Marion J Bloye Living Trust, Petitioner V Township Of Elk, Respondent

Page 1

RECEI' 

= 

RECEIVED 

DEC 9¢ 

Sl 

Ze 

: 

DEC 26 2025 

piciyigay TAX 14:5 NAL 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Marion J. Bloye 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No, 25-003815 

Peter G. Bloye 

Tranlnfo:ée06 D60R041-1 10/05/35 

Gk: 

4760 

fats $95.00 

Respondent(s) 

Te 

WRION BOVE 

MOTION FOR RECONSIDERATION 

1. 

| wish this Tribunal to reconsider due to the health of the primary petitioner and the advice of Elk Township 

~ 

2. 

Good cause exists to grant reconsideration because: 

Tam th solo caretaker 

fr my Sey 

of he eta orm hat noted 

aps omer (Pettonen who's suey bom demnta nd her cordon mas deci ti re. was cused one mesial apoiers 3 arson na 24 hut dey cae. 1 ptr 

ifr pent 1 back born 

‘appeal procass ceadine date for the Metigan Tax Tribunal. 

| was nol sven aware 1nat Tere was a Mchigan Tax Tribunal (vl ater 

178quested Tourship Supervisor lt Man and it Assasor (chast Beach) we brough 

th proper. Un comple nesses dni 

hat ws wer us assessed 

and hth shout mak an 

adusiment Ho (54 mo at shuid appeal 1 ie Michi 

“Ta Tribunal (3200) 

and he would back 

our Tequesta the oii meen. Ho 50 5ug925!23 hal | Snoud Nie On dependent spa ser (S600) 85a have Ga1ed Decors 

31 2074. TNS look 36m Ue, ut 16 sppeasel cons BoE 1 $558,008 

Fo hr te 

Ye puchasad is property nna need of many res nd 

pades om 

an cpanto ie mane 

sing ans in srs ang 

es inhi fers 

cn Olober 1, 2024, or $225.00. AT over wo mont 

a owas assed 

and red a hi van of 218.435 

($5435 When by ts oneip. 

Laggescist your consigration 

in ts mate. am reed pubic schol educator om (he Site 

of Michigan 

and same my safary om tax doers. 

| nave no 

prom paying axes, but] do baeve 

they show 

be fay assessed. Again, 

| apeogze 

or missing 

he 

CEE. Teli cars 

of my erty 

bes wih Gementa nas been sary 

Charen 

& 

gd 

Fries 

¥ 

i 

* 

id 

3. 

l ask this Tribunal to grant my request for reconsideration. 

Ls 

Party/Representative (sign 

gn here)d” 

Peter G. Bloye 

[Print/type name of person signing] 

| certify that on this date 

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

opposing party or their representative. 

12/18 J2025 

az 

ZR AW

Page 2

Jrponghe Hag]

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 

Marion J Bloye Living Trust, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003815 

 

Elk Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER DENYING PETITIONER’S MOTION FOR RECONSIDERATION 

 

On December 18, 2025, Petitioner filed a motion requesting that the Tribunal reconsider 

the Order of Dismissal entered in this case on December 1, 2025. In the motion, 

Petitioner states that they “did not notice the fine print at the back, bottom of the denial 

form that noted the appeal process deadline date for the Michigan Tax Tribunal.” 

 

The Tribunal has considered the motion and the case file and finds that Petitioner failed 

to demonstrate a palpable error relative to the Order of Dismissal that misled the 

Tribunal and the parties and that would have resulted in a different disposition if the 

error was corrected.1 The Tribunal properly concluded that it has no authority over 

Petitioner’s appeal because it was not timely filed. Although Petitioner contends that 

the late filing was inadvertent, the Michigan Supreme Court recently reaffirmed that the 

Tribunal lacks any equitable authority to assume jurisdiction in cases presenting 

potential due-process violations when the statutory requirements for filing an appeal 

under MCL 205.735a have not been met, and that jurisdiction in such cases may only 

be vested upon the Tribunal by a judicial body with powers of equity.2 The same 

reasoning applies to the filing and protest requirements of MCL 205.735a. Therefore, 

 

IT IS ORDERED that Petitioner’s Motion for Reconsideration is DENIED. 

