Matthew S Knight, Petitioner V Township Of Clyde, 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

Matthew S Knight, 

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v

MTT Docket No.24-003993

Township Of Clyde,

Respondent.

ORDER OF DISMISSAL

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

Petitioner was placed in default on February 11, 2026, for failing to appear at a duly-

scheduled hearing. Even though Petitioner failed to comply with the order, the Tribunal 

must consider Grimm v Dep’t of Treasury1 prior to the dismissal of this case. In Grimm, 

the Michigan Court of Appeals summarized factors that the Tribunal must consider 

before imposing the sanction of dismissal. Those factors are:

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) 

the degree of compliance with other parts of the court's orders; (6) 

attempts to cure the defect; and (7) whether a lesser sanction would better 

serve the interests of justice.2 

Petitioner’s failure to appear at the hearing and failure to comply with the Order of 

Default has established a history of deliberate delay. As a result, giving careful 

consideration to the factors involved and considering all options in determining what 

sanction is just and proper, the Tribunal finds that dismissal is appropriate, and a lesser 

sanction would not be appropriate. 

Therefore,

IT IS ORDERED that this case is DISMISSED. 

This order resolves all pending claims in this matter and closes this case.

1 Grimm v Dep’t of Treasury, 291 Mich App 140 (2010).

2 Id. at 149.

Page 2

MTT Docket No. 24-003993

Page 2 of 5

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: March 5, 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

Samuel C Callejas

Samuel C Callejas

2883 56th St

Fennville , MI 49408

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Matthew S Knight, 

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v

MTT Docket No.24-003993

Township Of Clyde,

Respondent.

ORDER OF DISMISSAL

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

Petitioner was placed in default on February 11, 2026, for failing to appear at a duly-

scheduled hearing. Even though Petitioner failed to comply with the order, the Tribunal 

must consider Grimm v Dep’t of Treasury3 prior to the dismissal of this case. In Grimm, 

the Michigan Court of Appeals summarized factors that the Tribunal must consider 

before imposing the sanction of dismissal. Those factors are:

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) 

the degree of compliance with other parts of the court's orders; (6) 

attempts to cure the defect; and (7)

Page 5

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

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

Matthew S Knight,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 24-003993

Township Of Clyde,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in this case and finds that Petitioner failed to appear 

for the duly-noticed hearing scheduled for February 11, 2026. Thus, this case is subject 

to dismissal or a default hearing.1 Prior to dismissal or the scheduling of a default 

hearing, however, the Tribunal finds that placing the absent party in default and ordering 

an explanation and documentation justifying the absence at the proceeding is 

appropriate.2 Therefore,

IT IS ORDERED that the absent party is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall submit information and 

documentation as directed above. The response must be filed with the Tribunal and 

served on the opposing party or the opposing party’s authorized representative within 

14 days of entry of this order.3 

Failure to comply with this order may result in dismissal of this case or the scheduling of 

a default hearing, as provided by TTR 237.

By______________________________

Entered: February 11, 2026

 Patricia L. Halm, Tribunal Chair

1 See TTR 247 & TTR 275.

2 See TTR 231 and See Grimm v Department of Treasury, 291 Mich App 140 (2010).

3 “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 

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 2

MTT Docket No. 24-003993 

Page 2 of 5

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

Samuel C Callejas

Samuel C Callejas

2883 56th St

Fennville , MI 49408

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Matthew S Knight,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 24-003993

Township Of Clyde,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in this case and finds that Petitioner failed to appear 

for the duly-noticed hearing scheduled for February 11, 2026. Thus, this case is subject 

to dismissal or a default hearing.4 Prior to dismissal or the scheduling of a default 

hearing, however, the Tribunal finds that placing the absent party in default and ordering 

an explanation and documentation justifying the absence at the proceeding is 

appropriate.5 Therefore,

IT IS ORDERED that the absent party is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall submit information and 

documentation as directed above. The response must be filed with the Tribunal and 

served on the opposing party or the opposing party’s authorized representative within 

14 days of entry of this order.6 

Failure to comply with this order may result in dismissal of this case or the scheduling of 

a default hearing, as provided by TTR 237.

