Matthew Wiley Petitioner V Township Of Butman 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 Wiley, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000401 

 

Butman Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that Petitioner was placed in 

default on May 13, 2026, because Petitioner failed to file a copy of the notice giving rise 

to the appeal, i.e., March Board of Review (BOR) results. On June 8, 2026, the 

Tribunal extended the time for Petitioner to cure the default by an additional 14 days, 

and they have failed to respond. Petitioner has not complied with either order, and the 

latter stated that “failure to comply with this order may result in the dismissal of the 

case” and referenced Grimm v Dep’t of Treasury.1 In Grimm, the Michigan Court of 

Appeals summarized factors that the Tribunal should 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 

 

Here, Petitioner’s failure to comply with multiple orders 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 in 

light of Petitioner’s history of noncompliance in this case. 

 

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. 26-000401 

Page 2 of 2 

 

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. 

 

 

Entered: July 2, 2026 

 

 

 

 

 

By: /s/ Patricia L. Halm 

kac 

 

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

Matthew Wiley,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000401

Township Of Butman,

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. 26-000401

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 

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

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

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

settlement conference process.

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

Mediation is a voluntary process where a mediator facilitates communication between 

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

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

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

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

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 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 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 Wiley,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000401

Township Of Butman,

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

Page 4

MTT

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

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

LANSING 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

RECEIVED 

JUN 15 2026 

MICHIGAN TAX TRIBUNAL. 

MARLON |. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26-000401 

Section 1: Respondent’s Contact Information 

Unit of Government 

Butman Township 

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

5671 Reilly Rd 

City or Town: 

State: 

ZIP Code: 

Houghton Lake 

MI 

148629 

tt 989-205-0599 

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

butmanassessor@yahoo.com 

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

} 

First Name: 

M.I.: 

Last Name: 

Firm Name (if any): 

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

City or Town: 

State: 

ZIP Code: 

Telephone Number: 

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

Section 3: Subject Property Information 

separate sheet if necessary. 

Yes 

[J No 

[J NotApplicable 

Are the parcels listed by Petitioner contiguous or adjoining? 

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

N 

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

Dogs 

the, 

Ye:

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 

Property Assessed at 50% of True Cash Value. 

Section 5: Jurisdictional Issues 

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

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

Yes 

O No 

If yes, check which BOR Petitioner attended: [4 March 

[J] July 

[] December 

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 at issue established as the result of 

a clerical error or mutual mistake of fact? O Yes 

Od No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

ves 

[Ono 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

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

Under what statutory section was the Taxable Value uncapped? 

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

Fereettmeer 040-085-000-126-10 

660 - 685 —op0— | 26—D 

Classification of Property: 

~~ Real 

Personal [J (check one) 

Agricultural 

1 

Commercial (J 

Industrial 

J 

Residential 

Timber-Cutover [1 

Developmental [J 

Utility OJ (check one)

Page 3

Parcel Number: 

26-060-085-000-126-10 

Jurisdiction: 

Butman Township 

County: 

GLADWIN 

Printed on 

06/05/2026 

Grantor 

{Grantee 

| 

Sale 

sale 

iInst. 

Terms 

of 

Sale 

{Liber 

Verified 

Prent. 

Price 

Date 

iType 

|&« 

Page 

By 

Trans. 

GLADWIN COUNTY TREASURER 

WILEY MATTHEW 

& KAREN 

{ 

3,400) 

08/08/2025 

WD 

13~GOVERNMENT 

1321/20 

BUYER/SELLER 

i 

100.0 

DEMANKOWSKI 

CHARLES 

GLADWIN COUNTY TREASURER 

01 

04/21/2025 

WD 

13~GOVERNMENT 

1310/846 

BUYER/SELLER 

l 

100.0 

WARNKE JEFFREY 

L 

DEMANKOWSKI 

CHARLES 

8,700] 

10/23/2021 

WD 

03~ARM'S 

LENGTH 

1230/9800 

BUYER/SELLER 

i 

100.0 

PLATT JOSHUA 

WARNKE JEFFREY 

L 

1,800] 12/23/2020 QC 

03~ARM'S 

LENGTH 

11195/123 

DEED 

| 

100.0 

Property Address 

iClass: 

RESIDENTIAL-VACANT Zoning: 

R/1 

(*{Building Permit (s) 

; 

Date 

Number 

{Status 

H 

2383 ROTHBURY CT WAY 

iSchool: 

GLADWIN COMMUNITY SCHOOLS 

P.R.E. 