 

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

 

APPEAL RIGHTS 

 

If you disagree with the final decision in this case, you may file a claim of appeal with 

the Michigan Court of Appeals. If the claim is filed within 21 days of entry of the final 

decision, it is an “appeal of right.” If the claim is filed more than 21 days after the entry 

 

1 See MCR 2.119(F)(3). A palpable error is one that is “easily perceptible, plain, obvious, readily visible, 

noticeable, patent, distinct, or manifest.” Luckow v Luckow, 291 Mich App 417, 426 (2011) (quotation 

marks and citation omitted). 

2 Sixarp, LLC v Byron Twp, __Mich__ (2025). See also Federal-Mogul Corp v Dep’t of Treasury, 161 

Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 253 Mich App 538 (2002), and VanderWerp v 

Plainfield Twp, 278 Mich App 624 (2008), noting that the Tribunal’s powers are limited to those authorized 

by statute and do not include powers of equity.

Page 2

MTT Docket No. 25-003815 

Page 2 of 2 

 

of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be 

filed with the Tribunal to certify the record on appeal. There is no certification fee. 

 

 

Entered: December 30, 2025 

 

 

By _____________________________ 

sw/jcr 

 

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

RECEI' 

= 

RECEIVED 

DEC 9¢ 

Sl 

Ze 

: 

DEC 26 2025 

piciyigay TAX 14:5 NAL 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Marion J. Bloye 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No, 25-003815 

Peter G. Bloye 

Tranlnfo:ée06 D60R041-1 10/05/35 

Gk: 

4760 

fats $95.00 

Respondent(s) 

Te 

WRION BOVE 

MOTION FOR RECONSIDERATION 

1. 

| wish this Tribunal to reconsider due to the health of the primary petitioner and the advice of Elk Township 

~ 

2. 

Good cause exists to grant reconsideration because: 

Tam th solo caretaker 

fr my Sey 

of he eta orm hat noted 

aps omer (Pettonen who's suey bom demnta nd her cordon mas deci ti re. was cused one mesial apoiers 3 arson na 24 hut dey cae. 1 ptr 

ifr pent 1 back born 

‘appeal procass ceadine date for the Metigan Tax Tribunal. 

| was nol sven aware 1nat Tere was a Mchigan Tax Tribunal (vl ater 

178quested Tourship Supervisor lt Man and it Assasor (chast Beach) we brough 

th proper. Un comple nesses dni 

hat ws wer us assessed 

and hth shout mak an 

adusiment Ho (54 mo at shuid appeal 1 ie Michi 

“Ta Tribunal (3200) 

and he would back 

our Tequesta the oii meen. Ho 50 5ug925!23 hal | Snoud Nie On dependent spa ser (S600) 85a have Ga1ed Decors 

31 2074. TNS look 36m Ue, ut 16 sppeasel cons BoE 1 $558,008 

Fo hr te 

Ye puchasad is property nna need of many res nd 

pades om 

an cpanto ie mane 

sing ans in srs ang 

es inhi fers 

cn Olober 1, 2024, or $225.00. AT over wo mont 

a owas assed 

and red a hi van of 218.435 

($5435 When by ts oneip. 

Laggescist your consigration 

in ts mate. am reed pubic schol educator om (he Site 

of Michigan 

and same my safary om tax doers. 

| nave no 

prom paying axes, but] do baeve 

they show 

be fay assessed. Again, 

| apeogze 

or missing 

he 

CEE. Teli cars 

of my erty 

bes wih Gementa nas been sary 

Charen 

& 

gd 

Fries 

¥ 

i 

* 

id 

3. 

l ask this Tribunal to grant my request for reconsideration. 

