Michael Bork, Fiona Bork, Petitioners V Township Of Milton, 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 Bork, Fiona Bork, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003799 

 

Milton 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default on October 15, 2024, because Petitioner filed an outdated Tribunal petition 

form.1 On November 13, 2024, 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 

shall result in the dismissal of the case . . .” and referenced Grimm v Dep’t of Treasury.2 

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.3 

 

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 Although it was not noted in the October 15, 2024 Order of Default, Petitioner also failed to provide a 

copy of the notice giving rise to the appeal for Parcel 05-12-219-009-00. 

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

3 Id. at 149.

Page 2

MTT Docket No. 24-003799 

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: December 12, 2024 

 

 

By _____________________________ 

smm/jcr 

 

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

Michael Bork,Fiona Bork,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003799

Township Of Milton,

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.

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.

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.

Page 2

MTT Docket No. 24-003799

Page 2 of 6

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: December 11, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 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 Bork,Fiona Bork,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003799

Township Of Milton,

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.

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.

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

Page 4

MT

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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 Bork,Fiona Bork, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003799 

Township Of Milton,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

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

entered an order holding Petitioner in default on October 15, 2024.1 Petitioner was 

required to cure the default 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 the documentation required by the October 15, 2024default order, (2) file 

a Motion to Set Aside Default, and (3) file proof the Motion and a copy of the 

documentation were served on Respondent. The foregoing must be filed with the 

Tribunal within 14 days of the entry of this Order.

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

TTR 231.3 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 13, 2024

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 See also MCL 205.732.

Page 2

MTT Docket No. 24-003799

Page 2 of 6

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 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 Bork,Fiona Bork, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003799 

Township Of Milton,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

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

entered an order holding Petitioner in default on October 15, 2024.4 Petitioner was 

required to cure the default 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.5 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 the documentation required by the October 15, 2024default order, (2) file 

a Motion to Set Aside Default, and (3) file proof the Motion and a copy of the 

documentation were served on Respondent. The foregoing must be filed with the 

Tribunal within 14 days of the entry of this Order.

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

TTR 231.6 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 13, 2024

4 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).” 

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

6 See also MCL 205.732.

Page 4

MTT Docket No. 24-003799

Page 4 of 6

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 5

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 Bork,Fiona Bork, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003799 

Township Of Milton,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

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

entered an order holding Petitioner in default on October 15, 2024.7 Petitioner was 

required to cure the default 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.8 Therefore,

IT IS ORDERED that the time for

Page 6

MTT

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

Page 1

www.michigan.gov/treasury 

Michigan Department of Treasury 

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

Petition Number 

Parcel Code 

24-001 

05-12-219-009-31 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

Denied 

O 

Assessed Value Changed From: 

[ 

2,052,100 

To: 

[ 

2,052,100.00 

| 

Record of Vote - Board or three member committee of board 

Chairperson: [Yes 

[] 

No o 

Member: 

d ves 

[J no $2) I< 

Member: 

[] yes 

[] o> 

Reason for Board Action: 

UNDER MCL 

205.737(3), 

“THE 

PETITIONER HAS 

THE BURDEN 

OF PROOF 

IN ESTABLISHING 

THE 

TRUE 

CASH VALUE 

OF 

THE 

PROPERTY” 

AND 

“THIS 

BURDEN ENCOMPASSES 

TWO SEPARATE CONCEPTS: 

(1) 

THE BURDEN 

OF 

PERSUASION” 

AS 

WELL 

AS 

(2) 

“THE 

BURDEN 

OF GOING 

FORWARD WITH 

THE EVIDENCE”. 

IN 

THIS 

PROTEST 

THE BOARD DETERMINED 

THAT 

THE OWNER 

DID 

NOT 

MEET 

THE 

BURDEN 

PROVING 

THE ASSESSED VALUE 

OF 

THE 

SUBJECT 

PROPERTY EXCEEDS 

50% 

OF MARKET 

VALUE, 

NO EVIDENCE 

WAS 

SUPPLIED. 

ADDITIONALLY, 

THE 

BOARD DETERMINED THAT 

THE 

OWNER DID 

NOT 

MEET 

THE 

BURDEN 

OF 

PERSUASION.” 

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

Tribunal, P.O Box 30232, Lansing, Mi. 48909 by May 31 for Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial 

2 TENATIVE TAXABLE VALU E Personal and Utility Personal Property by July 31 for Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricullural Personal Property. 

