Mary Rose Birch, Petitioner V Township Of Peaine, 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

Mary Rose Birch, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000228

Township Of Peaine,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on May 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: July 1, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Mary Rose Birch, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000228

Township Of Peaine,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on May 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: July 1, 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

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

Mary Rose Birch,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000228

Township Of Peaine,

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. 26-000228

Page 2 of 2

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

Page 3

ST

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Page 1

“ages 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Mary Rose Birch 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

Y 

MTT Docket No. 26 000228 

Township of Peaine 

Respondent(s) 

RESPONSE TO ORDER OF DEFAULT 

1. 

A default was entered against me on May 72026 

2. 

Good cause exists to set aside the default because: 

An answer has now been filed. 

On 4/30/26 

| attempted to access the Tribunal's docket search function (per the instructions of the Order Setting Aside 

Default of 4/21/26) and received a message that the System would be down until 5/4/26. 

| attempted to access the 

Docket Search function on the morning of 5/4/26 but was unsuccessful. 

| called the MTT around 10 am on 5/4/26 and 

was told the system was still not functioning and to try back in the afternoon. 

3. 

| ask this Tribunal to set aside the default. 

Brooke Milbrandt 

Party/Representative (sign here) 

Brooke Milbrandt 

[Print/type name of person signing] 

| certify that on this date 

| served a copy of this request, and any additional documentation, on 

the opposing party or their representative. 

05/19/2026 

Brooke Milbrandt 

Date 

(sign here) 

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

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Docket #: 26-000228

Party Filing Document

Party Filing Document: 

 Respondent

 Respondent

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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Page 1

iggy” 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

MTT DOCKET NO. 26000228 

Section 1: Respondent’s Contact Information 

Unit of Government 

Township of Peaine 

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

First Name 

Last Name 

Brooke 

Milbrandt 

Firm Name (if any) 

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

PO Box 337 

City or Town 

State 

ZIP Code 

Alanson 

Mi 

49706 

Telephone Number 9063226625 

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

BNAssessing@gmail.com 

Section 3: Subject Property Information suse the multiple parcel form for additional, contiguous parcels. 

Are the parcels listed by Petitioner contiguous or adjoining? 

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

Separate sheet if necessary. 

Od Yes 

Oa No 

Not Applicable 

Parcel Identification Number: 

15012 129 005 50 

Classification of Property: 

Real 

Personal [J (check one) 

Agricultural 

J 

~~ Commercial 

J 

Industrial 

J 

Residential 

Timber-Cutover [J 

~~ Developmental [J 

Utility (J (check one) 

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

O ves 

No

Page 2

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 

After conversation with Petitioner and having acquired a signed Form 5565, On 01/21/26 

| 

granted a 100% PRE exemption for 2025 on parcel 012 129 005 50 (31153), as an unoccupied 

adjacent parcel to the Petitioner's home parcel. While traveling on 02/23/26 

| received a call from 

a township official stating the petitioner did not qualify for this exemption. 

| stated that 

| had 

interviewed the Petitioner via phone and acquired a signed Form 5565. The township official did 

not believe the parcel to be unoccupied and further questioned whether the petitioners qualified 

for PRE at all, stating they live and work out of state. On 02/23/26 

| notified Petitioner via email 

that the adjacent exemption was to be denied per the township's request. On 02/28/26 

| issued a 

denial for 2025 via Form 2742. 

Section 5: Jurisdictional Issues 

Check what action prompted this appeal: 

Notice of Denial of Principal Residence Exemption 

[I] Denial by Board of Review 

Od Denial by Dept. of Treasury 

[| Other 

If you checked “other” above explain: 

If Petitioner is appealing from a Board of Review denial, check which Board of Review took action: 

O March 

Od 

July 

Od December 

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: 

02/28/26 

Tax year(s) denied: 2025 

Signatu I'€ *Required 

Respondent or Attorney/Authorized Representative’s Signature: 

's! Brooke Milbrandt

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Page 1

1 of 1

Docket #: 26-000228

Party Filing Document

Party Filing Document: 

 Respondent

 Respondent

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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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

Mary Rose Birch,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000228

Township Of Peaine,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent 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: May 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. 

