Michael Van Lokeren Revoc Michael Van Lokeren, Trustee Petitioner V City Of Harbor Springs 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 Van Lokeren Revoc Michael Van Lokeren, Trustee, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000475

City Of Harbor Springs,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Respondent was held in 

default on July 15, 2026, and the default has been timely cured. The documents curing 

the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: September 3, 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

Michael Van Lokeren Revoc Michael Van Lokeren, Trustee, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000475

City Of Harbor Springs,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Respondent was held in 

default on July 15, 2026, and the default has been timely cured. The documents curing 

the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: September 3, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

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 Van Lokeren Revoc Michael Van Lokeren, Trustee,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000475

City Of Harbor Springs,

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.

NOTE: The parties may not request an informal settlement conference to discuss an 

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

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

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

settlement conference process.

Page 2

MTT Docket No. 26-000475

Page 2 of 2

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

Mediation is a voluntary process where a mediator facilitates communication between 

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

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

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

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

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

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 Van Lokeren Revoc Michael Van Lokeren, Trustee,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000475

City Of Harbor Springs,

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

Page 4

MTT

Page 5

STA

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

67$7(2)0,&+,*$1

*5(7&+(1:+,70(5

'(3$570(172)/,&(16,1*$1'5(*8/$725<$))$,56

0$5/21,%52:1'3$

*29(5125

',5(&725

/$16,1*

PROPERTY TAX APPEAL ANSWER FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

077DOCKET NO. _________________ 

Section 1: Respondent’s Contact Information 

Unit of Government 

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

First Name 

M.I. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information *Use the multiple parcel form for additional, contiguous parcels. 

Are the parcels listed by Petitioner contiguous or adjoining? 

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

Separate sheet if necessary. 

Yes 

No 

Not Applicable 

Parcel Identification Number: 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Yes 

No 

26-000475

City of Harbor Springs

Charles

J

Grimm

Harbor Springs

MI

49740

✔

✔

✔

✔

160 Zoll St., PO Box 678

231 526-2104

assessor@cityofharborsprings.com

51-15-13-203-173

Page 2

67$7(2)0,&+,*$1

*5(7&+(1:+,70(5

'(3$570(172)/,&(16,1*$1'5(*8/$725<$))$,56

0$5/21,%52:1'3$

*29(5125

',5(&725

/$16,1*

Section 4: Explain Your Answer to this Appeal 

Section 5: Jurisdictional Issues 

Check what action prompted this appeal: 

Notice of Denial of Principal Residence Exemption 

Denial by Board of Review 

Denial by Dept. of Treasury 

Other 

If you checked “other” above explain: 

If Petitioner is appealing from a Board of Review denial, check which Board of Review took action: 

March 

July 

December 

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: 

Tax year(s) denied: 

Signature *Required 

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ 

Although there is no one claiming this home as the location where they are registered to

vote, it is not unoccupied. the home is fully furnished and utility bills show usage

throughout many months of the year indicating that the property is occupied and used.

✔

Charles J Grimm

2026

Page 3

aD 

SR 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PAPER FILING INSTRUCTIONS FOR ANSWER TO 

PRINCIPAL RESIDENCE/QUALIFIED AGRICULTURAL EXEMPTION APPEAL 

Follow these instructions for filing this Small Claims answer form. 

For questions that 

are not answered by these instructions, please visit the Tribunal’s website at 

www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. 

Mail the completed form to: 

Michigan Tax Tribunal 

611 W. Ottawa St., Lansing, MI 48933 

U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909 

Other Carriers (UPS, FedEx, DHL): 

2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906 

Section 1: Respondent’s Contact Information: “Respondent” is not the assessor; 

Respondent is the unit of government filing the answer to the petition (i.e. city or 

township). 

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

Information: Respondent must be represented by an attorney or authorized 

representative (i.e., assessor) to file an answer to the petition. 

IMPORTANT: 

If the contact information for Respondent’s attorney or authorized 

representative includes an email address, the Tribunal will use that email address to 

electronically serve all future documents issued by the Tribunal. 

A request by 

Respondent’s attorney or authorized representative to opt out of electronic service once 

an email address is provided must be made in writing. 

Section 3: Subject Property Information: 

e 

Are the parcels contiguous or adjoining: 

If multiple parcels are being 

appealed, indicate whether they are adjoining (i.e., next to each other). 

If all 

parcels are not adjoining, list the parcels that are adjoining in separate groupings. 

