Mark Combe, Petitioner V Township Of Richland, Respondent

Page 1

Respondent's Statement of Valuation

I am the assessor for Richland Township. The subject property consists of approximately 80 acres and is 

improved with a residential dwelling and additional improvements. The petitioner is requesting a 

substantial reduction in the 2025 true cash value and has indicated that the property is worth 

approximately $260,000 to $270,000.

The petitioner states that real estate professionals have provided estimates around $270,000. However, 

no appraisal, comparative market analysis, broker price opinion, written valuation, or other supporting 

documentation from a real estate professional was included with the evidence submitted. 

Neighboring Sale

The petitioner relies on the sale of the neighboring property at 5895 Sheehan Road, which sold for

$160,000 in July 2024. The petitioner describes this property as an approximately 80-acre property with 

similar buildings and an unattached pole barn.

I did not disregard this sale. I included the sale in my own land study because it is one of the closest 

available sales in both location and acreage. However, this property is an improved sale rather than a 

vacant land sale. For that reason, it was considered along with the other available large-acreage sales 

rather than relying on this single sale by itself to establish the subject property's land value. (See Exibit B)

Land Study

Because there are very few sales of properties containing exactly 80 acres, I expanded my land study to 

approximately two years of sales and reviewed properties ranging from approximately 20 acres to 155 

acres. This was necessary to obtain enough reasonably comparable large-acreage sales.

After reviewing the available transactions and eliminating sales that were not considered reliable or 

sufficiently comparable, four sales were retained in the final land analysis. The resulting land study 

indicated approximately $1,789 per acre. (See Exibit B)

Wetland and Available Acreage

The petitioner states that approximately 20% of the property consists of swampland. I reviewed this claim 

using GIS aerial imagery and available wetland information rather than relying on an estimated 

percentage. (See Exibit A)

The GIS information identifies approximately 8.31 acres of the subject's 80 acres as wetlands. This 

represents approximately 10.39% of the total acreage.

This leaves approximately 71.69 acres, or 89.61% of the parcel, outside the identified wetland area. GIS 

aerial screenshots showing the identified wetland area are included with the Respondent's evidence.

To account for this condition, I applied the $1,789 per-acre indication to the 71.69 acres of available dry/

non-wetland acreage rather than the entire 80 acres.

71.69 acres x $1,789 per acre = $128,254

This results in a revised land true cash value of approximately $128,254.

Page 2

The original 2025 property record card carried the land at a true cash value of $180,000. Based on the 

updated land study and review of the wetland information, the revised land indication represents a 

reduction of approximately $51,746 from the original land value.

Improvements

The land represents only one portion of the subject property's overall value. The subject is improved with a 

Class C single-family residence containing approximately 1,740 square feet of floor area. The 2025 

property record card reflects average condition, an effective age of 16 years, and 84% good. The record 

card also accounts for the well, septic system, decks, garages, fireplace, central air conditioning, and other 

building components. 

The cost calculation on the 2025 property record card indicates approximately $259,180 in depreciated 

cost. An ECF of 1.020 is applied, resulting in an estimated improvement true cash value of approximately

$264,364. (See Exibit C) 

The subject is not simply an 80-acre vacant parcel. The residence and other improvements represent a 

substantial portion of the overall property value and must be considered when determining the true cash 

value of the property as a whole.

Respondent's Value Conclusion

My review did not simply attempt to defend the original assessment. I reviewed the concerns and evidence 

presented by the petitioner and completed an updated analysis based on the information available.

The neighboring $160,000 sale relied upon by the petitioner was not disregarded and was included in my 

land study. Because of the limited number of large-acreage transactions, I reviewed approximately two 

years of sales and expanded the acreage range to approximately 20 to 155 acres. Four sales were 

ultimately retained in the final analysis, resulting in an indicated rate of $1,789 per acre.

I also reviewed the petitioner's claim regarding the amount of swampland. The GIS information identifies 

approximately 8.31 acres, or 10.39% of the subject parcel, as wetlands. The $1,789 per-acre rate was 

therefore applied to the remaining 71.69 acres of available dry/non-wetland acreage, resulting in a revised 

land true cash value of $128,254.

Land True Cash Value: $128,254

Improvement True Cash Value: $264,364

Total True Cash Value: $392,618

Assessed Value/SEV at 50%: $196,309

This represents a reduction from the original 2025 true cash value of $439,800 to $392,618.

