Michigan

Mark C Stoll Petitioner V Township Of Argentine Respondent

Petitioner: Mark C Stoll
Respondent: Township Of Argentine

Case overview

Docket number: 26-001154-TT
Status: Ready Schedule
CaseType: SC Property
Division: Small Claims Division
County: Genesee
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
10	Evidence was received.	Not recorded	Not recorded	07/14/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
9	Notice of Filing	Not recorded	Not recorded	07/01/2026	Not recorded	Download
8	Order Setting Aside P Default	Not recorded	Not recorded	07/01/2026	Not recorded	Download
7	Attachments to Answer	RESP	Not recorded	06/06/2026	Not recorded	Download
6	Answer was received	RESP	Not recorded	06/06/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
5	Documentation	PET	Not recorded	05/27/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
4	Order of Default of Petitioner	Not recorded	Not recorded	05/20/2026	Not recorded	Download
3	Petition has been verified	PET	1	05/20/2026	Not recorded	Download
2	Notice of Docket Number SC	Not recorded	Not recorded	05/20/2026	Not recorded	Download
1	A petition was received.	PET	Not recorded	04/07/2026	$300.00	Download

Documents

Evidence_Docket 26-001154.pdfRead complete document text →

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Page 1

Mark Stoll 

10475 Rolston Rd 

Byron, MI 48226 

July 14, 2026 

Michigan Tax Tribunal 

 

Re: Resubmission of Evidence 

Petitioner: Mark Stoll 

Respondent: Township of Argentine 

MTT Docket No.: 26-001154 

Property/Parcel No.: 10475 ROLSTON RD, Byron, MI / 01-21-100-021 

Hearing Date: Hearing Date TBD 

Dear Tribunal Clerk: 

Please accept this correspondence and the attached documents as the resubmission of 

evidence in the above-referenced matter. This submission is being provided in response to 

the Tribunal Clerk’s letter advising that a hearing will be scheduled and that copies of all 

evidence must be submitted to the Michigan Tax Tribunal and served on the opposing party 

at least 21 days before the hearing date, even if the documents were previously submitted 

to the local Board of Review or the Michigan Department of Treasury. 

Attached are copies of the documents and evidence that we intend to rely upon in support 

of our position at the hearing. These materials are being resubmitted for the Tribunal’s ﬁle 

and, on the same date, a copy is being sent to the opposing party as required. 

The enclosed evidence includes the following: 

 

Evidence – Comparable Sales 

 

Property Tax Appeal Petition Form 

 

Copy of Notice of Assessment from Argentine Township 

 

Copy of Petition to Argentine Township Board of Review 

 

Copy of Argentine Township Board of Review Decision 

Please contact me if any additional information is needed or if there are any issues with this 

submission. 

Sincerely, 

 

Mark C. Stoll

Page 2

cc: Township of Argentine 

Enclosures: Evidence Packet 

Certiﬁcate/Conﬁrmation of Service 

I certify that on July 14, 2026, a copy of this cover letter and the attached evidence packet 

was sent to Township of Argentine by email (assessor@argentinetownship.com) and to 

ARGENTINE TWP ASSESSOR 9048 SILVER LAKE ROAD, LINDEN, MI 48451 by U.S. Mail. 

 

Mark C Stoll

Page 3

Home sales from zipcode 48418 similarly sized. Our home remains the 

highest sale price. The second highest sold Oct 2025 for $360,000.

Page 4

Home sales in Genessee County similarly sized. Our property remains 3rd

highest sale price with somewhat comparable properties. The two that sold 

for a higher price have substantially more acreage and massive 

outbuilding/pole barns (which we do not have).

Page 5

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

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

Non-Property tax disputes.

Section 1: Petitioner’s Contact Information

First Name

M.I.

Last Name/Company Name

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

City or Town

State

ZIP Code

Telephone Number

Fax Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

ZIP Code

Telephone Number

Fax Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

Section 3: Subject Property Information

How many

parcels are you

appealing?