Ls 

Party/Representative (sign 

gn here)d” 

Peter G. Bloye 

[Print/type name of person signing] 

| certify that on this date 

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

opposing party or their representative. 

12/18 J2025 

az 

ZR AW

Page 2

Jrponghe Hag]

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

Marion J Bloye Living Trust, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-003815

Township Of Elk,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed by July 31 or the next business day after the Tribunal offices 

were closed. See MCL 205.735a(6). 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. 25-003815

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 1, 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

Marion J Bloye Living Trust, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-003815

Township Of Elk,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed by July 31 or the next business day after the Tribunal offices 

were closed. See MCL 205.735a(6). 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. 25-003815

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

Page 5

S

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

Page 1

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

Marion J. Bloye Living Trust

M.I.

J

Last Name/Company Name

Bloye

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

4474 Merrick

City or Town

Dearborn Heights

State

Michigan

ZIP Code

48125

Telephone Number

3135304510

Fax Number

E-mail Address

petergbloye@yahoo.com

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

First Name

Peter

M.I.

Last Name

Bloye

Firm Name (if any)

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

8675 Carter Ave.

City or Town

Allen Park

State

Michigan

ZIP Code

48101

Telephone Number

313-530-4510

Fax Number

E-mail Address 

petergbloye@yahoo.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]

7864 W. River Edge Drive

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Irons

Michigan

49644

Taxing Authority (City or Township)

Township Of Elk (LAKE)

County 

Lake

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

We purchased this property on October 11, 2024, for $225,000 with the knowledge that it was an aging cottage in need of many repairs and upgrades from an “open 

to the market” listing and an “arm’s length” deal involving realtors. A little over two months later it was assessed and taxed at the value of $278,435 ($53,435 

higher) by Elk Township. I prepared an appeal with the guidance of a very experienced real estate agent/broker which included comparable recent local property 

sales and detailed explanations to support my case. I presented this petition to the Elk Township Board of Review in March of 2024 including photos of the 

deteriorating condition of the property. They listened and seemed very supportive of our appeal. They explained that no one had actually been to the property 

including the Assessor, and that the assessment was done by comparisons and averages. Several weeks later we received a denial document via US mail. On this 

document they had other numbers written in with pen and blue ink without explanation. I am not sure what these represent, but they create further confusion as to 

their process.

I apologize for the late submission of this form. I am the sole caretaker for my elderly mother who is suffering from dementia, and her condition was severely 

declining at this time. I was focused on her medical appointments and transitioning into 24 hour a day care. I did not notice the fine print on the bottom of the back 

of the denial form that noted the appeal process deadline date for the Michigan Tax Tribunal. I was not even aware that there was a Michigan Tax Tribunal until 

after the deadline.

Around this time, I was speaking to a neighbor and learned that the Township Supervisor (Jeff Mather) and their Assessor (Michael Beach) would be in the 

neighborhood, so I invited them to our property, which they had not been to before, and requested they take a walk through. They obliged and upon completion the 

Assessor admitted that we were over assessed and that he should make an adjustment. He also suggested that I make an appeal to the Michigan Tax Tribunal and he 

would back our request at the online meeting. He also suggested that I should hire an independent appraiser and have it dated December 31, 2024. I followed his 

advice, researched an appraiser that would travel to our location and paid $600 for an appraisal. The appraisal came back recently, and the property was valued at 

$228,000 for December 31, 2024. 

I appreciate your consideration in this matter. I am a retired public-school educator from the State of Michigan and earned my salary from tax dollars for more than 

30 years. I have no problem paying taxes, but I do believe they should be fairly assessed. Again, I apologize for missing the deadline. Taking care of my elderly 

mother with dementia has been very challenging.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2024, 2025

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.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Parcel Identification Number: 04-023-020-00

Classification of Property:

Real

Residential

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

278435

Current Taxable Value as established by the BOR:

140100

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

227000 

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

If you

Page 4

S

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Marion J Bloye Living Trust,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003815

Township Of Elk,

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: December 1, 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

Marion J Bloye Living Trust,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003815

Township Of Elk,

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: December 1, 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

Michigan Department of Treasury 

618 (Rev. 11-12) 

Petition to Board of Review 

L-4035 

This 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 

or the State Tax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name 

(If Other than Owner. 

