPONDENT’S DEFAULT 

 

The Tribunal has considered the file in this case and finds that it entered an order 

extending the time for Respondent to cure their default on September 10, 2026. The 

Tribunal erred in the entry of this order, as Respondent filed an answer. It appears that 

the filing had simply not been processed as of the entry of the September 10, 2026 

order. As a result, the Tribunal finds good cause to vacate the order extending default. 

Further, the Tribunal finds that Respondent was held in default on August 7, 2026, for 

failing to file an answer, and the default has been timely cured. The documents curing 

the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore, 

IT IS ORDERED that the September 10, 2026 Order Extending the Time for 

Respondent to Cure Default is VACATED. 

 

IT IS FURTHER ORDERED that Respondent’s default is SET ASIDE. 

 

 

Entered: September 17, 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

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 

Marc Myers, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000624 

 

Elmwood Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER VACATING SEPTEMBER 10, 2026 ORDER EXTENDING TIME FOR 

RESPONDENT TO CURE DEFAULT 

 

ORDER SETTING ASIDE RESPONDENT’S DEFAULT 

 

The Tribunal has considered the file in this case and finds that it entered an order 

extending the time for Respondent to cure their default on September 10, 2026. The 

Tribunal erred in the entry of this order, as Respondent filed an answer. It appears that 

the filing had simply not been processed as of the entry of the September 10, 2026 

order. As a result, the Tribunal finds good cause to vacate the order extending default. 

Further, the Tribunal finds that Respondent was held in default on August 7, 2026, for 

failing to file an answer, and the default has been timely cured. The documents curing 

the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore, 

IT IS ORDERED that the September 10, 2026 Order Extending the Time for 

Respondent to Cure Default is VACATED. 

 

IT IS FURTHER ORDERED that Respondent’s default is SET ASIDE. 

 

 

Entered: September 17, 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

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

Marc Myers,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000624

Township Of Elmwood,

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. 26-000624

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

Marc Myers,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000624

Township Of Elmwood,

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

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

RECEIVED 

pei 

SEP 15 2026 

Soi 

MICHIGAN TAX TRIBUNAI 

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. 

Zo -OGER 2. 

Section 1: Respondent’s Contact Information 

Unit of Government 

Elmwood Charter Township 

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

10090 E. Lincoln Rd. 

City or Town: 

State: 

ZIP Code: 

Traverse City 

MI 

149684 

Telephone Number: 

’ 

231-946-0921 

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

assessor@elmwoodmi.gov 

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

First Name: 

M.L: 

Last Name: 

Barbara 

A 

Jones 

Firm Name (if any): 

. 

“Elmwood Charter Township 

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

10090 E. Lincoln Rd. 

City or Town: 

State: 

ZIP Code: 

Travere City 

Ml 

149684 

elephone 

Number: 

ett231-946-0921 

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

assessor@elmwoodmi.gov 

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. 

O Yes 

[Hl] No 

[| Not Applicable 

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

O Yes 

No

Page 2

LTT, 

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 

True Cash Value reduced by March Board of Review. 

Comparable sales indicate subject property assessment does not exceed fifty percent of 

market value. 

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 

O July 

[| December 

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

[Hl] 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. 

rem 45-004-008-001-55 

Classification of Property: 

Real 

Personal [1 (check one) 

Agricultural 

J 

Commercial 

J 

Industrial (J 

Residential @ 

 Timber-Cutover [1 

~~ Developmental 

J 

Utility [J (check one)

Page 3

B (Kev. 12-25) 

a 

detition to Board of Review 

2026 

S 

L-4035 

is form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however, you may not appeal to the Michigan Tax Tribunal unless you first protest to the 

ard of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classifications to the State Tax 

mmission unless you first protest to the Bard of Review. 