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

Yes*

No**

*If yes, use a multiple parcel form for information regarding any contiguous parcels.

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

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

Taxing Authority (City or Township)

County

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.

MARK

STOLL

10475 ROLSTON RD

BYRON

48418

734-444-5041

10475 ROLSTON RD

ARGENTINE TOWNSHIP

Genesee

Page 6

STATE OF MICHIGAN

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR 

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

 True Cash and Taxable Value 

 Poverty Exemption 

 Taxable Value Only (calculation) 

 Disabled Veterans Exemption 

 Uncapping of Taxable Value 

 Eligible Manufacturing Personal Property (ESA)

Page 7

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SubsequentFiling.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001154

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Evidence

Attachment File Name: Evidence_Docket 26-001154

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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SC-Notice_of_Filing_of_Answer.2026-07-01_13-39-42.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Mark C Stoll,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 26-001154

Township Of Argentine,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

will be published.

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

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

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

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

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

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

Page 2

MTT Docket No. 26-001154

Page 2 of 2

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this

case through an informal settlement conference. An informal settlement conference

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

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

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

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

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

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

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

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

settlement conference process.

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

Mediation is a voluntary process where a mediator facilitates communication between

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

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

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

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

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

Page 3

STATE OF

Page 4

MTT

Page 5

STATE

Page 6

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Order_Setting_Aside_P_Default.2026-07-01_13-38-23.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Mark C Stoll, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001154

Township Of Argentine,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on May 20, 2026, 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 Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: July 1, 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

Mark C Stoll, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001154

Township Of Argentine,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on May 20, 2026, 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 Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: July 1, 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

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scanswer_valuation.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-001154

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Argentine (GENESEE)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Dennis

M.I. 

Last Name

Judson

Firm Name (if any)

Argentine Township

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

9048 Silver Lake Rd

City or Town

Linden

State

Michigan

ZIP Code

48451

Telephone Number

8107355050

E-mail Address

assessor@argentinetownship.com

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

N/A 

Does the subject property have a principal residence exemption of 50% or more?

Yes

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

The Township's valuation of the subject property for the 2026 assessment year is correct under the applicable statutory and administrative provisions. The 

assessed value reflects the properties fair market value as determined by the townships assessment process and affirmed by the 2026 March Board of review

 

Jurisdictional Issues:

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

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

*Submit a copy of the Notice of Assessment with the Answer.

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

If yes, please cite the Board’s authority?

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

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Valuation Information:

Parcel Identification Number:

25-01-21-100-021

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

245300

Current Taxable Value as established by the Board of Review:

219264

What do you believe is the fair market value?

490600

What do you believe is the taxable value?

219264

 

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

Respondent’s Signature: 

/s/ Dennis Judson

Attorney or Authorized Agent’s Signature:

/s/

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Page 1

& 

Rg 

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. 26001154 

TT 

Section 1: Respondent’s Contact Information 

Unit of Government 

ARGENTINE TOWNSHIP 

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

9048 SILVER LAKE RD 

City or Town: 

State: 

ZIP Code: 

LINDEN 

MI 

48451 

Telephone Number: 81 0 735 5050 

assessor@argentinetownship.com 

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

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

I 

First Name: 

DENNIS 

M.L: 

Last Name: 

A 

JUDSON 

Firm Name (if any): 

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

9048 SILVER LAKE RD 

City or Town: 

LINDEN 

State: 

ZIP Code: 

MI 

48451 

Telephone Number: 810 735 5050 

assessor@argentinetownship.com 

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

Section 3: Subject Property Information 

[| Yes 

O No 

v 

Not Applicable 

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. 

7) Yes 

O 

No 

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

Page 2

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

The township's valuation of the subject property for the 2026 assessment year is correct

under the applicable statutory and administrative provisions. The assessed value reflects

the property's fair market value as determined by the township's assessment process

and the review of the 2026 March Board of review.

