Mark R Hazen, Petitioner V City Of Frankenmuth, 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 R Hazen,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000513

City Of Frankenmuth,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Order will not be published.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

will be published.

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

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

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

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

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

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

Page 2

MTT Docket No. 26-000513

Page 2 of 4

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 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

Mark R Hazen

1130 S Pine St.

Frankenmuth , MI 48734

Page 4

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 R Hazen,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000513

City Of Frankenmuth,

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

Page 5

MT

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

Page 1

RECEIVED 

APR 27 2026 

: 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26-000513 

Section 1: Respondent’s Contact Information 

Unit of Government 

Frankenmuth City 

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

240 W Genesee 

City or Town: 

State: 

ZIP Code: 

Frankenmuth 

Ml 

148734 

Telephone Number: 

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

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

i 

First Name: 

M5: 

Last Name: 

Kevin 

MacDermaid 

Firm Name (if any): 

“. 

. 

Legacy Assessing Services, Inc. 

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

PO Box 489 

Cily or Town: 

State: 

ZIP Code: 

Fenton 

Ml 

48430 

Telephone rms 

gy 1 0-750-1 660 

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

Legacyassessing@gmail.com 

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

If no, list all parcels that are adjoining in separate groupings. Attacha 

separate sheet if necessary, 

0 Yes 

[} 

No 

Not Applicable 

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

Yes 

[J no

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Expiain Your Answer to this Appeal 

Assessment, after Board of Review, does not exceed 50% of true cash value. 

Section 5: Jurisdictional Issues 

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

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

Yes 

J No 

If yes, check which BOR Petitioner attended: 

March 

Od July 

O December 

If the July or December BOR revised the assessment{s}) at issue, did it have authority? [mm] Yes 

[mn] No 

If yes, cite the Board's authority. 

Was the assessment at issue established as the resuit of a clerical error or mutual mistake of fact? [] Yes 

 #] No 

if yes, explain 

1s Petitioner appealing from a State Tax Commission Order? 

J ves 

No 

if so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

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

Under what statutory section was the Taxable Value uncapped? 

Section 6: Valuation Information *use the muttipie parcel form for additional, contiguous parcels. 

Parcel Number )3-11-6-34-0313-000 

Classification of Property: 

Real 

Personal [1 (check ane) 

Agricultura 

3 

Commercial 

J 

industrial 

Residential 

Timber-Cutover 

0 

Developmental [J 

Utility [J {check one)

Page 3

Parcel Number: 

7303-11-6-34-0313-000 

Jurisdiction: 

CITY OF FRANKENMUTH 

County: 

Saginaw 

Printed on 

04/22/2026 

{Grantor 

iGrantee 

Sale 

Sale 

Terms 

of Sale 

Liber 

Verified 

Prent. 

i 

Price 

Date 

& 

Page 

By 

Trans. 

REILING, 

ROBERT 

& BATEMAN HAZEN, 

MARK 

& 

LYNN 

360,000! 

11/13/2025 

| 

{03-ARM'S 

LENGTH 

2025026926 

PROPERTY TRANSFER 

100.0 

REILING, 

NORMAN 

R 

iREILING, 

ROBERT 

& BATEMAN 

0: 

10/03/2019 

| 

21-NOT USED/OTHER 

2019025103 

DEED 

0.0 

REILING, 

NORMAN 

R. 

& 

DONN 

{REILING, 

NORMAN 

R 

0/ 

01/11/2018 

| 

21-NOT USED/OTHER 

2018001783 

DEED 

0.0 

Weber, 

Carol 

A 

& 

Irma 

Reiling, 

Norman 

R. 

& 

Donn: 

129,900, 

06/22/2007 

| 

103-ARM'S 

LENGTH 

{DEED 

100.0 

Property Address 

Class: 

RESIDENTIAL-IMPRO Zoning: 

B2 

CO 

Building Permit (s) 

Date 

{Number 

{Status 

1130 

S 

PINE 

School: 

FRANKENMUTH SCHOOL DISTRICT 

Single 

Family, 

Deck 

05/28/2020 

[PB200048 

{Complete 

P.R.E. 

100% 

11/13/2025 

Single Family, 

Addition 

12/19/2019 

'PP190105 

Complete 

[owner's Name/Address 

Map 

%: 

Single Family, Addition 

1171272019 

PMi90154 

Complete 

ale ea som 

2026 Est TCV 407,707 TCV/TFA: 164.40 Single Family, Addition 

11/06/2019 

|PE190130 

Complete 

| FRANKENMUTH MI 

48734 

{ 

X [Improved 

Vacant 

Land Value Estimates 

for Land Table R06.R06 OLDER NEIGHBORHOODS 

Public 

* Factors 

* 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

2%Adj. 