Based on the updated land study, GIS aerial and wetland information, the subject property record card,

and the available market evidence, I believe the evidence supports a 2025 true cash value of

Page 3

Exhibit A -

Page 4

Ex

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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: 25-002428

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

Party Filing Document 

Respondent

Files

Document Type: Evidence

Attachment File Name: evidence

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Mark Combe,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-002428

Township Of Richland, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

September 30, 2026 

HEARING TIME:

2:00 PM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

569684142 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 25-002428

Page 2 of 4

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and 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. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged as indicated above.

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are automatically included 

in valuation appeals once the assessment has been established for that tax year. For purposes of 

administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit 

documentation and be prepared to discuss subsequent tax year assessments at hearings to be conducted on 

or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year, 

taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at 

the March Board of Review for that year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. 

The following motions and requests may be filed by either party regarding the scheduled hearing. Motions and 

requests may be submitted to the Tribunal by mail or through the Tribunal’s e-filing system. Motions and 

requests may be sent to the opposing party by mail or by e-mail, if the parties agree to submission by e-mail. If 

sent by mail, motions and requests must be sent to the opposing party or their authorized representative at the

Page 3

MT

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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 

Petitioner(s) 

 

v 

 

MTT Docket No. 

 

 

 

 

 

 

 

 

 

_____________________________, 

Respondent(s) 

 

SUBSTITUTION OF ASSESSOR 

 

Use this form to report changes regarding assessors of record of local units of government. 

Complete all sections that apply. This form must be completed in every case there is a 

substitution. The completed form must be filed with the Tribunal and served on the opposing 

party or their representative. 

 

1. Full name (first, middle initial, last) 

 

2. Firm Name (if applicable) 

 

3. Address 

 

4. Telephone No. 

5. E-mail Address 

 

6. Local Unit of Government 

 

 

_______________________________________ 

New Assessor’s signature 

 

_______________________________________ 

[Print/type name of person signing] 

 

 

 

PROOF OF SERVICE 

 

I certify that on this date I served a copy of this Substitution of Assessor on the opposing party or 

their representative. 

 

 

 

___________________________ 

 

______________________________________ 

Date 

 

 

 

 

 

Signature 

Mark Combe

25-002428

Elijah Burkhardt

989-359-9647

247assessing@gmail.com

Richland Township

Elijah Burkhardt

Elijah Burkhardt

4/14/2026

Elijah Burkhardt

Elijah S. Burkhardt

518 Saginaw St, Sterling MI 48659

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

Property ID:

012-033-006-00

Richland Twp, Ogemaw County, MI

Year

Assessed 

Value

Increase 

/Decrease

Taxable Value

Increase /Decrease

2012

126,200

113,200

2013

124,300

0.985%

115,916

1.024%

2014

124,700

1.003%

117,770

1.016%

2015

135,600

1.087%

119,654

1.016%

2016

138,200

1.019%

120,012

1.003%

2017

116,800

0.845%

116,800

0.973%

2018

115,600

0.990%

115,600

0.990%

2019

122,100

1.056%

118,374

1.024%

2020

120,800

0.989%

120,623

1.019%

2021

123,900

1.026%

122,311

1.014%

2022

139,600

1.127%

126,347

1.033%

2023

181,300

1.299%

132,664

1.050%

2024

195,300

1.077%

139,297

1.050%

2025

219,900

1.126%

143,615

1.031%

Percentage of state 

value increase 2012 - 

2025

+ 74%

+ 27%

Percentage of taxable 

value increase 2012 - 

2025

Total value increase 

from 2012 to 2025 

(50% value)

$93,700

$30,415

Total taxable value 

increase from 2012 to 

2025 (50% value)

Increase amount for 

State value actual

$187,400

Currently in 2025 this property is being taxed at an adjusted value of 143,615.

Adjusted times 2, it means the property should be generally worth $287,230?

State value if adjusted would have a value of $439,800 which is no where close to sellable value.

For reference:

The 80-arce property with similar buildings adjacent to us, was just sold to a new owner 

in Aug 2024 for $160,000.00. Only difference in properties is date of when buildings we're built.

Which for record is same general price this same property was sold for back in 2010

Over 13 years large acre properties in this area have not increased by the table values we are 

being charged.

We believe a fair state/taxable value to be approximately 130,000 or ($260,000 adjusted).

Page 2

July 16, 2025 

 

Michigan Tax Tribunal 

 

Reference: 

Mark & Amanda Combe Property – 2025 Tax Assessment 

 

 

Parcel ID 012-033-00600 

 

 

286/278, RL-33 10, Sec 33 T21N R4E. 80A 

 

 

South 1/2 of Southwest 1/4. 

