Mindaugas Zukauskas Petitioner V Township Of Evangeline 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

Mindaugas Zukauskas,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000660

Township Of Evangeline,

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. 26-000660

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

Mindaugas Zukauskas,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000660

Township Of Evangeline,

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

Page 4

MTT

Page 5

STATE

Page 6

M

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Page 1

RECEIVED 

JUL 03 2008 

MI CHIGAN TAX TRIB. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26-000660 

Section 1: Respondent’s Contact information 

Unit of Government 

Evangeline Township 

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

350 S Huron St 

City or Town: 

State: 

ZIP Code: 

Cheboygan 

Mi 

49721 

Telaphone meng 1 7-303- 1 305 

Email Address {do not enter unless you want MTT to send all correspondence via ema): 

assessor@evangelinetwp.org 

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

1 

First Name: 

Mi 

Last Name: 

Bridget 

Brown 

Firm Name (If any): 

i 

met UP North Assessing 

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

350 S Huron St 

City or Town: 

State: 

ZIP Code: 

Cheboygan 

Ml 

49721 

Telephone ere 7-303-1 305 

Emall Address (do not enter unless you want MTT to send ali correspondence via emait): 

assessor@evangelinetwp.org 

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

If no, list ali parcels that are adjoining in separate groupings. Attacha 

separate sheet if necessary. 

[ves 

[No 

A NotApplicable 

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

[1 ves 

No

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

This is a vacant residential parcel, approximately 3 acres, valued at $13,260 per acre 

based on a land value analysis as provided. 

A building permit was issued in 2025, with construction started in the late fall of 2026. 

No value added for the improvements in process. 

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 

O No 

If yes, check which BOR Petitioner attended: 

March 

Oa July 

O December 

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

O No 

Ifyes, cite the Board's authority. 

Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? a Yes 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

O ves 

No 

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? 

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

Parcel Number: 

5-005-022-01 3-90 

Classification of Property: 

~~ Real 

Personal [J (check one) 

Agricultural 

J 

Commercial [J 

Industrial [] 

~~ Residential 

Timber-Cutover [J 

~~ Developmental [1 

Utility (J (check one)

Page 3

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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

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

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 or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Mindaugas

M.I.

Last Name/Company Name

Zukauskas

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

2049 Ashland Ave

City or Town

Okemos

State

Michigan

ZIP Code

48864

Telephone Number

517-402-0901

Fax Number

E-mail Address

mindaugas.zukauskas@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

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

2082 timber ridge trl

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

BOYNE CITY

Michigan

49712-9284

Taxing Authority (City or Township)

Township Of Evangeline (CHARLEVOIX)

County 

Charlevoix

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

1.Failure to Apply Mandatory "Before and After" Valuation: The subject property is encumbered by a perpetual Conservation Easement (Little Traverse 

Conservancy). Under the mandatory "Before and After" valuation method established in Indian Garden Group v. Resort Township, the True Cash Value (TCV) of 

land so restricted is nominal. Respondent is aware of this restriction, as evidenced by Docket 24-002632-TT, yet continues to assess the land at a "Premium 

Residential" rate. This intentionally ignores the legal reality that the land is unbuildable, resulting in an assessment that far exceeds 50% of TCV.

2.Violation of Uniformity and Bad Faith Accounting: Respondent has assigned a $0.00 State Equalized Value (SEV) to over 260 acres of restricted conservation 

land in the immediate vicinity. By setting these at $0.00, Respondent formally admits that restricted land has no market value. However, Respondent maintains a 

high residential SEV for Petitioner’s identically restricted parcel. This "Two-Book" accounting system targets Petitioner based on ownership status rather than land 

utility, violating the Uniformity Clause of the Michigan Constitution (Art. IX, § 3).

3. Repetitive Litigation and Request for Sanctions: Respondent previously issued a stipulation in Docket 24-002632-TT to resolve an illegal uncapping of this exact 

parcel but has refused to correct the underlying valuation error for the current year. This forced repetition of litigation on a settled point of law constitutes 

harassment and bad faith. Petitioner requests the Tribunal grant costs and attorney fees under TTR 209 for Respondent’s refusal to apply settled law and its ongoing 

discriminatory assessment practice

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 005-022-013-90

Classification of Property:

Personal

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

20300

Current Taxable Value as established by the BOR:

16225

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

13500 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

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

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

No

Are you appealing

Page 4

STAT

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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

Mindaugas Zukauskas,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000660

Township Of Evangeline,

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: June 10, 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

Mindaugas Zukauskas,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000660

Township Of Evangeline,

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: June 10, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Mindaugas Zukauskas,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000660

Township Of Evangeline,

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: June 10, 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

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Page 1

[+ 25 

mcgi.state.mi.us/wetlands/#/map 

etlands Map Viewer 

epartment of Environment, Great Lakes, and Energy 

t Search 

Map 

Wetland Status and Trends Tool 

Search Tools 

Share 

Quick Zoom 

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map to get area 

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Vv

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Page 1

Little Traverse Conservancy 

3264 Powell Rd - Harbor Springs, MI 49770 

Telephone: 231.347.0991 

- Fax: 231.347.1276 

www.landtrust.org - LTC@landtrust.org 

Timber Ridge 

ch 

Conservation Easement 

Charlevoix County, Michigan 

[1 Conservation Easement 

2009 Color Imagery 

750 

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Rae | 

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[0 Se We 

|| [oe BER | 

Feet 

This geographic product was developed by Little Traverse Conservancy (LTC). 