0% 

i 

Owner's Name/Address 

MADE: 

WILEY MATTHEW 

& KAREN 

h 

| 

2026 

E 

TCV 

: 

i 

6884 ALTA DR 

| 

st 

TCV 

Tentative, 

: 

i 

BRIGHTON MI 

48116 

| 

| Improved 

| 

X {Vacant 

Land Value Estimates 

for Land Table 402.402~RESIDENTIAL 

i 

Public 

! 

* 

Factors 

* 

| 

Improvements 

{| Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

- 

— 

TBTET Road 

| 404-BACKLOT 125 

99.00 154.94 1.0000 1.0000 

125 

100 

12,375 

ax Description 

| 

gravel Road 

| 404-BACKLOT 125 109.23 143.19 1.0000 1.0000 

125 

100 

13,654 

0 

_1W HAMILTON REALM LOT 

126 

& 

127 

{ ¥ 

paved Road 

{220 Actual Front Feet, 

0.6% Total Acres 

Total Est. 

Land Value 

= 

26,029 

|Comments /Influences 

i 

Storm Sewer 

i 

{Sidewalk 

: 

Water 

Sewer 

Electric 

iGas 

Curb 

Street Lights 

Standard Utilities 

iUnderground Utils. 

Topography 

of 

Site 

¥ 

Level 

1 

: 

Rolling 

H 

Low 

i 

High 

Landscaped 

Swamp 

Wooded 

Pond 

Waterfront 

Ravine 

Wetland 

Flood Plain 

Land 

Building 

Assessed 

Beard 

of! 

Tribunal/ 

Taxable 

value 

Value 

Value 

Review 

Other 

Value 

Who 

When 

What 

jaR 

09/20/2021 INSPECTED 

The Equalizer. 

Copyright 

(c) 

1999 

~ 2009. 

Licensed 

To: 

County 

of Roscommon, 

Michigan 

Tentative 

Tentative 

Tentative 

TentativeM 

Tentative; 

10,400 

0 

10,400 

7,010C 

5,800 

0 

%, 800 

&,80605 

6,800! 

0: 

6,800 

6,8008: 

*** 

Information herein deemed reliable but 

not guaranteed***

Page 4

06/05/2026 

Valuation Report 

06:49 

PM 

DB: 

Butman-2026 

26-060-085-000-126-10" 

© 

2026 

Est. 

T.C.V. 

WILEY MATTHEW 

& 

KAREN 

Property Class: 

402 

2383 ROTHBURY 

CT 

WAY 

Map 

#: 

Butman Township 

GLADWIN, 

MI 

48624 

20 

1M HAMILTON REALM 

LOT 

126 

& 

127 

Land Value Estimates 

for 

Land Table 402.402-RESIDENTIAL 

* 

Factors 

* 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

404-BACKLOT 

125 

99.00 

154.94 

1.0000 

1.0000 

125 

100 

12,375 

404-BACKLOT 

125 

109.23 

143.19 

1.0000 

1.0000 

125 

100 

13,654 

220 Actual 

Front 

Feet, 

0.69 Total 

Acres 

Total 

Est. 

Land Value 

= 

26,029 

2026 

Est. 

T.C.V. 

060-085~000-126-10 

= 

26,029 

Est. 

TCV/Total 

Floor Area 

= 

0.00, 

Most 

recent 

sale 

08/08/2025 

for 

3,400 

2025 Assessed 

MBOR 

S.E.V. 

Base 

for 

Cap 

IRM 

10,400 

10,400 

10,400 

7,010 

2.70 

2026 

New 

Eg. 

Adjustment 

Loss 

Additions 

Tax Adjustment 

Losses 

0 

2,600 

0 

[4 

5,990 

[4 

2026 Assessed 

MBOR 

S.E.V. 

