Martin T Reinelt, Petitioner V Township Of Dayton, 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

Martin T Reinelt,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-002740

Township Of Dayton, 

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:

November 10, 2026 

HEARING TIME:

11:15 AM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

709800948 

 

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. 25-002740

Page 2 of 4

HEARING INFORMATION – PLEASE READ IMMEDIATELY

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

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

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

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

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

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

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

Tribunal.

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

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

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

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

testimony.

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

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Page 3

MTT

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Page 1

= 

NS 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Martin T Reinelt 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-002740-TT 

Township of Dayton 

} 

Respondent(s) 

SUBSTITUTION OF ASSESSOR 

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

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

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

party or their representative. 

[ 

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

David L McArthur 

2. Firm Name (if applicable) 

Mac Assessing Services, LLC 

>A*3350 Robinson Rd. 

4. Telephone No. 

5. E-mail Address 

989-553-2789 

macassessing@gmail.com 

6. Local Unit of Government 

Dayton Township, Tuscola County 

2 

es 

Vi 

New Assessor's signature 

David McArthur 

[Print/type name of person signing] 

PROOF OF SERVICE 

I certify that on this date 

| served a copy of this Substitution of Assessor on the opposing party or 

their representative. 

J 

v/4/202¢ 

P faa dh 

Date” 

’ 

Signature

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Page 1

MIDMICHIGAN ASSESSING SERVICES, LLC 

JOAN FACKLER 

- MAAO 

2524 REEVES RD, CURRAN, MI 48728 

989.843.6000 ¢ jfackler@midmichiganassessing.org 

RECEIVED 

Serving Dayton Township 

0CT 092008 

October 2.2025 

MICHIGAN TAX TRIBUNAL 

Michigan Tax Tribunal 

Small Claims Division 

P.O. Box 30232 

Lansing, MI 48909 

RE: Docket Number 25-002740 Parcel ID# 005-004-000-0700-01 

Dear MTT Representative, 

This letter, response form, record card, land valuation data, ECF data, and MBOR 

documentation are being provided by the respondent, Dayton Township, in the above 

noted MTT Docket number. A copy has been provided to the petitioner as required. 

Sincerely, 

. 

4 

door Ferien: 

“Joan Fackler, MAAO 

Assessor Dayton Township 

Phone: 989-843-6000 

cc: 

Martin & Kris Reinelt 

3610 S Hurds Corner Rd. 

Mayville, MI 48744

Page 2

By 

(iid 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25-002740 

Section 1: Respondent’s Contact Information 

First Name 

M.L 

Last Name 

Joan 

Fackler 

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

2524 Reeves Rd 

City or Town 

State 

ZIP Code 

Curran 

48728 

ree 989-843-6000 

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

jfackler@midmichiganassessing.org 

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

First Name 

M.I 

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 

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

Yes 

[1] 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

a Yes 

El No 

Not Applicable 

n

Page 3

Ci 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

[The parcel was assessed per statute and further supported through the March Board of 

Review. 

There are notable differences in the properties compared. 

The petitioners 

home and pole buildings are 15 years newer than those on parcel 005-004-000-1000-00 

causing the difference in values.” 

Parcel 005-004-000-0750-01 has a lower cost modular, 

resulting in the lower assessment. 

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 

[mm] No 

If yes, check which BOR Petitioner attended: 

March 

= July 

[m} December 

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

O No 

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

If the July or December BOR revised the asgessment(s) atissue, did it have authority? O 

Yes 

O No 

If yes, cite the Board's authority. 

Ai? 

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

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

Yes 

No 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? 0 Yes 

| No 

If Yes, check which BOR Petitioner attended: O March 

O July 

im] December 

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

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption ata BOR? | Yes 

| No 

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

[] July 

[] pecember 

Tax Year(s) denied: 

List the date the exemption was denied: 

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

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Parcel Identification Number: 

005-004-000-0700-01 

Classification of Property: 

Real

Page 5

2025

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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

