Mark Odland, LaRae Odland, Petitioners V Township Of South Haven, 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 Odland,LaRae Odland,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-003033

Township Of South Haven, 

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:

December 23, 2026 

HEARING TIME:

3:15 PM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

731891219 

 

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. 25-003033

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

Page 3

MTT

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Page 1

MICHIGAN TAX TRIBUNAL 

RESPONDENT VALUATION SUMMARY 

Property: 76676 Wood Crest Court (Lot 1 1), South Haven Township, MI 

Tax Year: 2025 

This submission consolidates the Respondent's valuation position and rebuts the 

petitioners appraisal concluding a True Cash Value of $1,100,000. The subject property is 

located on Lot 11 within the Wood Crest development. Based on the recorded subdivision 

lot configuration, Lot 11 is one of the two largest lots in the entire subdivision, materially 

exceeding the size of the majority of Wood Crest sites. Larger lot size within this planned 

development is a recognized positive value influence due to scarcity and buyer preference. 

The subject property is newer, high-quality construction and includes a detached garage 

with finished living space (accessory dwelling unit), a feature not present in the petitioner’s 

selected sales. The petitioner’s appraisal relies on sales outside the subject neighborhood 

and includes properties constructed in 2018 and 2019. These sales do not compete with 

the subject for the same buyer pool and are not appropriate substitutes for newer Wood 

Crest construction. Conversely, a 2024 sale cited within the petitioner’s appraisal at 

approximately $1,300,000 represents newer construction of comparable scale and 

supports a value conclusion materially above $1,100,000. Recent neighborhood sales 

within Wood Crest range from approximately $1,215,000 to $1,500,000, despite generally 

smaller lots and the absence of accessory dwelling units. Additionally, the subject property 

is within a short distance of two public Lake Michigan beach access points. The petitioner's 

appraisal incorrectly indicates “no beach access,” resulting in an understatement of 

market appeal. It has the same access as several other home sites have available. Based 

on the Cost Approach, superior lot size, neighborhood market activity, accessory 

improvements, and verified location influences, the Respondent concludes that the True 

Cash Value of the subject property as of December 31 , 2025, is reasonably supported at or 

above $1,225,000 and consistent with the current assessment.

Page 2

Parcel Number: 

80-17-148-011-00 

Jurisdiction: 

SOUTH HAVEN CHARTER TOWNSH 

County: 

van Buren 

Printed on 

01/29/2026 

[Grantor 

Grantee 

Sale 

sale 

Inst. 

Terms of Sale 

Liber 

verified 

Prent. 

| 

Price 

Date 

Type 

& Page 

By 

Trans. 

[7780 tie 

ODLAND MARK & LARAE 

240,000 03/09/2022 

wp 

32-SPLIT VACANT 

1734-382 

DEED 

100 

Property Address 

Class: RESIDENTIAL-VACAN Zoning: 

Building Permit(s) 

Date 

‘Number 

Status 

76676 WOOD CREST COURT 

© 

School: 

SOUTH HAVEN PUBLIC SCHOOLS 

NEW 

- SINGLE FAMILY 

© 

01/0772025 

824-201 

OPEN 

P.R.E. 100% 06/09/2023 

Owner's Name/Address 

MAP #: 

Rr 

oonk 

ara 

2026 Est TCV 1,238,696 TCV/TFA: 392.49 

SOUTH HAVEN, MI 49090 

X "Improved 

Vacant 

Land value Estimates for Land Table 960WC.960 17148 WOOD CREST CONDOMINIUM 

Tax Description 

PubTic 

Improvements 

Dirt Road 

Gravel 

Road 

* Factors 

* 

Description 

Frontage 

Depth 

Front 

Depth 

Rate %Adj. 

Reason 

WOOD CREST CONDO 

4.80 Total Acres 

value 

04.800 Acres 51,475 

100.000 

247,080 

Total 

Est. 