By______________________________

Entered: February 11, 2026

 Patricia L. Halm, Tribunal Chair

4 See TTR 247 & TTR 275.

5 See TTR 231 and See Grimm v Department of Treasury, 291 Mich App 140 (2010).

6 “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 

that business day. A submission by email to the

Page 5

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

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

Matthew S Knight,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003993

Township Of Clyde, 

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:

February 11, 2026 

HEARING TIME:

3:00 PM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

731891219 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 24-003993

Page 2 of 13

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 to be conducted on 

or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year, 

taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at 

the March Board of Review for that year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. 

The following motions and requests may be filed by either party regarding the scheduled hearing. Motions and 

requests may be submitted to the Tribunal by mail or through the Tribunal’s e-filing system. Motions and 

requests 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, motions and requests must be sent to the opposing party or their authorized representative at the

Page 3

MTT

Page 4

MTT

Page 5

Sa

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

 

 

 

Matthew S. Knight, 

 

 

 

 

) 

 

 

Petitioner 

 

 

 

) 

v 

 

 

 

 

 

 

) 

 

MTT Docket: 24-003993 

 

 

 

 

 

 

 

) 

Township of Clyde, 

 

 

 

 

) 

 

 

Allegan County, 

 

 

 

 

) 

 

 

Respondent 

 

 

 

) 

 

 

PROOF OF SERVICE 

 

 

 

I, Daniel R. Scheuerman, Assessor, state that on November 22, 2024, I served a copy of the response 

packet relative to the above-captioned matter via electronic email to respondent: 

 

 

 

 

Matthew S. Knight 

 

 

 

1762 54th St. 

 

 

 

Fennville, MI 49408 

 

 

 

E-mail: mreed1661@hotmail.com 

 

 

 

 

Dated: November 22, 2024 

 

 

 

Daniel R. Scheuerman 

 

 

 

 

 

 

 

 

Daniel R. Scheuerman, Assessor 

 

 

 

 

 

 

 

Township of Clyde 

 

 

 

 

 

 

 

PO Box 671 

 

 

 

 

 

 

 

Fennville, MI 49408

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

04-26-2015 

Patrick O. Kelly 

243 Clover Street 

Saranac, Michigan 48881 

Matt Knight 

5081 118" Avenue 

Fennville, Michigan 49408 

Patrick O. Kelly/Matt Knight, 

This letter is to acknowledge that Matt Knight fulfilled his requirement of $4000.00 down payment for 

property on 1762 54™ Street Fennville, Michigan, prior to the official signing of the Land Contract on 

04-26-2015. On 04-26-2015 the remaining balance for the property listed above will be $81,000.00 

eum 

($85,000.00 - $4000.00). 

Patrick O. Kely 

X Ofc O 

felts, 

4— 26-2215 

X Mit Fats 

H-26-30)S 

Matt Knight 

. 

Date

Page 2

CONTRACT FOR DEED 

THIS CONTRACT FOR DEED (this " Agreement") dated this 26th day of April, 2015 

BETWEEN: 

Patrick O. Kelly of 243 Clover Lane Saranac, Michigan 48881 

(the "Seller") 

OF THE FIRST PART 

Matthew Scott Knight of 5081 

1 18th Street Fennville, Michigan 49408 

(the "Purchaser) 

OF THE SECOND PART 

and agreements contained in this Agreement and 

IN CONSIDERATION OF the covenants 

acknowledged, the parties 

other good and valuable consideration, the receipt of which is hereby 

Initials: 

14 QA 

: /Y 4

Page 3

Land Contract 

Page 2 of 13 

to this Agreement agree as follows: 

Sale of Property 

1. 

