Mitchell Petersen, Petitioner V Township Of Pittsfield, 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 

Mitchell Petersen, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000381 

 

Pittsfield Township, 

 

Presiding Judge 

Respondent. 

 

 

 

 Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that Petitioner was placed in 

default on May 15, 2026, because it was unclear which division of the Tribunal they 

intended to file the appeal disputing the true cash and taxable values established by 

Respondent for Parcel No. L-12-23-350-014 for the 2026 tax year. On June 18, 2026, 

the Tribunal extended the time for Petitioner to cure the default by an additional 14 

days, and they have failed to respond. Petitioner has not complied with either order, 

and the latter stated that “failure to comply with this order may result in the dismissal of 

the case” and referenced Grimm v Dep’t of Treasury.1 In Grimm, the Michigan Court of 

Appeals summarized factors that the Tribunal should consider before imposing the 

sanction of dismissal. Those factors are: 

 

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) the 

degree of compliance with other parts of the court's orders; (6) attempts to 

cure the defect; and (7) whether a lesser sanction would better serve the 

interests of justice.2 

 

Here, Petitioner’s failure to comply with multiple orders has established a history of 

deliberate delay. As a result, giving careful consideration to the factors involved and 

considering all options in determining what sanction is just and proper, the Tribunal 

finds that dismissal is appropriate, and a lesser sanction would not be appropriate in 

light of Petitioner’s history of noncompliance in this case. 

 

Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

This order resolves all pending claims in this matter and closes this case 

 

 

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

2 Id. at 149.

Page 2

MTT Docket No. 26-000381 

Page 2 of 2 

 

APPEAL RIGHTS 

 

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

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

Appeals. 

 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal. 

 

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

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

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

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

record on appeal. There is no certification fee. 

 

 

Entered: July 17, 2026 

 

 

 

 

 

By: /s/ Patricia L. Halm 

kac 

 

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 

Mitchell Petersen, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000381 

 

Pittsfield Township, 

 

Presiding Judge 

Respondent. 

 

 

 

 Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Petitioner in default on May 15, 2026, because Petitioner e-filed a Small Claims 

petition disputing the true cash and taxable values established by Respondent for 

Parcel No. L-12-23-350-014 for the 2026 tax year on March 24, 2026. Petitioner 

attached a completed Entire Tribunal petition to the Small Claims petition, and they did 

not submit a copy of the March Board of Review (BOR) decision or pay a filing fee for 

the Entire Tribunal petition. It is therefore unclear which division of the Tribunal 

Petitioner intended to file the appeal. The property is classified as residential, and it 

may therefore be appealed either in the Small Claims Division or the Entire Tribunal.1 

Petitioner was required to cure the default within 14 days, has had ample time to 

comply, yet has failed to respond or submit the required filings. Though the Tribunal 

finds an extension of time to cure the default appropriate, Petitioner’s failure to comply 

with Tribunal orders and its Rules of Practice and Procedure has established a history 

of deliberate delay that would justify dismissal of the case for failure to timely comply 

with this order.2 Therefore, 

 

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: 

 

If Petitioner wishes to remain in the Small Claims Division, 

 

(1) file documentation indicating whether they want the appeal to proceed in the Small 

Claims Division or the Entire Tribunal, (2) if Petitioner wishes to proceed in the Small 

Claims Division, submit (a) a copy of the March BOR decision, (3) file a Motion to Set 

Aside Default, and (4) file proof the motion and documentation were served on 

Respondent. 

 

 

1 The Entire Tribunal utilizes a formal hearing process that includes discovery, and self-represented 

parties are expected to know and comply with applicable rules and procedures. 

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

Page 2

MTT Docket No. 26-000381 

Page 2 of 2 

 

If Petitioner wishes to proceed in the Entire Tribunal Division, 

 

(1) file (a) a corrected Entire Tribunal petition, and (b) the $250.00 fee required for the 

filing of the Entire Tribunal petition, (2) file a Motion to Set Aside Default, (3) pay the 

$50.00 fee required for the filing of the motion and (4) file proof the motion and the 

Entire Tribunal petition were served on Respondent and six parties in interest in 

accordance with TTR 227(6). 

 

IT IS FURTHER ORDERED that the corrected petition shall note the docket number 

assigned by the Tribunal. Unfortunately, the payment of filing fees may not be made via 

e-filing. 

 

The foregoing must be filed with the Tribunal within 14 days of the entry of this order.3 

 

IT IS FURTHER ORDERED that Respondent shall file an Entire Tribunal answer within 

28 days after the date of service of the Entire Tribunal petition. 

 

Failure to comply with this order may result in dismissal of the case as provided by TTR 

231.4 

 

 

Entered: June 18, 2026 

 

 

 

 

 

By: /s/ Patricia L. Halm 

kac 

 

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 

 

 

 

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 219(5). 

4 See also MCL 205.732.

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

Mitchell Petersen,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000381

Township Of Pittsfield,

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.

Users who file documents with the Michigan Tax Tribunal are advised that filed 

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 26-000381

Page 2 of 2

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

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.