Land value 

= 

247,080 

Paved Road 

Storm Sewer 

Sidewalk 

water 

603-A11 21-1-17 1732-477 1734-382 

#*= 

UNIT 11 COTTAGES AT WOOD CREST 

CONDOMINIUM TOGETHER WITH RIGHTS IN THE 

COMMON ELEMENTS AS DESCRIBED IN THE 

MASTER DEED RECORDED 

IN LIBER 1732, 

PAGE 

Sewer 

477 AND ANY AMENDMENTS TO SAME, 

**% 

Electric 

SPLIT/COMBINED ON 04/25/2022 

FROM 80-17- 

I 

Gas 

021-021-00; 

FOR 2023 

Curb 

Street Lights 

Standard utilities 

underground utils. 

Topography of 

Site 

Level 

Rolling 

Low 

High 

Landscaped 

Swamp 

wooded 

pond 

waterfront 

Ravine 

wetland 

Flood Plain 

Land Improvement Cost Estimates 

A 

Description 

Rate 

Size % Good 

D/W/P: 

4in Concrete 

7.03 

3546 

100 

Total Estimated 

Land Improvements True Cash value 

= 

Cash value 

24,928 

24,928 

work Description for Permit 824-201, 

Issued 01/07/2025: 

NEW HOUSE??77? 

Comments /Influences 

Land 

value 

Year 

Building 

Assessed 

value 

value 

123,500 

495,800 

619,300! 

123,500 

468,100 

591,600 

122,800 

0 

122,800 

147,500 

0 

147,500 

Taxable 

value 

619,300S 

607,597C 

122,800s 

147,500U 

Board of| 

Tribunal/ 

Review 

Other 

who 

when 

what 

2026 

D) 

02/11/2025 

DATA ENTER 

2025 

2024 

2023 

640,667M 

147, 500A

Page 3

Residential 

Building 

1 of 

1 

(3) 

Roof (cont.) 

Eavestrough 

Insulation 

(11) Heating/Cooling 

X 

Gas 

oil 

Elec. 

wood 

Coal 

Steam 

Building Type 

X 

|singTe Family 

Mobile Home 

Town Home 

0 Front overhang 

X [Forced Air w/o Ducts 

[Duplex

Page 4

V 

of

Page 5

I

Page 6

Dat

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Page 1

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1

g_ature

WTo

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Mark & LaRae Odland 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-003033 

Township of South Haven 

i 

Respondent(s) 

PROOF OF SERVICE 

Don Jollay 

states that on 01/29/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Valuation Documents 

relative to the above-captioned matter upon: 

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

StephenSmith 

728 Pleasant St, Suite 101 

St Joseph, MI 49085 

— 

Wy ail

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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 Odland,LaRae Odland,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003033

Township Of South Haven,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

will be published.

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

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

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

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

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

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

Page 2

MTT Docket No. 25-003033

Page 2 of 7

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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

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

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

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

settlement conference process.

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

Mediation is a voluntary process where a mediator facilitates communication between 

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

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

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

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

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

email

Page 3

STA

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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 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________, 

Respondent(s) 

 

PROOF OF SERVICE 

 

 

___________________________________ states that on ___________________ he/she 

[Name of person serving/mailing petition] 

 

 

[date of service] 

 

served a copy of the ___________________ relative to the above-captioned matter upon: 

 

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

 

________________________________________________ 

 

________________________________________________ 

 

________________________________________________ 

 

________________________________________________ 

 

 

 

 

 

 

 

 

 

 

_________________________________________ 

[Signature of person who is serving/mailing copy] 

 

_________________________________________ 

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

 

 

 

 

Mark & LaRae Odland

25-3033

Township of South Haven

Don Jollay

10/09/2025

Petion Answer

Mark Odland 76676 Wood Crest Ct, South Haven, MI 49095

Steven Smith 728 Pleasant Street Suite 101, St Joseph, MI 49085

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 ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-003033

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of South Haven (VAN BUREN)

First Name

Don

M.I.

Last Name/Company Name/Unit of Government

Jollay

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

16961 Lakeview dr

City or Town

Vandalia

State

Michigan

ZIP Code

49095

Telephone Number

815-546-8288

Fax Number

E-mail Address

Don@assessingsolutions.com

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

First Name

Don

M.I.