Reason 

Value 

. 

rrr 

Dirt Road 

R06 400/FF 

88.00 

120.00 

1.0000 

0.8844 

400 

100 

31,484 

Tax Description 

lGravel Road 

88 Actual Front Feet, 

0.24 Total Acres 

Total Est. 

Land Value 

= 

31,484 

i 

: 

COM AT C/L 

OF JEFFERSON 

& 

PINE 

ST 

& 

S$ 

297 

x 

Paved Road 

FT THIS 

IS 

THE 

POB 

TH 

W 

153 

FT 

TH 

S 

344 

iX 

Storm Sewer 

FT 

TH 

E 

153 

FT 

TH 

N 

344 

FT 

TO 

POB EXC 

N 

'% 

Isidewalk 

{ Work Description’ for Permit 

2? 

i Work Description. 

for 

Permit 

P 

B200048, 

Issued 05/28/2020: 

Single 

Family 

/ 

Deck 

P1l90105, 

Issued 12/19/2019: 

Single 

Family 

/ 

- 

| 

{ Addition 

1256 

FT THEREOF BEING PART OF LOT 

45 SOUTH 

|x 

water 

: 

L 

. 

Ces 

. 

'OF RIVER CITY 

OF FRANKENMUTH SEC 

34 TLIN 

y 

sever 

fork Description 

for 

Permit PM190154, 

Issued 11/12/2019: 

Single 

Family 

/ 

{REE 

; 

i 

; 

i 

i 

\Comments/ Influences 

ix 

Prectric 

Fork Description for Permit PE190130, 

Issued 11/06/2019: 

Single Family 

/ 

| 

X Curb 

. 

Work Description for Permit PMO70077, 

Issued 09/14/2007: 

Single Family 

[Street Lights 

Alterations 

|Standard Utilities 

Work Description for Permit PE070049, 

Issued 07/03/2007: 

Single Family 

i 

Underground Utils. 

Topography 

of 

Site 

X 

Level 

Rolling 

Low 

High 

EX 

Landscaped 

Swamp 

Wooded 

Pond 

Waterfront 

Ravine 

Wetland 

[ 

. 

Flood Plain 

Year 

| 

Land 

Building: 

Assessed 

Board of 

Tribunal/! 

Taxable 

| 

Value 

Value 

Value! 

Review! 

Other 

Value 

Who 

When 

What 

2026 

15,700 

188,200] 

203,900] 

203, 300M 

i 

203,900s 

W 

2025 

19,700 

156,500 

176,200 

104, 048C 

The Equalizer. 

Copyright 

{c) 

199% 

- 

2009. 

: 

7 

i 

icensed 

To: 

City 

of Frankenmuth, 

County 

202¢ 

| 

18,300 

167,300 

185,600 

100, 920¢ 

of Saginaw, 

Michigan 

2023 

| 

15,300 

153,5001 

168,800 

: 

| 

96,115C 

*** Information herein

Page 4

R

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 R Hazen, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000513

City Of Frankenmuth,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on April 7, 2026, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: April 21, 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

Mark R Hazen

1130 S Pine St.

Frankenmuth , MI 48734

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 R Hazen, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000513

City Of Frankenmuth,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on April 7, 2026, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: April 21, 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 

APR 2 0 2026 

MICHIGAN Tax TRIBUNAL 

) 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Mark R Hazen, 

i 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

. 

MTT Docket No. 26-000513 

City Of Frankenmuth, 

Respondent. 

ORDER OF DEFAULT 

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

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

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

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

14 days of the entry of this order. 

Therefore, 

IT IS ORDERED that Petitioner is HELD IN DEFAULT. 

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

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

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

motion tasgetaside the default (with appropriate filing fee). 

Ce 

Entered: April 7, 2026 

Patricia L. Halm, Tribunal Chair 

PROOF OF SERVICE 

| 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,

Page 2

2/1% 2026 

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 appticable. 

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

default. 

Section 1: Petitioner's Contact Information 

First Name 

ML 

Last Name/Company Name 

Mark 

R 

Hazen 

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

1130 S Pine St 

City or Town 

State 

ZIP Code 

Frankenmuth 

MI 

48734 

Telephone Mm 

(989)295-8777 

Email Address (do not enter uniess you want MTT to send ali correspondence via email} 

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

First Name 

MA. 

Last Name 

Firm Name (if any) 

Maiting Address (No., Street, P.O. Box or Rurai 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 

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

appealing? 

1 

Yes* 

No** 

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

Property Address {(No., Street) 

1130 S Pine St 

City or Town 

County 

. 