Please Print or Type) 

Marion J. Bloye Living Trust 

Jeffrey Daniel 

Township or City 

County 

Elk Township 

Irons mailing 

Lake 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified 

agricultural property exemption of the following described property: 

Property Identified (Parcel code required. Property address & legal description optional) 

04-023-020-00 

7864 W. Rivers Edge Drive 

Irons, MI 49644 

Protested Item 

[x] Assessed Value 

~~ [¥] Tentative Taxable Value 

] Classification 

[] Qualified Agricultural 

Property Exemption 

1. PROTEST OF ASSESSMENT 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

Assessed Amount 

Owner's Estimate of True Cash Value 

Tentative Taxable Value 

Year 

$278,435 

$227,000 

$140,100 

2024 

2. PROTEST OF CLASSIFICATION 

(Complete 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 Michigan 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 or qualified agricultural property.) 

Classification of property on this year's assessment roll 

Classification should be (check one of the following): 

[] Agricultural 

[1 Industrial 

"| Timber Cutover 

[] Utility (Personal Property Only) 

[] Commercial 

] Residential 

[] Developmental 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(If 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 owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT 

UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

Percent qualified agricultural exemption granted by assessor (Enter 0 if exemption 

Percent qualified agricultural exemption requested by owner (Enter 100 if full 

denied) 

exemption requested) 

4. REASON FOR PROTEST 

oo 

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

It is very clear that this property is in need of a multitude of repairs. Itis a 2 bedroom house with a deck that is 

collapsing, an outside curved river bank with soil that is rapidly eroding, old windows, no gutters, no insulation, 

electrical breaker box under the crawl space, original flooring, original kitchen and bathroom. 

It sold in 2023 for 

$210,000 and we paid $227,000 in 2024. It was an arms-length transaction and was not a distressed sale. 

CERTIFICATION 

| Date 

Signature 

| 

BN 

03/1 0/2025 

Address 

= 

[Phone Number 

8675 Carter Allen Park, Mil 48101 

(313) 595-5227 

.michigan.govitreasury

Page 2

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

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

Petition Number 

Parcel Code 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state 

i 

i 

[Denied 

[ 

] Assessed Value Changed From 

to 

| 

Record of vote - Board or three member committee of board 

Chairperson: |_| Yes 

[ 

| No 

Reason for board action 

Member: [ 

JYes 

| 

[No 

-—__ 

Member: [ 

]JYes 

[ 

|No 

Initials 

Initials 

Initials 

If you 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 P.O. Box 30232, Lansing, Ml 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultura 

Personal Property may be appealed by July 31. The petition must be filed on 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. 

2. TENTATIVE TAXABLE VALUE 

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

[ ] Denied 

[ ] Tentative Taxable Value Changed From 

to 

Record of vote - Board or three member committee of board 

Chairperson: |_| Yes 

[ 

| No 

Member: [_] Yes 

| 

| No 

Member: [_]Yes [No 

Initials 

initials 

Initials 

Reason for board action 

If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the 

Michigan Tax Tribunal at P.O. Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and 

Agricultural Personal Property may be appealed by July 31. The petition must be filed on 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. 

3. CLASSIFICATION 

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

| 

| Denied 

 [] Classification Changed From 

to 

Record of vote - Board or three member committee of board 

Chairperson: [ | Yes 

|_| No 

Reason for board action 

Member: 

| 

]Yes | | No 

Member: 

[ ] Yes 

[| No 

Initials 

Initials 

Initials 

If

Page 3

3/1

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

Page 1

Certified Residential Appraiser

318 W Parkdale Ave

Manistee, MI 49660

231-723-9224

License# 1204002947

10/17/2025

Peter Bloye

Peter Bloye

4474 Merrick St.

Dearborn Heights, MI 48125

Re: Property:

7864 W River Edge Dr

Irons, MI 49644

Borrower:

Peter Bloye

File No.:

250941

Opinion of Value: $

228,000

Effective Date:

12-31-2024 effective date, 9-30-2025 insp date

In accordance with your request, we have appraised the above referenced property. The report of that appraisal is attached.