Last Name

Jollay

Firm Name (if any)

N/A

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

09761 Blue Star Memorial Hwy

City or Town

South Haven

State

Michigan

ZIP Code

49090

Telephone Number

8155468288

Fax Number

E-mail Address

Don@assessingsolutions.com

Section 3: Subject Property Information

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

Yes

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

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, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Respondent, Township of South Haven, by and through its Assessor, Don Jollay, submits the following Answer to the Petition filed by Mark and LaRae Odland 

(“Petitioners”) regarding the 2025 assessment of the above-referenced property.

________________________________________

1. Jurisdiction and Background

1.

Respondent admits that Petitioners are the owners of the subject property located at 76676 Wood Crest Court, South Haven Township, Van Buren 

County, Michigan.

2.

The subject parcel, identified as Parcel No. 80-17-148-011-00, is classified as residential real property.

3.

The 2025 assessment as established by the Township Board of Review reflects:

o

Assessed (SEV): $640,667

o

Taxable Value: $607,597

o

Implied True Cash Value (TCV): $1,281,334

4.

Respondent admits that Petitioners filed a timely appeal before the March Board of Review and subsequently filed this Petition with the Michigan Tax 

Tribunal.

________________________________________

2. Petitioners’ Contentions

5.

Petitioners contend the subject property’s true cash value is $1,100,000, based on a July 14, 2025 appraisal prepared by Appraisal One Company, 

L.L.C.

6.

Petitioners assert this equates to an assessed value (SEV) of $550,000 and a taxable value of $550,000.

7.

Respondent denies that the market value of the subject property is limited to $1,100,000 and denies that the assessment is excessive or inequitable.

________________________________________

3. Respondent’s Position

8.

Respondent states that the current assessment accurately reflects 50% of the property’s fair market value as of December 31, 2024, consistent with the 

requirements of the Michigan Constitution (Art. IX, §3) and MCL 211.27a.

9.

The subject property consists of a high-quality, newly constructed single-family residence situated on 4.94 acres with a guest apartment, two garages, 

2,872 square feet above grade, and superior amenities, including decks, porches, and finished lower level space.

10.

The appraiser’s report identifies the property as Quality Rating Q2 and Condition C1, signifying “high quality” design and construction.

11.

Petitioners’ own appraisal relies on comparable sales that include:

•

13100 Deer Creek Drive – sold for $850,000

•

7241 Pacific Avenue – sold for $1,335,000

•

336 Preserve Drive – sold for $975,000

The analysis indicates a range from $975,000 to $1,335,000, with adjustments that yield a reconciled value of $1,100,000.

12.

Respondent asserts that this range supports, rather than contradicts, the Board’s true cash value determination of approximately $1,281,334, particularly 

given current market trends in South Haven Township and the property’s superior size, acreage, and features.

13.

The appraisal’s reliance on comparable properties located several miles from the subject and adjusted up to 19% gross further suggests that the 

valuation may understate the market’s willingness to pay for such a high-quality

Page 3

S

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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 and LaRae

M.I.

Last Name/Company Name

Odland

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

76676 Wood Crest Court

City or Town

South Haven

State

Michigan

ZIP Code

49090

Telephone Number

269-369-6984

Fax Number

E-mail Address

markodland@msn.com

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

First Name

Stephen

M.I.

W

Last Name

Smith

Firm Name (if any)

Miller Johnson Schroeder PLC

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

728 Pleasant Street

Suite 101

City or Town

St Joseph

State

Michigan

ZIP Code

49085

Telephone Number

269-983-1000

Fax Number

E-mail Address 

ssmith@milawyers.net

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]

76676 Wood Crest Court

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

South Haven

Michigan

49090

Taxing Authority (City or Township)

Township Of South Haven (VAN BUREN)

County 

Van Buren

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

After appealing to the Board of Review, the Petitioner was denied and the board actually raised the taxable and assessed value. The Board believes that the market 

value of the property is $1,215,194.00. Based upon the appraisal, the market value of the property is $1,100,000.00.

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: 80-17-148-011-00

Classification of Property:

Real

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:

640667

Current Taxable Value as established by the BOR:

607597

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

1100000 

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

550000

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

550000

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?