Disposition by Board of Review. The Board of Review must state the reason for its action below, 

x 

Denied 

O 

Tenative Taxable Value Changed From: 

1,278,280 

To: 

1,278,280.00 

Record of Vote - Board or three member committee of board. 

. 

) 

® 

Pr 

Chairperson: [V] ves 

[] 

No 

fz 

Member 

o 

ves 

[] 

No of 

Member 

[A ves 

[7] nome 

RRA50R FUELHAT (3), 

“THE PETITIONER HAS THE BURDEN OF PROOF IN ESTABLISHING THE TRUE CASH VALUE 

OF 

THE 

PROPERTY” 

AND 

“THIS 

BURDEN ENCOMPASSES 

TWO SEPARATE 

CONCEPTS: 

(1) 

THE BURDEN 

OF PERSUASION” 

AS 

WELL 

AS 

(2) 

“THE BURDEN 

OF GOING 

FORWARD WITH 

THE 

EVIDENCE”. 

IN THIS 

PROTEST 

THE 

BOARD 

DETERMINED 

THAT 

THE 

OWNER 

DID 

NOT 

MEET 

THE 

BURDEN 

PROVING 

THE ASSESSED 

VALUE 

OF 

THE 

SUBJECT 

PROPERTY EXCEEDS 

50% 

OF MARKET VALUE, 

NO EVIDENCE 

WAS 

SUPPLIED. 

ADDITIONALLY, 

THE 

BOARD DETERMINED 

If you disagree with lhe decision of the Board of Review regarding tentative taxable value, further appeal may be made to the Michigan Tax Tribunal, P.O. Box 

30232, Lansing, Mi. 48909 by May 31 for Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal 

3. CLASSIFICATION 

Property by July 31 for Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property. 

Disposition by Board of Reiew. The Board of Review must state the reason for its action below. 

[l 

Denied 

O 

Classification Changed From: 

401 

To: 

Record of Vote - Board or three member committee of board. 

Chairperson: 

[J Yes 

[J 

NO mms 

Member. 

[J ves 

[] 

NO 

—ms 

Member. 

[J] ves 

[1 no Tits 

Reason for Board Action: 

If you disagree with the decision of the Board of Review regarding classification, appeal is made by sending Form 2167 to the State Tax Commission, P.O. Box 30471, Lansing, Mi. 48909 by June 30 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

Disposition by Board of Reiew. The Board of Review must state the reason for its action below. 

| 

Exemption Request Denied 

[| 

Exemption percent modified from 

% To: 

% 

Record of Vote - Board or three member committee of board. 

Chairperson: 

[J yes 

[] 

NO 

Member: 

[J 

ves 

[J 

no 

Member: 

[J] yes 

[] NO— 

Inifials. 

Initials 

Initials | 

Reason for Board Action: 

If you disagree with the decision of the Board of Review regarding classification, appeal is made by sending Form 2167 to the State Tax Commission, P.O. Box 30471. Lansing, Mi_48809 by June 30. 

5. Adjournment 

Date of Final adjournment of Board of Review 

March 13, 2024 

Try i 7 

™ Harch 3 2024

Page 2

2024 BOARD OF REVIEW DECISION 

FROM 

MILTON TOWNSHIP 

BOARD 

OF REVIEW 

PO BOX 309 

KEWADIN MI 49648 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional 

): 

05-12-219-009-31 

9567 S WEST TORCH L 

COM AT THE W 1/4 COR OF SEC 19; TH S 89 DEG 1021” E 

BORK MICHAEL D & FIONA CM 

1483.07 FT ALG E-W 1/4 LINE TO C/L OF $ WEST TORCH LK 

9567 S WEST TORCH LAKE DR 

" 

ry 

. 

pip 

RAPID CITY MI 49676 

DR; TH S 00 DEG 29°15” 

E 71.75 FT; TH S 09 DEG 57°15” 

E 

145.65 FT ALG SD C/L TO THE POB; TH S 89 DEG 11°09” E 

551.82 FT TO TRAVERSE LINE ALG SHORE OF TORCH 

LAKE; TH S 18 DEG 01°35” E 105.66 FT; TH S 02 DEG 36°42” E 

252.50 FT; TH S 00 DEG 19°35” E 108.38 FT ALG TRAVERSE; T 

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. 

oR 

The Board has completed their review of parcel number 

05-12-219-009-31 

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

Board of Review Comments 

UNDER MCL 205.737(3), "THE PETITIONER HAS THE BURDEN OF PROOF IN ESTABLISHING THE TRUE CASH VALUE OF THE PROPERTY” 

AND “THIS BURDEN ENCOMPASSES TWO SEPARATE CONCEPTS: (1) THE BURDEN OF PERSUASION” AS WELL AS (2) “THE BURDEN OF 

GOING FORWARD WITH THE EVIDENCE”, IN THIS PROTEST THE BOARD DETERMINED THAT THE OWNER DID NOT MEET THE BURDEN 

PROVING THE ASSESSED VALUE OF THE SUBJECT PROPERTY EXCEEDS 50% OF MARKET VALUE, NO EVIDENCE WAS SUPPLIED. 

