Record Finder / 26-002654-TT
Michigan
Melissa Kessler Petitioner V Township Of Denton Respondent
- Petitioner
- Melissa Kessler
- Respondent
- Township Of Denton
Case overview
- Docket number
- 26-002654-TT
- Status
- Answer Due
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Roscommon
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 5 | Answer was received | RESP | Not recorded | 10/20/2026 | Not recorded | Download |
| 4 | Petition has been verified | PET | 1 | 09/25/2026 | Not recorded | Download |
| 3 | Notice of Docket Number SC | Not recorded | Not recorded | 09/25/2026 | Not recorded | Download |
| 2 | Attachments to the Petition were filed | PET | Not recorded | 07/14/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 07/14/2026 | $0.00 | Download |
Documents
scanswer_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 PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. 26-002654 Respondent’s Contact Information: Filer Type: Local Unit of Government Local Unit of Government: Township Of Denton (ROSCOMMON) First Name M.I. Last Name Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number E-mail Address Respondent’s Attorney/Authorized Representative’s Contact Information, if any: First Name Sarah M.I. M Last Name Stevens Firm Name (if any) Denton Township Address (No., Street, P.O. Box or Rural Route) 2565 S Gladwin Rd PO Box 289 City or Town Prudenville State Michigan ZIP Code 48651 Telephone Number 989-366-5913 E-mail Address mzsmarie@hotmail.com Subject Property Information: Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings. *If necessary, attach a separate sheet. N/A Does the subject property have a principal residence exemption of 50% or more? Yes
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Please Explain Your Answer to this Appeal: Based on the Assessing methods used to value this parcel, including the 2026 Cherokee Village Sales Study, land valuation analysis, and consideration of Economic Condition Factor, I conclude that the 2026 Assessed Value of $265,000 adjusted by the March Board of Review is accurate. This value is supported by available market evidence and is consistent with market conditions in this specific area of Denton Township. Jurisdictional Issues: IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES: Did Petitioner protest the assessment at a Board of Review? Yes If Yes, check which Board of Review Petitioner attended: March If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? *Submit a copy of the Notice of Assessment with the Answer. If the July or December Board of Review revised the assessment(s) at issue, did it have authority? If yes, please cite the Board’s authority? Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No If yes, please explain Is Petitioner appealing from a State Tax Commission Order? No If yes, when was it issued? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE: When was the Notice of Uncapping issued? Under what statutory section was the taxable value uncapped?
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Valuation Information: Parcel Identification Number: 72-003-214-221-0000 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 265000 Current Taxable Value as established by the Board of Review: 265000 What do you believe is the fair market value? 530000 What do you believe is the taxable value? Electronic Signature *Typing your name below will serve as your signature Respondent’s Signature: /s/ Sarah M Stevens, Assessor Attorney or Authorized Agent’s Signature: /s/
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 MELISSA M.I. Last Name KESSLER Mailing Address (No., Street, P.O. Box or Rural Route) 108 Choctaw Trail City or Town Prudenville State Michigan ZIP Code 48651 Telephone Number 5862953421 E-mail Address melissa.kessler64@gmail.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) 108 Choctaw Trail City or Town Prudenville County Roscommon State Michigan ZIP Code 48651 Taxing Authority (City or Township) Township Of Denton (ROSCOMMON) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal:
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 The Board of Review reduced the property's assessed value; however, I respectfully believe the remaining assessment exceeds the property's true cash value as of December 31, 2025. The property was purchased in an arm's-length transaction on May 22, 2025, for $465,000, and a Michigan-licensed independent appraiser retained by the lender concluded the market value was $465,000. No significant improvements were made to the property between the May 2025 purchase and December 31, 2025, that would justify a substantial increase in market value. Based on the arm's-length purchase, the independent appraisal, and the market as of December 31, 2025, I respectfully request that the Tribunal determine the property's True Cash Value to be $470,000. 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: 003-214-221-0000 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 265000 Current Taxable Value as established by the Board of Review: 265000 What do you believe is the fair market value? 470000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 235000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Electronic Signature *Typing your name below will serve as your signature
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 Petitioner’s Signature: /s/ Melissa Kessler 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.2026-09-25_07-41-18.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 Melissa Kessler, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002654 Township Of Denton, 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 25, 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 Melissa Kessler, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002654 Township Of Denton, 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 25, 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 Melissa Kessler, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002654 Township Of Denton, 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 25, 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.