) BE COMPLETED BY OWNER OR OWNER'S AGENT 

dwne~s Name (Please Print or Type) 

Petitioner's Name (If Other than Owner. Please Print or Type) 

.YERS MARC & LYNN 

“ownship or City 

County 

Year of Appeal 

ELMWOOD TOWNSHIP 

LEELANAU 

he undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of 

1e following described property: 

>roperty Identified (Parcel code required. Property address and legal description optional) 

: 

004-008-001-55 

L312 P731 L406 P595/95 L978 P951/08 L1043 P274/10 PRT NE 1/4 SEC 8 COM @ N 1/4 COR SD SEC THALG 

N SEC LN $ 89D 46' 25" E 1204 FT TH'S 0D 15' 30" W 528.55 FT TO POB TH S 0D 15' 30" W 198 FT TH N 89D 

4140" W 220 FT THN 0D 15' 30" E 198 FT TH S 89D 41' 40" E 220 FT TO POB TOGETHER WITH & SUBJ TO 

9711 E WALTERS DR 

ESMT 

SEC 8 TZ8N R11W 1.00 A 

rotested Item 

[] Assessed Value 

[] 

Tentative 

[J] Taxable Status 

[] 

Classification 

[] 

Qualifed Agricultural 

Taxable Value 

(exemption) 

Property Exemption 

. PROTEST OF ASSESSMENT 

omplete this section for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed personal 

‘operty forms. 

ssessed Value 

- 

Owner's Estimate of True Cash Valug(Market 

Value) 

313,800 

ET 

DD) 

. PROTEST OF TAXABLE VALUE 

omplete this section for a priest of Taxable Value 

‘eason: 

[1] 

Value of Losses 

[0 

Value of Additions 

[0 

Poverty Exemption 

[J] 

Uncapping % 

_F 

TEST OF CLASSIFICATION 

omy 

this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance with Section 211.34c of the 

ichigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on that property's status as a homeowner's principal residence 

qualified agricultural property. 

Classification of property on this year's assessment roll: 

401 

Slassification should be: (Please check one of the following) 

OO 

Agricultural 

O Industrial 

Timber Cutover 

[J Utility (Personal Property Only) 

0 commercial 

[0 Residential 

[ODevelopmental 

. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural property, the 

~vner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE 

XEMPTION FROM THE 18 SCHOOL OPERATING

Page 4

Hnoio

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 

Marc Myers, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000624 

 

Elmwood Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR RESPONDENT TO CURE DEFAULT 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Respondent in default on August 7, 2026, because Respondent failed to file an 

answer.1 Respondent was required to cure the default by filing an answer within 14 

days.2 Respondent has had ample time to comply, yet has failed to respond or submit 

the required filings. Though the Tribunal finds an extension of time to cure the default 

appropriate, Respondent’s failure to comply with Tribunal orders and its Rules of 

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

the scheduling of a default hearing for failure to timely comply with this order.3 

Therefore, 

 

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

 

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

default: (1) file an answer, (2) file a Motion to Set Aside Default, (3) pay the $25.00 fee 

required for the filing of the motion, and (4) file proof the motion was served on 

Petitioner. The foregoing must be filed with the Tribunal within 14 days of the entry of 

this order.4 

 

 

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 A list of Tribunal rules, Small Claims answer forms, and information on filing fees can be found online at 

www.michigan.gov/taxtrib. 

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

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-000624 

Page 2 of 2 

 

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

provided by TTR 237.5 

 

 

Entered: September 10, 2026 

 

 

 

By: /s/ Patricia L. Halm 

kac 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk 

 

 

 

5 See also MCL 205.732.

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Marc Myers,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000624

Township Of Elmwood,

Respondent.

ORDER OF DEFAULT

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

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

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

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

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

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

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

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

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

By: /s/ Patricia L. Halm

Entered: August 7, 2026

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-000624

Page 2 of 2

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Marc Myers,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000624

Township Of Elmwood,

Respondent.

ORDER OF DEFAULT

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

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

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

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

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

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

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

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

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

By: /s/ Patricia L. Halm

Entered: August 7, 2026

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5).

Page 4

MTT Docket No. 26-000624

Page 2 of 2

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

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

Marc

M.I.