The purpose of the appraisal is to develop an opinion of market value for the property described in this appraisal report, as improved, in 

unencumbered fee simple title of ownership.

This report is based on a physical analysis of the site and improvements, a locational analysis of the neighborhood and city, and an 

economic analysis of the market for properties such as the subject. The appraisal was developed and the report was prepared in 

accordance with the Uniform Standards of Professional Appraisal Practice.

The opinion of value reported above is as of the stated effective date and is contingent upon the certification and limiting conditions 

attached.

It has been a pleasure to assist you. Please do not hesitate to contact me or any of my staff if we can be of additional service to you.

Sincerely,

Bill Ringel

Certified Residential Appraiser

License or Certification #: 1204002947

State: MI Expires: 07/31/2026

bringel@manistee.net

Page 2

7864 W River Edge Dr

Irons, MI 49644

See Attached Tax Description

Peter Bloye

4474 Merrick St.

Dearborn Heights, MI 48125

228,000

12-31-2024 effective date, 9-30-2025 insp date

Bill Ringel

Certified Residential Appraiser

318 W Parkdale Ave

Manistee, MI 49660

231-723-9224

bringel@manistee.net

License# 1204002947

Page 3

Bloye

250941

RESTRICTED APPRAISAL REPORT

7864 W River Edge Dr

Irons

MI

49644

Lake

See Attached Tax Description

04-023-020-00

2024

7,080

unknown

Peter Bloye

Manon J Bloye Living Trust

1

Elk Township

26-085

9601.00

This is a Historical Appraisal having an effective date of 12-30-2024 for Potential Real Estate Taxable Value Appeal.

Peter Bloye

4474 Merrick St., Dearborn Heights, MI 48125

Bill Ringel

318 W Parkdale Ave, Manistee, MI 49660

7864 W River Edge Dr

Irons, MI 49644

NA

Family,MLS24043324

walk through

na

na

12-30-2024

Fee Simple

Little Manistee Rvr

1.70 ac

River, med bank

Ranch/Cottage

Avg

54 (1970+/-)

avg

6

2

2.0

1,578

0

0

average/fair

(3)space,wall,FA

FP

2 car garage

breezeway,deck

none

none

8720 W River Rd

Irons, MI 49644

0.99 miles NW

234,900

293.63

MLS# 24056504, 2 dom

MLS Sold Listing/Realtor

Cash

none noted

10/24

Fee Simple

Little Manistee Rvr

150 x 99 irr.

+10,000

River, med bank

cottage

avg/superior

-15,000

84

avg/remodeled

-25,000

5

2

1.5

+5,000

800

+31,120

0

average

-2,500

space & electric

-2,500

none

+2,000

1+ car garage

+5,000

3 season, pch,deck

-5,000

none

none

3,120

238,020

9463 E Pomeroy Springs Rd

Irons, MI 49644

5.21 miles NW

285,000

356.25

MLS# 24062084, 3 dom

MLS Sold Listing/Realtor

Cash

1000 seller concess

-1,000

12/24

Fee Simple

Little Manistee Rvr

224 x 362 irr (3.74 ac)

-30,000

River, med bank

Cottage

avg+

-5,000

55

avg/remodeled

-25,000

6

2

2.0

800

+31,120

800

-7,200

Rec,BR,Bath

-10,000

average

-2,500

Elec

-2,500

fp

2 car

carport,deck

-5,000

none

none

-57,080

227,920

11588 N White Pine Dr

Manistee, MI 49660

7.68 miles NW

180,000

142.86

Flex MLS# 23144241, 4 dom

MLS Sold Listing/Realtor

conventional

none noted

1-24

Fee Simple

Little Manistee Rvr

1.12 acres+/-

+5,000

River, high bank

+20,000

chalet

avg

34 +/-

avg (superior)