Capped 

->Taxable<~ 

PRE/MBT 

Tentative 

Tentative 

Tentative

Page 5

STATE OF

Page 6

Lli

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 Wiley, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000401 

 

Butman Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Petitioner in default on May 13, 2026, because Petitioner failed to submit a copy 

of the notice giving rise to the appeal, i.e., March Board of Review (BOR) decision.1 

Petitioner was required to cure the default by obtaing a copy of the BOR decision from 

Respondent and submitting a copy to the Tribunal within 14 days. Petitioner has had 

ample time to comply, yet has failed to respond or submit the required filings. Though 

the Tribunal finds an extension of time to cure the default appropriate, Petitioner’s 

failure to comply with Tribunal orders and its Rules of Practice and Procedure has 

established a history of deliberate delay that would justify dismissal of the case for 

failure to timely comply with this order.2 Therefore, 

 

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file a copy of the March BOR decision, (2) file a Motion to Set Aside Default, 

(3) pay the $25.00 fee required for the filing of the motion, and (4) file proof the motion 

was served on Respondent. The foregoing must be filed with the Tribunal within 14 

days of the entry of this order.3 

 

 

1 The order further stated, “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).” 

2 See Grimm v Dep’t 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. 26-000401 

Page 2 of 2 

 

Failure to comply with this order may result in the dismissal of the case, as provided by 

TTR 237.4 

 

 

Entered: June 8, 2026 

 

 

 

 

By: /s/ Patricia L. Halm 

kac 

 

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 

 

 

 

4 See also MCL 205.732.

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 Wiley,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000401

Township Of Butman,

Respondent.

ORDER OF DEFAULT

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

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

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

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

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

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

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

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

By:_______________________________

Entered: May 13, 2026

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

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

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

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

Page 2

MTT Docket No. 26-000401

Page 2 of 2

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

Matthew Wiley,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000401

Township Of Butman,

Respondent.

ORDER OF DEFAULT

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

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

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

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

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

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

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

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

By:_______________________________

Entered: May 13, 2026

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

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

Page 4

MTT Docket No. 26-000401

Page 2 of 2

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5)

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

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

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

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Matthew

M.I.

Last Name/Company Name

Wiley

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

6884 Alta Dr

City or Town

Brighton

State

Michigan

ZIP Code

48116

Telephone Number

810-923-5020

Fax Number

E-mail Address

mattwiley@att.net

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

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

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

2383 Rothbury

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Gladwin

Michigan

Taxing Authority (City or Township)

Township Of Butman (GLADWIN)

County 

Gladwin

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

Parcel was purchased via Tax auction for $3,400.00. Other sales occurred at the same time and are within three miles of subject property. Attached is a list of 

properties sold. Source of information was from the Butman Township BSA Online website.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

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

Parcel Identification Number: 26-060-085-000-126-10

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

13000.00

Current Taxable Value as established by the BOR:

13000.00

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

3400.00 

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

1700.00

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

3400.00

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

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

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

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

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Matthew Wiley

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 Wiley,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000401

Township Of Butman,

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: May 13, 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

Matthew Wiley,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000401

Township Of Butman,

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: May 13, 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

BRASSIE CT GLADWIN, MI 48624 (Property Address) 

Parcel Number: 060-090-000-027-00 

Property Owner: DN/PN HOLDINGS LLC 

Summary Information 

> Assessed Value: $6,500 | Taxable Value: $6,500 

> Property Tax information found 

• 

Property Information (2026) Current As Of 03/19/2026 

• 

Tax Information (2025) 

Jump To: 

Owner and Taxpayer Information | General Information for Tax Year 2026 | Land Information | Legal Description | Land Division Act Information | Sale History 

Click here to add this parcel to your favorite records for easy access on your next visit... 