State 

ZIP Code 

Frankenmuth 

Saginaw 

Mi 

48734

Page 3

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 al that apply) 

True Cash and Taxable Value 

[J Taxable Value Only (calculation) 

O Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

My wife and | purchased 1130 S. Pine St, Frankenmuth, ML 48734 on November 13, 2025 for $360,000. The home was an MLS and Zillow fisting by real estate agent Coleen 

Hetzner of Century21 for over three weeks (approximately 24 days). The Frankenmuth housing market was highly competitive at the time of the sale. My wife and | had lost out 

on the purchase of multiple other homes in Frankenmuth before securing this one, We purchased the home at a higher price than we desired in order to not lose out on another 

ale. This overvaluation is not unusual in highly competitive markets where there is fimited inventory and high demand. New employment necessitated the move fo Frankenmuth, 

As 

| was reviewing my Tex Assessment, | noticed that the Taxable Value and Stale Equalized Value had assessed the value of my frome at an even higher rate than the true 

cash value established by the November sale. We purchased the home at $360,000. The Taxable Value and SEV was sel at $203,900, thereby establishing the value of our 

home at $407,800. My wife and | are confident that we could not sell the home at the level of the Taxable valuation. As we anticipate that the property tax will increase annually, 

we desire that the appropriate baseline be established by the true cash value. 

The home was not sold under any duress. My wife and 

1 have no prior, or ongoing relationship with either the listing agent or the prior home owners. Thera ware no special 

considerations or benefits received from the purchase of this property. As stated above, it was an active public listing, 

While the home is listed as a 3-bedroom home, the prior owners “Improvements” on the home have functionally turned the home into a 2-bedroom home, thereby limiting the 

pool of potential buyers and further diminishing its value from other similar sized homes in the neighbarfiood. 

No improvements have been made on the home since the date of purchase to tne present. 

We are submitting this petition because the taxable value placed on our home is inflated from the true cash value, We would like the correction to be made. 

Section 6: Jurisdictional Issues 

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

Yes 

[H] No 

if Yes, check which BOR you attended: 

March 

O July 

i] December 

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

[] Not required to attend 

[] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in

Page 4

STAT

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 R Hazen,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000513

City Of Frankenmuth,

Respondent.

ORDER OF DEFAULT

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

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

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

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

14 days of the entry of this order.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

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

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

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

By:_______________________________

Entered: April 7, 2026

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

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

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

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

Page 2

MTT Docket No. 26-000513

Page 2 of 5

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

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

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

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

act, MCL 205.735a.” TTR 225(5)

Page 3

Mark R Hazen

1130 S Pine St.

Frankenmuth , MI 48734

Page 4

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 R Hazen,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000513

City Of Frankenmuth,

Respondent.

ORDER OF DEFAULT

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

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

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

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

14 days of the entry of this order.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

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

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

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

By:_______________________________

Entered: April 7, 2026

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

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

Page 5

MTT Docket No. 26-000513

Page 5 of 5

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5)

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 MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

RECEIVED 

MAR 1 6 2026 

MICHIGAN TAX TRIBUNAL 

MARLON 1. BROWN, DPA 

DIRECTOR 

LANSING 

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 

M1. 

Last Name/Company Name 

Mark 

R 

Hazen 

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

1130 S Pine St 

City or Town 

State 

ZIP Code 

Frankenmuth 

Mi 

48734 

Telephone Mm 

(989)295-8777 

Emait Address (do not enter unless you want MTT to send ali correspondence via email) 

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

First Name 

ML 

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 

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

appealing? 

Yes* 

No** 

1 

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

Property Address (No., Street) 

1130 S Pine St

Page 2

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 alt that apply) 

True Cash and Taxable Value 

[J Taxable Value Only (calculation) 

[71 uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

My wife and 1 purchased 1130 S. Pine St. Frankenmulh, Mi 48734 on November 13, 2025 for $360,000. The home was an MLS and Zillaw isting by real estate agent Coleen 

Hetzner of Century21 for over three weeks (approximately 24 days). The Frankenmuth housing market was highty competitive at the time of the sale. My wife and 1 had lost out 

on the purchase of multiple other homes in Frankenmuth before securing this one. We purchased the home al a higher price than we desired in order to not lose out on another 

sale. This overvaluation is not unusual in highly competitive markets where there is limited inventory and high demand. New employment necessitated the move to Frankenmuth. 

As 

| was reviewing my Tax Assessment, 

| noticed that the Taxable Value and Stale Equalized Value had assessed the value of my home at an even higher rate than the true 

cash value established by the November sale, We purchased Ine home at $360,000. The Taxable Value and SEV was sel at $203,900, thereby establishing the valua of our 

home at $407,800. My wife and 1 are confident that we could not sell the home at the level of the Taxable valuation. As we anticipate that the property tax wil increase annually, 

we desire that the appropriate baseline be established by the true cash value. 

The home was not sold under any duress. My wife and 

| have no prior, of ongoing relationship vith either the tisting agent or the prior home owners. There were no special 

considerations or benefits received from the purchase of this properly. As stated above, it was an active public listing. 