Martin T Reinelt,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002740

Township Of Dayton,

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. 25-002740

Page 2 of 6

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

STATE OF

Page 4

MTT

Page 5

STATE

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Page 1

$280,000

Last sold in 2023

$2,736

2023 taxes

1 sale

Since 2022

Price history

2023

Dec 27, 2023

Sold

Public Record

$280,000

-3.41%

-

Apr 17, 2023

13 days after listed

Listing removed

Realcomp

-

-

Apr 4, 2023

Listed

Realcomp

$289,900

$159/sqft

Mar 30, 2023

Listing removed

Realcomp

-

-

Jan 26, 2023

99 days after listed

Listing removed

RMLSmultilist

-

-

2022

Oct 19, 2022

Listed

RMLSmultilist

$375,000

$206/sqft

Oct 18, 2022

Listed

Realcomp

$375,000

$206/sqft

Show less

Tax History

Year

Taxes

Total assessment

Land

Additions

2023

$2,736

$166,400

=

-

+

-

2022

$2,715

$103,800

=

-

+

-

2021

$2,585

$94,500

=

-

+

-

2020

$2,430

$99,500

=

-

+

-

2019

$2,368

$115,400

=

-

+

-

2018

$2,340

$129,900

=

-

+

-

2017

$2,305

$141,900

=

-

+

-

2016

$2,157

$138,800

=

-

+

-

Property history

3610 Hurds Corner Rd, Mayville, MI 48744

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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

Martin T Reinelt,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002740

Township Of Dayton,

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 2025 tax year(s) only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 9, 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

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

Martin T Reinelt,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002740

Township Of Dayton,

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 2025 tax year(s) only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 9, 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

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).

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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

Martin

M.I.

T

Last Name/Company Name

Reinelt

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

3610 Hurds Corner Rd

City or Town

Mayville

State

Michigan

ZIP Code

48744

Telephone Number

269-985-3650

Fax Number

E-mail Address

Umert@aol.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

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

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

3610 Hurds Corner Rd

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Mayville

Michigan

48744

Taxing Authority (City or Township)

Township Of Dayton (TUSCOLA)

County 

Tuscola

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

The property was listed with a realtor for several months in 2023 for $289,000. We purchased the property in December 2023 for 280,000. No improvements have 

been made; the home retains its original carpet, appliances, window treatments, and other features. It seems unrealistic that the true cash value increased by over 

110,000 from the fair purchase price. Comparing the assessed value of our property with that of similar properties next to us, which have similar acreage, 

outbuildings, and house, would support the notion that the assessed value is high. Parcel 005-004-000-0750-01, adjacent to ours, has an assessed value of 108,100. 

Parcel 005-004-000-1000-00 has an assessed value of 156,200. Even the board put on our board of review paperwork work the residence value was 269,050, and the 

property value was 53,000, which is significantly less than the 391,600 value.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2024,2025

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: 005-004-000-0700-01

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:

195800

Current Taxable Value as established by the BOR:

195800

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

300000 

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

150000

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

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

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

Yes

Are you appealing ONLY

Page 4

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

Martin T Reinelt,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002740

Township Of Dayton,

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 9, 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

Martin T Reinelt,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002740

Township Of Dayton,

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 9, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

7/16/2025, 9:19 PM EDT

1/5

Tuscola County GIS

Parcel Report: 005-004-000-0700-01

7/16/2025

9:19:01 PM

Property Address

3610 S HURDS CORNER RD

MAYVILLE, MI, 48744

Owner Address

REINELT KRIS C

REINELT MARTIN

3610 HURDS CORNER RD

MAYVILLE, MI 48744

 

Unit:

005

Unit Name:

DAYTON TOWNSHIP

 

 

 

 

General Information for 2025 Tax Year

Parcel Number:

005-004-000-0700-01

Property Class:

401

100m

300ft

Page 2

7/16/2025, 9:19 PM EDT

2/5

Prev Year Info

Prev Year Info

MBOR Assessed

Final SEV

Final Taxable

2024

$196,700

$196,700

$196,700

2023

$0

$0

$0

Tax Description

DAYTON SEC 4 T11N R10E; COM AT NE 1/4 COR, TH S 02-10-47 E 874.08 FT TO POB, TH S 02-10-47 E 435.48

FT, TH S 87-34-11 W 1324.18 FT, TH N 02-09-22 W 276.94 FT, TH N 87-36-13 E 218.85 FT, TH N 42-29-00 E

211.10 FT, TH N 35-30-00 E 12.34 FT, TH N 87-36-13 E 949.28 FT TO POB. 12.16 A. COMBINED FROM

REMAINDERS OF 0100-01 & 0700-00 ON 11/20/23

Sales Information

Class Name:

RESIDENTIAL-IMPROVED

School Dist Code:

79080

School Dist Name:

79080 KINGSTON SCH

 

PRE 2024:

100%

PRE 2025:

100%

 

 

 

 

 

Assessed Value:

$195,800

Taxable Value:

$195,800

State Equalized Value:

$195,800

 

 

 

 

 

 

 

 

 

 

 

 

 

Land Information

Acreage:

0

Zoning:

0

Page 3

7/16/2025, 9:19 PM EDT

3/5

Sale Date: 12-21-2023

Sale Price: 280000

Instrument: WD

Grantor: BAUER KELLI JO (ET AL)

Grantee: REINELT KRIS C

Terms of Sale: 33-TO BE DETERMINED

Liber/Page: 1544/718

Delinquent Tax Information

*DOES NOT include unpaid taxes on PERSONAL PROPERTY

No Records Found

Tax History 

*Total Due as of settlement date

Tax Details 2025 Summer

Tax Details 2024 Winter

School Dist. Code:

79080

School Dist. Name:

79080 KINGSTON SCH

Property Class:

401

Class Name:

RESIDENTIAL-IMPROVED

 

 

Last Payment Date:

 

 

Base Tax:

$1,941.18

Admin Fees:

$19.41

Interest Fees:

$0.00

Total Tax & Fees:

$1,960.59

Assessed Value:

$195,800

Taxable Value:

$195,800

State Equalized Value:

$195,800

Exemption Percent:

100%

 

 

 

 

 

 

Base Paid:

$0.00

Admin Fees Paid:

$0.00

Interest Fees Paid:

$0

Total Paid:

$0.00

Tax Items 2025 Summer

Tax Source

Millage Rate

Tax Amt.

Base Amt. Paid

SET

6

1,174.80

$0.00

COUNTY OPERATING

3.9141

766.38

$0.00

Page 4

7/16/2025, 9:19 PM EDT

4/5

School Dist. Code:

79080

School Dist. Name:

79080 KINGSTON SCH

Property Class:

101

Class Name:

AGRICULTURAL-IMPROVED

 

 

Last Payment Date:

February 28, 2025

 

 

Base Tax:

$3,477.18

Admin Fees:

$31.98

Interest Fees:

$0.00

Total Tax & Fees:

$3,509.16

Assessed Value:

$196,700

Taxable Value:

$196,700

State Equalized Value:

$196,700

Exemption Percent:

100%

 

 

 

 

 

 

Base Paid:

$3,477.18

Admin Fees Paid:

$31.98

Interest Fees Paid:

$0

Total Paid:

$3,509.16

Tax Items 2024 Winter

Tax Source

Millage Rate

Tax Amt.

Base Amt. Paid

BRIDGE/STREETS

0.4807

94.55

$94.55

SENIOR CITIZENS

0.32

62.94

$62.94

MEDICAL CARE

0.25

49.17

$49.17

ROAD PATROL

1.33

261.61

$261.61

ROADS/STREETS

0.9657

189.95

$189.95

MOSQUITO

0.6316

124.23

$124.23

RECYCLING

0.15

29.50

$29.50

VETERANS

0.17

33.43

$33.43

MSU EXTENSION

0.1

19.67

$19.67

TWP OPERATING

1.1849

233.06

$233.06

TWP ROADS 11.20

0.9499

186.84

$186.84

ROADS EXT 03.20

0.9499

186.84

$186.84

KINGSTON OPER

18

0.00

$0.00

KINGSTON DEBT

3.8

747.46

$747.46

TUSCOLA INTER

4.2409

834.18

$834.18

MAYVILLE LIBRARY

0.7398

145.51

$145.51

Page 5

7/16/2025, 9:19 PM EDT

5/5

Tax Details 2024 Summer

SCHOOL OPER FC

18

0.00

$0.00

BRADY DRAIN

0

28.24

$28.24

GARBAGE

0

250.00

$250.00

School Dist. Code:

79080

School Dist. Name:

79080 KINGSTON SCH

Property Class:

101

Class Name:

AGRICULTURAL-IMPROVED

 

 

Last Payment Date:

September 16, 2024

 

 

Base Tax:

$1,950.10

Admin Fees:

$19.50

Interest Fees:

$0.00

Total Tax & Fees:

$1,969.60

Assessed Value:

$196,700

Taxable Value:

$196,700

State Equalized Value:

$196,700

Exemption Percent:

100%

 

 

 

 

 

 

Base Paid:

$1,950.10

Admin Fees Paid:

$19.50

Interest Fees Paid:

$0

Total Paid:

$1,969.60

Tax Items 2024 Summer

Tax Source

Millage Rate

Tax Amt.

Base Amt. Paid

SET

6

1,180.20

$1,180.20

COUNTY OPERATING

3.9141

769.90

$769.90

Application Use:

This map is neither a legally recorded map nor a survey and is not intended to be used as such. The information on Tuscola County websites, are distributed and transmitted

‘as is’ without warranties of any kind, either expressed or implied, including without limitations, warranties of title or implied warranties of merchantability or fitness for a

particular purpose. Tuscola County does not guarantee the accuracy, timeliness, or completeness of the information on this website. 

GIS/Mapping:

The Geographic Information System (GIS) made available through this website is developed and maintained by Tuscola County. Use of materials and information

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

7/16/2025, 9:12 PM EDT

1/5

Tuscola County GIS

Parcel Report: 005-004-000-0750-01

7/16/2025

9:12:11 PM

Property Address

3660 S HURDS CORNER RD

MAYVILLE, MI, 48744

Owner Address

THORNTON LEON

THORNTON LYNNE

3660 HURDS CORNER RD

MAYVILLE, MI 48744

 

Unit:

005

Unit Name:

DAYTON TOWNSHIP

 

 

 

 

General Information for 2025 Tax Year

Parcel Number:

005-004-000-0750-01

Property Class:

101

100m

300ft

Page 2

7/16/2025, 9:12 PM EDT

2/5

Prev Year Info

Prev Year Info

MBOR Assessed

Final SEV

Final Taxable

2024

$124,300

$124,300

$57,697

2023

$0

$0

$0

Tax Description

DAYTON SEC 4 T11N R10E; COM AT NE 1/4 COR, TH S 02-10-47 E 1309.56 FT TO POB, TH S 02-10-47 E

400.00 FT, TH S 87-34-11 W 1324.35 FT, TH N 02-09-22 W 400.00 FT, TH N 87-34-11 E 1324.18 FT TO POB.

12.16 A. COMBINED FROM 0750-00 & REMAINDER OF 0700-00 ON 11/20/23

Sales Information

Sale Date: 01-03-2024

Class Name:

AGRICULTURAL-IMPROVED

School Dist Code:

79080

School Dist Name:

79080 KINGSTON SCH

 

PRE 2024:

100%

PRE 2025:

100%

 

 

 

 

 

Assessed Value:

$108,100

Taxable Value:

$59,485

State Equalized Value:

$108,100

 

 

 

 

 

 

 

 

 

 

 

 

 

Land Information

Acreage:

0

Zoning:

0

Page 3

7/16/2025, 9:12 PM EDT

3/5

Sale Price: 0

Instrument: QC

Grantor: THORNTON LYNNE (ET AL)

Grantee: THORNTON LEON 

Terms of Sale: 21-NOT USED/OTHER

Liber/Page: 1545/377

Delinquent Tax Information

*DOES NOT include unpaid taxes on PERSONAL PROPERTY

No Records Found

Tax History 

*Total Due as of settlement date

Tax Details 2025 Summer

Tax Details 2024 Winter

School Dist. Code:

79080

School Dist. Name:

79080 KINGSTON SCH

Property Class:

101

Class Name:

AGRICULTURAL-IMPROVED

 

 

Last Payment Date:

 

 

Base Tax:

$589.74

Admin Fees:

$5.89

Interest Fees:

$0.00

Total Tax & Fees:

$595.63

Assessed Value:

$108,100

Taxable Value:

$59,485

State Equalized Value:

$108,100

Exemption Percent:

100%

 

 

 

 

 

 

Base Paid:

$0.00

Admin Fees Paid:

$0.00

Interest Fees Paid:

$0

Total Paid:

$0.00

Tax Items 2025 Summer

Tax Source

Millage Rate

Tax Amt.