Although 

efforts have been mad to ensuro information displayed herein is accurate and useful, (LTC) assume no responsibilty 

for e 

d does not guaranteo that data aro froo from errors or inaccuracies. Similarly (LTC) assumes 

cas of I 

te uses or Interprotations of the data. Accordingly, 

these 

digital data are 

ell risk as fo thalr quality, results obtained from thel 

nd performace 

changes made to this data. Anyon 

this date Is advised

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Page 1

STE JOKBAN 

(#333 me0792 

10122 P20 

Gla oF 

CONSERVATION EASEMENT 

FEGRUIS BONEERPATION EASEMERT is made this 

ID 

day of Orme, 

1991, by the TIMBER KIDGE COMPANY. 

a Michigan Co Partnership, 

with Richard 

E. Lobenhers acting ac the mensging partner, having an address at 203 Bridge 

Street, Charlevoix, Michigan, 49720 (*Grentor®), 

in favor of the LITTLE 

TRAVERSE CONSERVANCY CONSERVATION TRUST, 

a Michigan nomprofit corporation, 

ing an address at 3264 Powell Road, Harbor Springs, Michigan, 49740 

(*Graatee”). 

. 

VITNESSETH: 

WHEREAS, Grantor is the sole owner in fee sizple of certain real 

property located in Evangeline Township, Charlevoix County, Michigan, more 

particularly described in Exhibits *A-1° end "A-2% attached hereto and 

incorporated by this reference (the ‘Property"); and 

VHEREAS, the property possesses 

natural, scenic, open-space and 

gedentific values (collectively, ‘conservation values®) of great importance to 

Grantor, 

the people of Charlevoix Couaty and Evangeline Township, and the 

People of the State of Michigan; and 

WEEREAS, the Property is located in an ares with a resort-based economy 

Prosently experiencing rapid development, snd 

saintsining the 

scenic and 

natural beauty of the ares is an important plamning gosl of local governments 

and area residents; 

sad 

WHEREAS, the Property is clearly visible from Boyne City Road and Lake 

Charlevoix, therefore preservation of the Property's natural valves vould 

contzibuce to the scenic enjoyneat of the general publics and 

. 

WHEREAS, the Property is located in close proximity to Lake Charlevaix 

and is a relatively intact ecosystem vith wetland 

ares, defined by the 

Department of Natural Resources as *land characterized by the presence of 

water at a frequency end duration sufficient to support and tht under normal 

circumstances Coes support vatlend vegetation or aquatic life and is commonly 

referred to as a bog, swamp, or 

marsh" 

(N.C.L.A. Sec. 281.701, st. sea.) and, 

as such, contributes considerably to 

saintaining the vater quality af Lake 

Charlevoix aad provides important habitat for 

a variety of plants and animals; 

and 

VHEREAS, preservation of the Property's conservation values, 

including 

its wetlands areas, by conveysace of this Conservation Easement is in 

furtherance of, and will serve 

the public purposes of clearly delineated 

federal, 

state 

and Local conservation policy including, without limitation, 

the Federal 7 

$89.7 the Goemsere-Anderson Wetland Protection Act of 1973, K.C.L.A. Sec, 

281.701. gt seq.; the Inland Lakes 

and Streans Act, H.C.L.A. Sec. 261.951, er 

the Great Lakes Submerged Lands Act, M.C.L.A. Section 322.701, et seq; 

the Michigan Farsland end Open Space Preservation Act of 1974, K.G.L.A. Sec. 

