Record Finder / 26-002476-TT
Michigan

Melanie Naylor Petitioner V Township Of Baldwin Respondent

Petitioner
Melanie Naylor
Respondent
Township Of Baldwin

Case overview

Docket number
26-002476-TT
Status
Answer Due
CaseType
SC Property
Division
Small Claims Division
County
Iosco
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
3Petition has been verifiedPET109/17/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
2Notice of Docket Number SCNot recordedNot recorded09/17/2026Not recordedDownload
1A petition was received.PETNot recorded06/26/2026$0.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload

Documents

Naylor - Baldwin Twp - BOR 2026.pdfRead complete document text →
Read document text excerpt

Page 1

03/20/2026 

2026 BOARD OF REVIEW DECISION 

FROM 

Assessing Department 

Baldwin Township 

P.O. Box 25 

Rogers City, MI 49779 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

NAYLOR MELANIE G & STEVEN P 

2181 WATERS EDGE 

031-035-200-001-50 

2181 WATERS EDGE 

EAST TAWAS MI 48730 

T22N RSE SEC 35 PRT OF N 1/2 OF N 1/2 OF GOVT LOT | 

COM @ W MEANDER COR ON N LN OF SEC TH S 89D 46M 

15S E 944.6 FT TO POB TH CONT S 89D 46M 15S E 441.3 FT 

TH § 35D 57M 358 W 64.11 FT TH S 88D 18M 02S 

E 109.97 FT 

TH S 26D 37M 26S W ALG SHORE 118.66 FT TH S 88D 17M 

47S 

W 68.11 FT TH 

S$ 35D 51M 21S W 201.37 FT TH N 88D 49M 

158 

W 42.63 FT TH N 36D 47M 25S E 158.19 

FT TH N 09D 35M 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 031-035-200-001-50 

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

Board of Review Comments 

LOWERED 

[2026 ORIGINAL ASSESSED VALUE 

411,700 

| 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

350,000 

| 

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

[2026 ORIGINAL TAXABLE VALUE 

411,700 

] 

[2026 "BOARD OF REVIEW" TAXABLE VALUE 

350,000 

] 

2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

| 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

If you disagree with the decision of the Board of Review regarding tentative taxable value, further appeal may be made to the Michigan Tax 

Tribunal, by submitting a petition (available on their website at http:/www.mi.gov/taxtrib) by May 31 for Commercial Real, Industrial Real, 

Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property by July 31 for Agricultural Real, Residential 

Real, Timber - Cut Over Real, and Agricultural Personal Property. 

Property Classification appeals ONLY may be appealed to the State Tax Commission by submitting a petition by June 30th and visiting their 

webiste at http://www.mi.gov/statetaxcommission

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.

scpetition_valuation.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Melanie

M.I.

Last Name

Naylor

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

2181 Waters Edge

City or Town

East Tawas

State

Michigan

ZIP Code

48730

Telephone Number

2484064443

E-mail Address

peter@ellensonlaw.com

Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Peter

M.I.

Last Name

Ellenson

Firm Name (if any)

Peter Ellenson PC

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

30500 Northwestern Highway

Suite 500

City or Town

Farmington Hills

State

Michigan

ZIP Code

48334

Telephone Number

2484064443

E-mail Address

peter@ellensonlaw.com

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 parcel

N/A 

Property Address (No., Street)

2181 Waters Edge

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

City or Town

East Tawas

County

Iosco

State

Michigan

ZIP Code

48730

Taxing Authority (City or Township)

Township Of Baldwin (IOSCO)

Check which of the following you are appealing: (check all that apply)

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

The assessed and taxable values of the subject parcel exceed 50% of true cash value.

Jurisdictional Issues:

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

If Yes, check which Board of Review you attended: March

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

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

031 035 200 001 50

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

411700

Current Taxable Value as established by the Board of Review:

350000

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

What do you believe is the fair market value?