Base Amt. Paid

SET

6

356.91

$0.00

COUNTY OPERATING

3.9141

232.83

$0.00

Page 4

7/16/2025, 9:12 PM EDT

4/5

School Dist. Code:

79080

School Dist. Name:

79080 KINGSTON SCH

Property Class:

101

Class Name:

AGRICULTURAL-IMPROVED

 

 

Last Payment Date:

February 4, 2025

 

 

Base Tax:

$1,216.55

Admin Fees:

$9.38

Interest Fees:

$0.00

Total Tax & Fees:

$1,225.93

Assessed Value:

$124,300

Taxable Value:

$57,697

State Equalized Value:

$124,300

Exemption Percent:

100%

 

 

 

 

 

 

Base Paid:

$1,216.55

Admin Fees Paid:

$9.38

Interest Fees Paid:

$0

Total Paid:

$1,225.93

Tax Items 2024 Winter

Tax Source

Millage Rate

Tax Amt.

Base Amt. Paid

BRIDGE/STREETS

0.4807

27.73

$27.73

SENIOR CITIZENS

0.32

18.46

$18.46

MEDICAL CARE

0.25

14.42

$14.42

ROAD PATROL

1.33

76.73

$76.73

ROADS/STREETS

0.9657

55.71

$55.71

MOSQUITO

0.6316

36.44

$36.44

RECYCLING

0.15

8.65

$8.65

VETERANS

0.17

9.80

$9.80

MSU EXTENSION

0.1

5.76

$5.76

TWP OPERATING

1.1849

68.36

$68.36

TWP ROADS 11.20

0.9499

54.80

$54.80

ROADS EXT 03.20

0.9499

54.80

$54.80

KINGSTON OPER

18

0.00

$0.00

KINGSTON DEBT

3.8

219.24

$219.24

TUSCOLA INTER

4.2409

244.68

$244.68

MAYVILLE LIBRARY

0.7398

42.68

$42.68

Page 5

7/16/2025, 9:12 PM EDT

5/5

Tax Details 2024 Summer

SCHOOL OPER FC

18

0.00

$0.00

BRADY DRAIN

0

28.29

$28.29

GARBAGE

0

250.00

$250.00

School Dist. Code:

79080

School Dist. Name:

79080 KINGSTON SCH

Property Class:

101

Class Name:

AGRICULTURAL-IMPROVED

 

 

Last Payment Date:

September 12, 2024

 

 

Base Tax:

$572.01

Admin Fees:

$5.72

Interest Fees:

$0.00

Total Tax & Fees:

$577.73

Assessed Value:

$124,300

Taxable Value:

$57,697

State Equalized Value:

$124,300

Exemption Percent:

100%

 

 

 

 

 

 

Base Paid:

$572.01

Admin Fees Paid:

$5.72

Interest Fees Paid:

$0

Total Paid:

$577.73

Tax Items 2024 Summer

Tax Source

Millage Rate

Tax Amt.

Base Amt. Paid

SET

6

346.18

$346.18

COUNTY OPERATING

3.9141

225.83

$225.83

Application Use:

This map is neither a legally recorded map nor a survey and is not intended to be used as such. The information on Tuscola County websites, are distributed and transmitted

‘as is’ without warranties of any kind, either expressed or implied, including without limitations, warranties of title or implied warranties of merchantability or fitness for a

particular purpose. Tuscola County does not guarantee the accuracy, timeliness, or completeness of the information on this website. 