-10,000

-1,000

6

3

1.5

+5,000

1,260

+12,720

300sf

-2,700

0

average

-2,500

GFWA

-7,500

none

+2,000

no garage

+15,000

deck

+1,000

none

none

37,020

217,020

The purpose of this appraisal is to provide an opinion of market value for potential sale between family members. 

Upon consideration of the values indicated in the sales comparison analysis with a range of $217,020 to $238,020 it was determined that the subject has an 

effective date market value of $228,000. A sale price for the subject could be anywhere within the value range, with the most probable price being the 

appraised value. Each of the sales are given a combined site/view/location adjustment to reflect their contributory site value differences. All 5 sales used in 

this report are located on the Little Manistee River. Each of the sales are given a quality and condition adjustment based on the amount of 

updating/remodeling (or lack thereof) and quality of materials used. Sales 1 & 2 have superior amount remodeling and superior quality and given negative 

adjustments. The sales included in this report are the best representation of the subject's market as of the effective date. See Attached Addenda.

SUBJECT

ASSIGN

ENT

SALES CO

PARISON APPROACH

Page 4

Bloye

250941

RESTRICTED APPRAISAL REPORT

Flex MLS

9-2024

227,000

Flex MLS

6-2023

210,000

Flex MLS

Flex MLS indicates the subject property has 

had 2 transfers within the previous 3 years. 9-2024 @ $227,000, cash, no seller concessions. 6-2023 @ $210,000, 

seller financing, no seller concessions. The county card indicates the subject had a transfer on 9-2024 with sale price 

of $225,000. 

There appears to be a stable amount of overall inventory at this time. Property values appear to be stable at this time 

although some price reductions are being noted. Marketing times range from 0-6 months when priced accordingly.

1.70 ac

River, med bank

level, sloping at river

appears adequate, but unk

no zoning

none

The subject is located in an area that is used predominately a residential area

Residential

Residential

Residential

The appraiser was not provided with any surveys, title commitments, DEQ, wetlands determination etc. to analyze. Zoning description, flood 

data and map addenda are provided by a 3rd party and therefore the appraiser makes no warranties as to the accuracy of these items. See Attached Addenda

Physical depreciation is based upon the age/life method with the appraiser estimating the effective age of the subject based

Page 5

Blo

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

• 

I 

I 

'I 

J 

r I 

I 

f 

t 

I 

'J 

Mlchloon Dopa- or T,ouury 

618 (Aev 11-121 

I 

I l. 

Petition to Board of Review 

Enterea 1v1JB 

L-4035 

This form Is luuod under tho authority of PA 206 of 1893, es emended FIiing Is voluntary, however you may not appoal to lhe Michigan Tax Trlbun•I 

o, the State Tax Commission unless you fit'll protest to Iha Board or Rovlow. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owntn HMM (Pit-Aini o, Type) 

Marion J. Bloye living Trust 

T"""'°""o,Clly 

Elk Township Irons malling 

P1lllo0nt(s Name (~ Olhef lllan Ownor Please Print o, T)'Pe) 

Jeffrey Daniel 

Coenly 

Lake 

The undersigned protetla the euuaed value and/or the tentative taxable value and/or the properly claulflcatlon and/or Iha qualified 

egrla,ltural property exemption of the following described property: 

Prope11y ldendfled {Parool code ,wqulrod. "-rty address & legal dtscilptlon optional) 

04--023-020-00 

7864 W. Rivers Edge Drive 

Irons, Ml 49644 

Protested Item 0 Assessed Value 

~ 

Tentative Taxable Value O Classification 0 Qualified Agricultural 

Property Exemption 

1. PROTEST OF ASSESSMENT 

(Coml]lela this section for a protest of assessed value and/or tentative laxable value) 