Use a separate sheet of paper if necessary. 

o 

Parcel Identification Number: List the parcel number of the property being 

appealed. 

Use the multiple parcel form for additional, contiguous parcels. 

o 

Classification of Property: Check the classification of the property being 

appealed. 

¢ 

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

more: Indicate whether the property had a principal residence exemption of 50% 

or more for all tax years at issue on the date the petition was filed.

Page 4

aD 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Response to this Appeal: Provide the basis of Respondent's 

answer to the appeal and any necessary explanation. 

Section 5: Jurisdictional Issues: 

e 

Check what action prompted this appeal: Indicate what document or action 

occurred to cause Petitioner to appeal. Check only one. 

o 

If you check “other” above, explain: 

If you selected “other” above, describe 

the action that prompted this appeal. 

o 

If Petitioner is appealing from a Board of Review denial: Indicate which 

Board of Review took action. 

o 

List

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000475

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Amended Answer

Attachment File Name: Respondents answer to appeal 7-15-2026

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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 Van Lokeren Revoc Michael Van Lokeren, Trustee,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000475

City Of Harbor Springs,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

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

Therefore,

IT IS ORDERED that Respondent 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.1 

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: /s/ Patricia L. Halm

Entered: July 15, 2026

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-000475

Page 2 of 2

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 Van Lokeren Revoc Michael Van Lokeren, Trustee,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000475

City Of Harbor Springs,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

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

Therefore,

IT IS ORDERED that Respondent 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.2 

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: /s/ Patricia L. Halm

Entered: July 15, 2026

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5).

Page 4

MTT Docket No. 26-000475

Page 2 of 2

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), 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 document, you may be placed in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Michael Van Lokeren Revocable Trust

M.I.

Last Name/Company Name

Michael Van Lokeren, Trustee

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

P.O. Box 169

City or Town

Harbor Springs

State

Michigan

ZIP Code

49740

Telephone Number

314-705-9353

Fax Number

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

michaelvanlokeren@gmail.com

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

First Name

Hugh

M.I.

A

Last Name

Eastwood

Firm Name (if any)

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

PO Box 1692

City or Town

Caseville

State

Michigan

ZIP Code

48725

Telephone Number

314-809-2343

Fax Number

314-228-0107

E-mail Address

hugh@eastwoodlawstl.com

Section 3: Subject Property Information

Parcel Identification Number:

51-15-13-203-173

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel 

form for information regarding any contiguous parcels. If no, you must file separate appeals for each non-

contiguous or non-adjoining parcels or you will be defaulted.

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

683 East Bluff Drive

Harbor Springs

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

49740

Taxing Authority:

City Of Harbor Springs (EMMET)

County:

Emmet

Classification of Property:

Real

Residential

Section 4: Check which of the following you are appealing

Principal Residence Exemption

Section 5: Explain the Reason for this Appeal

The subject parcel is residential, and adjacent and contiguous to the Taxpayer's principal residence at 685 East Bluff Drive, Harbor Springs, Parcel ID No. 51-15-13-

203-172, which already has 100% Principal Residence Exemption.

The parcel contains an unoccupied house, which has no tenant or resident.

The City denied the PRE in its Notice of Denial of Principal Residence Exemption (Exhibit 1 attached).

This parcel qualifies for the PRE under Michigan Dept of Treasury, Principal Residence Exemption Guidelines (March 2025), at pp 40-41. See particularly Guideline 

123 (Exhibit 2 attached).

Section 6: Jurisdictional Issues

List the year(s) denied:

2026

Indicate who denied the exemption under appeal:

Local Unit 

If you checked “other” above, explain:

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied:

3/05/2026

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.

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

Petitioner or Attorney/Authorized Representative’s Signature: 

Hugh A Eastwood

/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

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 Van Lokeren Revoc Michael Van Lokeren, Trustee,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000475

City Of Harbor Springs,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: May 22, 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

Michael Van Lokeren Revoc Michael Van Lokeren, Trustee,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000475

City Of Harbor Springs,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: May 22, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Michael Van Lokeren Trust, 

Petitioner, 

v. 

City of Harbor Springs. 

Respondent. 