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: June 12, 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

Mitchell Petersen,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000381

Township Of Pittsfield,

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

Page 4

MTT

Page 5

STAT

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 

MAY 06 2026 

er 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

© 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO, 26-000381 

Section 1: Respondent’s Contact Information 

Unit of Government 

Pittsfield Charter Township 

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

6201 W Michigan Ave 

City or Town: 

State: 

ZIP Code: 

Ann Arbor 

MI 

48108 

Telephone Number: 734-822-31 1 5 

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

assessing@pittsfield-mi.gov 

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

i 

First Name: 

Mi: 

Last Name: 

William 

Brandon 

Firm Name (if any): 

Maiting Address (No., Street, P.0. Box or Rural Route): 

6201 W Michigan Ave 

City or Town: 

State: 

ZIP Code: 

Ann Arbor 

Mi 

48108 

Telephone Number: 734-822-3115 

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

assessing@pittsfield-mi.gov 

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

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

separate sheet if necessary. 

vl Yes 

[H} No 

[} Not Applicable 

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

Ml ves 

[1 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 

We agree with the March Board of Review decision and evidence to follow. 

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 

[m] No 

if yes, check which BOR Petitioner attended: 

march 

[1] July 

|} December 

If the July or December BOR revised the assessment{s) at issue, did it have authority? [mi] Yes 

[No 

If yes, cite the Board's authority. 

Was the assessment at issue established as the resuit of a clerical error or mutual mistake of fact? [_] Yes 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

3 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 muitiple parcel form for additional, contiguous parcels, 

Parcel Number: L-1 2-23-350-0 1 4 

Classification of Property: 

Real] 

Personal [J (check one) 

Agricultural 

1 

Commercial [J 

Industrial 

J 

Residential} 

 Timber-Cutover [1 

Developmental 

1 

Utility [J {check one)

Page 3

> 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Mitchell Petersen 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\ 

MTT Docket No. 26-000381 

Pittsfield Charter Township 

, 

Respondent(s) 

PROOF OF SERVICE 

William Brandon 

states that on 5/4/2026 

he/she 

[Name of person serving/mailing petition} 

[date of service] 

served a copy of the Answer 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Mitchell Petersen 

5826 Glen Creek Ct 

Ann Arbor, Ml 48108 

(OD 

[Signdf ure of person who is serving/mailing copy] 

oo Brandon 

[Print/type name of person serving/mailing copy]

Page 4

EN 

> 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Mitchell Petersen 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

Y 

MTT Docket No.26-000381 

Pittsfield Charter Township 

Respondent(s) 

PROOF OF SERVICE 

William Brandon 

states that on 5/4/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Answer 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48906 

= 

[Signgfure of person who is serving/mailing copy] 

William Brandon 

[Print/type name of person serving/mailing copy}

Page 5

Pittsfield Charter Township 

Assessing Department 

6201 W. Michigan Avenue 

Ann Arbor, MI 48108 

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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 

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 

Mitchell Petersen, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000381 

 

Pittsfield Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

The Tribunal has reviewed the file in this case and finds that Petitioner e-filed a Small 

Claims petition disputing the true cash and taxable values established by Respondent 

for Parcel No. L-12-23-350-014 for the 2026 tax year on March 24, 2026. Petitioner 

attached a completed Entire Tribunal petition to the Small Claims petition, and they did 

not submit a copy of the March Board of Review (BOR) decision or pay a filing fee. It is 

therefore unclear which division of the Tribunal Petitioner intended to file the appeal. 

The property is classified as residential, and it may therefore be appealed either in the 

Small Claims Division or the Entire Tribunal.1 If Petitioner wishes to proceed in the 

Entire Tribunal, a $250.00 fee is required for the filing of the Entire Tribunal petition, and 

Petitioner must also file an amended petition because the submitted Entire Tribunal 

petition does not correctly identify the values established by the BOR or the amounts in 

dispute for the tax year at issue. No filing fee is required in the Small Claims Division if 

the property has a principal residence exemption (PRE) of at least 50% for all tax years 

at issue,2 but Petitioner is required to provide a copy of the notice giving rise to the 

appeal, i.e., the BOR decision. Therefore, 

 

IT IS ORDERED that Petitioner is held in DEFAULT. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file documentation indicating whether they want the appeal to proceed in the 

Small Claims Division or the Entire Tribunal, and (2) if Petitioner wishes to proceed in 

the Small Claims Division, submit (a) a copy of the March BOR decision, and (b) the 

applicable filing fee, if any, OR if Petitioner wishes to proceed in the Entire Tribunal, 

submit (a) a corrected Entire Tribunal petition, and (b) the $250.00 fee required for the 

filing of the Entire Tribunal petition. The corrected petition shall note the docket 

number assigned by the Tribunal and if filed utilizing the Tribunal’s e-filing 

system, must be filed on the assigned docket number as an “Amended Petition.” 

 

1 The Entire Tribunal utilizes a formal hearing process that includes discovery, and self-represented 

parties are expected to know and comply with applicable rules and procedures. 