Yes

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

Page 4

STATE

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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 Odland,LaRae Odland,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003033

Township Of South Haven,

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: September 23, 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 Odland,LaRae Odland,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003033

Township Of South Haven,

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: September 23, 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

Don Jollay

South Haven Township

16961 Lakeview dr

Vandalia , MI 49095

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Mark and LaRae Odland 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-003033 

Township of South Haven 

, 

Respondent(s) 

PROOF OF SERVICE 

Tammy D. Gallant 

states that on 

July 31, 2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petition and Attachments 

relative to the above-captioned matter upon: 

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

Township of South Haven 

Ross Stein 

09761 Blue Star Hwy. 

South Haven, MI 49090 

png 

[Sighature off person who is serving/mailing copy] 

Tammy D. Gallant 

_ [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

Page 2

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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

Produced by ClickFORMS Software 800-622-8727

INVOICE

Date:

File No.

Prepared for:

Property Appraised:

Work Performed:

$

$

$

$

$

$

Total Amount Due:

$

Please make checks payable to:

07/25/2025

51948

 

Mark Odland

76676 Wood Crest Ct

South Haven, MI 49090

Odland, Mark

76676 Wood Crest Ct

South Haven, MI 49090

APPRAISAL SERVICES RENDERED

450.00

Paid

-450.00

0.00

Appraisal One Company, L.L.C.

P.O. Box 83

Paw Paw, MI 49079

Page 2

APPRAISAL REPORT

OF

PREPARED FOR

AS OF

PREPARED BY

76676 Wood Crest Ct

South Haven, MI 49090

Mark Odland

76676 Wood Crest Ct

South Haven, MI 49090

07/14/2025

Appraisal One Company, L.L.C.

P.O. Box 83

Paw Paw, MI 49079

Page 3

RE:

File No.

Case No.

Dear

In accordance with your request, I have personally inspected and prepared an appraisal report of the real

property located at:

The purpose of this appraisal is to estimate the market value of the property described in the body of this

appraisal report.

Enclosed, please find the appraisal report which describes certain data gathered during our investigation

of the property. The methods of approach and reasoning in the valuation of the various physical and

economic factors of the subject property are contained in this report.

An inspection of the property and a study of pertinent factors, including valuation trends and an analysis of

neighborhood data, led the appraiser to the conclusion that the market value, as of

is:

$

The opinion of value expressed in this report is contingent upon the limiting conditions attached to this

report.

It has been a pleasure to assist you. If I may be of further service to you in the future, please let me know.

Respectfully submitted,

Signature:

Appraisal One Company, L.L.C.

P.O. Box 83

Paw Paw, MI 49079

269-657-5252

07/25/2025

Mark Odland

76676 Wood Crest Ct

South Haven, MI 49090

Odland, Mark

76676 Wood Crest Ct

South Haven, MI 49090

51948

76676 Wood Crest Ct, South Haven, MI 49090

07/14/2025

1,100,000

Mark R. Gale

Page 4

Produced by ClickFORMS Software 800-622-8727

File No.

Residential Appraisal Report

The purpose of this appraisal report is to provide the client with an accurate, and adequately supported, opinion of the market value of the subject property.

Property Address

City

State

Zip Code

Owner

Intended User

County

Legal Description

Assessor's Parcel #

Tax Year

R.E. Taxes $

Neighborhood Name

Map Reference

Census Tract

Occupant

 

Owner

 

Tenant

 

Vacant Special Assessments $

 

PUD

HOA $

per year

per month

Property Rights Appraised

 

Fee Simple

 

Leasehold

Other (describe)

Intended Use

Client

Address

Is the subject property currently offered for sale or has it been offered for sale in the twelve months prior to the effective date of this appraisal?

Yes

No

Report data source(s) used, offerings price(s), and date(s).

SUBJECT

I

did

did not analyze the contract for sale for the subject purchase transaction. Explain the results of the analysis of the contract for sale or why the analysis was not

performed.

Contract Price $

Date of Contract

Is the property seller the owner of public record?

Yes

No Data Source(s)

Is there any financial assistance (loan charges, sale concessions, gift or downpayment assistance, etc.) to be paid by any party on behalf of the purchaser?

Yes

No

If Yes, report the total dollar amount and describe the items to be paid.

CONTRACT

Note: Race and the racial composition of the neighborhood are not appraisal factors.

