Mark J Stetten Petitioner V Township Of Rome 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 J Stetten, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 MTT Docket No. 26-002432

Township Of Rome,

Respondent.

ORDER DENYING STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the Stipulation for Entry of Consent 

Judgment filed on October 3, 2026 and finds that the parties have stipulated to true 

cash and/or assessed value that does not appear to be in compliance with MCL 

211.27a(1), which states that "property shall be assessed at 50% of its true cash value . 

. . ." Id. See also MCL 205.737. Further, the stipulation cannot be entered as drafted 

because it indicates that the parties are agreeing to withdraw the same property and tax 

year(s) that they have agreed to settle in this case. Therefore, 

IT IS ORDERED that the Stipulation for Entry of Consent Judgment is DENIED.

IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal 

course. 

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required.

By: /s/ Jason C. Grinnell

Entered: October 6, 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

MTT Docket No. 26-002432

Page 2 of 2

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 J Stetten, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 MTT Docket No. 26-002432

Township Of Rome,

Respondent.

ORDER DENYING STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the Stipulation for Entry of Consent 

Judgment filed on October 3, 2026 and finds that the parties have stipulated to true 

cash and/or assessed value that does not appear to be in compliance with MCL 

211.27a(1), which states that "property shall be assessed at 50% of its true cash value . 

. . ." Id. See also MCL 205.737. Further, the stipulation cannot be entered as drafted 

because it indicates that the parties are agreeing to withdraw the same property and tax 

year(s) that they have agreed to settle in this case. Therefore, 

IT IS ORDERED that the Stipulation for Entry of Consent Judgment is DENIED.

IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal 

course. 

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required.

By: /s/ Jason C. Grinnell

Entered: October 6, 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 4

MTT Docket No. 26-002432

Page 2 of 2

Page 5

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 J Stetten, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 MTT Docket No. 26-002432

Township Of Rome,

Respondent.

ORDER DENYING STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the Stipulation for Entry of Consent 

Judgment filed on October 3, 2026 and finds that the parties have stipulated to true 

cash and/or assessed value that does not appear to be in compliance with MCL 

211.27a(1), which states that "property shall be assessed at 50% of its true cash value . 

. . ." Id. See also MCL 205.737. Further, the stipulation cannot be entered as drafted 

because it indicates that the parties are agreeing to withdraw the same property and tax 

year(s) that they have agreed to settle in this case. Therefore, 

IT IS ORDERED that the Stipulation for Entry of Consent Judgment is DENIED.

IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal 

course. 

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required.

By: /s/ Jason C. Grinnell

Entered: October 6, 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 6

MTT Docket No. 26-002432

Page 2 of 2

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

Page 1

RECEIVED 

Ady 

0CT 86 206 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

Mark J Stetten 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MOAHR Docket No. 26-002432 

Township Of Rome 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Lenawee 

County. 

2. 

Parcel Number: RM0-121-4100-00 

. 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) | Taxable Value (TV) 

2026 

301,600 

219,038 

4. The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2026 

603,192 

301,600 

219,038 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

tted 

perty 

.)

Page 2

MOAHR Docket No. 26-002432 

Page 2 of 2 

6. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

The originally filed Petition is amended to correct a scrivener's error in section 7 of 

the Petition which incorrectly identified the parcel number using the alphabetical "0" 

character (RMO) instead of the alphanumeric "0" character. The correct parcel 

number for the Petition is RM0-121-4100-00. 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

R MO - 12I-4loo -co 

: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

2024 

Signature of Petitioner's 

Authorized Representative or, 

if none, Petitioner: 

4 

ee 

Printed Name: 

MARK 

TJ. 

Stet EN 

Date: 

l1O--zoZ 

& 

Signature of Respondent's authorized representative: 

A 

PA 

Printed Name: Thomas Clements, lll 

Date: 09/23/2026

Page 3

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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.

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 J Stetten,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002432

Township Of Rome,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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

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

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

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

settlement conference process.

Page 2

MTT Docket No. 26-002432

Page 2 of 2

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

Mediation is a voluntary process where a mediator facilitates communication between 

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

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

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

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

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Mark J Stetten,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002432

Township Of Rome,

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

Page 4

MTT

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Mark J Stetten 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No0.26-002432 

Township of Rome 

i 

Respondent(s) 

PROOF OF SERVICE 

Thomas Clements III 

states that on 06/30/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Answer 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Mark J Stetten 

10520 Burton Rd 

Adrian, MI 49221 

Dee 

Ld Tr 

[Signature of person who is serving/mailing copy] 

Thomas Clements III 

[Print/type name of person serving/mailing copy] 

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002432

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

Party Filing Document 

Respondent

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: Answer proof of service

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

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-002432

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Rome (LENAWEE)

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

Thomas

M.I. 