GIS/Mapping:

The Geographic Information System (GIS) made available through this website is developed and maintained by Tuscola County. Use of materials and information constitutes

acceptance of all disclaimers associated with these websites. GIS data is not the official record of the County. This data is

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

7/16/2025, 9:15 PM EDT

1/7

Tuscola County GIS

Parcel Report: 005-004-000-1000-00

7/16/2025

9:14:52 PM

Property Address

3710 S HURDS CORNER RD

MAYVILLE, MI, 48744

Owner Address

BISHOP BERNARD & ELIZABETH - TRUST

--

3710 HURDS CORNER RD

MAYVILLE, MI 48744

 

Unit:

005

Unit Name:

DAYTON TOWNSHIP

 

 

 

 

General Information for 2025 Tax Year

Parcel Number:

005-004-000-1000-00

Property Class:

101

100m

300ft

Page 2

7/16/2025, 9:15 PM EDT

2/7

Prev Year Info

Prev Year Info

MBOR Assessed

Final SEV

Final Taxable

2024

$183,400

$183,400

$80,959

2023

$148,900

$148,900

$77,104

Tax Description

DAY-4-104A SEC 4 T11N R10E N 15 A OF S 30 A OF SE 1/4 OF NE 1/4. 15 A.

Sales Information

Sale Date: 03-04-2002

Class Name:

AGRICULTURAL-IMPROVED

School Dist Code:

79080

School Dist Name:

79080 KINGSTON SCH

 

PRE 2024:

100%

PRE 2025:

100%

 

 

 

 

 

Assessed Value:

$156,200

Taxable Value:

$83,468

State Equalized Value:

$156,200

 

 

 

 

 

 

 

 

 

 

 

 

 

Land Information

Acreage:

0

Zoning:

AG/RES

Page 3

7/16/2025, 9:15 PM EDT

3/7

Sale Price: 0

Instrument: QC

Grantor: BISHOP BERNARD D

Grantee: BISHOP BERNARD & ELIZABETH - TRUST

Terms of Sale: 21-NOT USED/OTHER

Liber/Page: 1454/1395

Delinquent Tax Information

*DOES NOT include unpaid taxes on PERSONAL PROPERTY

No Records Found

Tax History 

*Total Due as of settlement date

Tax Details 2025 Summer

Tax Details 2024 Winter

School Dist. Code:

79080

School Dist. Name:

79080 KINGSTON SCH

Property Class:

101

Class Name:

AGRICULTURAL-IMPROVED

 

 

Last Payment Date:

 

 

Base Tax:

$827.50

Admin Fees:

$8.27

Interest Fees:

$0.00

Total Tax & Fees:

$835.77

Assessed Value:

$156,200

Taxable Value:

$83,468

State Equalized Value:

$156,200

Exemption Percent:

100%

 

 

 

 

 

 

Base Paid:

$0.00

Admin Fees Paid:

$0.00

Interest Fees Paid:

$0

Total Paid:

$0.00

Tax Items 2025 Summer

Tax Source

Millage Rate

Tax Amt.

Base Amt. Paid

SET

6

500.80

$0.00

COUNTY OPERATING

3.9141

326.70

$0.00

Page 4

7/16/2025, 9:15 PM EDT

4/7

School Dist. Code:

79080

School Dist. Name:

79080 KINGSTON SCH

Property Class:

101

Class Name:

AGRICULTURAL-IMPROVED

 

 

Last Payment Date:

December 17, 2024

 

 

Base Tax:

$1,602.05

Admin Fees:

$13.16

Interest Fees:

$0.00

Total Tax & Fees:

$1,615.21

Assessed Value:

$183,400

Taxable Value:

$80,959

State Equalized Value:

$183,400

Exemption Percent:

100%

 

 

 

 

 

 

Base Paid:

$1,602.05

Admin Fees Paid:

$13.16

Interest Fees Paid:

$0

Total Paid:

$1,615.21

Tax Items 2024 Winter

Tax Source

Millage Rate

Tax Amt.

Base Amt. Paid

BRIDGE/STREETS

0.4807

38.91

$38.91

SENIOR CITIZENS

0.32

25.90

$25.90

MEDICAL CARE

0.25

20.23

$20.23

ROAD PATROL

1.33

107.67

$107.67

ROADS/STREETS

0.9657

78.18

$78.18

MOSQUITO

0.6316

51.13

$51.13

RECYCLING

0.15

12.14

$12.14

VETERANS

0.17

13.76

$13.76

MSU EXTENSION

0.1

8.09

$8.09

TWP OPERATING

1.1849

95.92

$95.92

TWP ROADS 11.20

0.9499

76.90

$76.90

ROADS EXT 03.20

0.9499

76.90

$76.90

KINGSTON OPER

18

0.00

$0.00

KINGSTON DEBT

3.8

307.64

$307.64

TUSCOLA INTER

4.2409

343.33

$343.33

MAYVILLE LIBRARY

0.7398

59.89

$59.89

Page 5

7/16/2025, 9:15 PM EDT

5/7

Tax Details 2024 Summer

Tax Details 2023 Winter

SCHOOL OPER FC

18

0.00

$0.00

BRADY DRAIN

0

35.46

$35.46

GARBAGE

0

250.00

$250.00

School Dist. Code:

79080

School Dist. Name:

79080 KINGSTON SCH

Property Class:

101

Class Name:

AGRICULTURAL-IMPROVED

 

 

Last Payment Date:

August 8, 2024

 

 

Base Tax:

$802.63

Admin Fees:

$8.02

Interest Fees:

$0.00

Total Tax & Fees:

$810.65

Assessed Value:

$183,400

Taxable Value:

$80,959

State Equalized Value:

$183,400

Exemption Percent:

100%

 

 

 

 

 

 

Base Paid:

$802.63

Admin Fees Paid:

$8.02

Interest Fees Paid:

$0

Total Paid:

$810.65

Tax Items 2024 Summer

Tax Source

Millage Rate

Tax Amt.

Base Amt. Paid

SET

6

485.75

$485.75

COUNTY OPERATING

3.9141

316.88

$316.88

Page 6

7/16/2025, 9:15 PM EDT

6/7

School Dist. Code:

79080

School Dist. Name:

79080 KINGSTON SCH

Property Class:

101

Class Name:

AGRICULTURAL-IMPROVED

 

 

Last Payment Date:

December 7, 2023

 

 

Base Tax:

$1,606.72

Admin Fees:

$13.51

Interest Fees:

$0.00

Total Tax & Fees:

$1,620.23

Assessed Value:

$148,900

Taxable Value:

$77,104

State Equalized Value:

$148,900

Exemption Percent:

100%

 

 

 

 

 

 

Base Paid:

$1,606.72

Admin Fees Paid:

$13.51

Interest Fees Paid:

$0

Total Paid:

$1,620.23

Tax Items 2023 Winter

Tax Source

Millage Rate

Tax Amt.

Base Amt. Paid

BRIDGE/STREETS

0.4807

37.06

$37.06

SENIOR CITIZENS

0.32

24.67

$24.67

MEDICAL CARE

0.25

19.27

$19.27

ROAD PATROL

1.33

102.54

$102.54

ROADS/STREETS

0.9657

74.45

$74.45

MOSQUITO

0.6316

48.69

$48.69

RECYCLING

0.15

11.56

$11.56

VETERANS

0.17

13.10

$13.10

MSU EXTENSION

0.1

7.71

$7.71

TWP OPERATING

1.2073

93.08

$93.08

TWP ROADS 11.20

0.9679

74.62

$74.62

ROADS EXT

Page 7

7/16/2025,

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

VAI 

— 

— 

ANDY 

03/24/2025 

02:42 

PM 

2025 BOARD OF REVIEW DECISION 

FROM 

JOAN FACKLER, ASSESSOR 

DAYTON TOWNSHIP, TUSCOLA CO. 

2524 REEVES RD 

CURRAN, MI 48728 

NAME AND AD DRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

005-004-000-0700-01 

~~ 3610 HURDS CORNER 

REINELT KRIS C & REINELT MARTI 

TH AL SAID W LN N 02%0922" 

W 276.94 FT TH AL S LN OF N 

3610 S HURDS CORNER RD 

3/4 OF NE 1/4 OF NE 1/4 OF SEC 4 N 87*36'13" E 218.85 FT TO 

MAYVILLE MI 48744 

A POINT ON APPROX CENTERLINE OF BRANCH NO 2 OF 

BRADY DRAIN TH AL SAID CENTERLINE N 42*29'00" E 

211.10 FT TH CONT AL SAID CENTERLINE N 35*30'00" E 

12.34 FT TH RUNNING PAR WITH S LN OF N 3/4 OF NE 1/4 

"HIS PROPERTY IS CLASSIFIED AS 

401 

(RESIDENTIAL-IMPROVED) 

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 005-004-000-0700-01 

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

Board of Review Comments: 

ASSESSMENT DEEMED ACCURATE. 