ADDITIONALLY, THE BOARD DETERMINED THAT THE OWNER DID NOT MEET THE BURDEN OF

Page 3

STATE OF

Page 4

Michi

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 ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003799

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Milton (ANTRIM)

First Name

Amy

M.I.

E

Last Name/Company Name/Unit of Government

Jenema

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

4949 Breeds Hill Trl

City or Town

Williamsburg

State

Michigan

ZIP Code

49690

Telephone Number

231-632-3529

Fax Number

E-mail Address

assessoramy@gmail.com

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

First Name

Amy 

M.I.

Last Name

Jenema

Firm Name (if any)

Milton Township 

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

PO Box 309

City or Town

Kewadin 

State

Michigan

ZIP Code

49648

Telephone Number

231-264-6696

Fax Number

E-mail Address

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

Yes

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

Yes 

Section 4: Explain Your Answer to this Appeal

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, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

The Board of Review had no choice but to deny the request to due the lack of supporting documentation. Additional information will be supplied before the hearing. 

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

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*Submit a copy of the Notice of Assessment with the Answer.

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

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

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

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? No

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s Poverty Exemption:

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR? 

No

If Yes, check which BOR Petitioner attended:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

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

Parcel Identification Number:

05-12-219-009-31 

Classification of Property:

Real 

Residential

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

05-12-219-009-31 = $2,052,100 

Current Taxable Value as established by the BOR:

05-12-219-009-31 = $1,278,280 

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

05-12-219-009-31 = 4,104,281 

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

05-12-219-009-31 = $2,052,100 

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

05-12-219-009-31 = $1,278,280 

Parcel Identification Number:

05-12-219-009-00

Classification of Property:

Real 

Residential

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

05-12-219-009-00 = $192,500

Current Taxable Value as established by the BOR:

05-12-219-009-00 = $123,511

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

05-12-219-009-00 = $385,000

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

05-12-219-009-00 = $192,500

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

 05-12-219-009-00 = $123,511

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Amy Jenema

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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 Bork,Fiona Bork,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003799

Township Of Milton,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to file an updated Tribunal petition form. As such, the petition is not 

properly pending. Petitioner must complete and return a current petition form within 14 

days of the entry of this Order. The petition shall note the docket number assigned by 

the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the 

assigned docket number as an “Amended Petition.” Small Claims petition forms can be 

found on our website at www.michigan.gov/taxtrib. 

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: October 15, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003799

Page 2 of 4

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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. 

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 219(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

Michael Bork,Fiona Bork,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003799

Township Of Milton,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to file an updated Tribunal petition form. As such, the petition is not 

properly pending. Petitioner must complete and return a current petition form within 14 

days of the entry of this Order. The petition shall note the docket number assigned by 

the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the 

assigned docket number as an “Amended Petition.” Small Claims petition forms can be 

found on our website at www.michigan.gov/taxtrib. 

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: October 15, 2024

Patricia L. Halm, Tribunal Chair

Page 4

MTT Docket No. 24-003799

Page 4 of 4

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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 

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 219(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

RECEIVED 

AUG 06 2024 

PROPERTY TAX ATTORNEYS 

:« 

MICHIGAN TAX TRIBUNAL 

Paul O'Neill 

paul@mipropertytaxattorneys.com 

July 30, 2024 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Michael & Fiona Bork v. Milton Township 

Property ID No 05-12-219-009-31; 00 

Dear Clerk, 

Enclosed for filing is a Small Claims Petition in the above matter, along with a copy of 

the March Board of Review Decision. 

Sincerely yours, 

fan 

2. VV SN 

Paul T. ONeill 

PTON:;jb 

Encl.

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION APPEAL 

MTT DOCKET NO. 