2 See TTR 269.

Page 2

MTT Docket No. 26-000381 

Page 2 of 2 

 

The foregoing must be filed with the Tribunal within 14 days of the entry of this Order.3 

 

Failure to comply with this order will result in Petitioner being required to file a motion to 

set aside the default (with appropriate filing fee). 

 

Entered: May 15, 2026 

 

 

 

 

By: /s/ Patricia L. Halm 

ejg/am 

 

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 

 

 

3 “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).

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

Mitchell Petersen,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000381

Township Of Pittsfield,

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: April 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

Mitchell Petersen,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000381

Township Of Pittsfield,

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: April 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

v 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

_____________________________, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No. 

_____________________________, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1.

Property Parcel No: _____________________________________________

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition

Form addressing all other parcels at issue.)

2.

The property identified above is ___real ___personal.

3.

If more than one parcel of real property is under appeal, are the properties

contiguous? ___Yes ___No. (If no, separate Petitions are required for each non­

contiguous parcel.)

4.

Are all of the parcels of personal property located on a parcel of real property

under appeal? ___Yes ___No. (If no, separate Petitions are required for each

parcel of personal property not located on a parcel of real property under

appeal.)

5.

If parcels of personal property are under appeal, when were the personal

property statements filed by parcel number (attach additional page if necessary):

6.

The property identified above is classified as _________________________

7.

If the assessment or assessments at issue were protested, the protest was made

to Respondent’s ___ March ___ July ___December Board of Review.

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 

Mitchell Petersen and Melissa Judson

Pittsfield Charter Township Dept of Assessment

l-12-12-350-014

x

x

x

401 Residenttial-improved

x

Page 2

MTT Docket No. _________________ 

Page 2 of 4 

8.

If a protest was required and no protest was made, list the separate and specific

facts upon which Petitioner relies to invoke the Tribunal’s authority over the

assessment or assessments at issue (attach additional page if necessary):

9.

If the appeal was not submitted by the deadline for the filing of an appeal for the

classification or classifications of the properties at issue (i.e., May 31 or July 31

of the tax year involved), list the separate and specific facts upon which

Petitioner relies to invoke the Tribunal’s authority over the assessment or

assessments at issue (attach additional page if necessary):

10.

The property or properties at issue are located in _______________County. The

property or properties’ address is:

11.

The assessment or assessments at issue were established by the (applicable

local governmental unit): ________________________________________

12.

Petitioner’s legal residence or principal office address is:

13.

This appeal involves issues relating to the (check all that are applicable):

________the property or properties’ true cash and taxable values

________the property or properties’ taxable value only

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes ___No 

________uniformity of the property or properties’ assessment 

________the property or the properties’ exemption from ad valorem taxation 

under MCL ______ 

14.

The tax year(s) at issue are: _______________________________________

Washtenaw

5826 Glen Creek Ct Ann Arbor MI 48108

Pittsville Charter Township Dept of Assessment

5826 Glen Creek Ct Ann Arbor MI 48108

x

2026

Page 3

MTT Docket No. _________________ 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax year or years (attach additional page if necessary): 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

16. 

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

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value

Taxable Value 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value

Taxable Value 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value

Taxable Value 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

20. 

List the separate and specific facts upon which Petitioner relies to support the 

relief requested (attach additional page if necessary): 

2026

400000

209176

209176

2026

400000

200000

200000

2026

400000

200000

200000

To bring down the taxable value as the house is not worth what it is assessed at. 

House was bought for 400K in a competivie market with multiple offers on Dec 15 

2026. Taxes were then increased to an amount 16 days later in Jan 2026 that I would 

not be able to sell the house for. The selling price with houses in Washtenaw County 

show the assessed and actual value as its a competitive market.

Page 4

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

MTT Docket No. _________________ 

Page 4 of 4 

Signature of Petitioner’s Authorized Representative or, if none, Petitioner: 

Printed Name of Petitioner’s Authorized Representative or, if none, Petitioner: 

Email Address: _________________________________________________________ 

Mailing Address: 

Telephone Number: _____________________________________________________ 

Date: _________________________________________________________________ 

MitchellP

petersen9620@gmail.com

5826 Glen Creek Ct Ann Arbor

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

Mitchell

M.I.

Last Name/Company Name

Petersen

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

5826 Glen Creek Ct

City or Town

Ann Arbor

State

Michigan

ZIP Code

48108

Telephone Number

6087698728

Fax Number

E-mail Address

petersen9620@Gmail.com

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

First Name

Mitchell

M.I.

Last Name

Petersen

Firm Name (if any)

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

5826 Glen Creek Ct

City or Town

Ann Arbor

State

Michigan

ZIP Code

48108

Telephone Number

608-769-8728

Fax Number

E-mail Address 

petersen9620@gmail.com

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]

5826 Glen Creek Ct

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Ann Arbor

Michigan

48108

Taxing Authority (City or Township)

Township Of Pittsfield (WASHTENAW)

County 

Washtenaw

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

True Cash and Taxable Value, Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

Taxable value is too high as sale price of the house shows

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: L-12-23-350-014

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:

209176

Current Taxable Value as established by the BOR:

209176

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

400000 

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

200000

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?

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

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

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Mitchell Petersen

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.