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)? [7] Yes

[m0] No

If yes, check which BOR Petitioner attended:

March

O July

O December

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

Od 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

If yes, explain

Is Petitioner appealing from a State Tax Commission Order?

Yes

MNo

If so, what is the issue date?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

Section 6: Valuation Information “use the multiple parcel form for additional, contiguous parcels.

Parcel Number: "250121 100 021

Classification of Property:

Real

Personal [J (check one)

Agricultural [J

Commercial J

Industrial

Residential

Timber-Cutover [J

~~ Developmental

Utility

(J (check one)

Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review:

by the Board of Review:

245,300

219,264

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

490,600

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

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

value by .5) 245 300

assessed value) 219,264

Signature +required

Respondent or

Attorney/Authorized Representative’s”Signature:

Isl

Zz)

Page 3

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

STOLL, MARK C 

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MICHIGAN TAX TRIBUNAL 

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ARGENTINE TOWNSHIP 

Respondent(s) 

PROOF OF SERVICE 

DENNIS A JUDSON 

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10475 ROLSTON RD 

BYRON, MI 48418 

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MICHIGAN TAX TRIBUNAL 

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

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

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

Page 4

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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.

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-001154

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Argentine (GENESEE)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Dennis

M.I. 

Last Name

Judson

Firm Name (if any)

Argentine Township

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

9048 Silver Lake Rd

City or Town

Linden

State

Michigan

ZIP Code

48451

Telephone Number

8107355050

E-mail Address

assessor@argentinetownship.com

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

N/A 

Does the subject property have a principal residence exemption of 50% or more?

Yes

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

The Township's valuation of the subject property for the 2026 assessment year is correct under the applicable statutory and administrative provisions. The 

assessed value reflects the properties fair market value as determined by the townships assessment process and affirmed by the 2026 March Board of Review

 

Jurisdictional Issues:

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

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

*Submit a copy of the Notice of Assessment with the Answer.

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

If yes, please cite the Board’s authority?

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

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Valuation Information:

Parcel Identification Number:

25-01-21-100-021

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

245300

Current Taxable Value as established by the Board of Review:

219264

What do you believe is the fair market value?

490600

What do you believe is the taxable value?

219264

 

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

Respondent’s Signature: 

/s/ Dennis Judson

Attorney or Authorized Agent’s Signature:

/s/

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Page 1

Reference MTT Docket No. 26-001154 

 

In response to the Order of Default notiﬁcation. Please ﬁnd the following three documents: 

 A copy of the Notice of Assessment from Argentine Township with 2026 tentative 

taxable and assessed values 

 A copy of the Petition to Board of Review to protest the tentative assessed value 

 A copy the Argentine Township Board of Review Decision 

 

 

Thank you, 

Mark C Stoll and Patricia Stoll

Page 2

Michigan Department of Treasury, 

1019 (Rev. 10-25) 

THIS IS NOT A TAX BILL 

Notice of Assessment, Taxable Valuation, and Property Classification 

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

FROM DENNIS A JUDSON, MAAO

PARCEL IDENTIFICATION 

ARGENTINE TWP ASSESSOR 

PARCEL NUMBER: 

01-21-100-021

9048 SILVER LAKE ROAD 

PROPERTY ADDRESS: 

LINDEN, Ml 48451 

10475 ROLSTON RD 

BYRON, Ml 48418 

198 

SCHOOL DISTRICT CODE: 

78020 

EXEMPTIONS 

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

*********AUTO**S-DIGIT 48473 

T2 

P1 

### 

STOLL, MARK C 

STOLL, PATRICIA R 

10475 ROLSTON RD 

% Exempt As "Homeowners Principal Residence": 

% Exempt As "Qualified Agricultural Property": 

BYRON, MI 48418-9089 

•11 I I I I I 1111111111 I 11111111 I I• I I I• 111, 11, 11, 111111111111 I I• 111111 

LEGAL DESCR IPTION: 

% Exempt As "MBT Industrial Personal": 