Anos11d Amount 

$278,435 i L\ ct 

Owner's E,lmala of TNa CHh Value 

~ 

C:) 

$227,000 

Tenla~ve Taxable Value 

$140,100 

IL\9 

Year 

2024 

2. PROTEST OF CLASSIFICATION 

(Complete this section for a request lo change the ciasslflcation. The Board ot Review must make their decision regarding ctasslftcatlon in 

accordance with Section 211.34c or the Michigan Compiled Laws. The Board or Review shaD not be influenced by the effeCI that a particular 

ciasslfa:atlon has on that property's slatus as a homeowne(s prtnclpal residence or qualified agricultural property.) 

c1.,u,fuG.Jn of pr~ on lhJs yeat'1 assessment ,ol 

Claiutf~on Ml<JJld ba (check one ol lhe foUOWlng): 

[l Agricul!ural 

D Commercial 

0 Industrial 

l.J Residential 

Timber Culover 

Developmental 

3. PtlOTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

0 Utility (Personal Property Only) 

(II the asse=r has denied or changed the percenlage or the exemption rrom the 18 mlb of local school operaUng tax for q~ahlled agricultural 

property, !ho owner may appeal lhis action to the March Board of Review THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT 

UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

I 

Porcenl qual,rlOd ogrlcuftural exemption g,anttd by HSKsor (Enter o ,r a .. mp~on 

~nled) 

4. REASON FOR PROTEST 

~crcent qual:i:.<, agnc:ull\nl uempt,on requeslod by owner (Enl« 100 ~ f\JII 

exemptt<>n reQUHted) 

State ruson(1) for proflnt of 111uHd vatue ancJ/of the tentatiw la,rat>'e valu1 1nd/01 d111ifc1tlon and/0< qualified egricultural p,oporty Hempelon 

It is very clear that this property Is in need of a multitude of repairs. It Is a 2 bedroom house with a deck that is 

collapsing, an outside curved river bank with soil that Is rapidly eroding, old windows, no gutters, no insulation, 

electrical breaker box under the crawl space, original flooring, original kitchen and bathroom. It sold in 2023 for 

$210,000 and we paid $227,000 In 2024. It was an arms-length transaction and was not a distressed sale. 

CERTIFICATION 

Signalu,a 

Oato 

b 

-r 

_ 

_, 

03/10/2025 

Addre11 

....,..='..£~------

Phone Numbtr 

8675 Carter Allen Park, Ml 48101 

(313) 595-5227 

www.michigan.gov/treasury

Page 2

;~~s:~~RD OF REVIEW USE ONL y 

Ent~red MIB 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review min~es. 

IPtli!lon~ 

ParUJI Code 

(j c...( - 0 2-3 -

CS Z 

O - O 0] 

1. ASSESSED VALUE 

I 

o~· ition by Board of Review. The Board of Review must stateplOJcia~Ls-:icllonbeloiu 

Denied D Assessed Value Changed From L 

I to 

• 

'---:.-:.-:.-:.-:.-:.:.:.:.:.:.:.-:.-:.-:.:.:.:.:.:.:.:.:.:.":.. 

Record or YOt9 •Board°' lhree member oommillH of board 

- -----

1 

Chairperson:~ Yes D No /le:;,:' 

Member: cg) Yes 

No ~ 

Member. D Yes D No 

. 