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

Page 2

MTT Docket No. 26-000228

Page 2 of 2

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

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

Mary Rose Birch,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000228

Township Of Peaine,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent 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

Page 4

MTT Docket No. 26-000228

Page 2 of

Page 5

S

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Mary Rose Birch, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000228

Township Of Peaine,

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 March 24, 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

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

Mary Rose Birch, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000228

Township Of Peaine,

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 March 24, 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 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

Mary Rose Birch, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000228

Township Of Peaine,

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 March 24, 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,

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Page 1

RECEIVED 

fos Figs Fe 

APR 01 2026 

EN CLSSED 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

1 ICENSING AND RE, 

LIVEINGING AND RE 

LANSING 

GRETCHEN WHITMER 

DEP) 

GOVERNOR 

[9] 

> 

jer 

[@] 

i) 

< 

[I=1=3 

QORLENE HAWKS 

IRS 

ORLENE HAWKS 

L| 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

MOAHR DOCKET NO. 26-000228 

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

Board of Review Decision) with this Small Claims Petition, 

if applicable. If you do not submit this document, you may be placed in default. 

Section 1: Petitioner’s Contact Information 

Tiler Type: Individual 

First Name 

MI, 

Last Name/Company Name 

Mary Rose 

Birch 

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

31153 Camp 3 trl 

City or Town 

State 

ZIP Code 

Beaver Island 

Michigan 

49782 

Telephone Number 

Fax Number 

630-750-7870 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

maryrosebirch@strategopartners.com 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Michigan 

Telephone Number 

Fax Number 

E-mail Address 

Section 3: Subject Property Information

Page 2

STATE OF MICHIGAN 

HEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWK 

GOVERNOR 

LANSING 

DIRECTOR 

Michigan 

49782 

Taxing Authority: 

Township Of Peaine (CHARLEVOIX) 

Classification of Property: 

Real 

a5 

Residential 

Section 4: Check which of the following vou are appealing 

Principal Residence Exemption 

Section 5: Explain the Reason for this Appeal 

To: 

Michigan Tax Tribunal 

Re: Appeal of Principal Residence Exemption (PRE) Denial 

Property Location: 31153 camp 3 Trl Beaver Island, MI 49782 

Parcel Numbers: 15-012-129-005-50 and 15-012-129-005-60 

Dear Tribunal: 

Petitioners respectfully appeal the denial of the Principal Residence Exemption (PRE) on the adjoining parcel identified above. 

Petitioners are the owners and occupants of the property located at the address listed above, which serves as their principal residence. The property consists of two 

contiguous residential parcels that share a common boundary and are owned by the same household. 

Historically, the property existed as a single parcel and received a 100% Principal Residence Exemption. At the recommendation of a real estate professional, the 

parcel was administratively split into two parcels to allow the possibility of marketing one portion for sale. Petitioners ultimately decided not to sell the property, and 

the residential use of the property has remained unchanged. 

One parcel contains the primary residence. The adjoining parcel contains a small accessory cabin used exclusively by Petitioners and their family members in 

connection with the homestead property. The cabin is not rented, leased, or occupied by any separate household 

Petitioners and their family occasionally use the cabin seasonally, including for family visits by grandchildren and in connection with maple syrup production on the 

property. These activities are part of the family’s use of the property as a single homestead 

Under Michigan Compiled Laws §211.7dd, a principal residence includes: 

“all of an owner's unoccupied property classified as residential that is adjoining or contiguous to the dwelling.” 

The adjoining parcel satisfies each element of the statute: 

+ The parcels are contiguons and share a houndary 

+ Both parcels are under identical ownership 

+ Both parcels are classified as residential property 

+ The adjoining parcel is not occupied as a separate residence 

The presence of an accessory cabin on the adjoining parcel does not

Page 3

ST

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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

Mary Rose Birch,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000228

Township Of Peaine,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not pay the required fee for the filing of the petition. See TTR 269. 

Because of this, the appeal is not properly pending. Petitioner must pay the required 

fee for the filing of the petition within 14 days of the entry of this order. A filing fee 

calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the 

payment may not be made via e-filing.

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: March 24, 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

Page 2

MTT Docket No. 26-000228

Page 2 of 4

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)

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

Mary Rose Birch,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000228

Township Of Peaine,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not pay the required fee for the filing of the petition. See TTR 269. 