Parcel is Vacant 

 

Back To Top 

+ 

Owner and Taxpayer Information 

Back To Top 

+ 

General Information for Tax Year 2026 

Back To Top 

+ 

Land Information 

Back To Top 

+ 

Legal Description 

Back To Top 

+ 

Land Division Act Information 

Back To Top 

- 

Sale History 

Sale Date 

Sale 

Price 

Instrument 

Grantor 

Grantee 

Terms of Sale 

Liber/Page 

Comments 

08/25/2025 

$1,800.00 

WD 

GLADWIN COUNTY 

TREASURER 

DN/PN HOLDINGS LLC 

13-

GOVERNMENT 

1321/19 

 

04/21/2025 

$0.00 

WD 

GORE MICHAEL & 

COCKRUM ANNA 

GLADWIN COUNTY 

TREASURER 

13-

GOVERNMENT 

1310/847

Page 2

Sale Date 

Sale 

Price 

Instrument 

Grantor 

Grantee 

Terms of Sale 

Liber/Page 

Comments 

01/13/2025 

$0.00 

QC 

HACKER AUSTIN 

GORE MICHAEL & 

COCKRUM ANNA 

21-NOT 

USED/OTHER 

1304/153 

TIC 

07/21/2020 

$150.00 

QC 

GLADWIN CO LAND 

BANK 

HACKER AUSTIN 

13-

GOVERNMENT 

1184/518 

 

01/02/2020 

$0.00 

QC 

GLADWIN CO 

TREASURER 

GLADWIN CO LAND 

BANK 

03-ARM'S 

LENGTH 

1170/557 

 

SHAFTSBURY CT GLADWIN, MI 48624 (Property Address) 

Parcel Number: 060-092-000-516-00 

Property Owner: LAND OF LAND LLC 

Summary Information 

> Assessed Value: $7,500 | Taxable Value: $7,500 

> Property Tax information found 

• 

Property Information (2026) Current As Of 03/19/2026 

• 

Tax Information (2025) 

Jump To: 

Owner and Taxpayer Information | General Information for Tax Year 2026 | Land Information | Legal Description | Land Division Act Information | Sale History 

Click here to add this parcel to your favorite records for easy access on your next visit... 

Parcel is Vacant 

 

Back To Top 

+ 

Owner and Taxpayer Information 

Back To Top 

+ 

General Information for Tax Year 2026 

Back To Top 

+ 

Land Information 

Back To Top 

+ 

Legal Description 

Back To Top 

+ 

Land Division Act Information

Page 3

Back To Top 

- 

Sale History 

Sale Date 

Sale 

Price 

Instrument 

Grantor 

Grantee 

Terms of Sale 

Liber/Page 

Comments 

08/25/2025 

$1,600.00 

WD 

GLADWIN COUNTY 

TREASURER 

LAND OF LAND LLC 

13-

GOVERNMENT 

1321/18 

 

04/21/2025 

$0.00 

WD 

KEINATH RICHARD & 

MARLENE 

GLADWIN COUNTY 

TREASURER 

13-

GOVERNMENT 

1310/850 

 

 

 

 

 

HUNTINGTON CIR GLADWIN, MI 48624 (Property Address) 

Parcel Number: 060-110-000-067-00 

Property Owner: LAND OF LAND LLC 

Summary Information 

> Assessed Value: $6,000 | Taxable Value: $6,000 

> Property Tax information found 

• 

Property Information (2026) Current As Of 03/19/2026 

• 

Tax Information (2025) 

Jump To: 

Owner and Taxpayer Information | General Information for Tax Year 2026 | Land Information | Legal Description | Land Division Act Information | Sale History 

Click here to add this parcel to your favorite records for easy access on your next visit... 

Parcel is Vacant 

 

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+ 

Owner and Taxpayer Information 

Back To Top 

+ 

General Information for Tax Year 2026 

Back To Top 

+

Page 4

Land Information 

Back To Top 

- 

Legal Description 

20 1W HUNTINGTON REALM SUB LOT 67 

Back To Top 

+ 

Land Division Act Information 

Back To Top 

- 

Sale History 

Sale Date 

Sale 

Price 

Instrument 

Grantor 

Grantee 

Terms of Sale 

Liber/Page 

Comments 

08/25/2025 

$1,600.00 

WD 

GLADWIN COUNTY 

TREASURER 

LAND OF LAND LLC 

13-

GOVERNMENT 

1321/17 

 