On the 26th day of April, 2015, the Seller, for and in consideration of the sum of 

$85,000.00, does hereby convey and grant with warranty covenants to the Purchaser, all 

of the following lands and property, together with all improvements located on the 

property: 

Property referred in this legal description is on 1762 54th Street Fennville, Michigan 

49408. Property is situated in Township of Clyde, County of Allegan. State of Michigan, 

described as: 

Beginning on the East line of Section 21, Town 2 North, Range 15 West at a point 

994.80 feet South 01°40'20" East of the Northeast corner of the Section; thence South 

01°40'20" East, along the East Line of the Section, a distance of 331.00 feet to the 

Southeast corner of the Northeast % of the Northeast %; thence North 89°59'30" West, 

along the South line of the Northeast % of the Northeast 

Y% , a distance of 336.95 feet; 

thence North 01°37'14" West parallel with the West Line of the Northeast % of the 

Northeast , a distance of 330.94 feet; thence East, parallel, with the North line of the 

Section, a distance of 336.65 feet to the place of beginning. 

P.P. # 03-04-021-001-10 

(the "Premises"). 

2. 

The Purchaser and the Seller agree that the Purchaser takes the property with the 

following conditions and defects relating to the property: 

Kitchen Faucet defected will need to be replaced. 

was fH 

SIL

Page 4

Land Contract 

Page 3 of 13 

Purchase Price 

3. 

The purchase price (the "Purchase Price") of the Premises is $85,000.00. The Purchaser 

agrees to pay $4,000.00 upon execution of this Agreement and the balance of the 

Purchase Price being payable in monthly installments of § 736.36, due on the 15th of 

each month, beginning on June 15,2015 until the Purchase Price is paid in full. 

Interest 

4. 

Interest of 0% per year will be computed monthly and deducted from the monthly 

payments. The balance of the monthly payment will be applied to the principal amount 

of the Purchase Price outstanding. 

Lump 

Sum Peyments 

5. 

Lump sum payments may be made at any time, without penalty, to reduce the principal 

amount of the Purchase Price outstanding. 

Taxes and Assessments 

6. 

For the duration of the Agreement, the Seller will be responsible for all taxes, and 

assessments levied against the Premises and may collect the same from the Purchaser by 

giving 30 days notice in writing. 

Insurance 

7. 

The Purchaser is not responsible for insuring the Seller's contents and furnishings in or 

about the Premises agaihst either damage or loss and the Purchaser assumes no liability 

for any such damage or loss. 

8. 

The Purchaser is hereby advised and understands that the personal property of the 

Purchaser is not insured by the Seller for either damage or loss, and the Seller assumes 

no responsibility for any such damage or loss. The Purchaser is advised that, if 

insurance coverage is desired by the Purchaser, the Purchaser should inquire with the 

Purchaser's insurance agent regarding a personal contents policy of insurance. 

Initials: 4 i) HN - 

/ 8

Page 5

Land Contract 

Page 4 of 13 

10. 

11. 

12. 

13. 

The Purchaser is hereby advised and understands that the Premises is insured by the 

Seller for both damage and loss to the structure, mechanical or improvements to the 

Premises, and the Seller assumes responsibility for any such damage or loss. Any 

premiums paid by the Seller for the insurance on the Premises are payable to the Seller 

by the Purchaser within 30 days of the Seller furnishing receipts evidencing such 

insurance to the Purchaser. 

The Seller will maintain liability insurance on the Premises, and the Seller assumes 

responsibility for any such damage or loss resulting from the liability of the Purchaser or 

the Seller. Any premiums paid by the Seller for the insurance on the Premises are 

payable to the Seller by the Purchaser within 30 days of the Seller furnishing receipts 

evidencing such insurance to the Purchaser. 

For any required insurance of the Purchaser stipulated in this contract, the proof of 

insurance will be furnished to the Seller upon the request of the Seller. 

Purchaser's Default 

In the event of the Purchaser's failure to perform any covenant or condition contained in 

this Agreement, the Seller will give the

Page 6

Land

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Page 1

Michigan Department of Treasury 

- 

2766 (Rev. 05-16) 

L-4260 

P roperty Transfer Affidavit 

This form is issued under authority of P.A. 415 of 1994. Filing is mandatory. 

This form must be filed whenever real estate or some types of personal property are transferred (even if you are not recording a deed). The completed 

Affidavit must be filed by the new owner 

with the assessor for the city or township where the property is located within 45 days of the transfer. 