 

We are writing by letter to have our property taxable and assessed value reviewed and lowered. The current 

values assessed are more than the property is worth. We’ve had real estate professionals who’ve provided sales 

estimates for the property, and at this time the highest values we’ve been told are around $270,000.00 if lucky. 

For future proof, the 80-acre property directly adjacent to ours with similar buildings and unattached pole barn 

was just recently sold in July 2024 for $160,000.00. 

 

Our property is currently taxed at $143,615 (or adjusted up to $287,230 full value) and our property can’t be 

worth 180% higher than what the property next to ours just sold for. Swampland makes up approximately 20% 

of its area, we understand taxes are not based on land conditions, but sellable property values are. The property 

is very remote and rural. Without neighbors agreed easements for driveway access, our property would be 

landlocked. 

 

No City water, city sewer or natural gas will ever be installed at this location. The property is located 2 ½ miles 

down unpaved rural dirt roads. It also does not have or realistically will never have any access to high-speed 

fiber optic internet. 

 

We’ve watched similar large acre vacation type properties in both Ogemaw/Arenac Counties go on market and 

not sell for months. Larger tracts like our 80-acre parcel have generally been stagnant since the housing crash of 

2009. Employment opportunities locally have severely decreased over the last 25 years. In this time frame the 

towns of Prescott and Skidway Lake have seen many of their grocery stores, hardware stores, Pharmacies, 

restaurants and small manufacturing companies all close due to economic conditions and or employee 

availability. 

 

The local school district of Whitmore-Prescott in 2015-2016 had a state percentile of 38% and an Achievement 

Gap of 77%. This greatly impacts potential buyers with children from purchasing this property. 

 

We respectfully ask that both Taxable Value and Assessed Values and/or State Equalized value be lowered to 

what we believe are reasonable taxable values for vacation and/or hunting property to $130,000.00 (or $260,000 

full value). 

 

If you need to contact us, please do so at address and phone number listed below. 

 

 Sincerely, 

 

 

 

 

 

Mark and Amanda Combe 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

49968 E. Broadway 

 

 

 

 

 

 

Shelby Twp, MI 48317 

 

 

 

 

 

 

Phone # 248-225-7601

Page 3

DOC NO: 

3188900 

07/16/2024 10:35:39 AM 

PAGES: 

4 

DWD 

FEE: 

30.00 

DENISE SIMMONS, 

OGEMAW CO. 

REGISTER 

Property Address: 

5895 Sheehan Rd, Prescott MI 48756 

WARRANTY DEED 

KNOW ALL MEN BY THESE PRESENTS: That James Michael Gall, Trustee and Christina Marie Middleton, Trustee 

and Amber Lynn Garrison, Trustee of The James R. Gall Living Trust dated March 19, 2015 

Whose address is 50790 Richard W. Blvd, Chesterfield, MI 48051 

Convey(s) and Warrant(s) to Robert W. Fetters Sr. and Sharon M. Fetters, as husband and wife 

Whose address is 604 S. School Rd., Sterling, MI 48659 

the following described premises: 

Subject to the existing building and use restrictions, easements, and zoning ordinances of record, if any. 

STATE OF 

Saxe REAL ESTATE * 

MicHic! 

TRANSFER TAXX 

OGEMAW COUNTY, M 

176.00 CO 

07/16/2024 

3 

va 

1,200.00 ST 

3188900 

ems” 

TX # 

4028709 * 

Me DORSTI0T $ZOZS9TSL 

SOLEZORIXL 

on enw mm

Property Address:

5895 Sheehan Rd, Prescott MI 48756

Page 4

Dated: ~1 “| 0 “1 y 

The James 

R. Gall Living Trust dated March 19, 2015 

"By: 

[ yy» Wns Mp— 

Christina Marie Middleton, Trustee 

ROSALICE CEKOLA HALL

Page 5

Dat

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Page 1

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

STATE OF MICHIGAN 

LANSING 

RECEIVED 

AUG 1 8 2075 

MICHIGAN TAX TRIBUNAL 

MARLON 

|. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25002428 

Section 1: Respondent’s Contact Information 

First Name 

M.A 

Last Name 

Keith 

M. 

Ponak 

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

4215 E. M-565 

City or Town 

State 

ZIP Code 

Prescott 

Mi 

48756 

Telephone Number 989-873-3972 

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

keithponak@yahoo.com 

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

First Name 

("XN 

"Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information 

0 Yes 

No 

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

ves 

[no 

Are the parcels listed by Petitioner contiguous or adjoining? 