% Exempt As "MBT Commercial Personal": 

Exempt As "Disabled Veteran or Surviving 

Spouse": 

Exempt As "Qualified Forest Property": 

Exempt As "Development Property": 

D Yes 

D Yes 

□Yes

L-4400 

100.00% 

.00% 

.00% 

.00% 

IB] No 

!XI No

00 No 

A P ARC EL OF LAND BEGS 88 DEG 12 MIN 02 SEC E 530.27 FT FROM NW COR OF SEC 21 TH S 88 DEG 12 MIN 02 SEC E 199.86 

FTTH SO DEG 19 MIN 55 SEC E 545 .41 F TTH N 88 DEG 10 MIN 05 SEC W 200.04 FTTH N O DEG 18 MIN 46 SEC W 545.29 FTTO 

PL OF BEG SEC 21 T5N R5 E 21 2.5 A SPLIT ON 09/30/2020 FROM 01-20-200-007 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

4 01 

1. TAXABLE VALUE:

2. ASSESSED VALUE :

3. TENTATIVE EQUALIZATI ON F ACTOR:

1.000 

4. STATE EQUALIZED VALUE (SEV):

Residential 

PRIOR AMOUNT 

YEAR: 2025 

CURRENT 

TENTATIVE AMOUNT 

YEAR: 

2026 

CHANGE FROM 

PRIOR YEAR TO 

CURRENT YEAR 

5. W AS THER E A TR ANSF ER O F OWN ERSHIP INW25 

THAT R ESULTED IN A TAXABLE VALUE UNC APPING? □Yes

6. Assessor Change Reason(s):

Market Adjustment, Market Adjustment

The 2026 Inflation rate Multiplier is: 1.027 

Questions rl;lgarding-the Notice of Assessment; Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

Telephone Number: 

Email Address: 

DENN IS A JUDSON, MAAO 

810-735-5050 

2 

ASSESSOR@ARGENTIN ETOWNSHIP.COM 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: 

2026 APPE ALS BY APPOINTMENT OR LETTER: C ALL 810-735-5050. 

ME ETING DATES AR E: MONDA Y MARC H 9, 2026, FROM 2:30 PM - 9 PM. 

TUESDA Y MARC H 10 , 2026, FROM 10:00 AM UNTIL 4:00 PM: 

APPE ALS BY LETTER ACCEPTED UNTIL MARCH 10, 2026, AT NOON: 

ME ETINGS AR E HELD AT ARGENTINE TOWNSHIP HALL, 

9048 W. SILVER LAKE RO AD, LINDEN Ml 48451 

198 

MTT Docket No. 26-001154

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MTT Docket No. 26-001154

MTT Docket No. 26-001154 

Michigan Department of Treasury 

618 (Rev. 12-25) 

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 unless you first protest to the 

Board 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 

Commission unless you first protest to the Bard 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) 

STOLL, MARK C 

| STOLL, PATRICIAR 

Township or City 

County 

Year of Appeal 

ARGENTINE TOWNSHIP 

GENESEE 

2026 

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 and legal description optional) 

: 

01-21-100-021 

APARCEL OF LAND BEG S 88 DEG 12 MIN 02 SEC E 530.27 FT FROM NW COR OF SEC 21 TH S 88 DEG 12 

MIN 02 SEC E 199.86 FT TH S 0 DEG 19 MIN 55 SEC E 545.41 FT TH N 88 DEG 10 MIN 05 SEC W 200.04 FT 

THN 0 DEG 18 MIN 46 SEC W

Page 4

MTT

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1 of 1

Docket #: 26-001154

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Mark C Stoll,

Petitioner, MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 26-001154

Township Of Argentine,

Respondent.