GREATEST VALUE IN PROPERY IS FOR THE RESIDNECE AT 269,050 AS COMPARED TO THE LAND VALUED AT 

53,000. 

[2025 ORIGINAL ASSESSED VALUE 

195,800 

| 

[2025 "BOARD OF REVIEW" ASSESSED VALUE 

195,800 

Bl 

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

[2025 ORIGINAL TAXABLE VALUE 

195,800 

[2025 "BOARD OF REVIEW" TAXABLE VALUE 

195,800 

| 

[2025 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

| 

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 website.” 

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

Page 2

Mal "vs 

Ichiga 

818 =n Depament of Treasury 

Petition to Board of Review 

This form is issued under thy 

or the State Tax Commissio 

L-4035 

e authority of P.A. 206 of 1893, as amended. 

Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal 

n unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

Kris & Martin Reinelt 

Petitioner's Name 

(If Other than Owner. 

Please Print or Type) 

— 

AA 

| Kris Reinelt 

Township or City 

[Coun 

HEgon 

Tuscola 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified 

agricultural property exemption of the following described property: 

Property Identified (Parcel code required. Property address & legal description option: 

1) 

005-004-000-0700-01 

- DAYTON SEC 4 T11N R10E; CoM AT NE 1/4 COR, TH S 02-10-47 E 874.08 FT TO POB, TH § 

02-10-47 E 435.48 FT, TH S 87-34-11 W 1324.18 FT, THN 02-09-22 W 276.94 FT, TH N 87-36-13 E 218.85 FT, THN 

| 

42-29-00 E 211.10 FT, TH N 35-30-00 E 12.34 FT, TH N 87-36-13 E 949.28 FT TO POB. 12.16 A. COMBINED FROM 

REMAINDERS 

OF 0100-01-& 0700-00-ON-11/20/23 

Protested Item 

 [X Assessed Value 

 X Tentative Taxable Value 

[X Classification 

~~ 

Qualified Agricultural 

1. PROTEST OF ASSESSMENT 

Fireparty Exemption 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

- 

- 

Assessed Amount 

| Owner's Estimate of True Cash Value 

Tentative Taxable Value 

| Year 

$195,800 

$280,000 

$195,800 

| 2025 

2. PROTEST OF CLASSIFICATION 

(Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in 

accordance with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular 

classification has on that property's status as a homeowner's principal residence or qualified agricultural property.) 

Classification of property on this year's assessment roll 

401 Residential 

Classification should be (check one of the following): 

|X Agricultural 

|| Industrial 

C] Timber Cutover 

O Utility (Personal Property Only) 

Commercial 

] Residential 

OJ Developmental 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural 

property, the owner may appeal this action to the March Board of Review. THE

Page 3

Form

Page 4

m

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Martin

M.I.

T

Last Name/Company Name

Reinelt

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

3610 Hurds Corner Rd

City or Town

Mayville

State

Michigan

ZIP Code

48744

Telephone Number

269-985-3650

Fax Number

E-mail Address

Umert@aol.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

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

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

3610 Hurds Corner Rd

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Mayville

Michigan

48744

Taxing Authority (City or Township)

Township Of Dayton (TUSCOLA)

County 

Tuscola

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

The property was listed with a realtor for several months in 2023 for $289,000. We purchased the property in December 2023 for 280,000. No improvements have 

been made; the home retains its original carpet, appliances, window treatments, and other features. It seems unrealistic that the true cash value increased by over 

110,000 from the fair purchase price. Comparing the assessed value of our property with that of similar properties next to us, which have similar acreage, 

outbuildings, and house, would support the notion that the assessed value is high. Parcel 005-004-000-0750-01, adjacent to ours, has an assessed value of 108,100. 

Parcel 005-004-000-1000-00 has an assessed value of 156,200. Even the board put on our board of review paperwork work the residence value was 269,050, and the 

property value was 53,000, which is significantly less than the 391,600 value.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2024,2025

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: 005-004-000-0700-01

Classification of Property:

Real

Residential

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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:

195800

Current Taxable Value as established by the BOR:

195800

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

300000 

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

150000

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

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

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

Yes

Are you appealing ONLY

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STA

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