550000

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

275000

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

275000

 

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

Petitioner’s Signature: 

/s/ Peter Ellenson

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

The filing fee is based on the greater of 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.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

Yes

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.

SC_Notice_of_Docket_Number.2026-09-17_09-47-03.pdfRead complete document text →
Read document text excerpt

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

Melanie Naylor,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002476

Township Of Baldwin,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: September 17, 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

Melanie Naylor,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002476

Township Of Baldwin,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: September 17, 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.

Naylor - Baldwin Twp - BOR 2026.pdfRead complete document text →
Read document text excerpt

Page 1

03/20/2026 

2026 BOARD OF REVIEW DECISION 

FROM 

Assessing Department 

Baldwin Township 

P.O. Box 25 

Rogers City, MI 49779 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

NAYLOR MELANIE G & STEVEN P 

2181 WATERS EDGE 

031-035-200-001-50 

2181 WATERS EDGE 

EAST TAWAS MI 48730 

T22N RSE SEC 35 PRT OF N 1/2 OF N 1/2 OF GOVT LOT | 

COM @ W MEANDER COR ON N LN OF SEC TH S 89D 46M 

15S E 944.6 FT TO POB TH CONT S 89D 46M 15S E 441.3 FT 

TH § 35D 57M 358 W 64.11 FT TH S 88D 18M 02S 

E 109.97 FT 

TH S 26D 37M 26S W ALG SHORE 118.66 FT TH S 88D 17M 

47S 

W 68.11 FT TH 

S$ 35D 51M 21S W 201.37 FT TH N 88D 49M 

158 

W 42.63 FT TH N 36D 47M 25S E 158.19 

FT TH N 09D 35M 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 031-035-200-001-50 

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

Board of Review Comments 

LOWERED 

[2026 ORIGINAL ASSESSED VALUE 

411,700 

| 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

350,000 

| 

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

[2026 ORIGINAL TAXABLE VALUE 

411,700 

] 

[2026 "BOARD OF REVIEW" TAXABLE VALUE 

350,000 

] 

2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

| 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

If you disagree with the decision of the Board of Review regarding tentative taxable value, further appeal may be made to the Michigan Tax 

Tribunal, by submitting a petition (available on their website at http:/www.mi.gov/taxtrib) by May 31 for Commercial Real, Industrial Real, 

Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property by July 31 for Agricultural Real, Residential 

Real, Timber - Cut Over Real, and Agricultural Personal Property. 

Property Classification appeals ONLY may be appealed to the State Tax Commission by submitting a petition by June 30th and visiting their 

webiste at http://www.mi.gov/statetaxcommission

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.

scpetition_valuation.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Melanie

M.I.

Last Name

Naylor

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

2181 Waters Edge

City or Town

East Tawas

State

Michigan

ZIP Code

48730

Telephone Number

2484064443

E-mail Address

peter@ellensonlaw.com

Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Peter

M.I.

Last Name

Ellenson

Firm Name (if any)

Peter Ellenson PC

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

30500 Northwestern Highway

Suite 500

City or Town

Farmington Hills

State

Michigan

ZIP Code

48334

Telephone Number

2484064443

E-mail Address

peter@ellensonlaw.com

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 parcel

N/A 

Property Address (No., Street)

2181 Waters Edge

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

City or Town

East Tawas

County

Iosco

State

Michigan

ZIP Code

48730

Taxing Authority (City or Township)

Township Of Baldwin (IOSCO)

Check which of the following you are appealing: (check all that apply)

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

The assessed and taxable values of the subject parcel exceed 50% of true cash value.

Jurisdictional Issues:

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

If Yes, check which Board of Review you attended: March

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

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

031 035 200 001 50

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

411700

Current Taxable Value as established by the Board of Review:

350000

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

What do you believe is the fair market value?

550000

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

275000

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

275000

 

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

Petitioner’s Signature: 

/s/ Peter Ellenson

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

The filing fee is based on the greater of 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.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

Yes

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.