Last Name

Clements III

Firm Name (if any)

Lenawee County Equalization / Township of Rome

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

301 N Main St

City or Town

Adrian

State

Michigan

ZIP Code

49221

Telephone Number

5172644526

E-mail Address

trey.clements@lenawee.mi.us

 

 

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:

Respondent believes this property is assessed correctly.

 

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:

RM0-121-4100-00

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

301600

Current Taxable Value as established by the Board of Review:

219038

What do you believe is the fair market value?

603192

What do you believe is the taxable value?

219038

 

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

Respondent’s Signature: 

/s/ Thomas Clements III

Attorney or Authorized Agent’s Signature:

/s/

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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 J Stetten,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002432

Township Of Rome,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.1 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).2 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2026 tax year(s) only.

By: /s/ Patricia L. Halm

Entered: June 24, 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

1 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

2 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

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 J Stetten,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002432

Township Of Rome,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.3 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).4 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2026 tax year(s) only.

By: /s/ Patricia L. Halm

Entered: June 24, 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

3 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

4 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

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

Page 1

RECEIVED 

5 

MAY 15 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

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 

Mi. 

Last Name/Company Name 

MARE 

I. 

STETT EN 

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

OFT ze 

Purest 

Load 

City or Town 

State 

ZIP Code 

Asean 

oY 

4azz 

Telephone Number 517. 403- 567% 

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

Stetten Yom / het mail. co 174) 

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

First Name 

Last Name 

Firm Name (if any) 

Malling Address (No., Street, ia Route) 

City or Town 

State 

2IP Code 

Telephone Number 

Email Address (do not enter unlass 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 

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

appealing? 

1 vest 

[J No 

| 

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

Property Address (No., Street) 

> 

10520 BurTend 

fLopd 

City or Town 

County 

JE 

State 

2iP Code 

Avent 

LENAWEE 

vi) | 497)

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON DROWN, DPA 

GOVERNOR 

LANSING 

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

X 

True Cash and Taxable Value 

+ 

I 

Taxable Value Only (calculation) 

[J Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

o WITH 

THE FELERWL 

F154 Gui witDLEE SERVICE 

EASEMENT 

Amricues 

To 

My 

PRoPERTY 

Anh 

THE 

VERY 

REZTRItTiIve 

PERSomAat 

VEE of spud 

CASEMENT 

UNMBER 

THEIR (onto 

oidicid 

DiCTHTES whd+ 

I chal 

AND CAMMET Bo or mr PeRscmac PRoFECTS ALONG 

STH THEIR LEGIREMENTS I= EFUEVE IT SHouin BE 

PAYING 

LESS 

THX'S #00 comporag 

ce PROPERTIES 

WITH JO 

ERSEMENTS 

Gl cHED,. WHEN T° APPEALED 

My 

Locate Towmsl BoD of REVIEW 

17 yas 

DENIED 

pun vHE Reason [op [ewiAl STHTES THEE 

ARE No ComPARABLES , THERE pRe #Fot(d FH 

AND WILNLI EE EASEMENTS 

wii THIN T wiiES oF my FRIFEETY, 

ALSO 

PROPERTIES wiTH Simca HoMES AND ACREAGE woitH Nd 

Easemen 

red THAT FALE _THXED 

51meeRlLy., 

Section 6: Jurisdictional issues 

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

[Ml] No 

< 

If Yes, chack which BOR you attended: m3 March 

[MN] July 

[mn] December 

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

p<] Not required to attend 

Im} Appealing a purported Clerical Error or Mutuai Mistake of Fact {if yes, include explanation in Section 5) 

[mn] Appealing within 35 days of State Tax Commission Order 

| Appealing within 35 days of receipt of Notice of Uncapping 

Other 

(oes checked Evi i D 

<p 

2 v 

= MALL 

(ac Lows en)

Page 3

Loe 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Number: 

emo -12i- {i606 

co 

Classification 

of Property: 

Real 

[1 

Porsonal [Rloheck one] 

Agricuttural Td 

Commercial [1 

Industriat [J 

Residential 

1 

Timber-Cutover [1 

Developmental J 

Utility [J {check one) 

Assessed Value (also known 

as State Equalized Value} established | Taxablg 

Value established by the Board of Review: 

by the Board of Review: 

306i 

Lod 

, oo 

219, o8¥. oo 

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

- 

" 428 ooo. oo 

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

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

value by .5) 

A CL C00. 0 

assessed value) 

1% < 

006. 

HO 

Id 

Fee Information 

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

issue? 