Section 1: Petitioner's Contact Information 

First Name/Company Name 

M.L 

Last Name 

Michael & Fiona 

Bork 

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

City or Town 

State 

21? Code 

Telephone Number 

Fax Number 

E-mail Address 

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

First Name 

MLL 

Last Name 

Paul 

O'Neill 

Firm Name (if any} 

Michigan Property Tax Attorneys, P.C. 

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

74 West Long Lake Rd., Suite 101 

City or Town 

State 

ZIP Code 

Bloomfield Hills 

mi 

48304-2770 

Telephone Number 

Fax Number 

(248) 546-7600 

(248) 546-1668 

E-mail Address 

paul@mipropertytaxattorneys.com 

Section 3: Subject Property Information 

How many parcels are you appealing? 

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

adjoining? 

WM Yes DJ No *If no, you must file separate appeals for each non- 

contiguous or non-adjoining parcel. 

*Please use the attached multiple parcel form for information regarding 

any continguous parcels.

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Section 4: Check which of the following you are appealing 

(check all that apply) 

M8 True Cash and Taxable Value 

0 Taxable Value Only (calculation) 

0 Uncapping of Taxable Value 

©) 

Exemption from Taxation (other than the denial of a principal residence or qualified agricultural exemption) 

{J 

Classification 

[3 

Poverty Exemption 

Section 5: Please Explain the Reason for this Appeal 

50% of the True Cash Value is less than the State Equalized Value and Taxable Value. 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review? 

Wives 

[No 

If Yes, check which Board of Review you attended: 

~ MMarch 

Duly 

 [IDecember 

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

{J Assessment Change Notice was not properly sent to Petitioner 

0 Appealing a purported Clerical Error or Mutual Mistake of Fact 

0 Appealing within 35 days of July or December Board of Review Decision 

1 Appealing within 35 days of State Tax Commission Order 

I Appealing within 35 days of receipt of Notice of Uncapping 

Did you request a poverty exemption at the Board of Review? 

[ives 

Wo 

If Ves, check which Board of Review you attended: 

[March 

Duly 

[December

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Section 7: Valuation Information* 

Parcel Number: 

05-12-219-009-31; 00 

Classification of Property: Real 

[Personal 

 O(check one) 

Agricultural @ 

Commercial 

EO 

Industrial 

OJ Residential 

WM Timber-Cutover 

DIDevelopmental 

 ElUtility 

[heck one) 

Current Assessed Value as established by the Board of Review: 

SEE ATTACHED 

Current Taxable Value as established by the Board of Review: 

SEE ATTACHED 

What do you believe is the fair market value? 

SEE ATTACHED 

What do you believe is the taxable value? 

SEE ATTACHED 

*If you are appealing multiple parcels, fill the multiple parcel form information for each contiguous parcel. Please attach 

the completed multiple parcel form(s) to the completed petition form prior to submission. 

Signature: 

Petitioner's Signature: 

Attorney or Authorized Representative’s Signature: 

7 

— 

YA 

i And, 

C 

* 

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, not to exceed a total filing fee od $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

Page 5

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

Bork, Michael D. & Fiona CM 

Petitioner, 

v 

MTT Docket # 

Milton Township 

Respondent. 

MULTIPLE PARCEL PETITION FORM 

1 OF 1 

1. 

The classification of the property identified herein as established by 

Respondent's Board of Review is: 

Tax Year 

Parcel Number 

Real/Personal 

Classification 

2024 

05-12-219-009-31 

Real 

401 

2024 

05-12-219-009-00 

Real 

401 

2. 

The values for the property identified herein as established by Respondent’s 

Board of Review are:

Page 6

3. 

Petitioner contends that the values for the property identified herein are: 

Tax 

Parcel 

True Cash 

State Equalized 

~~ 

]Taxable 

Year 

Number 

Value 

Value 

Value 

2024 

]05-12-219-009-31 

$1,704,374 

$852,187 

$852,187 

2024 

]05-12-219-009-00 

$164,681 

$82,341 

$82,341 

4. 

The values in dispute for the property

Page 7

2024

Page 8

Paul

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 Bork,Fiona Bork,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003799

Township Of Milton,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 15, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

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 Bork,Fiona Bork,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003799

Township Of Milton,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 15, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

RECEIVED 

AUG 06 2024 

PROPERTY TAX ATTORNEYS 

:« 

MICHIGAN TAX TRIBUNAL 

Paul O'Neill 

paul@mipropertytaxattorneys.com 

July 30, 2024 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Michael & Fiona Bork v. Milton Township 

Property ID No 05-12-219-009-31; 00 

Dear Clerk, 

Enclosed for filing is a Small Claims Petition in the above matter, along with a copy of 

the March Board of Review Decision. 