Not Applicable 

If not, list which parcels adjoin one another.

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 

Petitioner Mark Combe said he went the MTT years ago and they lowered the parcel so 

he said he will go again. 

| am sending a copy of the MBOR petition and a copy of the record card. At the time of 

the hearing 

| will send more evidence and explain the comparable he so wants to use. 

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)? 1 

Yes 

| _INo 

If yes, check which BOR Petitioner attended: [#] march 

[1 duly 

[[] December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? O Yes 

(} No 

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

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

[mn] No 

if yes, cite the Board’s authority. 

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

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

O ves 

[Ano 

if so, what Is the issue date? 

iF PETITIONER iS APPEALING THE UNCAPPING OF TAXABLE VALUE

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverly Exemption ata BOR? [] Yes 

[1 No 

If Yes, check which BOR Petitioner attended: [| March 

[| duly 

[1] December 

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

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption ata BOR? [] Yes 

[7] No 

If Yes, check which BOR Petitioner attended: [| March 

[| duly 

[J December 

Tax Year(s) denied: 

List the date the exemption was denied: 

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

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

{check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Parcel Identification Number: 

Classification of Property: 

Real 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Reg 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value {also known as State er Value) as established by the BOR: 

219,900 

Current Taxable Value as established by the BOR: 

143,615 

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

439,800 

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

219,900 

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

143,615

Page 4

Parcel Number: 

65012-033-006-00 

Jurisdiction: 

RICHLAND TOWNSHIP 

County: OGEMAW 

Printed on 

08/13/2025 

{Grantor 

Grantee 

Sale 

Sale 

{Inst. 

{Terms 

of 

Sale 

Liber 

Verified 

Brent. 

i 

Price 

Date 

‘Type 

{ 

.& 

Page 

By 

{ Trans. 

iMACKINEN WILLIAM 

F 

COMBE MARK 

& AMANDA 

75,000 

06/07/1999 

WD 

i03~ARM'S 

LENGTH 

3002314 

OTHER 

100.0 

Property Address 

iClass: 

RESIDENTIAL-IMPRO ;Zoning: 

Building 

Permit (s) 

H 

Date 

Number 

{Status 

$5897 

SHEEHAN 

RD 

School: 

WHITTEMORE PRESCOTT AREA §/D 

/ 

7 

PB11-0262 

H 

BP.R.E. 

0% 

(Owner's Name/Address 

TBP 

ET 

OMBE MARK 

& AMANDA 

2026 Est TCV Tentative 

9968 

EAST BROADWAY 

- 

2 

{SHELBY TOWNSHIP MI 48317-6360 

X {Improved 

Vacant 

Land Value Estimates 

for Land Table 200.RURAL ACREAGE 

Public 

* 

Factors 

* 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

os 

PETE Rend 

ACREAGE TABLE 

'A’ 

80.000 Acres 

2,250 

100 

180,000 

Tax Description 

‘Gravel Road 

80.00 Total Acres 

Total Est. 

Land Value 

= 

180,000 

Fa 

10 

SEC 

33 

T21N R4E. 

80 

A 

S 

Paved Road 

: 

* 

Storm Sewer 

Land Improvement Cost Estimates

Page 5

;.Cntr.Su

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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 Combe,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002428

Township Of Richland,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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

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

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

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

settlement conference process.

Page 2

MTT Docket No. 25-002428

Page 2 of 6

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

Mediation is a voluntary process where a mediator facilitates communication between 

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

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

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

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

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: August 25, 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

Mark Combe,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002428

Township Of Richland,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this

Page 4

MT

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

Page 1

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

Mark

M.I.

Last Name/Company Name

Combe

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

49968 E. Broadway

City or Town

Shelby Twp.

State

Michigan

ZIP Code

48317

Telephone Number

248-225-7601

Fax Number

E-mail Address

mark.combe@yahoo.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

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

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

5890 Sheehan Rd

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Prescott

Michigan

48756

Taxing Authority (City or Township)

Township Of Richland (OGEMAW)

County 

Ogemaw

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

The current 2025 property Assessed and Tentative tax values are higher than what actual property is worth. 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

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.