108 Choctaw - Supporting Exhibits - 2026 Property Tax Appeal.pdfRead complete document text →
Read document text excerpt
Page 1
SUPPORTING EXHIBITS Michigan Tax Tribunal – Small Claims Division 2026 Property Tax ValuaƟon Appeal PeƟƟoner: Melissa Kessler Parcel Number: 003-214-221-0000 Property Address: 108 Choctaw Trail Prudenville, MI 48651 Contents 1. Statement in Support of PeƟƟon 2. SeƩlement Statement 3. Independent Appraisal 4. March 2026 Board of Review Decision and PeƟƟon to the Board of Review
Page 2
STATEMENT IN SUPPORT OF PETITION Michigan Tax Tribunal — Small Claims Division Tax Year: 2026 Petitioner: Melissa Kessler Parcel Number: 003-214-221-0000 Property Address: 108 Choctaw Trail, Prudenville, MI 48651 | respectfully request that the Michigan Tax Tribunal determine the True Cash Value of my property to be $470,000 for the 2026 tax year. The property was purchased in an arm's-length transaction on May 22, 2025, for $465,000. As part of that purchase, a Michigan-licensed independent appraiser retained by the lender concluded that the property's market value was $465,000. The March 2026 Board of Review reduced the assessed and taxable values from $304,500 to $265,000. A copy of the Board's decision is attached. | appreciate the Board's consideration; however, | respectfully believe the remaining assessment continues to exceed the property's True Cash Value as of the statutory valuation date of December 31, 2025. No significant improvements were made to the property between the May 2025 purchase and December 31, 2025, that would justify a substantial increase in market value. Based on: o the recent arm's-length purchase, « the independent lender appraisal, s the absence of significant improvements before the valuation date, and « market conditions as of December 31, 2025, | respectfully request that the Tribunal determine the property's True Cash Value to be $470,000, resulting in an Assessed Value of $235,000 and a Taxable Value of $235,000. Thank you for your consideration. Respectfully submitted, Melissa Kessler
Page 3
American Land Title Association FINAL ALTA Settlement Statement - Buyer Adopted 05-01-2015 Three Lakes Abstract & Title 2760 W. Houghton Lake Drive Houghton Lake, MI 48629 (989) 366-8229 File No./Escrow No.: 25-441074 Officer/Escrow Officer: Kate Vaughn Property Address: 108 CHOCTAW TRAIL PRUDENVILLE, MI 48651 (ROSCOMMON) (72-003-214-221-0000) Buyer: JERRY KESSLER AND MELISSA KESSLER 7689 Birch Lane Shelby Township, MI 48316 5/22/2025 5/22/2025 Settlement Date: Disbursement Date: Description Buyer Debit Credit Deposits, Credits, Debits Sale Price of Property $465,000.00 Deposit $5,000.00 Summer Tax Escrow Hold to Three Lakes Abstract & Title $2,661.30 Prorations Homeowners Association Proration 5/22/2025 to 7/1/2025 @ $150.00/Year $16.44 Summer Tax Proration 5/22/2025 to 7/1/2025 @ $1,774.26/Year $194.44 Utility Proration 4/1/2025 to 5/22/2025 @ $103.00/Quarter $57.57 Winter Tax Proration 1/1/2025 to 5/22/2025 @ $3,021.64/Year $1,167.26 Commissions Admin Fee - Selling to St. Helen Realty $250.00 New Loans Loan Amount $279,000.00 Appraisal Fee to Mortgage 1 Inc. $500.00 Credit Report to Mortgage 1 Inc. $89.50 Administration Fee to Mortgage 1 Inc. $445.00 Underwriting Fee to Mortgage 1 Inc. $545.00 Application Fee to Mortgage 1 Inc. $250.00 Prepaid Interest ( 51.5959 per day from 5/22/2025 to 6/1/2025 ) $515.96 Homeowner's Insurance Premium ( mo.) to State Farm $1,965.00 Homeowner's Insurance $163.75 per month for 3 mo. $491.25 Property Taxes $251.80 per month for 8 mo. $2,014.40 Property Taxes $147.86 per month for 2 mo. $295.72 Aggregate Adjustment $2,033.41 Title Charges Title - Lender's Title Insurance to Three Lakes Abstract & Title $1,134.00 Title - ALTA 8.1 Environmental Protection Lien Endorsement(s) to Three Lakes Abstract & Title Title - ALTA 9.0 Restrictions, Encroachments, Minerals, Loan Policy (4-2-12) Endorsement(s) to Three Lakes Abstract & Title Title - Settlement or closing fee to Three Lakes Abstract & Title $260.00 Title - Technology Service Fee to Three Lakes Abstract & Title $17.50 Page 1 of 3 File # 25-441074 Printed on 5/21/2025 at 9:09 AM