~ 

~ 

l111t1als 

Reason for board IICIIClf'I 

I 

If you disagree ~th the decision of the Board of_ Review regarding tentative assessed value, you may appeal that decision by filing a petition with the 

Michigan Tax Tnbunal at P.O. Box 30232, Lansing, Ml 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

I Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agrlcultura 

Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax 

t Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. _ 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for lt.s action below. 

to __________ _ 

JZl Denied 

D Tentative Taxable Value Changed From-::=============-------------

, Record of ',!Ole • Board Of three member committee of board 

Chairperson: ~ 

Yes D No~ 

Initials 

Member: [Xl Yes O No ~ 

Initials 

Member: D Yes O No 

Initials 

Reason ror board action 

If you disagree with the decision of the Board of Review regarding tentative taxable value. you may appeal that decision by filing a petition with the 

Michigan Tax Tribunal at P.O. Box 30232, Lansing, Ml 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and 

Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the 

Mich,g:ll1 Tax Tribunal. Mich;oas! T..!!,X Tribunal forms are av3ilable at \'!:i!W n~£1.!!j1ov/taxtrib. _ ---------------~ 

3=. C~S~IFICA YICN 

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

L Denied D Classification Changed From

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

Marion J. Bloye Living Trust

M.I.

J

Last Name/Company Name

Bloye

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

4474 Merrick

City or Town

Dearborn Heights

State

Michigan

ZIP Code

48125

Telephone Number

3135304510

Fax Number

E-mail Address

petergbloye@yahoo.com

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

First Name

Peter

M.I.

Last Name

Bloye

Firm Name (if any)

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

8675 Carter Ave.

City or Town

Allen Park

State

Michigan

ZIP Code

48101

Telephone Number

313-530-4510

Fax Number

E-mail Address 

petergbloye@yahoo.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]

7864 W. River Edge Drive

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Irons

Michigan

49644

Taxing Authority (City or Township)

Township Of Elk (LAKE)

County 

Lake

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

We purchased this property on October 11, 2024, for $225,000 with the knowledge that it was an aging cottage in need of many repairs and upgrades from an “open 

to the market” listing and an “arm’s length” deal involving realtors. A little over two months later it was assessed and taxed at the value of $278,435 ($53,435 

higher) by Elk Township. I prepared an appeal with the guidance of a very experienced real estate agent/broker which included comparable recent local property 

sales and detailed explanations to support my case. I presented this petition to the Elk Township Board of Review in March of 2024 including photos of the 

deteriorating condition of the property. They listened and seemed very supportive of our appeal. They explained that no one had actually been to the property 

including the Assessor, and that the assessment was done by comparisons and averages. Several weeks later we received a denial document via US mail. On this 

document they had other numbers written in with pen and blue ink without explanation. I am not sure what these represent, but they create further confusion as to 

their process.

I apologize for the late submission of this form. I am the sole caretaker for my elderly mother who is suffering from dementia, and her condition was severely 

declining at this time. I was focused on her medical appointments and transitioning into 24 hour a day care. I did not notice the fine print on the bottom of the back 

of the denial form that noted the appeal process deadline date for the Michigan Tax Tribunal. I was not even aware that there was a Michigan Tax Tribunal until 

after the deadline.

Around this time, I was speaking to a neighbor and learned that the Township Supervisor (Jeff Mather) and their Assessor (Michael Beach) would be in the 

neighborhood, so I invited them to our property, which they had not been to before, and requested they take a walk through. They obliged and upon completion the 

Assessor admitted that we were over assessed and that he should make an adjustment. He also suggested that I make an appeal to the Michigan Tax Tribunal and he 

would back our request at the online meeting. He also suggested that I should hire an independent appraiser and have it dated December 31, 2024. I followed his 

advice, researched an appraiser that would travel to our location and paid $600 for an appraisal. The appraisal came back recently, and the property was valued at 

$228,000 for December 31, 2024. 

I appreciate your consideration in this matter. I am a retired public-school educator from the State of Michigan and earned my salary from tax dollars for more than 

30 years. I have no problem paying taxes, but I do believe they should be fairly assessed. Again, I apologize for missing the deadline. Taking care of my elderly 

mother with dementia has been very challenging.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2024, 2025

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.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Parcel Identification Number: 04-023-020-00

Classification of Property:

Real

Residential

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

278435

Current Taxable Value as established by the BOR:

140100

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

227000 

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

If you

Page 4

S

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