Michael A Lanitelli, Petitioner V Township Of Bagley, 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

Michael A Lanitelli, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-003418

Township Of Bagley,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed within 35 days after the final decision, ruling, or determination. 

See MCL 211.7cc and MCL 205.762a(2). As such, and inasmuch as the Tribunal has 

no equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

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.

Page 2

MTT Docket No. 25-003418

Page 2 of 6

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

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

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

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

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 23, 2025

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

Michael A Lanitelli, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-003418

Township Of Bagley,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed within 35 days after the final decision, ruling, or determination. 

See MCL 211.7cc and MCL 205.762a(2). As such, and inasmuch as the Tribunal has 

no equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

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.

Page 4

MTT Docket No. 25-003418

Page 4 of 6

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

Page 5

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.

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

RECEIVED 

JUL 28 2005 

MICHIGAN TAX TRIBUNAL 

MARLON 

I. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

document, you may be placed in default, 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal {e.g. 

Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this 

Section 1: Petitioner's Contact Information 

First Name 

Michael 

MIL 

Last Name/Company Name 

A. 

| lanitell; 

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

2323 W. 

Dixon Lake Drive 

City or Town 

State, 

ZiP Code 

Gaylord 

Mi. 

| 44735 

Telephohe Number 

Fax Number 

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

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

First Name 

ELLipT 

M.I, 

Last Name 

JT. 

| Plumbers 

Firm Name (if any) 

Plumberé + Blumheuy, PL. 

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

7 

Post Office Pox 67 

City or Town 

Gaylord 

State 

Mi. 

ZIP Code 

“49734 

Telephone Number 

4989) 

‘732-2534 

Fax Number 

(289) 732-0856 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Subject Property Information 

Parcel Identification Number: 

Oll-3+40- 000 ~- 025-60 

How many 

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

parcelsareyou | [J ves* 

[] No* 

appealing? 

*If yes, use a muitipte parcel form for information regarding any contiguous parcels. 

*#1f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP) 

[if muitiple, list first property's address] 

2323 

W. DixoN Lalde Drive 

Taxing Authority {City or Township) 

County 

Bagley 

Otsego 

Classification of Property: 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 4: Check which of the following 

you are appealing 

[WF Frincipal Residence Exemption 

[I] Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

Petitioner owns a single. properly locs Ted in &aylord, ms. 

Petitioner Spends four: fi ve months during +he Winter in Arizona. 

He. rents the housing duking his Winter stay. 

Petibionst owns and resides his Gaylord, Ni: home over half He 

| 

year in Michigan. The Michigan resiclae 

1s FPetihona primary end only 

hesidence. Assessor Aas improperly determined that he Gaylord, Miedigan 

property is pot Tebihandis primus heaidtnc. 

Section 6; Jurisdictional Issues 

List the tax year(s) denied: 

025. 

Indicate who denied the exemption under appeal:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of 

the filing 

of this petition, 

. 

. 

lin 

No 

FEE 

I> 

w 

] 

B pp & 

g 

pp S$eeseal 

bis Loliliene.. 

70% 

nme. 

Signature *required 

Petitioner or Attorney/Authorized Representative’s Signature: 

Ww BUT 

To Pobmbaey 

(P. 34971)

Page 4

7/15/25,8:02 AM 

Wictigan Deppiment of Troasusy 

2742: (Rev. 08-23) 

: 

Notice of Denial of Principal Resi 

 fasubd ander auihonty of 

Public 

Act 

59. 

IMG_0831 jpg

Page 5

- 

GRAND RAPIDS MI - 4o1§%s 

17 JUL 2025 

PM 4 er B

Michigan Tax Tribuna L 

Gl w. otfawa St: 

Lawsing, M;. 

“8733 

TH eR 

TT 

AT RT A

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

Michael A Lanitelli,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003418

Township Of Bagley,

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 23, 2025

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

Michael A Lanitelli,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003418

Township Of Bagley,

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 23, 2025

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 

RECEIVED 

JUL 28 2005 

MICHIGAN TAX TRIBUNAL 

MARLON 

I. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

document, you may be placed in default, 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal {e.g. 

Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this 

Section 1: Petitioner's Contact Information 

First Name 

Michael 

MIL 

Last Name/Company Name 

A. 

| lanitell; 

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

2323 W. 

Dixon Lake Drive 

City or Town 

State, 

ZiP Code 

Gaylord 

Mi. 

| 44735 

Telephohe Number 

Fax Number 

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

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

First Name 

ELLipT 

M.I, 

Last Name 

JT. 

| Plumbers 

Firm Name (if any) 

Plumberé + Blumheuy, PL. 

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

7 

Post Office Pox 67 

City or Town 

Gaylord 

State 

Mi. 

ZIP Code 

“49734 

Telephone Number 

4989) 

‘732-2534 

Fax Number 

(289) 732-0856 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Subject Property Information 

Parcel Identification Number: 

Oll-3+40- 000 ~- 025-60 

How many 

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

parcelsareyou | [J ves* 

[] No* 

appealing? 

*If yes, use a muitipte parcel form for information regarding any contiguous parcels. 

*#1f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP) 

[if muitiple, list first property's address] 

2323 

W. DixoN Lalde Drive 

Taxing Authority {City or Township) 

County 

Bagley 

Otsego 

Classification of Property: 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 4: Check which of the following 

you are appealing 

[WF Frincipal Residence Exemption 

[I] Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

Petitioner owns a single. properly locs Ted in &aylord, ms. 

Petitioner Spends four: fi ve months during +he Winter in Arizona. 

He. rents the housing duking his Winter stay. 

Petibionst owns and resides his Gaylord, Ni: home over half He 

| 

year in Michigan. The Michigan resiclae 

1s FPetihona primary end only 

hesidence. Assessor Aas improperly determined that he Gaylord, Miedigan 

property is pot Tebihandis primus heaidtnc. 

Section 6; Jurisdictional Issues 

List the tax year(s) denied: 

025. 

Indicate who denied the exemption under appeal:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of 

the filing 

of this petition, 

. 

. 

lin 

No 

FEE 

I> 

w 

] 

B pp & 

g 

pp S$eeseal 

bis Loliliene.. 

70% 

nme. 

Signature *required 

Petitioner or Attorney/Authorized Representative’s Signature: 

Ww BUT 

To Pobmbaey 

(P. 34971)

Page 4

7/15/25,8:02 AM 

Wictigan Deppiment of Troasusy 

2742: (Rev. 08-23) 

: 

Notice of Denial of Principal Resi 

 fasubd ander auihonty of 

Public 

Act 

59. 

IMG_0831 jpg

Page 5

- 

GRAND RAPIDS MI - 4o1§%s 

17 JUL 2025 

PM 4 er B

Michigan Tax Tribuna L 

Gl w. otfawa St: 

Lawsing, M;. 

“8733 

TH eR 

TT 

AT RT A

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.