Because of this, the appeal is not properly pending. Petitioner must pay the required 

fee for the filing of the petition within 14 days of the entry of this order. A filing fee 

calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the 

payment may not be made via e-filing.

Therefore,

IT IS ORDERED

Page 4

MTT

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 

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

Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Mary Rose

M.I.

Last Name/Company Name

Birch

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

31153 Camp 3 trl

City or Town

Beaver Island

State

Michigan

ZIP Code

49782

Telephone Number

630-750-7870

Fax Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

maryrosebirch@strategopartners.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

Parcel Identification Number:

15-012-129-005-50

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel 

form for information regarding any contiguous parcels. If no, you must file separate appeals for each non-

contiguous or non-adjoining parcels or you will be defaulted.

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

31153 Camp 3 Trl 

31061 camp 3 trl 

Beaver Island

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

49782

Taxing Authority:

Township Of Peaine (CHARLEVOIX)

County:

Charlevoix

Classification of Property:

Real

Residential

Section 4: Check which of the following you are appealing

Principal Residence Exemption

Section 5: Explain the Reason for this Appeal

To:

Michigan Tax Tribunal

Re: Appeal of Principal Residence Exemption (PRE) Denial

Property Location: 31153 camp 3 Trl Beaver Island, MI 49782

Parcel Numbers: 15-012-129-005-50 and 15-012-129-005-60

Dear Tribunal:

Petitioners respectfully appeal the denial of the Principal Residence Exemption (PRE) on the adjoining parcel identified above.

Petitioners are the owners and occupants of the property located at the address listed above, which serves as their principal residence. The property consists of two 

contiguous residential parcels that share a common boundary and are owned by the same household.

Historically, the property existed as a single parcel and received a 100% Principal Residence Exemption. At the recommendation of a real estate professional, the 

parcel was administratively split into two parcels to allow the possibility of marketing one portion for sale. Petitioners ultimately decided not to sell the property, and 

the residential use of the property has remained unchanged.

One parcel contains the primary residence. The adjoining parcel contains a small accessory cabin used exclusively by Petitioners and their family members in 

connection with the homestead property. The cabin is not rented, leased, or occupied by any separate household.

Petitioners and their family occasionally use the cabin seasonally, including for family visits by grandchildren and in connection with maple syrup production on the 

property. These activities are part of the family’s use of the property as a single homestead.

Under Michigan Compiled Laws §211.7dd, a principal residence includes:

“all of an

Page 3

STATE

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

Mary Rose Birch,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000228

Township Of Peaine,

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: March 24, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Mary Rose Birch,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000228

Township Of Peaine,

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: March 24, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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Page 1

Exhibits: 

A. Petition to Appeal Principal Residence Exemption Denial 

B. Notice of Denial of Principal Residence Exemption dated 2/28/26 

C. Petition to the Board of Review completed in person on Beaver island 3/12/26 

D. Proof of Ownership – 31153 Camp 3 Trl Beaver Island, MI PIN 15-012-129-005-50 

E. Proof of Ownership – 31061 Camp 3 Trl Beaver Island, MI PIN 15-012-129-005-60 

F. Proof of Contiguous Parcels – Certificate of Boundary Survey Parcel 3 & Parcel 4 

G. Proof of Contiguous Parcels – Parcel Search & Mapping dated 2/18/2026 

H. Property tax Statements showing prior 100% PRE when combined 

a. Tax Bill Winter 2021 

b. Tax Bill Winter 2023 

c. Email from Treasurer Vicki Smith forwarding tax bill combined 

I. Timeline of Request to Split/combine parcel (July 2024)/(April 2025) 4 pages 

J. Charlevoix County Equalization Request to Split Platted Lots Form 

K. Photo of Principal Residence – 31061 Camp 3 Trl Beaver Island, MI 49782 

L. Principal Residence Parcel # 15-012-129-005-60 Purchase appraisal document 

M. Photo of structure on 31153 Camp 3 Trl not occupied by tenants or separate 

household 

N. Occupancy and Ownership Proof – Homeowner’s insurance lists both parcels on 

one policy {6 pages} 

O. Occupancy proof – Auto policy 

P. Occupancy Evidence – Great lakes Energy Bills 

a. 31061 Camp 3 Trl Principal Residence 

b. 31153 Camp 3 Trl

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

rYHI1Z 

7/7 

EASY 

JAS 

Petition to Appeal Principal Residence Exemption Denial 

To: Michigan Tax Tribunal 

Re: Appeal of Principal Residence Exemption (PRE) Denial 

Property Location: 31153 Camp 3 Trl Beaver Island, Michigan 49782 {formerly the address of combined PIN’s} 

Parcel Number: 15-012-129-005-50 

Dear Tribunal: 

Petitioners respectfully appeal the denial of the Principal Residence Exemption (PRE) on the adjoining parcel identified above. 