The information on this form is NOT CONFIDENTIAL. 

1. Street Address of Property 

2. County 

3. Dateyof Transfer (or land contract signed) 

1762 54TH ST 

ALLEGAN 

eel 

30 Jo 

4. Location of Real Estate (Check appropriate field and enter name in the space below.) 

5. Purchase Price of Real Estate 

oiy 

[X] Township 

[[] vitage 

F 95 000 

8. Seller's (Traneferor) Name 

9. Buyer's (Transferee) Telephone Number 

269. 223. 42 Hp 

Items 10 - 15 are optional, However, by completing them you may avoid further correspondsiice. 

10. Type of Transfer. Transfers include, but are not limited to, deeds, land contracts, transfers involving trusts or wills, certain long-term leases and business interest. See 

03-04-021-001-10 

[ 

list. 

Land Contract 

Od Lease 

O Deed 

O Other (specify) 

11. Was property purchased from a finan 

stitution? | 12. Is the transfer between related persons? 

13. Amount of Down Payment 

[Jes 

o 

[J ves 

[Ho 

3 4, oo® 

14. If you financed the purchase, did you pay market rate of interest? 

“5. Amount Financed (Borrowed) 

O Yes 

O No 

EXEMPTIONS 

Certain types of transfers are exempt from uncapping. If you believe this transfer is exempt, indicate below the type of exemption you are claiming. 

If 

you claim an exemption, your assessor may request more information to support your claim. 

Transfer from one spouse to the other spouse 

= Change in ownership solely to exclude or include a spouse 

O Transfer between certain family members *(see page 2) 

El] Transfer of that portion of a property subject to a life lease or life estate (until the life lease or life estate expires) 

O Transfer between certain family members of that portion of a property after the expiration or termination of a life estate or life lease retained 

by transferor ** (see page 2) 

O Transfer to effect the foreclosure or forfeiture of real property 

1] Transfer by redemption from a tax sale 

O Transfer into a trust where the settlor or the settlor’s spouse conveys property to the trust and is also the sole beneficiary of the trust 

OJ Transfer resulting from a court order unless the order specifies a monetary payment 

J Transfer creating or ending a joint tenancy if at least one person is an original owner of the property (or his/her spouse) 

=| Transfer to establish or release a security interest (collateral) 

OJ Transfer of real estate through normal public trading of stock 

| Transfer between entities under common control or among members of an affiliated group 

B Transfer resulting from transactions that qualify as a tax-free reorganization under Section 368 of the Internal Revenue Code. 

J Transfer of qualified agricultural property when the property remains qualified agricultural property and affidavit has been filed. 

J Transfer of qualified forest property when the property remains qualified forest property and affidavit has been filed. 

O Transfer of land with qualified conservation easement (land only - not improvements) 

O Other, specify: 

CLYDE 

PATRICK O KELLY 

7. Property Identification Number (PIN). If you don't have a PIN, attach legal description. 

8. Buyer's (Transferee) Name and Mailing Address 

BIN, This number ranges from 10 to 25 digits. 

It usually includes hyphens and sometimes includes 

t7¢ Sh SY AN F 

letters. 

It is on the property tax bill and on the assessment notice. 

Mare) Cmahd 

Fenn le, pr 48% 

CERTIFICATION 

| certify that the information above is true and complete to the best of my knowledge. 

i 

er L108 Rais wif 

Name and title, if signer is other than the owner 

Daytime Phone Number 

E-mail Address

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Page 1

CLYDE TOWNSHIP 

1679 56™ STREET 

P.O. Box 671, FENNVILLE, MI 49408 

PHONE: 269-561-2505 - FAX: 269-561-2429 

Office of the Assessor 

September 10, 2024 

Matthew Knight 

1762 54%" St. 

Fennville, MI 49408 

RE: PP#03-04-021-001-10 

1762 54" st. 

Dear Mr. Knight: 

| received your property transfer affidavit. 