04/21/2025 

$0.00 

WD 

DURBIN JUSTICEE 

GLADWIN COUNTY 

TREASURER 

13-

GOVERNMENT 

1310/851 

 

01/28/2021 

$150.00 

QC 

GLADWIN COUNTY 

LAND BANK 

DURBIN JUSTICEE 

13-

GOVERNMENT 

1201/104 

 

01/07/2021 

$0.00 

QC 

HARRISON INTL 

HOLDINGS LLC 

GLADWIN COUNTY 

LAND BANK 

10-

FORECLOSURE 

1199/81 

 

HUNTINGTON WAY GLADWIN, MI 48624 (Property Address) 

Parcel Number: 060-110-000-118-00 

Property Owner: KOLB JOHN D 

Summary Information 

> Assessed Value: $5,200 | Taxable Value: $5,200 

> Property Tax information found 

• 

Property Information (2026) Current As Of 03/19/2026 

• 

Tax Information (2025) 

Jump To: 

Owner and Taxpayer Information | General Information for Tax Year 2026 | Land Information | Legal Description | Land Division Act Information | Sale History 

Click here to add this parcel to your favorite records for easy access on your next visit... 

Parcel is Vacant 

 

Back To Top

Page 5

+ 

Owner and Taxpayer Information 

Back To Top 

+ 

General Information for Tax Year 2026 

Back To Top 

+ 

Land Information 

Back To Top 

+ 

Legal Description 

Back To Top 

+ 

Land Division Act Information 

Back To Top 

- 

Sale History 

Sale Date 

Sale 

Price 

Instrument 

Grantor 

Grantee 

Terms of Sale 

Liber/Page 

Comments 

08/25/2025 

$2,800.00 

WD 

GLADWIN COUNTY 

TREASURER 

KOLB JOHN D 

13-

GOVERNMENT 

1321/15 

 

04/21/2025 

$0.00 

WD 

KEINATH MARLENE 

TRUST 

GLADWIN COUNTY 

TREASURER 

13-

GOVERNMENT 

1310/852 

 

12/01/1985 

$8,500.00 

WD 

 

 

16-LC PAYOFF 

330/41 

 

 

 

 

WORTHINGTON CT GLADWIN, MI 48026 (Property Address) 

Parcel Number: 060-110-000-206-00 

Property Owner: LAND OF LAND LLC 

Summary Information 

> Assessed Value: $6,600 | Taxable Value: $6,600 

> Property Tax information found

Page 6

• 

Property Information (2026) Current As Of 03/19/2026 

• 

Tax Information (2025) 

Jump To: 

Owner and Taxpayer Information | General Information for Tax Year 2026 | Land Information | Legal Description | Land Division Act Information | Sale History 

Click here to add this parcel to your favorite records for easy access on your next visit... 

Parcel is Vacant 

 

Back To Top 

+ 

Owner and Taxpayer Information 

Back To Top 

+ 

General Information for Tax Year 2026 

Back To Top 

+ 

Land Information 

Back To Top 

+ 

Legal Description 

Back To Top 

+ 

Land

Page 7

2144

Page 8

Sal

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

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

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

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Matthew

M.I.

Last Name/Company Name

Wiley

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

6884 Alta Dr

City or Town

Brighton

State

Michigan

ZIP Code

48116

Telephone Number

810-923-5020

Fax Number

E-mail Address

mattwiley@att.net

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

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

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

2383 Rothbury

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Gladwin

Michigan

Taxing Authority (City or Township)

Township Of Butman (GLADWIN)

County 

Gladwin

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

Parcel was purchased via Tax auction for $3,400.00. Other sales occurred at the same time and are within three miles of subject property. Attached is a list of 

properties sold. Source of information was from the Butman Township BSA Online website.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

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

Parcel Identification Number: 26-060-085-000-126-10

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

13000.00

Current Taxable Value as established by the BOR:

13000.00

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

3400.00 

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

1700.00

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

3400.00

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

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

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

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

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Matthew Wiley

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.