Neighborhood Characteristics

One-Unit Housing Trends

One-Unit Housing

Present Land Use %

Location

Urban

Suburban

Rural

Property Values

Increasing

Stable

Declining

PRICE

AGE

One-Unit

%

Built-Up

Over 75%

25-75%

Under 25%

Demand/Supply

Shortage

In Balance

Over Supply

$ (000)

(yrs)

2-4 Unit

%

Growth

Rapid

Stable

Slow

Marketing Time

Under 3 mths

3-6 mths

Over 6 mths

Low

Multi-Family

%

Neighborhood Boundaries

High

Commercial

%

Pred.

Other

%

Neighborhood Description

Market Conditions (including support for the above conclusions)

NEIGHBORHOOD

Dimensions

Area

Shape

View

Specific Zoning Classification

Zoning Description

Zoning Compliance

Legal

 

Legal Nonconforming (Grandfathered Use)

No Zoning

 

Illegal (describe)

Is the highest and best use of subject property as improved (or as proposed per plans and specifications) the present use?

Yes

 

No If No, describe.

Utilities Public Other (describe)

Public Other (describe)

Off-site Improvements--Type

Public

Private

Electricity

Water

 

Street

Gas

Sanitary Sewer

 

Alley

FEMA Special Flood Hazard Area

Yes

No FEMA Flood Zone

FEMA Map #

FEMA Map Date

Are the utilities and/or off-site improvements typical for the market area?

Yes

 

No If No, describe.

Are there any adverse site conditions or

Page 5

Pr

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 ADDRESS! 

76676 WOOD CREST COURT 

SOUTH HAVEN, MI 49090 

SOUTH HAVEN, MI 49090 

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

PRINCIPAL RESIDENCE EXEMPTION 

% Exempt As "Homeowners Principal Reside 

100.00% 

ODLAND. ARF US SE RRAR 

- 

% Exempt As "Qualified Agricultural Property 

00% 

16618 77TH ST 

% Exempt 

As "MBT Industrial Personal”: 

00% 

SOUTH HAVEN, 

MI 49090-8409 

o 

% Exempt As "MBT Commercial Personal”: 

.00% 

STINE LUT 

IL 

EL 

LCE 

| 

ET 

Exempt 

As "Qualified Forest Property”; 

[J Yes 

[X] No 

Exempt As "Development Property”: 

[J Yes 

[X] No 

LEGAL DESCRIPTION: 

603-A11 21-1-17 1732-477 1734-382 *** UNIT 11 COTTAGES AT WOOD CREST CONDOMINIUM TOGETHER WITH RIGHTS IN 

THE COMMON ELEMENTS AS DESCRIBED INTHE MASTER-DEED RECORDED IN LIBER 1732, PAGE 477 AND ANY AMENDM 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

402 

Residential 

PRIOR YEAR'S CLASSIFICATION: 

402 

Residential 

The change in taxable yalue will increase/decrease your tax bill for the 2025 

PRIOR AMOUNT 

CURRENT TENTATIVE 

HAN 

year by approximately: 

$15028 

in 

YEAR: 

2024 

AMOUNT YEAR: 

50 

(lds YEAR 

1. TAXABLE VALUE: 

122,800 

591,600 

468,800 

2. ASSESSED VALUE: 

122,800 

591,600 

468,800 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

: 

Yas 

E 

4. STATE EQUALIZED VALUE (SEV): 

122,800 

591,600 

468,800 

5. There WAS or WAS NOT a transfer of ownership on this property in 2024 

WAS NOT 

6. Assessor Change Reason(s): 

Market Adjustment 

The 2025 Inflation rate Multiplier is: 1.031 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Email Address: 

DON@ASSESSINGSOLUTIONS.COM 

Name: 

Phone: 