534.702, et seq. ond the Lake Charlevoix Management Plan of 1988; 

and 

WHEREAS, the specific conservation values of the Property are documented 

in an fnventory of relevant features of the Froparty, dated 

iy 

18___, on ile at the office of Grantee and incorporated by Chis reference 

1 

ot 

er Pollution Control Act of 1972, 33 U.S.C. Sec. 40, 466, gr

Page 2

R333 ME0793 

{{paseline Documentation’), which consists of reports, maps, 

photographs, and 

gther docusentation thet the partiss agree provide, collertivaly, an sceucace 

Fopresentation of the Property at the time of this grant and which ts intended 

Lo serve as an objective information baseline for monitoring complisnce with 

the terms of thir grant; 

and 

WHEREAS, Grantor intends tha the conservation values of the Property be 

preserved and maintained by the conticustion of fund use patterns, including, 

without limitation, those existing at the time of this grant, that do mot 

significantly impair oc interfere 

with those values; 

ang 

WHEREAS, Grantor further intends, a3 ower of the Property; 

to convey to 

Grantee the right to prescrve and protect the cancervation valias of the 

Property in perpotusty; 

‘and 

B 

VHEREAS, Gcantes is 

a publicly supported, nonprofit organization, exempt 

fron federal taxation under Section S01(c)(3) of the Internal Revenue Code of 

1986 (the "Code’) and 

a ‘qualified conservation organization” under Section 

170(h) of the Code, whose primary purpose 

is the preservation, protection. or 

enhancanent of land in its aatural, scenic, forasced, and/or open space 

condition; and 

VAEREAS, Grantes 

agrees by accepting tis grant to preserve and protect 

in perpetuity the conservation values of the Property for the benefit nf tnie 

generation and the generations to com 

NOH, THEREFORE, 

in consideration of the above and the mutual covenants, 

gesas, conditions, and restrictions concained herein, and pursuant co Section 

170(1) 

of the Cous and to the lavs of Michigan and in particular the 

Conservation and Bistoric Preservation Zasement Act of 1980, N.C.L.A. Sec. 

399.251, 

et. 

seq., 

Grantor hereby voluntarily grants and comveys to Grantee 

a 

conservation easement in perpetuity over the Property of the mature and 

character and to the extent hereinafter set forth ('Ecasment’). 

1.0. 

PURPOSE. 

I: is the purpose of this Easement to assure that the 

Property will be retained forever in its predoninantly natural, scenic, and 

forested condition and to prevent any uss of the Proparty that will 

significantly impair 

or interfere vith the conservation values of the 

Property. 

Grantor intends that this Easement vill confine the ase of the 

Property to such

Page 3

1BE333

Page 4

33

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Page 1

EVANGELINE TOWNSHIP CONSERVANCY LAND

Parcel 

Number 

(PIN)

Property 

Owner

Restriction 

Type

Total 

Acre

s

Last 

Sale 

Price

2025 

S.E.V.

2025 

Taxable 

Value

005-023-0

15-30

Little Traverse 

Conservancy

Conservation 

Deed

-

-

$0

$0

005-022-0

19-00

Little Traverse 

Conservancy

Conservation 

Deed

47.45

-

$0

$0

005-014-0

01-25

Walloon Lake 

Conservancy

Conservation 

Deed

5.10

$170,00

0 

(2019)

$0

$0

005-013-0

06-00

Walloon Lake 

Conservancy

Conservation 

Deed

40.00

$125,00

0 

(2022)

$0

$0

005-023-0

17-50

Little Traverse 

Conservancy

Conservation 

Deed

50.15

-

$0

$0

005-023-0

17-10

Little Traverse 

Conservancy

Conservation 

Deed

-

-

$0

$0

005-013-0

10-10

Walloon Lake 

Conservancy

Conservation 

Deed

81.27

-

$0

$0

005-015-0

01-00

Walloon Lake 

Conservancy

Conservation 

Deed

40.00

$15,000 

(1984)

$0

$0

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Page 1

STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL

Mindaugas Zukauskas, Petitioner,

v.

EVANGELINE TOWNSHIP, Respondent.

Property PIN: 15-005-022-013-90

Prior Related Docket: 24-002632-TT

PETITIONER’S STATEMENT OF SANCTIONABLE CONDUCT

Petitioner respectfully moves this Honorable Tribunal to award Full Costs, Fees, and Sanctions 

against Respondent, Evangeline Township, pursuant to TTR 209 and MCL 600.2591. 

Respondent’s conduct in this matter is exceptionally egregious, characterized by a repetitive and 

intentional refusal to follow the law despite a prior Tribunal settlement on these exact issues.

I. REPETITIVE LITIGATION AND BREACH OF GOOD FAITH

Respondent is well aware of the legal status of the Subject Property. In MTT Docket 24-002632-

TT, Respondent conceded the illegal uncapping of the property only after Petitioner incurred the 

expense of filing a Tribunal appeal. Despite this prior stipulation, Respondent has willfully 

returned to its previous illegal stance, refusing to apply the "Before-and-After" valuation 

methodology for the current tax year. This "rinse and repeat" strategy of denying valid claims at 

the Board of Review to force taxpayers into the Tribunal is a textbook example of Bad Faith 

Litigation.

II. WILLFUL VIOLATION OF P.A. 446 AND STC BULLETIN 2006-03

Respondent continues to ignore Michigan Public Act 446 of 2006 and STC Bulletin 2006-03.

1.