It indicated a transfer of the above referenced property to 

you on April 30, 2015. 

| was able to obtain a copy of the land contract from Mr. Kelly and the date of 

transfer on it was April 26, 2015. Proposal “A” of 1994 requires that the taxable value of a property be 

“uncapped” in the year following a transfer of ownership. 

Therefore, 

| must “uncap” or raise the 2016 taxable value of the parcel to the 2016 State Equalized 

Value and revise the subsequent tax years based on the new value. Included are copies of the affidavits 

| must file with the affected taxing units. 

If you feel the uncapping is in error, you may appeal to the Michigan Tax Tribunal within 30 days of 

receipt of this letter. The website is http://www.michigan.gov/taxtrib and their address is: 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

| have received and processed your Principal Residence Affidavit to the extent allowable by law. 

If you 

have any questions, 

| can be reached at 269-650-7812. 

Sincerely, 

“te =A—— 

Daniel R. Scheuerman 

Assessor 

enc:

Page 2

Michigan Department of Treasury 

3214 (Rev. 8-09) 

ASSESSOR AFFIDAVIT REGARDING "UNCAPPING" OF TAXABLE VALUE 

County 

ALLEGAN 

The changes in Taxable Value recorded on this affidavit are related to the "Uncapping" of Taxable Value due 

to a failure on the part of the transferee (buyer) to timely file the Property Transfer Affidavit (form L-4260). 

In accordance with the authority identified in Section 27b of the General Property Tax Act (P.A. 206 of 1893, as amended), a correction 

has been made in the Taxable Value of the following described Real/Personal property: 

03-04-021-001-10 

located in the Township 

of Clyde. 

(Parcel Identification Number) 

This is a correction to the 

2016 

Assessment/Tax Roll. 

(Tax Year) 

School Code 

PRE AND QUALIFIED AGRICULTURAL 

NON-PRE AND NON-QUALIFIED AGRICULTURAL 

03050 

Amount of 

Amount of 

Before Correction 

Increase/Decrease 

Corrected 

Before Correction 

Increase/Decrease 

State Equalized Valuation 

$ 

. 

. 

$ 

28,300 

| 

fi 

. 

Taxable Valuation 

$ 

-1$ 

-18 

-1$ 

25883 | $ 

2417 

Correction of Taxing Unit Levy 

Taxing Unit 

PRE AND QUALIFIED AGRICULTURAL 

NON-PRE AND NON-QUALIFIED AGRICULTURAL 

Amount of 

Amount of 

Before Correction 

Increase/Decrease 

Corrected 

Before Correction 

Increase/Decrease 

Corrected 

County 

$ 

- 

$ 

= 

$ 

= 

$ 

157.46 | § 

14.70 | $ 

172.16 

Intermediate School District 

$ 

- 

$ 

= 

$ 

- 

$ 

128.00 | $ 

11.95 | $ 

139.95 

Community College 

$ 

E 

$ 

= 

$ 

= 

$ 

A 

$ 

- 

State Education Tax 

$ 

= 

$ 

% 

$ 

- 

$ 

155.29 [ § 

14.50 | § 

169.79 

Local School Operating Tax 

exempt 

exempt 

exempt 

$ 

465.89 | § 

4350 | $ 

509.39 

Local School Supplemental (<=18) 

Local School Supplemental (>=18) 

Local School Bldg/Site 

$ 

12.94 | $ 

120 

[$ 

14.14 

Local School Debt 

$ 

- 

|S 

- 

18 

- 

18 

115.17 | $ 

1075 | $ 

125.92 

City/Township 

$ 

- 

$ 

= 

$ 

- 

$ 

137.71 | 8 

12.85 | $ 

150.56 

Library 

$ 

& 

$ 

- 

$ 

= 

$ 

15.43 | $ 

144 | $ 

16.87 

Total 

$ 

- 

$ 

2 

$ 

a 

$ 

1,187.93 | § 

110.93 | $ 

1,298.86 

NOTE: The levy section of this affidavit does not include collections fees, penalties, and interest. These must be added to the bill, when applicable, by the treasurer. 

1, Daniel R. Scheuerman, being the certified assessor for the Township of Clyde, do hereby swear or affirm that the above information is true, to the best of my knowledge. 