 

 

 

 

MTT Docket No. 26-000475 

Parcel No. 51-15-13-203-173 

(f/k/a 51-15-13-203-081) 

 

Hugh A. Eastwood (P86603) 

Attorney for Petitioners 

Michael Van Lokeren Revocable Trust and 

Michael Van Lokeren 

P.O. Box 1692 

Caseville, MI 48725 

(314) 809-2343 

hugh@eastwoodlawstl.com 

 

Charles J. Grimm 

City Assessor 

Representative for Respondent 

P.O. Box 678 

Harbor Springs, MI 49770 

(231) 526-2104 

assessor@cityofharborsprings.com 

 

 

Proof of Service 

Hugh Eastwood states that on April 3, 2026 he did serve a copy of Petitioner’s Propert 

Tax Appeal Petition Form Principal Residence Exemption/Qualified Agricultural Exemption, 

with docket number, as well as Exhibit 1 and 2 thereto, upon the parties named on the attached 

list. 

Entered: April 3, 2026 

 /s/ Hugh A. Eastwood

Page 2

2 

BY CERTIFIED U.S. MAIL, RETURN RECEIPT REQUESTED 

 

Assessor 

City of Harbor Springs 

160 Zoll Street 

P.O. Box 678 

Harbor Springs, Michigan 49740 

 

BY EMAIL 

assessor@cityofharborsprings.com

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

Exhibit 2 – PRE Guideline No. 123

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

Exhibit 1

Michigan 

Department of 

Treasus 

i 

i 

742 Rov. vega) 

Local (City/Township) 

Notice of Denial of Principal Residence Exemption 

Issued under autharity of Public Act 206 of 1893. 

With this notice, you are notified that the Principal Residence Exemption on the property identified below has been denied. if you have 

questions about the denial, you may contact your local government or follow the appeal procedures specified below. For more information 

regarding the Principal Residence Exemption (PRE), please review the PRE guidelines at www.michigan.gov/pre. 

Type or print in blue or black ink. 

PART 1: PROPERTY INFORMATION Type or print legibly. Use a separate form for each property number. 

1. Property Tax Identification Number 

2. Name of Local Unit {Check Township or City)| 

3. County 

51-15-13-203-173 

H on" Harbor Springs 

Emmet 

4. Strast Address of Property (Provide a Complate Address) 

683 E Bluff Drive 

5. Name of Qwner (First, Middle, Last) 

6. Owner's Last Four Digits of Sacial Security Number | 7. Owner's Daytime Telephone Number 

Michael Van Lockeren Revocable Tru| 

XXX-XX- 

8. Name of Co-Owner (First, Middle, Last) 

8. Co-Owner’s Last Four Digits of Social Security Number | 10. Co-Owner'’s Daytime Telephone Number 

Kristi Krey Revocable Trust 

XXX-XX- 

11. Mailing address H different than property address (street or RR#, city, state, ZIP Code) 

PO Box 2027, Boca Grande, FL 33921 

12. Your exemption was denied/adjusted for the following reason: 

[| a. The owner is not a Michigan resident. 

J b. The property claimed is not the owner's principal residence. 

J ¢. The person claiming the exemption is not the owner. 

OJ d. The person claiming the exemption, claimed or was granted, a substantially similar exemption in another state. 

e. other the property is not unoccupied 

13. Claim Denied for Calendar Year(s): 

14. Percentage Adjusted ta: 

(see instructions) 2026 

0 % 

PART 2: CERTIFICATION 

15. Name of the Local Assessor (Print or Type) 

Jeff Grimm 

16. Signature of Local Assessor 

17. Date 

. 

— 

A 

— 

2/ 5 7 224 

18 

s«adit Telephone Number of Local Government 

231 526-2104 P.O. Box 678, Harbor Springs, MI 49740-0678 

19. Emall Address of Assessor 

HOMEOWNER’S RIGHT TO APPEAL 

If you disagree with this denial, you may appeal to the Residential/Small Claims Division of the Michigan Tax Tribunal within 35 

days of the denial. An appeal with the Michigan Tax Tribunal can be initiated by the timely filing of a petition. The petition must 

be a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at 

www.michigan.gov/taxtrib. You can print the Petition for Denial of Exemption for Principal Residence/Qualified Agricultural and mail 

the completed form to the Michigan Tax Tribunal at P.O. Box 30232, Lansing, Michigan 48909 or complete the form online and submit 

electronically, if provided for by the Michigan Tax Tribunal. 

Exhibit 1

Page 2

Reset Form 

Michigan Department of Treasury 

2388 (Rev 07-22) 

ASSESSOR'S DATE STAMP 

Principal Residence Exemption (PRE) Affidavit 

{ssued under authority of Public Act 208 of 1893 

Read the instructions before completing the form. This form must be filed with the assessor for the city or 

township where the property is located. Do not submit this form if the property is not your principal 

residence and/or any of the disqualifying factors apply as listed in MCL 241.7(cc). For information 

regarding the PRE, please review the PRE Guidelines at www.michigan.gov/pre. 