Selective Enforcement: Respondent corrected the "pop-up" tax for Petitioner only under 

the pressure of a Tribunal docket, yet refuses to apply the same law to at least other eight 

other similarly situated parcels in the Township.

2.

Refusal to Value Restrictions: Respondent’s Assessor explicitly stated Petitioner must 

"go to the Tribunal" to get a nominal valuation for the 2 restricted acres. This is a direct 

refusal to perform a statutory duty under MCL 211.27, as the Assessor already possesses 

the evidence that the land is unbuildable.

III. REQUEST FOR COMPREHENSIVE COSTS AND SANCTIONS

Page 2

Respondent’s defense is "frivolous" under MCL 600.2591(3) because Respondent has no 

reasonable basis to believe its facts or legal positions are true, given the prior settlement. 

Petitioner respectfully requests:

1.

Reimbursement for all costs and fees associated with the current appeal.

2.

Sanctions for the repetitive nature of this dispute, as Respondent is knowingly forcing 

Petitioner to spend money on experts and filing fees to correct an error Respondent has 

already admitted to in a prior docket.

3.

An Order directing Respondent to finally and permanently record the nominal valuation 

of the restricted acreage to prevent a fourth unnecessary appeal.

Respectfully submitted,

Mindaugas Zukauskas Dated: 4/17/2026

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Page 1

03/17/2026 

09:25 

AM 

2026 BOARD OF REVIEW DECISION 

EVANGELINE TWP BOARD OF REVIE 

2746 WILDWOOD HARBOR RD 

BOYNE CITY MI 49712 

FROM 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

15-005-022-013-90 

2082 TIMBER RIDGE T 

ZUKAUSKAS MINDAUGAS 

2049 ASHLAND AVE 

OKEMOS MI 48864 

| 

THIS PROPERTY 

IS CLASSIFIED 

402 

(RESIDENTIAL-VACANT) 

\ 

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

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

15-005-022-013-90 

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

Board of Review Comments 

ASSESSMENT DETERMINED TO BE ACCURATE BASED ON CURRENT LAND VALUE IN TOWNSHIP 

[2026 ORIGINAL ASSESSED VALUE 

20,300 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

20,300 

| 

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

[2026 ORIGINAL TAXABLE VALUE 

16,225 

] 

[2026 "BOARD OF REVIEW" TAXABLE VALUE 

16,225 

| 

[2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

al) 

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

If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition 

with the Michigan Tax Tribunal at P.O. Box 30232, Lansing, MI 48909 by July 31. The petition must be filed ona Michigan Tax Tribunal 

form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at michigan.gov/taxtrib.

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

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 or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Mindaugas

M.I.

Last Name/Company Name

Zukauskas

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

2049 Ashland Ave

City or Town

Okemos

State

Michigan

ZIP Code

48864

Telephone Number

517-402-0901

Fax Number

E-mail Address

mindaugas.zukauskas@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

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

2082 timber ridge trl

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

BOYNE CITY

Michigan

49712-9284

Taxing Authority (City or Township)

Township Of Evangeline (CHARLEVOIX)

County 

Charlevoix

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

1.Failure to Apply Mandatory "Before and After" Valuation: The subject property is encumbered by a perpetual Conservation Easement (Little Traverse 

Conservancy). Under the mandatory "Before and After" valuation method established in Indian Garden Group v. Resort Township, the True Cash Value (TCV) of 

land so restricted is nominal. Respondent is aware of this restriction, as evidenced by Docket 24-002632-TT, yet continues to assess the land at a "Premium 

Residential" rate. This intentionally ignores the legal reality that the land is unbuildable, resulting in an assessment that far exceeds 50% of TCV.

2.Violation of Uniformity and Bad Faith Accounting: Respondent has assigned a $0.00 State Equalized Value (SEV) to over 260 acres of restricted conservation 

land in the immediate vicinity. By setting these at $0.00, Respondent formally admits that restricted land has no market value. However, Respondent maintains a 

high residential SEV for Petitioner’s identically restricted parcel. This "Two-Book" accounting system targets Petitioner based on ownership status rather than land 

utility, violating the Uniformity Clause of the Michigan Constitution (Art. IX, § 3).

3. Repetitive Litigation and Request for Sanctions: Respondent previously issued a stipulation in Docket 24-002632-TT to resolve an illegal uncapping of this exact 

parcel but has refused to correct the underlying valuation error for the current year. This forced repetition of litigation on a settled point of law constitutes 

harassment and bad faith. Petitioner requests the Tribunal grant costs and attorney fees under TTR 209 for Respondent’s refusal to apply settled law and its ongoing 

discriminatory assessment practice

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 005-022-013-90

Classification of Property:

Personal

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

20300

Current Taxable Value as established by the BOR:

16225

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

13500 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

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

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

No

Are you appealing

Page 4

STAT

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