Petitioners are the owners and occupants of the property located at the address listed above, which serves as their principal residence. The 

property consists of two contiguous residential parcels that share a common boundary and are owned by the same household. 

Historically, the property existed as a single parcel and received a 100% Principal Residence Exemption {former PIN 15-012-129-013-00}. At 

the recommendation of a real estate professional, the parcel was administratively split back into two parcels to allow the possibility of 

marketing one portion for sale. Petitioners ultimately decided not to sell the property, and the residential use of the property has remained 

unchanged. 

One parcel contains the primary residence 15-012-129-005-60. The adjoining parcel 15-012-1 29-005-50 contains an accessory cabin used 

exclusively by Petitioners and their family members in connection with the homestead property. The structure is not rented, leased, or 

occupied by any separate household. 

Petitioners and their family occasionally use the cabin seasonally, including for family visits by grandchildren and in connection with maple 

syrup production on the property 

. These activities are part of the family’s use of the property as a single homestead. 

Under Michigan Compiled Laws §211.7dd, a principal residence includes: 

“all of an owner's unoccupied property classified as residential 

that is adjoining or contiguous to the dwelling” 

The adjoining parcel satisfies each element of the statute: 

« The parcels are contiguous and share a boundary 

« Both parcels are under identical ownership 

« Both parcels are classified as residential property 

« The adjoining parcel is not occupied as a separate residence 

The presence of an accessory cabin on the adjoining parcel does not transform the parcel into a separately occupied residence. The cabin 

functions solely as an accessory structure used by Petitioners’ household and family members as part of the homestead. 

Guidance issued by the Michigan Department of Treasury clarifies that “unoccupied property” refers to property not occupied by tenants or 

a separate household. The statute does not require the property to be vacant or free of structures. 

The township previously recognized the property as a single homestead by granting a 100% Principal Residence Exemption when the parcels 

were combined. The subsequent administrative parcel split did not alter the ownership, occupancy, or residential use of the property and 

therefore should not eliminate eligibility for the exemption. 

The adjoining parcel continues to function as part of the residential curtilage of Petitioners’ homestead, and the property as a whole remains 

a single principal residence under Michigan law. 

For these reasons, Petitioners respectfully request that the Tribunal reverse the township’s denial and restore the Principal Residence 

Exemption to the adjoining parcel. 

Respectfully submitted, 

Laurence & Mary Rose Birch 

31153 Camp # Trl Beaver Island, M1 49782 

231-448-3344 

lhmrinc@aol.com

Page 2

EXIT B 

lig of Treasury 

Local (City/T ownship) 

stice of Denial of Principal Residence Exemption 

>d under authority of Public Act 206 of 1893 

h this notice, you are notified that the Principal Residence Exemption on the property

Page 3

sp

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Page 1

Michigan Department of Treasury 

- 

PM 

2742 (Rev. 08-23) 

Local (City/Township) 

ASSESSOR'S DATE STAMP 

Notice of Denial of Principal Residence Exemption 

Issued under authority of Public Act 206 of 1893 

With this notice, you are notified that the Principal Residence Exemption on the property identified below has 

been denied. If you have questions about the denial, you may contact your local government or follow the 

appeal procedures specified below. For more information regarding the Principal Residence Exemption (PRE), 

please review the PRE guidelines at www.michigan.gov/pre. 

Type or print in blue or black ink 

PART 1: PROPERTY INFORMATION Type or print legibly. Use a separate form for each property number. 

1. 

Property 

tax identification number 

2. Name of Local Unit (Check Township or City)| 

3. County 

15-012-129-005-50 

Be 

CHARLEVOIX 

4. 

Streetaddress of property (Provide a Complete Address) 

31153 CAMP NUMBER THREE TRL 

5. 

Name of Owner (First, Middle, Last) 

6. Owner's Last Four Digits of Social Security Number 

7. 