Type or print in blue or black ink. 

PART 1: PROPERTY INFORMATION Type or print legibly. Use a separate form for each property tax identification number. 

1 

Property Tax Identification Number 

2. Name of Local Unit (Check Township or City} | 3. County 

51-15-13-203-173 (fk/a 51-1513-203-081) 

[i] &™™ Harbor Springs 

| 

Emmet 

4 Steet Address of Property (Provide a Complete Address) 

: 

683 East Bluff Drive, Harbor Springs, MI 49740 

§ Name of Owner (First, Middle, Last) 

8 Owner's Last Four Digits of Social Security Number 

| 7. Owner's Daytime Telephone Numbes 

Michag! Van Lokaren Revocsbla Trust uad 8/15/1885 (17% TOC) 

XXK-XX- 1424 

| 

814-705-9353 

8 Nama of Co-Owner (Flrst, Middle, Last) 

© Co-Owner’s Last Four Digits of Soclat Security Number | 10. Co-Owner's Daytime Telephone Number 

Kristi Kray Revocable Trust uad 8/04/1894 (83% TOC) 

XXX-XX- 2605 

314-705-9393 

11. Date you owned and occupied the Property in BNE 1 

.. ec... voeusreeesmsssesessrssesns 

po 

ower. 

Ms 

11. October 24, 2025 

| 

The property in line 1 above is my: 

11a. 

DOPrincipal residence 

Month 

Day 

Year 

11b. 

ElUnoccupied adjoining or contiguous property that is classified residential or timber-cutover. 

12. List the percentage (100% to 1%) of the property that is occupied by the owner claiming the property as a principal 

residence. 

if the property has more than one home on it, it is a multi-dwelling, used for purposes other than a 

| 

principal residence, or partially rented, the owner may claim only a partial exemption. Please consult with your 

100 

local assessor to determine the percentage of the examption the owner is allowed to claim in these situations........ 

12 

% 

13. Have you or your spouse claimed a principal residence exemption for another Michigan principal residence? 

.. 

... 13 

Yes 

| No 

14. 

if yes to 13, enter the property address and parcel number: 

685 East Blutf Drive, Harbor

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), 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 document, you may be placed in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Michael Van Lokeren Revocable Trust

M.I.

Last Name/Company Name

Michael Van Lokeren, Trustee

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

P.O. Box 169

City or Town

Harbor Springs

State

Michigan

ZIP Code

49740

Telephone Number

314-705-9353

Fax Number

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

michaelvanlokeren@gmail.com

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

First Name

Hugh

M.I.

A

Last Name

Eastwood

Firm Name (if any)

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

PO Box 1692

City or Town

Caseville

State

Michigan

ZIP Code

48725

Telephone Number

314-809-2343

Fax Number

314-228-0107

E-mail Address

hugh@eastwoodlawstl.com

Section 3: Subject Property Information

Parcel Identification Number:

51-15-13-203-173

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel 

form for information regarding any contiguous parcels. If no, you must file separate appeals for each non-

contiguous or non-adjoining parcels or you will be defaulted.

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

683 East Bluff Drive

Harbor Springs

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

49740

Taxing Authority:

City Of Harbor Springs (EMMET)

County:

Emmet

Classification of Property:

Real

Residential

Section 4: Check which of the following you are appealing

Principal Residence Exemption

Section 5: Explain the Reason for this Appeal

The subject parcel is residential, and adjacent and contiguous to the Taxpayer's principal residence at 685 East Bluff Drive, Harbor Springs, Parcel ID No. 51-15-13-

203-172, which already has 100% Principal Residence Exemption.

The parcel contains an unoccupied house, which has no tenant or resident.

The City denied the PRE in its Notice of Denial of Principal Residence Exemption (Exhibit 1 attached).

This parcel qualifies for the PRE under Michigan Dept of Treasury, Principal Residence Exemption Guidelines (March 2025), at pp 40-41. See particularly Guideline 

123 (Exhibit 2 attached).

Section 6: Jurisdictional Issues

List the year(s) denied:

2026

Indicate who denied the exemption under appeal:

Local Unit 

If you checked “other” above, explain:

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied:

3/05/2026

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.

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

Petitioner or Attorney/Authorized Representative’s Signature: 

Hugh A Eastwood

/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.