Last Name/Company Name

Myers

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

1035 Cheshire Lane

City or Town

Houston

State

Texas

ZIP Code

77018

Telephone Number

713-439-4147

Fax Number

E-mail Address

mmyers@rossbanks.com

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

First Name

Michael

M.I.

Last Name

Tyska

Firm Name (if any)

Fairwind Property Tax Consulting

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

6986 Adaridge Dr SE

City or Town

Ada

State

Michigan

ZIP Code

49301

Telephone Number

616-648-4300

Fax Number

E-mail Address 

mike@fairwindptc.com

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]

9711 E. Walters Drive

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Traverse City

Michigan

49684

Taxing Authority (City or Township)

Township Of Elmwood (LEELANAU)

County 

Leelanau

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

The 2026 Assessed and Taxable Values are excessive and do not reflect the True Cash Value of the property.

The Petitioner purchased the Subject Property on 3/11/2024 for $469,000 and the terms of the sale are consistent with True Cash Value as defined by the General 

Property Tax Act (Excerpt) 206 of 1893, MCL 211.27.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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

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

If No, check the applicable reason(s):

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: 45-004-008-001-55

Classification of Property:

Real

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:

282000

Current Taxable Value as established by the BOR:

282000

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

482000 

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

241000

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?

No

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/ Michael Tyska

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

Marc Myers,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000624

Township Of Elmwood,

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 18, 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

Marc Myers,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000624

Township Of Elmwood,

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 18, 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

Marc Myers,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000624

Township Of Elmwood,

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 18, 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

nov. 12720) 

— 

etition to Board of Review 

2026 

Ss 

L-4035 

. form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however, you may not appeal to the Michigan Tax Tribunal unless you first protest 

to the 

rd of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classifications to the State Tax 

mission unless you first protest to the Bard of Review. 

BE COMPLETED BY OWNER OR OWNER'S AGENT 

wner's Name (Please Print or Type) 

Petitioner's Name (If Other than Owner. Please Print or Type) 

MYERS MARC & LYNN 

>wnship or City 

County 

Year of Appeal 

ELMWOOD TOWNSHIP 

LEELANAU 

e undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of 

» following described property: 

'operty Identified (Parcel code required. Property address and legal description optional) 

: 

004-008-001-55 

1312 P731 L406 P595/95 L978 P951/08 L1043 P274/10 PRT NE 1/4 SEC 8 COM @ N 1/4 COR SD SEC THALG 

NSEC LN $ 89D 46' 25 E 1204 FT TH S 0D 15' 30" W528.55 FT TO POB TH S 0D 15' 30" W 198 FT TH N 89D 

41'40° W220 FT THN 0D 15' 30° E 198 FT TH S 89D 41' 40" E 220 FT TO POB TOGETHER WITH & SUBJ TO 

3711 E WALTERS DR 

ESMT SEC 8 T28N R11W 1.00 A 

otested Item 

[J] Assessed Value 

[] 

Tentative 

[J] Taxable Status 

[J 

Classification 

[1] 

Qualifed Agricultural 

Taxable Value 

(exemption) 

Property Exemption 

mplete this “Section Tor a protest of assessed value, including assessed value changes associated with exempt status and denied or Tate filed personal 

perty forms. 

sessed Value 

© 

Owner's Estimate of True Cash Valu 

rket\alue) 

313,800 

> 

PROTEST OF 

TAXABLE VALUE 

DO) 

mplete this section for a prtest of Taxable Value 

2ason: 

[7] 

Value of Losses 

[J 

Value of Additions 

[0 

Poverty Exemption 

[J 

Uncapping % 

PROTEST 

OF CLASSIFICATION 

mplete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance with Section 211.34c of the 

:higan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on that property's status as a homeowner's principal residence 

jualified agricultural property. 

