Mark D Petro, Petitioner V Township Of Butman, Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Mark D Petro, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000508

Township Of Butman,

Respondent.

ORDER OF DISMISSAL

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

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

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

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

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

Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Page 2

MTT Docket No. 26-000508

Page 2 of 6

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: April 9, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Mark D Petro, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000508

Township Of Butman,

Respondent.

ORDER OF DISMISSAL

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

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

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

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

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

Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Page 4

MTT Docket No. 26-000508

Page 4 of 6

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee.

Page 5

STATE OF MICHIGAN

GRETCHEN

Page 6

MTT

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

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICH 

LANSING 

NGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

nECENED 

VE 

MAR 1 1 2026 

MICHIGAN TAX TRIBUNAL 

MARLON 

|. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.1. 

Last Name/Company Name 

Mark 

D 

Petro 

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

590 Log Cabin Rd 

City or Town 

State 

ZIP Code 

Arapahoe 

NC 

28510 

Telephone Number 252-51 5-2458 

trythisagain@juno.com 

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

Section 2: Petitioner’s Attorviey/futhorized Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

Mailing Address (No., Street, P.O. Box or 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 use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

appealing? 

Yes* 

No** 

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

**If No, you must file separate appeals for each parcel 

Property Address (No., Street) 

1584 Armchester Court 

City or Town 

County 

. 

State 

ZIP Code 

Gladwin 

Gladwin 

Mi 

48624

Page 2

Cees 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check all that apply) 

[J True Cash and Taxable Value 

Taxable Value Only (calculation) 

O Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

This appeal is in reference to Parcels 26-060-200-000-296-00 and 26-0€0-200-000-297-00 located in the Sugar Springs developmen 

in Butman Township. 

The facts are these: The two lots mentioned above were on the market for over a year, nearly two years. After declining an initial 

offer of $8500 the owner accepted an offer of $9500. Clearly and simply stated, that is the market value for the lots combined. The 

combined 2025 taxable / assessed amounts were $6900 / $15000. 

To propose an increase to $18800 taxable, $18800 assessed 

and $18800 SEV (suggesting a current market value of $37600) just doesn't add up. The Form 1019 guidance notes on the reverse 

of form L-4400 clearly indicate (not only once but twice) the State Equalized Value must approximate 50% of market value. 

Prior to 

the recent proposed re-valuation, the 2025 Taxable Values for the lots were at about 160% of the actual market value all the while 

they should have been at approximately 50%. 

LINE 6 and then lines 1, 2 and 4 on form L-4400 should read something like this... MARKET ADJUSTMENT: market value is $9500 

for two lots ($6500 (lot 296)+ $3000 (lot 297)). SEV should be near half market at $4750 total for both lots ($3325 + $1425). 

(Ermsedyale should be $4750 total for both lots ($3325 + $1425). Taxed value should be at or near $2375 total for both lots 

1665 

+ 

$710). 

Mitigating circumstances: Generally speaking, there are very few if any unimproved lots in Sugar Springs with asking prices 

anywhere near these proposed taxable and assessed values. 

| know of zero on the Multiple Listing Service at this time other than 

two waterfront lots. 

Most vacant property values in the area are dropping due to taxation, regulation and fee pressures. Additionally, 

these two lots are a difficult build due to the nature of the topography. Improvements will require infrastructure beyond the average 

site thus reducing the actual value further. 

Section 6: Jurisdictional Issues 

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

No 

If Yes, check which BOR you attended: [] March 

[J July 

[] December 

If No, please check the applicable reason(s): 

[J Not required to attend 

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

Appealing within 35 days of State Tax Commission Order 

[| Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain: 

Appealing within 35 days of two L-4400 notices. Received today via US Mail

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

P: 

| 

Number: 

rember 26-060-200-000-296-00 

Classification of Property: 

~~ Real 

Personal [] (check one) 

Agricultural [1 

Commercial 

C1 

Industrial J 

~~ Residential 

 Timber-Cutover 

[1 

Developmental 

[J 

Utility 

OJ (check one) 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 

12400 

12400 

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

6500 

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

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

value by .5) 

3325 

assessed value) 

1665 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

| 

[7 Yes 

No 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue,

Page 4

STA

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 D Petro,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000508

Township Of Butman,

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: April 7, 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 D Petro,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000508

Township Of Butman,

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: April 7, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICH 

LANSING 

NGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

nECENED 

VE 

MAR 1 1 2026 

MICHIGAN TAX TRIBUNAL 

MARLON 

|. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.1. 

