Missen Family Trust, Petitioner V Township Of Prairieville, 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

Missen Family Trust, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000378

Township Of Prairieville,

Respondent.

ORDER OF DISMISSAL

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

Petitioner is not appealing "a final decision, finding, ruling, determination, or order of an 

agency relating to assessment, valuation, rates, special assessments, allocation, or 

equalization, under the property tax laws of this state,” and the Tribunal therefore has 

no authority to hear the appeal or grant the relief requested. See MCL 205.731 and 

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

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Page 2

MTT Docket No. 26-000378

Page 2 of 6

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

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

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

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

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: March 24, 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

Missen Family Trust, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000378

Township Of Prairieville,

Respondent.

ORDER OF DISMISSAL

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

Petitioner is not appealing "a final decision, finding, ruling, determination, or order of an 

agency relating to assessment, valuation, rates, special assessments, allocation, or 

equalization, under the property tax laws of this state,” and the Tribunal therefore has 

no authority to hear the appeal or grant the relief requested. See MCL 205.731 and 

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

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Page 4

MTT Docket No. 26-000378

Page 4 of 6

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

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

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

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

Page 5

ST

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 

Traninfo:4606 

 26101152-1 

03/06/26 

MAR 1 0 2026 

Chit: 

33% 

Ant: $125.00 

ID: 

GUGAN HISSEN 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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 

First Name 

M.1. 

Last Name/Company Name 

fr 

{ § Se a} 

Sysan 

mi ssen family 

ITrugt 

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

( 

ASS W. Wabansia 

Ay 

City 

or Town 

Toi 

ZIP Code 

Chi cane 

TL 

LoL? 

Telephone Number 

Fax Number 

Heo 

- 39b~ 2a 0 

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

NY ken 

LP yahoo. Cam 

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

First Name 

M.1. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [] ves 

[] No**

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

~~ 

- DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIREGTOR 

Section 4: Issues Being Appealed (check aittiat appty) 

[J True Cash and Taxable Value 

{J Poverty Exemption 

JR 

Taxable Value Only (calculation) 

[3 Disabled Veterans Exemption 

[J uiwapping 

of Texable Value 

3 Engle Manutacturing Rersonal Propeity (ESA) 

"IT Exemption from Taxation {other than tha dentatof a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

¥m appealing the 53% property increase of my home en Pine Lake outside 

of 

Planwell. 

| purchased this property in February 2025 for $360,000, The taxable 

value on my “notice of assessment” has increased from $140,457 in 2025 two 

$216,300 in 2026. That's an increase of $75.843. | don’t see how it warrants an 

increase in value by that amount due to the fact that 've made no obvious 

provements. On the same notification the assessed value increased by only 

$7300. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

203206 

Did you protest 

the assessment 

at a Board of Review (BOR)? [I] Yes 

Bro 

1 Yes, check which BOR you attended AND attach the BOR decision: {| tsarch 

[J duty 

{J December 

ff Ho, check tha applicable reason{s): 

£4 not required 

to attend 

[7] Assessment Change Notice was not received by Petitioner 

|| Appealing a purported Clarical Ervor or Mutual #istake of Fact {if yes, inchide explanation in Section §) 

Fgspcting wiih 33 dupe oF SIM Tew Causalasion Order 

7} Appesting within 38 days of rece 

of Notice of Uncapping 

Did you request a poverly exemption at the BOR? 3 Yes 

Kino 

1 Vos, check which BOR conslderas your application AND attach the BOR decision: [] starch 

[J duly 

 [[) December

Page 3

STATE OF MICHIGAN 

. 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

08~- \3x— 

©098~- ©o3~ 00 

Classification of Property: 

Raal 

Pargapat 

(check one) 

ao 

Agricultural 

Commercial 

Industrial 

er 

Timber-Cutover 

Developmental 

‘5 

{check one) 

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

A163 oo 

Current Taxable Value as established by the BOR: 

$a 

lb 300 

‘What do you believe is the fair market value {also known as True Gash Value)? 

3 390,000 

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

$ 195006 

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

5 (96, $00 

Section 8: Classification Information *oniy the Mi Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

04-13-00 &~ 20 3~ ng 

Current Classification of Property as established by Board of Review: 

Rea! 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial a 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Reai 

Personal 

(check one) 

(| 

Agricultural 

Commercial 

industrial 

Regidentiat 

Timber-Cutover 

Developmental 

Utility 

{check one) 

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

{improved properly, for what use was the property designed? 