While the home is listed as a 3-bedroom home, the prior owners “improvements” 

on the home have functionally tuned the home into a 2-bedroom home, thereby limiting the 

poo! of potential buyers and further diminishing its value from other similar sized homes in the neighborhood. 

Mo improvements have been made on the home since the date of purchase to the present, 

We are submitting this petition because the taxable value placed on our home is inflated from the true cash value. We would like the correction to be made. 

Section 6: Jurisdictional Issues 

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

[i] No 

#f Yes, check which BOR you attended: 

March 

1 July 

[WH] December 

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

|} Not required to attend 

[I] 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 

[3 other 

If you checked “other” above, explain:

Page 3

Pry a 

bi] 

pm 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation information ruse the multiple parcel form for additional, contiguous parcels. 

Parcel Number: 

2 303-11-6-34-0313-000 

Classification of Property: 

Real] 

Personal [1 (check one) 

Agricultural [J 

Commercial LI 

Industriai {1 

Residential 

Timber-Cutover [J 

Developmental £1 

Utility {] (check one) 

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

by the Board of Review: 203,900 

203,900 

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

360,000 

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

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

value by .5) 

1 80,000 

assessed value) 180,000 

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? 

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 ali tax years at 

issue, the

Page 4

Ha

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 R Hazen,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000513

City Of Frankenmuth,

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

Mark R Hazen

1130 S Pine St.

Frankenmuth , MI 48734

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 R Hazen,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000513

City Of Frankenmuth,

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 MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

RECEIVED 

MAR 1 6 2026 

MICHIGAN TAX TRIBUNAL 

MARLON 1. BROWN, DPA 

DIRECTOR 

LANSING 

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 

M1. 

Last Name/Company Name 

Mark 

R 

Hazen 

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

1130 S Pine St 

City or Town 

State 

ZIP Code 

Frankenmuth 

Mi 

48734 

Telephone Mm 

(989)295-8777 

Emait Address (do not enter unless you want MTT to send ali correspondence via email) 

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

First Name 

ML 

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 

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

appealing? 

Yes* 

No** 

1 

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

Property Address (No., Street) 

1130 S Pine St

Page 2

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 alt that apply) 

True Cash and Taxable Value 

[J Taxable Value Only (calculation) 

[71 uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

My wife and 1 purchased 1130 S. Pine St. Frankenmulh, Mi 48734 on November 13, 2025 for $360,000. The home was an MLS and Zillaw isting by real estate agent Coleen 

Hetzner of Century21 for over three weeks (approximately 24 days). The Frankenmuth housing market was highty competitive at the time of the sale. My wife and 1 had lost out 

on the purchase of multiple other homes in Frankenmuth before securing this one. We purchased the home al a higher price than we desired in order to not lose out on another 

sale. This overvaluation is not unusual in highly competitive markets where there is limited inventory and high demand. New employment necessitated the move to Frankenmuth. 

As 

| was reviewing my Tax Assessment, 

| noticed that the Taxable Value and Stale Equalized Value had assessed the value of my home at an even higher rate than the true 

cash value established by the November sale, We purchased Ine home at $360,000. The Taxable Value and SEV was sel at $203,900, thereby establishing the valua of our 

home at $407,800. My wife and 1 are confident that we could not sell the home at the level of the Taxable valuation. As we anticipate that the property tax wil increase annually, 

we desire that the appropriate baseline be established by the true cash value. 

The home was not sold under any duress. My wife and 

| have no prior, of ongoing relationship vith either the tisting agent or the prior home owners. There were no special 

considerations or benefits received from the purchase of this properly. As stated above, it was an active public listing. 

While the home is listed as a 3-bedroom home, the prior owners “improvements” 

on the home have functionally tuned the home into a 2-bedroom home, thereby limiting the 

poo! of potential buyers and further diminishing its value from other similar sized homes in the neighborhood. 

Mo improvements have been made on the home since the date of purchase to the present, 

We are submitting this petition because the taxable value placed on our home is inflated from the true cash value. We would like the correction to be made. 

Section 6: Jurisdictional Issues 

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

[i] No 

#f Yes, check which BOR you attended: 

March 

1 July 

[WH] December 

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

|} Not required to attend 

[I] 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 

[3 other 

If you checked “other” above, explain:

Page 3

Pry a 

bi] 

pm 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation information ruse the multiple parcel form for additional, contiguous parcels. 

Parcel Number: 

2 303-11-6-34-0313-000 

Classification of Property: 

Real] 

Personal [1 (check one) 

Agricultural [J 

Commercial LI 

Industriai {1 

Residential 

Timber-Cutover [J 

Developmental £1 

Utility {] (check one) 

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

by the Board of Review: 203,900 

203,900 

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

360,000 

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

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

value by .5) 

1 80,000 

assessed value) 180,000 

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? 

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 ali tax years at 

issue, the

Page 4

Ha

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.