DON JOLLAY 

(815) 546-8288 

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

THE SOUTH HAVEN CHARTER TOWNSHIP MARCH BOARD OF REVIEW WILL MEET AT THE TOWNSHIP HALL LOCATED 

AT 

09761 BLUE STAR HIGHWAY. APPOINTMENTS ARE MADE BY CALLING 269-637-3305 WEEKDAYS 9:00AM - 12:30PM AND 1:30 - 

4-00 PM. THE BOARD WILL CONVENE ON THE FOLLOWING DATES FOR THE HEARING OF APPEALS OF ASSESSMENTS OR 

TAXABLE VALUES, POVERTY EXEMPTIONS, PARCEL CLASSIFICATION APPEALS AND/OR CURRENT YEAR QUALIFIED 

AGRICULTURAL DENIALS: THURSDAY, MARCH 13TH 2:00 PM TO 5:00 PM AND 6:00 PM TO 9:00 PM, FRIDAY, MARCH 14TH, 9:00 

AM TO NOON, AND 1:00 PM TO 4:00 PM. QUESTIONS, PLEASE CONTACT DON AT 815-546-8288, OR 

DON@ASSESSINGSOLUTIONS.COM. THE BOARD OF REVIEW IS AN OPPORTUNITY FOR TAXPAYERS TO REVIEW THEIR 

PROPERTY ASSESSMENTS AND ADDRESS ANY CONCERNS WITH THE BOARD. IF YOU ARE UNABLE TO ATTEND IN PERSON, 

PLEASE CONTACT THE TOWNSHIP OFFICE FOR FURTHER DETAILS ON ALTERNATE OPTIONS. 

§

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Page 1

SOUTH HAVEN, MI 49090 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

ODLAND MARK & LARAE 

76676 WOOD CREST CT 

SOUTH HAVEN, MI 49090 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional): 

80-1780-17-148-011-00 

76676 WOOD CKEST C 

603-All 21-1-17 1732-477 1734-382 *** UNIT 11 COTTAGES 

AT WOOD CREST CONDOMINIUM TOGETHER WITH 

RIGHTS IN THE COMMON ELEMENTS AS DESCRIBED IN 

THE MASTER DEED RECORDED IN LIBER 1732, PAGE 477 

AND ANY AMENDMENTS TO SAME. *** SPLIT/COMBINED 

ON 04/25/2022 FROM 80-17-021-021-00; FOR 2023 

THIS PROPERTY IS CLASSIFIED 

402 (RESIDENTIAL-VACANT) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 80-1780-17-148-011-00 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

2024 MBOR FOUND THE ASSESSMENT TO BE INCORRECT. THE 2023 NEW & ADDITIONS WOULD HAVE BEEN $444,313, $591,813 TOTAL 

ASSESSED VALUE WITH THE LAND. TAKING $591,813 AND ADDING THE CPI OF 5% FOR 2024 RESULTED IN $621,400. ADDING 3.1% CPI FOR 

2025 RESULTED IN AN AV OF $640,667. TCV IS CALCULATED AT $1,207,854. 

2025 ORIGINAL ASSESSED VALUE 

591,600 

| 

2025 

"BOARD OF REVIEW" ASSESSED VALUE 

640,667 

] 

(If the above amounts are the same, no revisions have occured) 

2025 

ORIGINAL TAXABLE VALUE 

591,600 

| 

2025 

"BOARD OF REVIEW" TAXABLE VALUE 

607,597 

2025 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

1 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

‘Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this webs: 

attp://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html 

ite."

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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 and LaRae

M.I.

Last Name/Company Name

Odland

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

76676 Wood Crest Court

City or Town

South Haven

State

Michigan

ZIP Code

49090

Telephone Number

269-369-6984

Fax Number

E-mail Address

markodland@msn.com

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

First Name

Stephen

M.I.

W

Last Name

Smith

Firm Name (if any)

Miller Johnson Schroeder PLC

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

728 Pleasant Street

Suite 101

City or Town

St Joseph

State

Michigan

ZIP Code

49085

Telephone Number

269-983-1000

Fax Number

E-mail Address 

ssmith@milawyers.net

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]

76676 Wood Crest Court

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

South Haven

Michigan

49090

Taxing Authority (City or Township)

Township Of South Haven (VAN BUREN)

County 

Van Buren

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

After appealing to the Board of Review, the Petitioner was denied and the board actually raised the taxable and assessed value. The Board believes that the market 

value of the property is $1,215,194.00. Based upon the appraisal, the market value of the property is $1,100,000.00.

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: 80-17-148-011-00

Classification of Property:

Real

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:

640667

Current Taxable Value as established by the BOR:

607597

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

1100000 

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

550000

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

550000

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?

Yes

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

Page 4

STATE

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