Signature of Certified Assessor 

i 

i 

9 

“5 Pe A 

Date: 9/ § [zor 

Certification No. 

reso 

Copies to: 

Equalization Department, County Treasurer, all the Treasurers of all other affected Taxing Units.

Page 3

Michigan Department of Treasury 

3214 (Rev. 8-09) 

ASSESSOR AFFIDAVIT REGARDING "UNCAPPING" OF TAXABLE VALUE 

County 

ALLEGAN 

The changes in Taxable Value recorded on this affidavit are related to the "Uncapping" of Taxable Value due 

to a failure on the part of the transferee (buyer) to timely file the Property Transfer Affidavit (form L-4260). 

In accordance with the authority identified in Section 27b of the General Property Tax Act (P.A. 206 of 1893, as amended), a correction 

has been made in the Taxable Value of the following described Real/Personal property: 

03-04-021-001-10 

located in the Township 

of Clyde. 

This is a correction to the 

(Parcel Identification Number) 

2017 

Assessment/Tax Roll. 

(Tax Year) 

School Code 

PRE AND QUALIFIED AGRICULTURAL 

NON-PRE AND NON-QUALIFIED AGRICULTURAL 

03050 

Amount of 

Amount of 

Before Correction 

Increase/Decrease 

Corrected 

Before Correction 

Corrected 

State Equalized Valuation 

$ 

Sf 

| 

i 

HB 

31,700 

cl 

Taxable Valuation 

$ 

-1$ 

-1$ 

-1$ 

26,115 

$ 

28,554 

Correction of Taxing Unit Levy 

Taxing Unit 

PRE AND QUALIFIED AGRICULTURAL 

NON-PRE AND NON-QUALIFIED AGRICULTURAL 

Amount of 

Amount of 

Before Correction 

Increase/Decrease 

Corrected 

Before Correction 

Increase/Decrease 

Corrected 

County 

$ 

- 

$ 

= 

$ 

= 

$ 

157.79 

| § 

14.74 

| $ 

172.53 

Intermediate School District 

$ 

Sk) 

- 

18 

- 

18 

128.47 | $ 

12.00 | $ 

140.47 

Community College 

$ 

z 

$ 

= 

$ 

- 

State Education Tax 

$ 

- 

18 

- 

18 

- 

18 

156.69 | $ 

1463 | $ 

171.32 

Local

Page 4

Mic

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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. ______________________ 

Section 1: Respondent’s Contact Information 

First Name: 

M.I.: 

Last Name/Company Name/Unit of Government: 

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

County: 

City or Town: 

State: 

ZIP Code: 

Telephone Number: 

Fax Number: 

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

Section 2: Respondent’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: 

ZIP Code: 

Telephone Number: 

Fax Number: 

E-mail 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 

 No 

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

 Yes 

 No 

 Not Applicable

Page 2

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

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 

 No 

If yes, check which BOR Petitioner attended: 

 March 

 July 

 December 

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

 Yes 

 No 

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

If the July or December BOR revised the assessment(s) at issue, did it have authority? 

 Yes 

 No 

If yes, cite the Board’s authority. 

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

 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 

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

Under what statutory section was the Taxable Value uncapped? 

 

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Page 3

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? 

 Yes 

 No 

If Yes, check which BOR Petitioner attended: 

 March 

 July 

 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 at a BOR? 

 Yes 

 No 

If Yes, check which BOR Petitioner attended: 

 March 

 July 

 December 

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) 

 

 

 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: 

Classification of Property: 

Real Personal (check one) 

 

 

Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) 

 

 

 

 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

Current Taxable Value as established by the BOR: 

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

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

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

Signature *Required

Respondent or Attorney/Authorized Representative’s Signature: 

/s/

Page 4

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA

DIRECTOR 

PAPER FILING INSTRUCTIONS FOR ANSWER TO PROPERTY 

VALUATION/EXEMPTION/CLASSIFICATION APPEAL 

Follow these instructions for filing a small claims answer. For any questions that are not 

answered in these instructions, see the Tribunal’s website at www.michigan.gov/taxtrib 

or contact the Tribunal at 517-335-9760. 