“lassification of property on this year's assessment roll: 

401 

lassification should be: (Please check one of the following) 

J 

Agricultural 

O Industrial 

CI Timber Cutover 

[ utility (Personal Property Only) 

J Commercial 

[J Residential 

ClDevelopmental 

PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

: 

Sa 

A 

he assessor has denied or changed the percentage of the exemption from the 18 mills of local school aperating tax for ual red agricultural propery, the 

‘ner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE 

EMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES. 

“cent qualified agricultural exemption granted by assessor: (Enter 0 if exemption is denied) 

Percent qualified agricultural exemption requested by Owner: (Enter 100 if full 

exemption requested) 

ASON FOR PROTEST. 

ite reason(s) for protest of assessed value and/or the tentative taxable value and/or taxable status and/or classification and/or qualified agricultural property exemption.

Page 2

Mois, rage ¢ 

'R BOARD OF REVIEW USE ONLY 

ISTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

tition Number 

Parcel Code 

2026-5 

004-008-001-55 

ASSESSED VALUE 

Ts 

sposition by Board of Re 

A 

acfion below. 

[J 

penied 

xX Assessed Value Changed From: 

| 

313800 

fro: 

[72000 

| 

scord of Vote - Board or three member committee of board 

Chairperson: [JYyEs 

[] No 

Member: 

[] YEs 

[] NO 

Member: 

[] YES 

[] NO 

Initials 

Initials 

Initials 

Lodo AA pedorrosZ 

ou disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

' Box 30232, Lansing MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

sealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on 

fichigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

Disposition by Board of, Rae The Board of Review must state the reason for its action below. 

O 

Denied 

Tentative Taxable Value Changed From: 

305.737 

To: 

Z 82.0 2, 0 

(See attached L-4035A) 

zcord of Vote - Board or three member committee of board. 

*hairperson: Shes 

O 

No SW Member: 

¥% ves 

[J 

No qf 

Member: 

[] yes 

[J No 

tials 

als 

Initials 

2ason for Board Action: 

v 

ou disagree with the decision of the Board of Review regarding tentative taxable value, you may appealJfat 

decision by filing a petition with the Michigan Tax Tribunal at 

) Box 30232, Lansing Mi 48909. Commercial Real, Industrial Real, Developmental Real, Commercial PErsonal, Industrial Personal and Utility Personal Property may be 

pealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed 

a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

isposition by Board of Review. The Board of Review must state the reason for its action below. 

[J 

Denied 

[O 

Classification Changed From: 

401 

To: 

cord of Vote - Board or three member committee of board. 

shairperson: 

[J] YES 

[] 

No 

Member: 

[] YEs 

[] 

no 

Member: 

[] ves 

[J No__ 

Initials 

Initials 

Initials 

2ason for

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

Marc

M.I.

Last Name/Company Name

Myers

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

1035 Cheshire Lane

City or Town

Houston

State

Texas

ZIP Code

77018

Telephone Number

713-439-4147

Fax Number

E-mail Address

mmyers@rossbanks.com

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

First Name

Michael

M.I.

Last Name

Tyska

Firm Name (if any)

Fairwind Property Tax Consulting

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

6986 Adaridge Dr SE

City or Town

Ada

State

Michigan

ZIP Code

49301

Telephone Number

616-648-4300

Fax Number

E-mail Address 

mike@fairwindptc.com

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]

9711 E. Walters Drive

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Traverse City

Michigan

49684

Taxing Authority (City or Township)

Township Of Elmwood (LEELANAU)

County 

Leelanau

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

The 2026 Assessed and Taxable Values are excessive and do not reflect the True Cash Value of the property.

The Petitioner purchased the Subject Property on 3/11/2024 for $469,000 and the terms of the sale are consistent with True Cash Value as defined by the General 

Property Tax Act (Excerpt) 206 of 1893, MCL 211.27.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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

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

If No, check the applicable reason(s):

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: 45-004-008-001-55

Classification of Property:

Real

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:

282000

Current Taxable Value as established by the BOR:

282000

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

482000 

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

241000

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?

No

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/ Michael Tyska

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.