Sincerely yours, 

fan 

2. VV SN 

Paul T. ONeill 

PTON:;jb 

Encl.

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION APPEAL 

MTT DOCKET NO. 

Section 1: Petitioner's Contact Information 

First Name/Company Name 

M.L 

Last Name 

Michael & Fiona 

Bork 

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

City or Town 

State 

21? Code 

Telephone Number 

Fax Number 

E-mail Address 

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

First Name 

MLL 

Last Name 

Paul 

O'Neill 

Firm Name (if any} 

Michigan Property Tax Attorneys, P.C. 

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

74 West Long Lake Rd., Suite 101 

City or Town 

State 

ZIP Code 

Bloomfield Hills 

mi 

48304-2770 

Telephone Number 

Fax Number 

(248) 546-7600 

(248) 546-1668 

E-mail Address 

paul@mipropertytaxattorneys.com 

Section 3: Subject Property Information 

How many parcels are you appealing? 

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

adjoining? 

WM Yes DJ No *If no, you must file separate appeals for each non- 

contiguous or non-adjoining parcel. 

*Please use the attached multiple parcel form for information regarding 

any continguous parcels.

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Section 4: Check which of the following you are appealing 

(check all that apply) 

M8 True Cash and Taxable Value 

0 Taxable Value Only (calculation) 

0 Uncapping of Taxable Value 

©) 

Exemption from Taxation (other than the denial of a principal residence or qualified agricultural exemption) 

{J 

Classification 

[3 

Poverty Exemption 

Section 5: Please Explain the Reason for this Appeal 

50% of the True Cash Value is less than the State Equalized Value and Taxable Value. 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review? 

Wives 

[No 

If Yes, check which Board of Review you attended: 

~ MMarch 

Duly 

 [IDecember 

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

{J Assessment Change Notice was not properly sent to Petitioner 

0 Appealing a purported Clerical Error or Mutual Mistake of Fact 

0 Appealing within 35 days of July or December Board of Review Decision 

1 Appealing within 35 days of State Tax Commission Order 

I Appealing within 35 days of receipt of Notice of Uncapping 

Did you request a poverty exemption at the Board of Review? 

[ives 

Wo 

If Ves, check which Board of Review you attended: 

[March 

Duly 

[December

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Section 7: Valuation Information* 

Parcel Number: 

05-12-219-009-31; 00 

Classification of Property: Real 

[Personal 

 O(check one) 

Agricultural @ 

Commercial 

EO 

Industrial 

OJ Residential 

WM Timber-Cutover 

DIDevelopmental 

 ElUtility 

[heck one) 

Current Assessed Value as established by the Board of Review: 

SEE ATTACHED 

Current Taxable Value as established by the Board of Review: 

SEE ATTACHED 

What do you believe is the fair market value? 

SEE ATTACHED 

What do you believe is the taxable value? 

SEE ATTACHED 

*If you are appealing multiple parcels, fill the multiple parcel form information for each contiguous parcel. Please attach 

the completed multiple parcel form(s) to the completed petition form prior to submission. 

Signature: 

Petitioner's Signature: 

Attorney or Authorized Representative’s Signature: 

7 

— 

YA 

i And, 

C 

* 

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, not to exceed a total filing fee od $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

Page 5

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

Bork, Michael D. & Fiona CM 

Petitioner, 

v 

MTT Docket # 

Milton Township 

Respondent. 

MULTIPLE PARCEL PETITION FORM 

1 OF 1 

1. 

The classification of the property identified herein as established by 

Respondent's Board of Review is: 

Tax Year 

Parcel Number 

Real/Personal 

Classification 

2024 

05-12-219-009-31 

Real 

401 

2024 

05-12-219-009-00 

Real 

401 

2. 

The values for the property identified herein as established by Respondent’s 

Board of Review are:

Page 6

3. 

Petitioner contends that the values for the property identified herein are: 

Tax 

Parcel 

True Cash 

State Equalized 

~~ 

]Taxable 

Year 

Number 

Value 

Value 

Value 

2024 

]05-12-219-009-31 

$1,704,374 

$852,187 

$852,187 

2024 

]05-12-219-009-00 

$164,681 

$82,341 

$82,341 

4. 

The values in dispute for the property

Page 7

2024

Page 8

Paul

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.