Mail the completed form to: 

Michigan Tax Tribunal 

611 W. Ottawa St., Lansing, MI 48933 

U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909 

Other Carriers (UPS, FedEx, DHL): 

2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906 

Section 1: Respondent’s Contact Information: If the respondent is a unit of 

government, the “Respondent” is not the assessor, the Respondent is the unit of 

government filing the answer to the petition (i.e. city or township). If the Respondent is 

not a unit of government, the Respondent is the party or parties (i.e., owners, taxpayers) 

filing the answer to the petition. Provide the name, address and daytime phone number 

for the respondent. If there is more than one Respondent, use an additional sheet of 

paper to provide the name, address and

Page 5

ST

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

Page 1

RECEIVED 

CT 17 2024 

BUNAL 

GAN TAX TRI 

MICHIG 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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 Coniact information 

First Name 

Ml. 

Last Name/Company Name 

Matthew 

< 

Wing n+ 

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

1762 

SY 

 S4 

City or Town 

State 

\ 

ZIP Code 

Ftanu, lle 

Mo 

aL % 

Telephone Number 

Fax Number 

R69,223. 424 

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

\/ a Heytonerete 

| OG may |. 

lom 

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

First Name 

M.I 

Last Name 

Same 

| 

a 

Celle 

Firm Name (if any) 

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

3883 

Sor 

St 

City or Town 

State 

ZIP Code 

Fenno \¢ 

Mi 

| 19908 

Telephone Number 

Fax Number 

bie 

.o4gs. 0957 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [] vest 

[] No** 

 parcel form for information regarding any contiguous parcels.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that apply) 

[J True Cash and Taxable Value 

[] Poverty Exemption 

[3 Taxable Value Only (calculation) 

[7 Disabled Veterans Exemption 

| 

&¥ Gnospring of Taxable Value 

[7 Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Ppprahny 

+e 

vn tap 75 

oF 

pobre + 

pH 

fe Yer 

that 

IT 

(eed 

Prom 

Cycle Tad 

n Ship. 

7 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

pra 

Did you protest the assessment at a Board of Review {BOR)? [ml] Yes pa] No 

if Yes, check which BOR you attended AND attach the BOR decision: mn} March 

[mu] July 

m} December 

If No, check the applicable reason(s): 

[| Not required to attend 

[| Assessment Change Notice was not received by Petitioner 

[l] Appealing a purported Clerical Error or Mutual Mistake of Fact {if yes, include explanation in Section 5) 

within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

OY-bY -0l-vel- 72 

Classification of Property: 

Real 

Personal 

(check one) 

8 = 

Agricultural 

Commercial 

Industrial 

ya 

Timi 

outover 

Developmental 

ini 

(check one) 

Current Assessed Value (also known as Stdfe Equalized Value) as established by the BOR: 

4 

bd, 200 

Current Taxable Value as established by the BOR: 

2222 | 

What do youlbelieve Is the fair market value (also known as True Cash Value)? 

7 2,000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

/C, Oo 

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

Y 

2 or [24 

Section 8: Classification Information «ony 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: 

Real 

Perso 

(check one) 

[] 

Agricultural © Commercial 

industrial 

Residepttfl 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe Js Jpg Property s clasdification? 

Reat 

Perso 

{check one) 

Agricultural 

Commercial 

Industrial 

Resideftial 

Timber-Cutover 

Developmental 

Utility 

{check one) 

IFimproved property, how is the property currently being used? 

fimproved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

GOVERNOR 

Fee Information 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MARLON |. BROWN, DPA 

DIRECTOR 

Does the subject 

property have a Principal Residence Exemption of 

O ves Jace 

Are you appealing ONLY the denial of 

a Poverty Exemption or Disab! 

J ves 

No 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

at least 50% as of the date of the filing of this petition? 

ed Veterans Exemption? 