Owner's Daytime Telephone Number 

BIRCH LAURENCE & MARY ROSE 

XXX-XX- 

8. 

Name of Co-Owner (First, Middle, Last) 

9. Co-Owner's Last Four Digits of Social Security Number | 10. Co-Owner's Daytime Telephone Number 

XXX-XX- 

1. 

Mailing address if different than property address (street or RR#, city, state, Zip code) 

0 Boy 4/0, 

Beaver Islend Mm) 

49782. 

12. Your exemption was denied/adjusted for the following reason: 

- 

[J 

a. The owner is not a Michigan resident. 

O 

b. The property claimed is not the owner's principal residence. 

[J 

c. The person claiming the exemption is not the owner. 

0d The person claiming the exemption, claimed or was granted, a substantially similar exemption in another state. 

We over ASSACONT 

bod not wnocccped 

= Applicaton not granted 

13. Claim Denied for Calendar Year(s): 

14. 

Percentage Adjusted to: 

oN 

Rem 

o a» 

(see instructions) 

PART 2: CERTIFICATION 

15. Name of the 

Local Assessor (Pri TG 

ooke 

n brand7 

16. 

Signature 

of Local Assessor 

17. 

Date 

== 

>/28/5¢ 

18. Address and Telephone Number of Local Government 

Na 

| 

"G15 

7 

70 

Bok 337, Hlansm NI 

7706 

19. 

Email Address 

of Assessor 

tna 55¢55/Ng Ey mah CNN 

Homeowner's Right to Appeal 

If you disagree with this denial, you may appeal to the Residential/Small Claims Division of the Michigan Tax Tribunal within 35 

days of the denial. An appeal with the Michigan Tax Tribunal can be initiated by the timely filing of a petition. The petition must 

be a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at 

www.michigan.gov/taxtrib. You can print the Petition for Denial of Exemption for Principal Residence/Qualified Agricultural and 

mail the completed form to the Michigan Tax Tribunal at P.O.Box 30232, Lansing, Michigan 48909 or complete the form online 

and submit electronically, if provided for by the Michigan Tax Tribunal.

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

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 

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

Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Mary Rose

M.I.

Last Name/Company Name

Birch

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

31153 Camp 3 trl

City or Town

Beaver Island

State

Michigan

ZIP Code

49782

Telephone Number

630-750-7870

Fax Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

maryrosebirch@strategopartners.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

Parcel Identification Number:

15-012-129-005-50

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel 

form for information regarding any contiguous parcels. If no, you must file separate appeals for each non-

contiguous or non-adjoining parcels or you will be defaulted.

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

31153 Camp 3 Trl 

31061 camp 3 trl 

Beaver Island

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

49782

Taxing Authority:

Township Of Peaine (CHARLEVOIX)

County:

Charlevoix

Classification of Property:

Real

Residential

Section 4: Check which of the following you are appealing

Principal Residence Exemption

Section 5: Explain the Reason for this Appeal

To:

Michigan Tax Tribunal

Re: Appeal of Principal Residence Exemption (PRE) Denial

Property Location: 31153 camp 3 Trl Beaver Island, MI 49782

Parcel Numbers: 15-012-129-005-50 and 15-012-129-005-60

Dear Tribunal:

Petitioners respectfully appeal the denial of the Principal Residence Exemption (PRE) on the adjoining parcel identified above.

Petitioners are the owners and occupants of the property located at the address listed above, which serves as their principal residence. The property consists of two 

contiguous residential parcels that share a common boundary and are owned by the same household.

Historically, the property existed as a single parcel and received a 100% Principal Residence Exemption. At the recommendation of a real estate professional, the 

parcel was administratively split into two parcels to allow the possibility of marketing one portion for sale. Petitioners ultimately decided not to sell the property, and 

the residential use of the property has remained unchanged.

One parcel contains the primary residence. The adjoining parcel contains a small accessory cabin used exclusively by Petitioners and their family members in 

connection with the homestead property. The cabin is not rented, leased, or occupied by any separate household.

Petitioners and their family occasionally use the cabin seasonally, including for family visits by grandchildren and in connection with maple syrup production on the 

property. These activities are part of the family’s use of the property as a single homestead.

Under Michigan Compiled Laws §211.7dd, a principal residence includes:

“all of an

Page 3

STATE

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.