ORDER OF DEFAULT

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

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

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

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

14 days of the entry of this order.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

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

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

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

By:_______________________________

Entered: May 20, 2026

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

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

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

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

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MTT Docket No. 26-001154

Page 2 of 4

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

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

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

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

act, MCL 205.735a.” TTR 225(5)

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Mark C Stoll

10475 Rolston Rd

Byron , MI 48418

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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

Mark C Stoll,

Petitioner, MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 26-001154

Township Of Argentine,

Respondent.

ORDER OF DEFAULT

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

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

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

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

14 days of the entry of this order.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

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

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

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

By:_______________________________

Entered: May 20, 2026

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

postmark is considered filed on the date

Page 5

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Page 1

RECEIVED

APR 1 8 2026

-1

04/10/26

MICHIGAN TAX TRIBUNAL

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

ORLENE HAWKS

GOVERNOR

LANSING

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

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

First Name

MI.

Last Name/Company Name

MARK

STOLL

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

10475 ROLSTON RD

City or Town

State

ZIP Code

BYRON

48418

Telephone Number

Fax Number

734-444-5041

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

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

First Name

M.I

Last Name

Firm Name (if any)

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

City or Town

State

ZIP Code

Telephone Number

Fax Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

Section 3: Subject Property Information

How many

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

parcels are you | [] yes*

No**

appealing?

*If yes, use a multiple parcel form for information regarding any contiguous parcels.

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STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

ORLENE HAWKS

GOVERNOR

LANSING

DIRECTOR

Section 4: Issues Being Appealed (check

al that apply)

[@ True Cash and Taxable Value

3 Poverty Exemption

OO Taxable Value Only (calculation)

[1 bisabled Veterans Exemption

[3 Uncapping of Taxable Value

[O Eligible Manufacturing Personal Property (ESA)

[7] Exemption from Taxation (other than the denial of a

[J Ctassification

Principal Residence or Qualified Agricuitural Exemption)

Section 5: Explain the Reason for this Appeal

in 2025 our assessed value and taxable value both = 213,500. We received our 2026 Notice of Assessment, Taxable Valuation, and Property

Classification with the following tentative changes:

+ Tentative taxable value increase from 213,500 to 219,264; an increase of 2.70% or 5,764).

« Tentative assessed value from 213,500 to 265,300; an increase of 24.26% or 51,800 (with an assessor change reason

"market adjustment”)

A meeting with the Township Board resulted in a review decision to adjust the 2026 tentative assessed value. Increasing from the 2025

amount of 213,500 to 245,300; an increase of 14.89% or 31,800.

This assessed value suggests fair market value of our property at $490,600. The tentative assessed value increase of 14.89% is over inflated

and excessive. The change reason of market adjustment is not supported by actual sales data of similar properties in our zip code or in

Genesee County.

See attached documentation of property sales within our zip code and within Genesee County. In our zip code, our property remains the

highest sale price of properties that are somewhat comparable at $411,000 (the second highest being at $360,000).

In Genesee County, our property remains the third highest sale price with homes that are somewhat comparable. The two homes in Genesee

County that sold for a higher price have substantially more acreage and massive outbuilding/pole barns (which we do not have).

Other considerations and support that the tentative assessed value is inflated:

+ We have only owned our property since March 26, 2024. In such a short time, the taxable value and assessed value should be more aligned.

+ The average home value in Michigan has increased by about 3.4% to 3.8% over the past year, depending on the data source and timeframe.

+ Zillow reports the average Michigan home value at $254,230, up 3.8% year-over-year through February 28, 2026 Zillow.

« Redfin shows a slightly lower but still positive change: $259,900 median sale price, up 3.4% in February 2026 Redfin.

« Other market summaries note similar growth rates citing 3.0% to 3.4% increases in 2025-2026 Norada Real Estate Investments+1.

Section 6: Jurisdictional Issues

Year(s} you are appealing:

2026

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

[ml] No

If Yes, check which BOR you attended AND attach the BOR decision: [7] March

O July

Page 3

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Mark C Stoll,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 26-001154

Township Of Argentine,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: May 20, 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

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Mark C Stoll

10475 Rolston Rd

Byron , MI 48418