The filing fee is based on the greater of the State 

parcel, the parcel with the highest State Equalized Value or Taxable 

$25.00 will be added for each additional parcel being appealed, not 

\f your property s residential property (see MCL 206.762) and 

the State Equalized Value or Taxable Value in contention is: 

$100,000.00 and under 

$100,000.01 to $500,000.00 

$Over $500,000.00 

If your property Is 

NOT residential property

Page 5

CL

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

Matthew S Knight,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003993

Township Of Clyde,

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 279. 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: October 25, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

Samuel C Callejas

Samuel C Callejas

2883 56th St

Fennville , MI 49408

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

Matthew S Knight,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003993

Township Of Clyde,

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 279. 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: October 25, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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

Page 1

RECEIVED 

CT 17 2024 

BUNAL 

GAN TAX TRI 

MICHIG 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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 Coniact information 

First Name 

Ml. 

Last Name/Company Name 

Matthew 

< 

Wing n+ 

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

1762 

SY 

 S4 

City or Town 

State 

\ 

ZIP Code 

Ftanu, lle 

Mo 

aL % 

Telephone Number 

Fax Number 

R69,223. 424 

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

\/ a Heytonerete 

| OG may |. 

lom 

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

First Name 

M.I 

Last Name 

Same 

| 

a 

Celle 

Firm Name (if any) 

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

3883 

Sor 

St 

City or Town 

State 

ZIP Code 

Fenno \¢ 

Mi 

| 19908 

Telephone Number 

Fax Number 

bie 

.o4gs. 0957 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [] vest 

[] No** 

 parcel form for information regarding any contiguous parcels.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that apply) 

[J True Cash and Taxable Value 

[] Poverty Exemption 

[3 Taxable Value Only (calculation) 

[7 Disabled Veterans Exemption 

| 

&¥ Gnospring of Taxable Value 

[7 Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Ppprahny 

+e 

vn tap 75 

oF 

pobre + 

pH 

fe Yer 

that 

IT 

(eed 

Prom 

Cycle Tad 

n Ship. 

7 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

pra 

Did you protest the assessment at a Board of Review {BOR)? [ml] Yes pa] No 

if Yes, check which BOR you attended AND attach the BOR decision: mn} March 

[mu] July 

m} December 

If No, check the applicable reason(s): 

[| Not required to attend 

[| Assessment Change Notice was not received by Petitioner 

[l] Appealing a purported Clerical Error or Mutual Mistake of Fact {if yes, include explanation in Section 5) 

within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

OY-bY -0l-vel- 72 

Classification of Property: 

Real 

Personal 

(check one) 

8 = 

Agricultural 

Commercial 

Industrial 

ya 

Timi 

outover 

Developmental 

ini 

(check one) 

Current Assessed Value (also known as Stdfe Equalized Value) as established by the BOR: 

4 

bd, 200 

Current Taxable Value as established by the BOR: 

2222 | 

What do youlbelieve Is the fair market value (also known as True Cash Value)? 

7 2,000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

/C, Oo 

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

Y 

2 or [24 

Section 8: Classification Information «ony 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: 

Real 

Perso 

(check one) 

[] 

Agricultural © Commercial 

industrial 

Residepttfl 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe Js Jpg Property s clasdification? 

Reat 

Perso 

{check one) 

Agricultural 

Commercial 

Industrial 

Resideftial 

Timber-Cutover 

Developmental 

Utility 

{check one) 

IFimproved property, how is the property currently being used? 

fimproved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

GOVERNOR 

Fee Information 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MARLON |. BROWN, DPA 

DIRECTOR 

Does the subject 

property have a Principal Residence Exemption of 

O ves Jace 

Are you appealing ONLY the denial of 

a Poverty Exemption or Disab! 

J ves 

No 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

at least 50% as of the date of the filing of this petition? 

ed Veterans Exemption? 

The filing fee is based on the greater of the State 

parcel, the parcel with the highest State Equalized Value or Taxable 

$25.00 will be added for each additional parcel being appealed, not 

\f your property s residential property (see MCL 206.762) and 

the State Equalized Value or Taxable Value in contention is: 

$100,000.00 and under 

$100,000.01 to $500,000.00 

$Over $500,000.00 

If your property Is 

NOT residential property

Page 5

CL

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.