Page 4
Government Recording and Transfer Charges Recording fees: Deed $35.00 $35.00 Mortgage $30.00 $30.00 Debit Credit ‘Subtotals $474,677.10 $285,224.83 Due From Buyer $189,452.27 Totals $474,677.10 $474,677.10 Page 2 of 3 File # 25-441074 Printed on 5/21/2025 at 9:09 AM
Page 5
Acknowledgement Well have carefully reviewed the ALTA Settlement Statement and find it to be a true and accurate statement of all receipts and disbursements made on my account or by me in this transaction and further certify that | have received a copy of the ALTA Settlement Statement. We/l authorize Three Lakes Abstract & Title to cause the funds to be disbursed in accordance with this statement. BUYER(S) a Sy 27, = VV. LLL Sino MELSSHKESSLER 7 File # 25-441074 Fags 3 of3 Printed on 5/21/2025 at 9:09 AM
Page 6
File No. 20250284 inson Appraisal & Associates, LLC APPRAISAL OF LOCATED AT: 108 Choctaw TRL Prudenville, MI 48651 FOR: Mortgage 1, Inc - Plumbrook 43456 Mound Rd Sterling Heights, MI, 48314 BORROWER: Melissa Kessler AS OF: May 2, 2025 BY: Robert Lee Robinson Jr. State Certified Real Estate Appraiser
Page 7
File No. 20250284 1Nson Appr al & Associates, LLC DartAppraisal.com Mortgage 1, Inc - Plumbrook 43456 Mound Rd Sterling Heights, MI, 48314 File Number: 20250284 In accordance with your request, | have appraised the real property at: 108 Choctaw TRL Prudenville, MI 48651 The purpose of this appraisal is to develop an opinion of the market value of the subject property, as improved. The property rights appraised are the fee simple interest in the site and improvements. In my opinion, the market value of the property as of May 2, 2025 is: $465,000 Four Hundred Sixty-Five Thousand Dollars The attached report contains the description, analysis and supportive data for the conclusions,
Page 8
ROBI
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 MELISSA M.I. Last Name KESSLER Mailing Address (No., Street, P.O. Box or Rural Route) 108 Choctaw Trail City or Town Prudenville State Michigan ZIP Code 48651 Telephone Number 5862953421 E-mail Address melissa.kessler64@gmail.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) 108 Choctaw Trail City or Town Prudenville County Roscommon State Michigan ZIP Code 48651 Taxing Authority (City or Township) Township Of Denton (ROSCOMMON) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal:
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 The Board of Review reduced the property's assessed value; however, I respectfully believe the remaining assessment exceeds the property's true cash value as of December 31, 2025. The property was purchased in an arm's-length transaction on May 22, 2025, for $465,000, and a Michigan-licensed independent appraiser retained by the lender concluded the market value was $465,000. No significant improvements were made to the property between the May 2025 purchase and December 31, 2025, that would justify a substantial increase in market value. Based on the arm's-length purchase, the independent appraisal, and the market as of December 31, 2025, I respectfully request that the Tribunal determine the property's True Cash Value to be $470,000. 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: 003-214-221-0000 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 265000 Current Taxable Value as established by the Board of Review: 265000 What do you believe is the fair market value? 470000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 235000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Electronic Signature *Typing your name below will serve as your signature
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 Petitioner’s Signature: /s/ Melissa Kessler 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.