[3 ves 

J ne 

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, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

wili be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 

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 

$0ver $500,000.00 

$300.00 

f the 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 the property is NOT residential property and the State Equalized Value or Taxable Value in dispute Is $100,000.01 or greater the 

appeal does not qualify for Smail Claims. Therefore, an Entire Tribunal petition must be filed. 

Signatu I"@ *Required 

Petitioner as, pirates:

Page 4

03/03/2026 

10:23 AM 

Michigan Department of Treasury 

618 {Rev. 11-12} 

1.-4035 

Petition to Board of Review 

This form is issued under the

Page 5

Mic

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 J Stetten,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002432

Township Of Rome,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: Tribunal Clerk

Entered: June 24, 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 J Stetten,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002432

Township Of Rome,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: Tribunal Clerk

Entered: June 24, 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

RECEIVED 

5 

MAY 15 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

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 

Mi. 

Last Name/Company Name 

MARE 

I. 

STETT EN 

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

OFT ze 

Purest 

Load 

City or Town 

State 

ZIP Code 

Asean 

oY 

4azz 

Telephone Number 517. 403- 567% 

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

Stetten Yom / het mail. co 174) 

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

First Name 

Last Name 

Firm Name (if any) 

Malling Address (No., Street, ia Route) 

City or Town 

State 

2IP Code 

Telephone Number 

Email Address (do not enter unlass 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 

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

appealing? 

1 vest 

[J No 

| 

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

Property Address (No., Street) 

> 

10520 BurTend 

fLopd 

City or Town 

County 

JE 

State 

2iP Code 

Avent 

LENAWEE 

vi) | 497)

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON DROWN, DPA 

GOVERNOR 

LANSING 

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

X 

True Cash and Taxable Value 

+ 

I 

Taxable Value Only (calculation) 

[J Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

o WITH 

THE FELERWL 

F154 Gui witDLEE SERVICE 

EASEMENT 

Amricues 

To 

My 

PRoPERTY 

Anh 

THE 

VERY 

REZTRItTiIve 

PERSomAat 

VEE of spud 

CASEMENT 

UNMBER 

THEIR (onto 

oidicid 

DiCTHTES whd+ 

I chal 

AND CAMMET Bo or mr PeRscmac PRoFECTS ALONG 

STH THEIR LEGIREMENTS I= EFUEVE IT SHouin BE 

PAYING 

LESS 

THX'S #00 comporag 

ce PROPERTIES 

WITH JO 

ERSEMENTS 

Gl cHED,. WHEN T° APPEALED 

My 

Locate Towmsl BoD of REVIEW 

17 yas 

DENIED 

pun vHE Reason [op [ewiAl STHTES THEE 

ARE No ComPARABLES , THERE pRe #Fot(d FH 

AND WILNLI EE EASEMENTS 

wii THIN T wiiES oF my FRIFEETY, 

ALSO 

PROPERTIES wiTH Simca HoMES AND ACREAGE woitH Nd 

Easemen 

red THAT FALE _THXED 

51meeRlLy., 

Section 6: Jurisdictional issues 

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

[Ml] No 

< 

If Yes, chack which BOR you attended: m3 March 

[MN] July 

[mn] December 

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

p<] Not required to attend 

Im} Appealing a purported Clerical Error or Mutuai Mistake of Fact {if yes, include explanation in Section 5) 

[mn] Appealing within 35 days of State Tax Commission Order 

| Appealing within 35 days of receipt of Notice of Uncapping 

Other 

(oes checked Evi i D 

<p 

2 v 

= MALL 

(ac Lows en)

Page 3

Loe 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Number: 

emo -12i- {i606 

co 

Classification 

of Property: 

Real 

[1 

Porsonal [Rloheck one] 

Agricuttural Td 

Commercial [1 

Industriat [J 

Residential 

1 

Timber-Cutover [1 

Developmental J 

Utility [J {check one) 

Assessed Value (also known 

as State Equalized Value} established | Taxablg 

Value established by the Board of Review: 

by the Board of Review: 

306i 

Lod 

, oo 

219, o8¥. oo 

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

- 

" 428 ooo. oo 

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

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

value by .5) 

A CL C00. 0 

assessed value) 

1% < 

006. 

HO 

Id 

Fee Information 

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

issue? 

[3 ves 

J ne 

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, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

wili be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 

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 

$0ver $500,000.00 

$300.00 

f the 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 the property is NOT residential property and the State Equalized Value or Taxable Value in dispute Is $100,000.01 or greater the 

appeal does not qualify for Smail Claims. Therefore, an Entire Tribunal petition must be filed. 

Signatu I"@ *Required 

Petitioner as, pirates:

Page 4

03/03/2026 

10:23 AM 

Michigan Department of Treasury 

618 {Rev. 11-12} 

1.-4035 

Petition to Board of Review 

This form is issued under the

Page 5

Mic

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.