Parcel Identification Number: 65-012-033-006-00

Classification of Property:

Personal

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

219900

Current Taxable Value as established by the BOR:

143615

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

265400 

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

132700

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

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

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

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

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

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

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

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

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

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Mark Combe

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

Mark Combe,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002428

Township Of Richland,

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: July 30, 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

Mark Combe,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002428

Township Of Richland,

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: July 30, 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

ea 

RHE ALS 

Rich Twp. Denial 

response 

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 

[owners Narne (Please Print or Type) 

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

| Mark & Amanda Combe 

— 

— 

- 

| 

Township or City 

County 

| 

| Richland Township 

Ogemaw 

i 

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 re required. Property address & legal 

¢ description optional) 

286/278, RL-33 10, Sec 33 T21N R4E. 80A. South 1/2 of Southwest 1/4. 

Parcel # 65-012-033-006-00 

Address: 5890 Sheehan Rd, Prescott, Ml 48756 

| 

Protested Item 

[x] Assessed Value 

~~ X 

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 

fonts Estimate of True Cash Value 

Tentative Taxable Value 

Year 

7] 

$219,900 

| $132,700 

$143,615 

2025 

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 211.34¢ 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. ) 

Classificatic n of property on this year's assessment roll. 

| Classification should be (check one of the Tollowing): 

r | Agricultural 

Od Industrial 

[| Timber Cutover 

| Residential 

| ed) 

| Commercial 

Devslapritel 

| 

ee 

— 

— 

—_— 

ES 

—_— 

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 

| | State reason(s) for protest of assessed value and/or the tentative ‘taxable value andlor 

( classification andlor qualified agricultural property exemption 

Since 2011, the property assessed value has nearly doubled from a State Assessed value then of $113,200 to the 

| 

current 2025 Assessed value of $219,900. The taxable value has also risen from 2011 value of $113,200 to $143,600 

| 

| 

ajump of 127%. The true sellable value of this property has not risen by the amounts that the taxable values have 

| 

climbed. We believe the sellable costs or true taxable/state assesed value of this property to be around $132, 700 

{58 

CERTIFICATION 

SS 

- 

(Signature /7 77 

ray 

/ 

oo 

Date 

’ 

Bl 

A 

AE 

a 

03/03/2025 

re 

CANNES Ls 

SPS. 

SR 

pace} 

Address 

| Phone Number 

| 

49968 

E. Broadway. Shelby Twp MI 48317 

| 

(248) 225-7601 

ee REE 

] 

www.michigan.gov/treasury

Rich Twp. Denial 

response

Page 2

Fon: 618, Page 2 

FOR EOARD 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 

FORS-05 

| 

CSO ZZ 2-00L-p0 

1. ASSESSED VALUE 

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

0 

i 

x Denied 

| | Assessed Value Changed From 

AL 7 qu 

|| 

A/ 2 02 

Record of vote - Board or three member committee of board 

Chairperson: 

Ml 

R/7 

34 

1 

fm. 

[)/ 

Member: [3 

] 

SX 

 Crawerson: 

Yes No Jie Member Xe 

| Nofffhjly Member [Xives [INo Slt 

Reason for board acon 7 

yp 

5 

sy e Fased 

po 

804VvES ROI 

fH SFr Ariz 

Sie ivtp lira 

_ 

2 

— 

; 

, 

>, 

Pl 

j 

£4 vimen Fa a 4 

I tf 

lei 4 Vals vb Lor fling 

/ et rn 

Lnsed sgl bf. 

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, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

/ 

o 

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

+ Perscnal-Property- may be appealed by July 31. The-petitior 

be filed-on-a Michigan-Tax Tribunal form cr 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. 

S¥' Denied 

[| Tentative Taxable Value Changed From 

[SZ L/S 

to 

Ld % LLS 

| Record of vote - Board or three member committee of board 

Chairperson: [@ Yes 

| 

No Zt 

Member: Ses No 

Member: 3] Yes 

[ 

[No 

_¥ 

Initials 

| 

_ 

ti 

i

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

Mark

M.I.

Last Name/Company Name

Combe

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

49968 E. Broadway

City or Town

Shelby Twp.

State

Michigan

ZIP Code

48317

Telephone Number

248-225-7601

Fax Number

E-mail Address

mark.combe@yahoo.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

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

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

5890 Sheehan Rd

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Prescott

Michigan

48756

Taxing Authority (City or Township)

Township Of Richland (OGEMAW)

County 

Ogemaw

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

The current 2025 property Assessed and Tentative tax values are higher than what actual property is worth. 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

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.

Parcel Identification Number: 65-012-033-006-00

Classification of Property:

Personal

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

219900

Current Taxable Value as established by the BOR:

143615

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

265400 

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

132700

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

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

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

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

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

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

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

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

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

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Mark Combe

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.