[A

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

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

Mm Yes 

Bno 

Are you appealing ONLY the denial of a Poverty Exemption? 

[] Yes 

[vg No 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is basad on the greater of the State Equatized 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 wili be used to determine your fiting fee, plus 

$25.00 wili be added for each additional parce! being appealed, not to exceed a total filing fee of $1,000. 

If your property is residential property

Page 5

Su

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

Missen Family Trust,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000378

Township Of Prairieville,

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: March 24, 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

Missen Family Trust,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000378

Township Of Prairieville,

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: March 24, 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

RECEIVED 

Traninfo:4606 

 26101152-1 

03/06/26 

MAR 1 0 2026 

Chit: 

33% 

Ant: $125.00 

ID: 

GUGAN HISSEN 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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 

First Name 

M.1. 

Last Name/Company Name 

fr 

{ § Se a} 

Sysan 

mi ssen family 

ITrugt 

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

( 

ASS W. Wabansia 

Ay 

City 

or Town 

Toi 

ZIP Code 

Chi cane 

TL 

LoL? 

Telephone Number 

Fax Number 

Heo 

- 39b~ 2a 0 

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

NY ken 

LP yahoo. Cam 

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

First Name 

M.1. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [] ves 

[] No**

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

~~ 

- DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIREGTOR 

Section 4: Issues Being Appealed (check aittiat appty) 

[J True Cash and Taxable Value 

{J Poverty Exemption 

JR 

Taxable Value Only (calculation) 

[3 Disabled Veterans Exemption 

[J uiwapping 

of Texable Value 

3 Engle Manutacturing Rersonal Propeity (ESA) 

"IT Exemption from Taxation {other than tha dentatof a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

¥m appealing the 53% property increase of my home en Pine Lake outside 

of 

Planwell. 

| purchased this property in February 2025 for $360,000, The taxable 

value on my “notice of assessment” has increased from $140,457 in 2025 two 

$216,300 in 2026. That's an increase of $75.843. | don’t see how it warrants an 

increase in value by that amount due to the fact that 've made no obvious 

provements. On the same notification the assessed value increased by only 

$7300. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

203206 

Did you protest 

the assessment 

at a Board of Review (BOR)? [I] Yes 

Bro 

1 Yes, check which BOR you attended AND attach the BOR decision: {| tsarch 

[J duty 

{J December 

ff Ho, check tha applicable reason{s): 

£4 not required 

to attend 

[7] Assessment Change Notice was not received by Petitioner 

|| Appealing a purported Clarical Ervor or Mutual #istake of Fact {if yes, inchide explanation in Section §) 

Fgspcting wiih 33 dupe oF SIM Tew Causalasion Order 

7} Appesting within 38 days of rece 

of Notice of Uncapping 

Did you request a poverly exemption at the BOR? 3 Yes 

Kino 

1 Vos, check which BOR conslderas your application AND attach the BOR decision: [] starch 

[J duly 

 [[) December

Page 3

STATE OF MICHIGAN 

. 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

08~- \3x— 

©098~- ©o3~ 00 

Classification of Property: 

Raal 

Pargapat 

(check one) 

ao 

Agricultural 

Commercial 

Industrial 

er 

Timber-Cutover 

Developmental 

‘5 

{check one) 

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

A163 oo 

Current Taxable Value as established by the BOR: 

$a 

lb 300 

‘What do you believe is the fair market value {also known as True Gash Value)? 

3 390,000 

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

$ 195006 

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

5 (96, $00 

Section 8: Classification Information *oniy the Mi Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

04-13-00 &~ 20 3~ ng 

Current Classification of Property as established by Board of Review: 

Rea! 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial a 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Reai 

Personal 

(check one) 

(| 

Agricultural 

Commercial 

industrial 

Regidentiat 

Timber-Cutover 

Developmental 

Utility 

{check one) 

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

{improved properly, for what use was the property designed? 

[A

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

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

Mm Yes 

Bno 

Are you appealing ONLY the denial of a Poverty Exemption? 

[] Yes 

[vg No 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is basad on the greater of the State Equatized 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 wili be used to determine your fiting fee, plus 

$25.00 wili be added for each additional parce! being appealed, not to exceed a total filing fee of $1,000. 

If your property is residential property

Page 5

Su

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.