Last Name/Company Name 

Mark 

D 

Petro 

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

590 Log Cabin Rd 

City or Town 

State 

ZIP Code 

Arapahoe 

NC 

28510 

Telephone Number 252-51 5-2458 

trythisagain@juno.com 

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

Section 2: Petitioner’s Attorviey/futhorized Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

Mailing Address (No., Street, P.O. Box or 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 use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

appealing? 

Yes* 

No** 

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

**If No, you must file separate appeals for each parcel 

Property Address (No., Street) 

1584 Armchester Court 

City or Town 

County 

. 

State 

ZIP Code 

Gladwin 

Gladwin 

Mi 

48624

Page 2

Cees 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check all that apply) 

[J True Cash and Taxable Value 

Taxable Value Only (calculation) 

O Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

This appeal is in reference to Parcels 26-060-200-000-296-00 and 26-0€0-200-000-297-00 located in the Sugar Springs developmen 

in Butman Township. 

The facts are these: The two lots mentioned above were on the market for over a year, nearly two years. After declining an initial 

offer of $8500 the owner accepted an offer of $9500. Clearly and simply stated, that is the market value for the lots combined. The 

combined 2025 taxable / assessed amounts were $6900 / $15000. 

To propose an increase to $18800 taxable, $18800 assessed 

and $18800 SEV (suggesting a current market value of $37600) just doesn't add up. The Form 1019 guidance notes on the reverse 

of form L-4400 clearly indicate (not only once but twice) the State Equalized Value must approximate 50% of market value. 

Prior to 

the recent proposed re-valuation, the 2025 Taxable Values for the lots were at about 160% of the actual market value all the while 

they should have been at approximately 50%. 

LINE 6 and then lines 1, 2 and 4 on form L-4400 should read something like this... MARKET ADJUSTMENT: market value is $9500 

for two lots ($6500 (lot 296)+ $3000 (lot 297)). SEV should be near half market at $4750 total for both lots ($3325 + $1425). 

(Ermsedyale should be $4750 total for both lots ($3325 + $1425). Taxed value should be at or near $2375 total for both lots 

1665 

+ 

$710). 

Mitigating circumstances: Generally speaking, there are very few if any unimproved lots in Sugar Springs with asking prices 

anywhere near these proposed taxable and assessed values. 

| know of zero on the Multiple Listing Service at this time other than 

two waterfront lots. 

Most vacant property values in the area are dropping due to taxation, regulation and fee pressures. Additionally, 

these two lots are a difficult build due to the nature of the topography. Improvements will require infrastructure beyond the average 

site thus reducing the actual value further. 

Section 6: Jurisdictional Issues 

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

No 

If Yes, check which BOR you attended: [] March 

[J July 

[] December 

If No, please check the applicable reason(s): 

[J Not required to attend 

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

Appealing within 35 days of State Tax Commission Order 

[| Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain: 

Appealing within 35 days of two L-4400 notices. Received today via US Mail

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

P: 

| 

Number: 

rember 26-060-200-000-296-00 

Classification of Property: 

~~ Real 

Personal [] (check one) 

Agricultural [1 

Commercial 

C1 

Industrial J 

~~ Residential 

 Timber-Cutover 

[1 

Developmental 

[J 

Utility 

OJ (check one) 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 

12400 

12400 

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

6500 

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

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

value by .5) 

3325 

assessed value) 

1665 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

| 

[7 Yes 

No 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue,

Page 4

STA

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.